2021-11-15T13:51:13-06:00 2020-12-31 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2020-01-01 950743320 FOREST LAWN MEMORIAL-PARK ASSOCIATION % RENATO HALILI FORE 3232543131 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 CURTIS CAMERON CFO 3232543131 2021-11-12 true DOUGLAS URBANSKI 999009999 Adam R Smith CPA P00958966 7194714290 2021-11-04 2 2020 2022-09-23 18:48:47Z DARIN DRABING 1712 SOUTH GLENDALE AVENUE GLENDALE CA 91205 534573893 false X WWW.FORESTLAWN.COM X 1906 CA OWNERSHIP, OPERATION, AND MAINTENANCE OF CEMETERIES 8 6 281 0 -9410 0 0 0 16378026 22089579 78269549 36971176 77921966 88443455 172569541 147504210 0 0 0 0 39273481 40033303 0 0 0 59604447 59032363 98877928 99065666 73691613 48438544 928212658 1027978274 24442406 26676745 903770252 1001301529 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 89 0 281 true false 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 1434341 0 88462 Joseph Estephan SVP Advance Planning 0.0 40.0 X 0 873917 58985 Russell Whittenburg SVP Finance, CFO, Assistant Se 0.0 40.0 X 0 781413 81923 Susan Rule Sandler SVP, General Counsel and Assis 0.0 40.0 X 0 733309 72236 James Drolet SVP Operations & Asst Secretar 0.0 40.0 X 0 718156 63642 Rodolfo Saenz-Garza SVP Marketing 0.0 40.0 X 0 543628 58150 Jennifer Terrill VP COI 0.0 40.0 X 0 479954 52300 Sandra Zaldana Planning Advisor 0.0 40.0 X 0 467763 34876 Guozhou Li Planning Advisor 0.0 40.0 X 0 368140 48072 Renato Halili VP & Controller 0.0 40.0 X 0 327998 87295 John Orme VP Architecture & Engineering 40.0 0.0 X 341787 0 51986 Suzanne Davidson Corp Counsel & Asst Secretary 40.0 0.0 X 314837 0 71769 Hilda Carabes Regional Sales Manager 0.0 40.0 X 0 323360 61045 Albert Kim Planning Advisor 0.0 40.0 X 0 321934 47540 Kimberley Pawlik Secretary 0.0 40.0 X 0 148036 48068 John Llewellyn Chairman 40.0 0.0 X X 148770 0 33207 Thomas V Mckernan Director 1.0 0.0 X 128000 0 0 Jaynie Studenmund Director 1.0 0.0 X 123000 0 0 David Davenport Director 1.0 0.0 X 114500 0 0 Gary M Cusumano Director 1.0 0.0 X 112500 0 0 Antonia Hernandez Director 1.0 0.0 X 112500 0 0 R Scott Jenkins Director 1.0 0.0 X 112500 0 0 Vanessa Chang Director - Through March 2020 0.25 0.0 X 7000 0 0 2949735 6087608 959556 10 false true false ENVISION LANDSCAPE INC 1725 AGUA MANSA ROAD RIVERSIDE CA 92509 LANDSCAPING 2265756 Visser Grading Inc 28103 Caraway Lane SAUGUS CA 91350 Construction Service 1454904 Mesa General Engineering Inc 236 N Maple Street CORONA CO 92880 Construction 2443403 United Irrigation Inc 31451 Via Montebello Suite 192 20 CARLSBAD CA 92009 General Contracting 3521542 Allied Universal Security Services PO Box 31001-2374 PASADENA CA 911102374 Security Services 2434769 64 0 CEMETERY SERVICES 812220 29766781 29766781 Other Income 900099 126142 126142 Settlement Income 900099 72417 72417 Income from Subsidiary 523000 -7875761 -7875761 22089579 18585965 -9410 18595375 0 0 822774 59089 763685 0 763685 763685 389428898 9862 371030795 22754 18398103 -12892 18385211 18385211 0 0 0 0 0 0 103636815 15957045 87679770 87679770 0 147504210 109769349 -9410 37744271 0 0 0 0 3195159 0 31562267 1807839 2898849 569189 0 1364084 1518789 0 0 1943306 4064389 825839 3000702 6102548 0 9077017 15564 0 6047 475116 0 4831700 933845 Maintenance and Repairs 12595785 Materials -1594038 Allocations 4406986 Outside Labor 814973 8649711 99065666 4711010 8130602 0 0 0 0 59121350 58578596 0 0 0 0 0 0 201712751 211003748 578603 663781 52237007 27706892 26304927 