2024-05-02T03:12:58-05:00 2023-06-30 861065772 DELOITTE TAX LLP 695 TOWN CENTER DRIVE SUITE 1000 COSTA MESA CA 92626 990 2022-07-01 813006840 ARCHDIOCESE OF LOS ANGELES FUNERAL AND MORTUARY SERVICES CORPORATION ARCH 2136377511 3424 WILSHIRE BLVD LOS ANGELES CA 90010 RANDOLPH STEINER CFO 2136377511 2024-05-01 1 RANDOLPH STEINER 999009999 1 JESSICA KARANTONIS P00969387 7144367100 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RANDOLPH STEINER 3424 WILSHIRE BLVD LOS ANGELES CA 90010 37101353 0 X N/A X 2016 CA SEE STATEMENT ON SCHEDULE O 3 0 288 0 5067810 0 2850 100 21920262 23262073 4654436 4815640 3955922 5092595 30533470 33170408 0 0 0 0 13497406 13474480 0 0 0 22016892 25703966 35514298 39178446 -4980828 -6008038 26161073 33766907 5898426 19512298 20262647 14254609 X SEE SCHEDULE O 0 0 35441290 28045806 SEE STATEMENT ON SCHEDULE O 35441290 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 57 0 1 288 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X MARGARET G GRAF 2136377511 3424 WILSHIRE BLVD LOS ANGELES CA 90010 ARCHBISHOP JOSE GOMEZ CHAIR 2.00 38.00 X 0 36498 16239 MSGR TERRANCE FLEMING DIRECTOR 4.00 36.00 X 0 28100 16239 BRIAN NUNES DIRECTOR & PRESIDENT 4.00 36.00 X X 0 32082 7558 MARGARET GRAF SECRETARY 4.00 36.00 X 0 331145 10569 RANDOLPH STEINER CHIEF FINANCIAL OFFICER 5.00 35.00 X 0 307488 67909 DOUGLAS S FARRUGGIA CHIEF OPERATIONS OFFICER 40.00 0.00 X 394642 0 19353 OMAR GALLARZO DIRECTOR OF OPERATIONS-EAST REGION 40.00 0.00 X 185551 0 13965 MAURICIO PEREZ DIRECTOR OF OPERATIONS-WEST REGION 40.00 0.00 X 195842 0 14835 PAULA RATHGARBER-GOMEZ PREPLANNING SALES DIRECTOR 40.00 0.00 X 941665 0 29090 BRIAN R MCMAHON DIRECTOR OF COMMUNITY OUTREACH 40.00 0.00 X 155979 0 6332 ROBERT J KEELER DIRECTOR OF FINANCE 40.00 0.00 X 196954 0 6053 GUILLEROMO CASTRO PREPLANNING SALES ASSOCIATE DIRECTOR 40.00 0.00 X 649053 0 20456 LUPIDA A TRABA PREPLANNING SALES COUNSELOR 37.50 0.00 X 518534 0 17020 MARISELA GARCIA PREPLANNING SALES MANAGER 37.50 0.00 X 356456 0 19316 EZEGUIEL DAVID SANDOVAL PREPLANNING SALES MANAGER 40.00 0.00 X 400416 0 12235 JULIE VAZQUEZ PREPLANNING SALES COUNSELOR 37.50 0.00 X 432445 0 15538 MAGDA LIZARDO PREPLANNING SALES COUNSELOR 40.00 0.00 X 352275 0 13429 4779812 735313 306136 82 0 1 0 GUIDED TRANSITIONS CA 23012 FELBAR AVENUE TORRANCE CA 90505 TRANSPORTATION SERVICES 1729946 TRADEMARK CARRIAGE SERVICES PO BOX 1513 ANAHEIM CA 92806 TRANSPORTATION SERVICES 762545 MORTUARY ACCOMODATION SERVICES INC PO BOX 39957 DOWNEY CA 90239 TRANSPORTATION SERVICES 684560 MACERA CREMATORY 1020 FULLER STREET SANTA ANA CA 92701 CREMATION SERVICES 396945 GENERAL CLEANING SERVICES 1223 ISLAND AVE WILMINGTON CA 90744 JANITORIAL SERVICES 328087 15 100 100 PROF SERVICES&FACILITIES-AT NEED 900099 16166102 16166102 PROF SERVICES&FACILITIES-PRE NEED 900099 7095971 7095971 23262073 56692 56692 8689893 3930945 4758948 4758948 4758948 INSURANCE COMMISSION REVENUE 900099 5067810 5067810 MISCELLANEOUS REVENUE 900099 24785 24785 5092595 33170408 28045806 5067810 56692 8720122 7547304 1172818 966452 836468 129984 2320999 2008835 312164 1466907 1269614 197293 10437 10437 73586 73586 2504891 2167994 336897 647175 560133 87042 110942 96021 14921 14065 12173 1892 8418512 8418512 102726 88910 13816 