2022-11-15T13:53:34-06:00 2021-12-31 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2021-01-01 950743320 FOREST LAWN MEMORIAL-PARK ASSOCIATION % RENATO HALILI FORE 3232543131 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 DOUGLAS URBANSKI CFO AND SVP OF FINAN 3232543131 2022-11-14 true DOUGLAS URBANSKI 999009999 Adam R Smith CPA P00958966 7194714290 2022-11-08 2 2021 2022-09-23 18:48:47Z DOUGLAS URBANSKI 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 365433338 false X WWW.FORESTLAWN.COM X 1906 CA OWNERSHIP, OPERATION, AND MAINTENANCE OF CEMETERIES 8 6 316 0 322841 281696 0 0 22089579 41850236 36971176 39984175 88443455 132417860 147504210 214252271 0 0 0 0 40033303 56720076 0 0 0 59032363 71879023 99065666 128599099 48438544 85653172 1027978274 1182562775 26676745 24971805 1001301529 1157590970 OWNERSHIP, OPERATION, AND MAINTENANCE OF CEMETERIES false false GENERAL ENDOWMENT CARE. GENERAL CARE AND MAINTENANCE OF 480 DEVELOPED ACRES OF MEMORIAL PARK SPACE AND CONTIGUOUS AREAS IN 6 MEMORIAL PARKS. DEVELOPMENT AND SALE OF CEMETERY PROPERTY BURIAL SERVICES false false false false false false true false false true true false false true false false true false false true false false false false false false false false true false false false false false false false false false false true true true true false true 85 0 316 true true true false false false false false true false X 8 6 false false false false false false false true true false false true true true true true true true true false CA X RENATO HALILI 3232543131 1712 S GLENDALE AVE GLENDALE CA 91205 X Darin Drabing President & CEO 40.0 0.0 X X 1951444 0 94006 Joseph Estephan SVP Advance Planning 0.0 40.0 X 0 1864546 50672 Susan Rule Sandler SVP Legal & General Counsel 0.0 40.0 X 0 885042 46211 James Drolet SVP Operations 0.0 40.0 X 0 788010 71285 Russ Whittenburg SVP Strategy 0.0 40.0 X 0 669950 63986 Rodolfo Saenz-Garza SVP Marketing 0.0 40.0 X 0 627963 38514 Anahit Jilavyan Planning Advisor 0.0 40.0 X 0 618727 30699 Hilda Carabes Regional Sales Manager 0.0 40.0 X 0 488389 58203 Nectar Ramirez SVP Advance Planning 0.0 40.0 X 0 493889 23550 Graciano Victor Planning Advisor 0.0 40.0 X 0 464527 36899 Grace Chong-Ng Regional Sales Manager 0.0 40.0 X 0 454058 46740 Harutiun Aslanian Planning Advisor 0.0 40.0 X 0 466105 25620 Jennifer Terrill SVP & CIO 0.0 40.0 X 0 440633 29898 Suzanne Davidson VP Legal Affairs 40.0 0.0 X 390010 0 73129 Matt Saly VP Legal Affairs 0.0 40.0 X 0 401357 33770 John Orme VP Architecture & Engineering 40.0 0.0 X 337007 0 55072 Valerie Lopez SVP Human Resources 0.0 40.0 X 0 286763 63990 Kimberly Pawlik Executive Assistant and Corpor 0.0 40.0 X 0 143736 51207 John Llewellyn Chairman of the Board of Direc 40.0 0.0 X 132888 0 35136 Douglas Urbanski CFO/SVP Finance 0.0 40.0 X 0 130903 7078 Thomas V