2025-05-14T08:55:59-05:00 2024-06-30 861065772 DELOITTE TAX LLP 695 TOWN CENTER DRIVE SUITE 1000 COSTA MESA CA 92626 990 2023-07-01 813006840 ARCHDIOCESE OF LOS ANGELES FUNERAL AND MORTUARY SERVICES CORPORATION ARCH 2136377511 3424 WILSHIRE BLVD LOS ANGELES CA 90010 RANDOLPH STEINER TREASURER 2136377511 2025-05-14 1 0 JESSICA KARANTONIS P00969387 7144367100 2023 2025-03-06 01:10:19Z FR JAMES ANGUIANO 3424 WILSHIRE BLVD LOS ANGELES CA 90010 38563848 0 X N/A X 2016 CA SEE STATEMENT ON SCHEDULE O 4 0 260 0 5695948 0 100 0 23262073 23642726 4815640 5151061 5092595 5715986 33170408 34509773 0 0 0 0 13474480 14839996 0 0 0 25703966 26232327 39178446 41072323 -6008038 -6562550 33766907 37728886 19512298 30033742 14254609 7695144 X SEE SCHEDULE O 0 0 36013935 28587029 SEE STATEMENT ON SCHEDULE O 36013935 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 61 0 1 260 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 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 X 0 28097 17863 MSGR TERRANCE FLEMING DIRECTOR 4.00 36.00 X 0 22800 17863 BRIAN NUNES PRESIDENT (TO 3/19/24), DIRECTOR 4.00 36.00 X X 0 24459 8313 FR JAMES ANGUIANO DIRECTOR & PRESIDENT (FROM 3/19/24) 4.00 36.00 X X 0 24158 16951 MARGARET GRAF SECRETARY 4.00 36.00 X 0 345646 11611 RANDOLPH STEINER CHIEF FINANCIAL OFFICER 5.00 35.00 X 0 320365 71611 DOUGLAS S FARRUGGIA CHIEF OPERATIONS OFFICER 40.00 0.00 X 430246 0 21146 OMAR GALLARZO DIRECTOR OF OPERATIONS-EAST REGION 40.00 0.00 X 206481 0 13689 MAURICIO PEREZ DIRECTOR OF OPERATIONS-WEST REGION 40.00 0.00 X 209455 0 16133 BRIAN R MCMAHON DIRECTOR OF COMMUNITY OUTREACH 40.00 0.00 X 171919 0 7068 ROBERT J KEELER DIRECTOR OF FINANCE 40.00 0.00 X 211787 0 6498 GUILLEROMO CASTRO PREPLANNING SALES ASSOCIATE DIRECTOR 40.00 0.00 X 411990 0 13297 LUPIDA A TRABA PREPLANNING SALES COUNSELOR 37.50 0.00 X 405756 0 13883 MARISELA GARCIA PREPLANNING SALES MANAGER 37.50 0.00 X 321747 0 19066 EZEGUIEL DAVID SANDOVAL PREPLANNING SALES MANAGER 37.50 0.00 X 322662 0 9892 JULIE VAZQUEZ PREPLANNING SALES COUNSELOR 37.50 0.00 X 418138 0 14686 ANDREW PANAHERRERA PREPLANNING SALES COUNSELOR 37.50 0.00 X 336334 0 18828 3446515 765525 298398 86 0 1 0 GUIDED TRANSITIONS CA 23012 FELBAR AVENUE TORRANCE CA 90505 TRANSPORTATION SERVICES 2190547 TRADEMARK CARRIAGE SERVICES PO BOX 1513 ANAHEIM CA 92806 TRANSPORTATION SERVICES 960013 MORTUARY ACCOMODATION SERVICES INC PO BOX 39957 DOWNEY CA 90239 TRANSPORTATION SERVICES 620591 MACERA CREMATORY 1020 FULLER STREET SANTA ANA CA 92701 CREMATION SERVICES 383917 LE FLEUR FLORAL COUTURE 12103 SLAUSON AVEN SANTA FE SPRINGS CA 90670 FLORAL ARRANGEMENT SERVICES 382329 15 PROF SERVICES&FACILITIES-AT NEED 900099 17145643 17145643 PROF SERVICES&FACILITIES-PRE NEED 900099 6497083 6497083 23642726 226796 