346202 299639 46563 2876331 2489477 386854 602354 521340 81014 CASH ADVANCE 2807584 2429976 377608 CARE CENTER 2126998 2126998 EQUIPMENT RENTAL 1343273 1343273 PROPERTY TAXES 692651 599492 93159 3026239 2625131 401108 39178446 35441290 3737156 0 4009359 3862219 609305 349323 2291424 1783917 429783 507507 1454823 971962 19657803 16849546 0 11226350 26161073 33766907 5116713 7352576 781713 933372 0 11226350 5898426 19512298 X 20262647 14254609 20262647 14254609 26161073 33766907 -6008038 0 X 0 1 X 1 0 X 1002500 1007740 2500 2850 100 2015690 26419646 24722622 28446099 30076462 31951966 141616795 27422146 25730362 28448599 30079312 31952066 143632485 0 0 0 143632485 68328 63188 12534 -17645 56692 183097 68328 63188 12534 -17645 56692 183097 9133 2893 1016 555 24785 38382 27499607 25796443 28462149 30062222 32033543 143853964 0.99850 0.99840 0.00130 0.00130 X 344550 44652 299898 1946874 1739265 207609 507507 OPERATING LEASE - RIGHT-OF-USE ASSETS 11226350 11226350 OPERATING LEASE - RIGHT-OF-USE LIABILITIES 11226350 11226350 X 37101353 3930945 3930945 33170408 0 33170408 43109391 3930945 3930945 39178446 0 39178446 PART X, LINE 2: EXCEPT FOR INSURANCE COMMISSION INCOME WHICH IS SUBJECT TO UNRELATED BUSINESS INCOME TAX PER FEDERAL TAX FORM 990-T, THE MORTUARIES ARE EXEMPT FROM FEDERAL INCOME AND CALIFORNIA FRANCHISE TAXES UNDER SECTIONS 501(C)(3) OF THE INTERNAL REVENUE CODE AND 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. NO UNRELATED BUSINESS INCOME TAXES WERE PAYABLE IN THE FISCAL YEARS ENDED JUNE 30, 2023 AND 2022. UNCERTAIN TAX PROVISIONS, IF ANY, ARE RECORDED IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. FASB ASC 740 REQUIRES THE RECOGNITION OF A LIABILITY FOR TAX POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT STANDARD THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THERE WAS NO LIABILITY FOR UNCERTAIN TAX POSITIONS RECORDED AT JUNE 30, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE 3,930,945. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE 3,930,945. 0 1 0 1 0 1 0 0 0 PAULA RATHGARBER-GOMEZ PREPLANNING SALES DIRECTOR 55734 0 879205 0 6726 0 28250 0 840 0 970755 0 0 0 GUILLEROMO CASTRO PREPLANNING SALES ASSOCIATE DIRECTOR 52701 0 591398 0 4954 0 19472 0 984 0 669509 0 0 0 LUPIDA A TRABA PREPLANNING SALES COUNSELOR 28503 0 449722 0 40309 0 15556 0 1464 0 535554 0 0 0 JULIE VAZQUEZ PREPLANNING SALES COUNSELOR 26555 0 378888 0 27002 0 12965 0 2573 0 447983 0 0 0 DOUGLAS S FARRUGGIA CHIEF OPERATIONS OFFICER 254849 0 0 0 139793 0 11825 0 7528 0 413995 0 0 0 EZEGUIEL DAVID SANDOVAL PREPLANNING SALES MANAGER 55799 0 337651 0 6966 0 12011 0 224 0 412651 0 0 0 MARISELA GARCIA PREPLANNING SALES MANAGER 54442 0 293996 0 8018 0 10678 0 8638 0 375772 0 0 0 RANDOLPH STEINER CHIEF FINANCIAL OFFICER 0 305181 0 0 0 2307 0 26000 0 41909 0 375397 0 0 MAGDA LIZARDO PREPLANNING SALES COUNSELOR 29104 0 321652 0 1519 0 10545 0 2884 0 365704 0 0 0 MARGARET GRAF SECRETARY 0 329543 0 0 0 1602 0 0 0 10569 0 341714 0 0 MAURICIO PEREZ DIRECTOR OF OPERATIONS-WEST REGION 128236 0 0 0 67606 0 5861 0 8974 0 210677 0 0 0 ROBERT J KEELER DIRECTOR OF FINANCE 137356 0 0 0 59598 0 5909 0 144 0 203007 0 0 0 OMAR GALLARZO DIRECTOR OF OPERATIONS-EAST REGION 126297 0 0 0 59254 0 