McKernan DIRECTOR 1.0 0.0 X 125750 0 0 Jaynie Studenmund DIRECTOR 1.0 0.0 X 115750 0 0 Gary M Cusumano DIRECTOR 1.0 0.0 X 110500 0 0 David Davenport DIRECTOR 1.0 0.0 X 110500 0 0 Antonia Hernandez DIRECTOR 1.0 0.0 X 110500 0 0 R Scott Jenkins DIRECTOR 1.0 0.0 X 110500 0 0 3384349 9224598 935665 20 false true false ENVISION LANDSCAPE INC 1725 AGUA MANSA ROAD RIVERSIDE CA 92509 LANDSCAPING 4083039 Big Ben INC 4790 Irvine Blvd 105 IRVINE CA 92620 Construction Service 3047165 Allied Universal Security Services PO BOX 31001-2374 PASADENA CA 911102374 Security Services 2455079 Simich Construction 1400 S Harbor B1 SAN PEDRO CA 90731 General Contracting 1643215 VISSER GRADING INC 28103 CARAWAY LANE SAUGUS CA 91350 Grading Services 1389948 62 0 Cemetery Services 812220 36949931 36949931 Other Income 900099 122700 122700 Settlement Income 900099 174241 174241 Income from Subsidiary 523000 4603364 4603364 41850236 20502788 322841 20179947 0 0 1057619 95013 962606 0 962606 962606 145273846 142230 125875932 58757 19397914 83473 19481387 19481387 0 0 0 0 0 0 156606619 25151365 131455254 131455254 0 214252271 173305490 322841 40623940 0 0 0 0 3752192 0 44784415 1468403 4703449 2011617 0 1296496 1801231 0 0 2386771 4204241 1232485 4081206 6783619 0 9305387 47533 0 17467 496953 0 5490451 1085868 Maintenance and Repairs 7702670 Materials 9856881 Allocations 5220194 Outside Labor 1008661 9860909 128599099 8130602 44920256 0 0 0 0 58578596 72030470 0 0 0 0 0 0 211003748 219805296 663781 743803 51781925 26569359 24530115 25212566 239549574 253347923 480429326 560406988 0 0 0 0 5092532 6095473 1027978274 1182562775 17946021 20080137 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8730724 4891668 26676745 24971805 X 360169652 422663017 641131877 734927953 1001301529 1157590970 1027978274 1182562775 X 85653172 65893909 4742360 X false true X true false X X X false 224338 1302019 1526357 507000 20954831 6652785 14809046 1246184 4659430 3347516 2558098 19145480 15409481 3735999 3742643 1159577 2583066 25212566 Forest Lawn Mortuary 46841464 C Investments - Other securities 513565524 F 560406988 0 Pension Plan Payable 4891668 4891668 X SCHEDULE D, PART III, LINE 1A WE MAINTAIN AND PRESERVE A PERMANENT COLLECTION OF ARTWORK WHICH IS AVAILABLE FOR VIEWING BY THE PUBLIC, SOME OF WHICH IS ROTATED FROM STORAGE FOR EXHIBITION. OUR COLLECTION INCLUDES WESTERN BRONZES, MARBLE STATUARY, MOSAICS, STAINED GLASS, HISTORICAL AMERICAN PIECES, ORIGINAL PAINTINGS, AND CULTURAL ARTIFACTS. THE ART ON DISPLAY REFLECTS THE ORIGINAL VISION OF FOREST LAWN OUTLINED IN THE 'BUILDER'S CREED', TO BUILD A CEMETERY UNLIKE OTHER CEMETERIES...FILLED WITH...BEAUTIFUL STATUARY...A PLACE WHERE ARTISTS STUDY AND SKETCH. SCHEDULE D, PART III, LINE 4 DESCRIPTION OF ORGANIZATIONS COLLECTION: SEE DISCLOSURE FOR SCHEDULE D, PART III, LINE 1A FOR A DESCRIPTION OF THE COLLECTION AND HOW IT FURTHERS THE ORGANIZATIONS EXEMPT PURPOSE. Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. false Central America and the Caribbean Investments 1637654858 Central America and the Caribbean Investments 1007211 1638662069 1638662069 true false false false false false SCHEDULE F, PART I, LINE 3 DESCRIPTION OF ACCOUNTNG METHOD: THE METHOD OF ACCOUNTING FOR FOREIGN INVESTMENTS AND INVESTMENTS FEES IS ACCRUAL. SCHEDULE F, PART I, LINE 3(1) Detail of Foreign Investment: Fair Market Value of Investments - 163,765,858 SCHEDULE F, PART I, LINE 3(2) DETAIL OF FOREIGN INVESTEMENTS: INVESTMENT MANAGEMENT/INCENTIVE FEES - 1,007,211 X X X X false false false Joseph Estephan SVP Advance Planning 0 249875 0 1614671 0 0 0 33572 0 17100 0 1915218 Susan Rule Sandler SVP Legal & General Counsel 0 600878 0 284164 0 0 0 34711 0 11500 0 931253 James Drolet SVP Operations 0 513975 0 274035 0 0 0 52685 0 18600 0 859295 Russ Whittenburg SVP Strategy 0 367486 0 302464 0 0 0 55286 0 8700 0 733936 Rodolfo Saenz-Garza SVP Marketing 0 414570 0 213393 0 0 0 29414 0 9100 0 666477 Anahit Jilavyan Planning Advisor 0 482533 0 136194 0 0 0 18799 0 11900 0 649426 Grace Chong-Ng Regional Sales Manager 0 103448 0 350610 0 0 0 17540 0 29200 0 500798 Harutiun Aslanian Planning Advisor 0 364310 0 101795 0 0 0 16620 0 9000 0 491725 Graciano Victor Planning Advisor 0 363595 0 100932 0 0 0 24999 0 11900 0 501426 Matt Saly VP Legal Affairs 0 397693 0 3664 0 0 0 26170 0 7600 0 435127 Hilda Carabes Regional Sales Manager 0 102813 0 385576 0 0 0 55703 0 2500 0 546592 Nectar Ramirez SVP Advance Planning 0 246329 0 247560 0 0 0 18450 0 5100 0 517439 Jennifer Terrill SVP & CIO 0 436969 0 3664 0 0 0 21198 0 8700 0 470531 Valerie Lopez SVP Human Resources 0 283030 0 3733 0 0 0 32090 0 31900 0 350753 Kimberly Pawlik Executive Assistant and Corpor 0 137944 0 5792 0 0 0 26707 0 24500 0 194943 Darin Drabing President & CEO 941044 0 1010400 0 0 0 63106 0 30900 0 2045450 0 Suzanne Davidson VP Legal Affairs 375173 0 14837 0 0 0 53029 0 20100 0 463139 0 John Orme VP Architecture & Engineering 333343 0 3664 0 0 0 31772 0 23300 0 392079 0 John Llewellyn Chairman of the Board of Direc 129988 0 2900 0 0 0 5136 0 30000 0 168024 0 FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT OF FOREST LAWN MEMORIAL-PARK ASSOCIATION HAS ENGAGED AN INDEPENDENT CPA FIRM TO PREPARE THE ASSOCIATION'S ANNUAL INFORMATION RETURN, IRS FORM 990. THE CFO AND HIS STAFF ARE RESPONSIBLE FOR THE ACCURACY OF IRS FORM 990 AND WORK CLOSELY WITH THE OUTSIDE ACCOUNTANTS TO COMPLETE FORM 990. THE FORM 990 IS POSTED TO THE ASSOCIATION'S SECURE WEB PORTAL FOR ACCESS BY ALL DIRECTORS. INDIVIDUAL BOARD MEMBER COMMENTS WILL BE ADDRESSED BY MANAGEMENT AND THE OUTSIDE ACCOUNTANTS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY COMPLETE A