24530115 216720669 239549574 416517838 480429326 0 0 0 0 2545510 5092532 928212658 1027978274 16864570 17946021 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7577836 8730724 24442406 26676745 X 332300062 360169652 571470190 641131877 903770252 1001301529 928212658 1027978274 X 48438544 48987751 104982 X false true X true false X X X false 224338 1302019 1526357 507000 20240362 6120523 14626839 1246184 4356046 3153194 2449036 20323947 17149213 3174734 4037111 1283962 2753149 24530115 Forest Lawn Mortuary 42238099 C Investments - Other securities 438191227 F 480429326 0 Pension Plan Payable 8730724 8730724 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 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. Central America and the Caribbean 0 0 Investments 108256142 Central America and the Caribbean 0 0 Investments 951416 0 0 0 0 109207558 109207558 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 - 108,256,142 SCHEDULE F, PART I, LINE 3(2) DETAIL OF FOREIGN INVESTEMENTS: INVESTMENT MANAGEMENT/INCENTIVE FEES - 951,416 X true true X X X X false false false Joseph Estephan SVP Advance Planning 0 331802 0 542115 0 0 0 28885 0 30100 0 932902 Russell Whittenburg SVP Finance, CFO, Assistant Se 0 565299 0 216114 0 0 0 52323 0 29600 0 863336 James Drolet SVP Operations & Asst Secretar 0 517042 0 201114 0 0 0 49942 0 13700 0 781798 Susan Rule Sandler SVP, General Counsel and Assis 0 530022 0 203287 0 0 0 33236 0 39000 0 805545 Rodolfo Saenz-Garza SVP Marketing 0 392514 0 151114 0 0 0 28250 0 29900 0 601778 Jennifer Terrill VP COI 0 441364 0 38590 0 0 0 18300 0 34000 0 532254 Sandra Zaldana Planning Advisor 0 367804 0 99959 0 0 0 22076 0 12800 0 502639 Guozhou Li Planning Advisor 0 258379 0 109761 0 0 0 19472 0 28600 0 416212 Renato Halili VP & Controller 0 298839 0 29159 0 0 0 49695 0 37600 0 415293 Albert Kim Planning Advisor 0 236907 0 85027 0 0 0 25940 0 21600 0 369474 Hilda Carabes Regional Sales Manager 0 106066 0 217294 0 0 0 52945 0 8100 0 384405 Kimberley Pawlik Secretary 0 145691 0 2345 0 0 0 25268 0 22800 0 196104 Darin Drabing President & CEO 808991 0 625350 0 0 0 59862 0 28600 0 1522803 0 John Orme VP Architecture & Engineering 340978 0 809 0 0 0 30386 0 21600 0 393773 0 Suzanne Davidson Corp Counsel & Asst Secretary 313536 0 1301 0 0 0 50469 0 21300 0 386606 0 John Llewellyn Chairman 148420 0 350 0 0 0 5207 0 28000 0 181977 0 SCHEDULE J, PART I, LINE 1A ONE DIRECTOR FLEW FIRST CLASS DURING 2020. THE AMOUNTS WERE REIMBURSED BY THE ORGANIZATION AND NOT TREATED AS TAXABLE COMPENSATION. 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 2019 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 2019 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: 104,982 - Other Comprehensive Income Forest Lawn ICG Investments LLC 1712 S Glendale Ave Glendale CA 91205 Investments DE 3518258 170311482 FLMPA Forest Lawn - Strategic Investments LLC 1712 S Glendale Ave Glendale CA 91205 Investments DE 169313 7722519 FLMPA FOREST LAWN MORTUARY 1712 S GLENDALE AVE GLENDALE CA 91205 953247450 MORTUARY SERV CA NA C-CORPORATION 52162936 90196883 1.00000 true ICG FL BLOCKER LLC 11111 SANTA MONICA BLCD SUITE 2100 LOS ANGELES CA 90025 842483464 INVESTMENTS CA FL ICG INVSTMNT LLC 29220 5015299 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 22075129 FMV FOREST LAWN MORTUARY Q 657298 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 PROVIDED 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.