5551 0 8414 0 199516 0 0 0 BRIAN R MCMAHON DIRECTOR OF COMMUNITY OUTREACH 99724 0 0 0 56255 0 4675 0 1657 0 162311 0 0 0 PART I, LINE 4B THE OFFICERS ARE INCLUDED IN A CASH BALANCE PENSION PLAN. THE PLAN IS CREDITED WITH A CERTAIN PERCENTAGE OF SALARIES AND EARNS INTEREST AT A FIXED RATE. THE OFFICER'S BENEFIT AT RETIREMENT CORRESPONDS WITH THE PENSION ACCOUNT BALANCE AT THAT TIME AND CAN BE PAID OUT BY LUMP SUM OR MONTHLY ANNUITY. THE FOLLOWING AMOUNTS WERE PAID DURING THE YEAR: ARCHBISHOP JOSE GOMEZ - $8,000 MONSIGNOR TERRANCE FLEMING - $8,000 BRIAN NUNES - $8,000 PART I, LINE 5 PRE-PLANNING SALE TEAM MEMBERS RECEIVE A COMMISSION OVERRIDE BASED ON THEIR OR THEIR TEAM SALES OF MORTUARY AND CEMETERY ITEMS. THEY RECEIVE A BONUS OF VARYING PERCENTAGES BASED ON LEVELS REACHED ABOVE THEIR SALES TARGETS. PART I, LINE 6 IN OUR ACKNOWLEDGEMENT PROGRAM, KEY EMPLOYEES AND DIRECTORS RECEIVE ANNUAL BONUSES BASED ON EXCEEDING BUDGETED TARGETS OF SALES AND REVENUES. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE ARCHDIOCESE OF LOS ANGELES FUNERAL AND MORTUARY CORPORATION ("CORPORATION") WAS FORMED TO CARRY OUT THE CORPORAL WORK OF MERCY OF BURYING THE DEAD IN ACCORDANCE WITH ROMAN CATHOLIC RELIGIOUS CUSTOMS, RITUALS, TEACHINGS AND TRADITIONS. THE CORPORATION WILL HOLD, OVERSEE AND IMPLEMENT THE LICENSED AND REGULATED ASPECTS OF THE CARE OF THE DEAD PRIOR TO INTERMENT IN FULFILLMENT OF ITS MINISTERIAL GOALS. FORM 990, PART III, LINE 4A, DESCRIPTION OF PROGRAM SERVICE: THE CORPORATION WILL SERVE INDIVIDUALS AND FAMILIES AS THEY PLAN FOR DEATH BY: - PROVIDING GOODS AND SERVICES, INCLUDING DISCOUNTED OR COST-FREE SERVICES TO INDIVIDUALS AND FAMILIES WHO QUALIFY FOR SUCH CHARITABLE ACCOMODATIONS, SUCH AS THE POOR AND DESTITUTE - PROVIDING SPECIAL SERVICES TO VETERANS AND LAW ENFORCEMENT GROUPS, MEMBERS OF CATHOLIC RELIGIOUS ORDERS, INCLUDING PRIESTS, DEACONS, BROTHERS AND RELIGIOUS SISTERS (NUNS) WHO HAVE SERVED IN THE ARCHDIOCESE - COORDINATING THE ARCHDIOCESAN BEREAVEMENT OUTREACH MINISTRY - PROVIDING BEREAVEMENT-RELATED TRAINING FOR PARISHES AND FAMILIES - COLLABORATING WITH EXISTING CEMETERY OPERATIONS TO ASSURE THE FAITHFUL HAVE A TRULY CATHOLIC SPIRITUAL EXPERIENCE OF THE END OF LIFE - OFFERING PROFESSIONAL GUIDANCE TO THE FAITHFUL IN PRE-PLANNING AND CUSTOMIZING FUNERAL AND CEMETERY ARRANGEMENTS - ENSURING THAT FUNERAL AND BURIAL SERVICES REFLECT CATHOLIC RELIGIOUS CUSTOMS, RITUALS AND TRADITIONS - HELPING PATRONS SELECT AND PURCHASE CASKETS, URNS AND OTHER FUNERALIA - ENABLING PATRONS TO PLAN THEIR PREFERENCES, FROM THE NAME OF THE PREFERRED FUNERAL HOME AND CEMETERY, TO LISTS OF PALLBEARERS, READINGS, MUSICAL SELECTIONS AND OTHER PERSONAL DETAILS - ASSISTING PATRONS IN MAKING PRE-NEED FUNDING ARRANGEMENTS BY OFFERING APPROPRIATE FINANCIAL INSURANCE INSTRUMENTS - PREPARING PERSONALIZED PRINTED MATERIALS SUCH AS WORSHIP AIDS AND MASS OR PRAYER CARDS - PREPARING THE BODY OF THE DECEASED FOR BURIAL, CREMATION IN ACCORDANCE WITH CATHOLIC CUSTOMS, RITUALS, TEACHINGS AND TRADITIONS - TRANSPORTING THE DECEASED AND MOURNERS, AS NECESSARY, IN VEHICLES AVAILABLE THROUGH THE MORTUARY - PROVIDING ROOMS AND CHAPELS FOR VIEWING, PRAYER SERVICES AND RECEPTIONS - PROCESSING AND FILING NECESSARY GOVERNMENT