QUESTIONNAIRE DOCUMENTING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USES INDEPENDENT CONSULTANTS AND COMPENSATION SURVEYS TO DETERMINE THE APPROPRIATE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. OFFICER COMPENSATION IS REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE. KEY EMPLOYEE COMPENSATION IS NOT REVIEWED BY THE COMPENSATION COMMITTEE. THE LAST REVIEW WAS CONDUCTED IN 2021 BY COMPENSATION ADVISORY PARTNERS, LLC. APPROVAL OF THE RECOMMENDATION IS DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15B WE HIRE AN OUTSIDE CONSULTANT TO REVIEW EXECUTIVE AND BOARD COMPENSATION. THE LAST REVIEW WAS CONDUCTED IN 2021 BY COMPENSATION ADVISORY PARTNERS, LLC. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT AVAILABLE FOR REVIEW BY THE PUBLIC Form 990, Part XI, Line 9 Description of Other Change in Net assets: 4,742,360 - OTHER CHANGES IN DEFINED BENEFIT PENSION PLAN FUNDED STATUS FOREST LAWN ICG INVESTMENTS LLC 1712 S GLENDALE AVE GLENDALE CA 91205 INVESTMENTS DE 10234123 253863870 FLMPA FOREST LAWN - STRATEGIC INVESTMENTS LLC 1712 S GLENDALE AVE GLENDALE CA 91205 INVESTMENTS DE 14469930 -8982589 FLMPA FOREST LAWN MORTUARY 1712 S GLENDALE AVE GLENDALE CA 91205 953247450 MORTUARY SERV CA NA C-CORPORATION 67866451 85992452 1.00000 true ICG FL BLOCKER LLC 11111 SANTA MONICA BLVD SUITE 2100 LOS ANGELES CA 90025 842483464 INVESTMENTS CA FL ICG INVSTMNT LLC 220111 12099305 1.00000 true ICG FL CAYMAN BLOCKER LLC 11111 SANTA MONICA BLVD SUITE 21 LOS ANGELES CA 90025 981593839 INVESTMENTS CA ICG FL INVSTMNT LLC 5 13820 1.00000 true false false false false false false false false false false true true true true true true true false false FOREST LAWN MORTUARY K 3241467 FMV FOREST LAWN MORTUARY O&P 26828138 FMV FOREST LAWN MORTUARY Q 794020 FMV SCHEDULE R, PART V, N CERTAIN EMPLOYEES PROVIDE SERVICES TO BOTH FOREST LAWN MEMORIAL-PARK ASSOCIATION AND FOREST LAWN MORTUARY, ALTHOUGH THEY ARE PAID BY ONLY ONE OF THOSE ENTITIES AS THE EMPLOYING ENTITY. AS A RESULT, THE TOTAL COMPENSATION AMOUNTS SHOWN ON PART VII ON FORM 990 AND SCHEDULE J MAY NOT BE THE AMOUNTS INCLUDED AS CHARGEABLE EXPENSES ON THE ORGANIZATION'S FINANCIAL STATEMENTS FOR AN INDIVIDUAL EMPLOYEE WHO PROVIDE SERVICES TO THE ORGANIZATION. SCHEDULE R, PART V, O & P FOREST LAWN MEMORIAL PARK ASSOCIATION (FLMPA) AND FOREST LAWN MORTUARY (FLM)HAVE PERFORMED A TRANSFER PRICING SURVEY FOR INTERCOMPANY TRANSACTIONS. THE COMPARABLE PROFITS METHOD (CPM) WAS USED FOR ANALYZING THE INTERCOMPANY TRANSACTIONS. THE CPM EVALAUTES WHETHER THE AMOUNTS CHARGED IN A CONTROLLED TRANACTION IS ARM'S-LENGTH BASED ON OBJECTIVE MEASURERS OF PROFITABILITY DERIVED FROM UNCONTROLLED PARTIES THAT ENGAGE IN SIMILAR BUSINESS UNDER SIMILAR CIRCUMSTANCES. THE TRANSACTIONS BETWEEN FLMPA AND FLM HAVE BEEN PERFORMED AT AN ARM'S-LENGTH AGREEMENT.