PERMITS AND AUTHORIZATIONS FORM 990, PART VI, SECTION A, LINE 2 ALL THE CURRENT DIRECTORS AND OFFICERS ARE RELATED THROUGH BUSINESS RELATIONSHIPS. - ARCHBISHOP JOSE H. GOMEZ, DIRECTOR, IS THE INCUMBENT HEAD OF THE ARCHDIOCESE OF LOS ANGELES, AND IN HIS CAPACITY AS INCUMBENT IS THE SOLE MEMBER OF THE ROMAN CATHOLIC ARCHBISHOP OF LOS ANGELES ("RCALA") - FATHER BRIAN NUNES, DIRECTOR, IS THE VICAR GENERAL/MODERATOR OF THE CURIA OF THE ARCHDIOCESE AND AN EMPLOYEE OF RCALA - RANDOLPH STEINER, CHIEF FINANCIAL OFFICER, IS THE CHIEF FINANCIAL OFFICER OF RCALA AND AN EMPLOYEE OF RCALA - MARGARET GRAF, SECRETARY, SERVES AS GENERAL COUNSEL FOR RCALA - MONSIGNOR TERRANCE FLEMING, DIRECTOR, SERVES AS EXECUTIVE DIRECTOR FOR THE MISSIONS OFFICE OF RCALA AND AS INTERIM EPISCOPAL VICAR FOR THE LADY OF THE ANGELS REGION UNTIL A SUCCESSOR AUXILIARY BISHOP IS INSTALLED FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY TO REVIEW AND APPROVE BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, KEY EMPLOYEE AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION C, LINE 19 THE CORPORATION MAKES ITS PUBLIC INSPECTION DOCUMENTS AVAILABLE UPON REQUEST. TANGIBLE PROPERTY REGULATIONS STATEMENT: SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION: TAXPAYER IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER TREAS. REG. 1.263(A)-1(F) FOR ALL ELIGIBLE AMOUNTS PAID OR INCURRED DURING THE TAXABLE YEAR. SECTION 1.263(A)-3(N) CAPITALIZATION ELECTION: TAXPAYER HEREBY ELECTS TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER TREAS. REG. 1.263(A)-3(N). THE COSTS WERE INCURRED DURING THE TAXABLE YEAR IN THE ELECTING TAXPAYER'S TRADE OR BUSINESS AND THE ELECTING TAXPAYER TREATS SUCH COSTS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS. ROMAN CATHOLIC ARCHBISHOP OF LOS ANGELES 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 951642382 RELIGIOUS CA 501(C)(3) LINE 1 0 ARCHDIOCESE OF LOS ANGELES EDUCATION & WELFARE CORPORATION 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 952394600 RELIGIOUS CA 501(C)(3) LINE 1 0 ST JOHN'S SEMINARY IN CALIFORNIA 5012 SEMINARY ROAD CAMARILLO CA 93012 951642384 RELIGIOUS CA 501(C)(3) LINE 1 0 CATHOLIC CHARITIES OF LOS ANGELES INC 1531 JAMES M WOOD BOULEVARD LOS ANGELES CA 90015 951690973 RELIGIOUS CA 501(C)(3) LINE 7 0 THE TIDINGS 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 951643386 RELIGIOUS CA 501(C)(3) LINE 12C, III-FI 0 CATHEDRAL OF OUR LADY OF THE ANGELS 555 W TEMPLE STREET LOS ANGELES CA 90012 912090717 RELIGIOUS CA 501(C)(3) LINE 1 0 THE CARDINAL MCINTYRE FUND FOR CHARITY 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 953232102 RELIGIOUS CA 501(C)(3) LINE 7 0 ARCHDIOCESE OF LOS ANGELES RISK MANAGEMENT CORPORATION 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 453623557 RELIGIOUS CA 501(C)(3) LINE 1 0 ARCHDIOCESE OF LOS ANGELES INSURANCE COMPANY 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 453623502 RELIGIOUS CA 501(C)(3) LINE 1 0 OUR LADY QUEEN OF THE ANGELS 3424 WILSHIRE BOULEVARD LOS ANGELES CA 90010 952131405 RELIGIOUS CA 501(C)(3) LINE 1 0 CATHOLIC COMMUNITY FOUNDATION OF LOS ANGELES 3440 WILSHIRE BOULEVARD STE 530 LOS ANGELES CA 90010 383941057 RELIGIOUS CA 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0