226796 8978340 4054075 4924265 4924265 4924265 INSURANCE COMMISSION REVENUE 900099 5695948 5695948 20038 20038 5715986 34509773 28587029 5695948 226796 9668292 8311735 1356557 936197 804839 131358 2524896 2170628 354268 1710611 1470595 240016 94700 94700 2054 1766 288 2297469 1975111 322358 738749 635095 103654 634380 545370 89010 22331 19198 3133 8514491 8514491 102991 88540 14451 478196 411100 67096 2857879 2456890 400989 594643 511209 83434 CASH ADVANCE 2819680 2424050 395630 CARE CENTER 2085239 2085239 EQUIPMENT RENTAL 1173538 1173538 PROPERTY TAXES 731834 629150 102684 3084153 1785391 1298762 41072323 36013935 5058388 0 3862219 15737 5766553 349323 529616 2483206 1867556 507507 615650 971962 881799 16849546 14041288 11226350 15878243 33766907 37728886 7352576 13273912 933372 784119 11226350 15975711 19512298 30033742 X 14254609 7695144 14254609 7695144 33766907 37728886 -6562550 3085 0 X 0 1 X 1 0 X 1007740 2500 2850 100 1013190 24722622 28446099 30076462 31951966 32621066 147818215 25730362 28448599 30079312 31952066 32621066 148831405 0 0 0 148831405 63188 12534 -17645 56692 226796 341565 63188 12534 -17645 56692 226796 341565 2893 1016 555 24785 20038 49287 25796443 28462149 30062222 32033543 32867900 149222257 0.99740 0.99850 0.00230 0.00130 X 504246 87304 416942 1978960 1780252 198708 615650 OPERATING LEASE - RIGHT-OF-USE ASSETS 15878243 15878243 OPERATING LEASE - RIGHT-OF-USE LIABILITIES 15975711 15975711 X 38566933 3085 4054075 4057160 34509773 0 34509773 45126398 4054075 4054075 41072323 0 41072323 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 YEAR ENDED JUNE 30, 2024. 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, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE 4,054,075. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MERCHANDISE 4,054,075. 0 1 0 1 1 1 0 0 0 DOUGLAS S FARRUGGIA CHIEF OPERATIONS OFFICER 263442 0 0 0 166804 0 12907 0 8239 0 451392 0 0 0 JULIE VAZQUEZ PREPLANNING SALES COUNSELOR 26949 0 384538 0 6651 0 11944 0 2742 0 432824 0 0 0 GUILLEROMO CASTRO PREPLANNING SALES ASSOCIATE DIRECTOR 59567 0 347511 0 4912 0 12360 0 937 0 425287 0 0 0 LUPIDA A TRABA PREPLANNING SALES COUNSELOR 29717 0 373676 0 2363 0 12173 0 1710 0 419639 0 0 0 RANDOLPH STEINER CHIEF FINANCIAL OFFICER 0 318282 0 0 0 2083 0 26000 0 45611 0 391976 0 0 MARGARET GRAF SECRETARY 0 344268 0 0 0 1378 0 0 0 11611 0 357257 0 0 ANDREW PANAHERRERA PREPLANNING SALES COUNSELOR 27808 0 304619 0 3907 0 10090 0 8738 0 355162 0 0 0 MARISELA GARCIA PREPLANNING SALES MANAGER 56312 0 257267 0 8168 0 9652 0 9414 0 340813 0 0 0 EZEGUIEL DAVID SANDOVAL PREPLANNING SALES MANAGER 60698 0 258182 0 3782 0 9680 0 212 0 332554 0 0 0 MAURICIO PEREZ DIRECTOR OF OPERATIONS-WEST REGION 131155 0 0 0 78300 0 6284 0 9849 0 225588 0 0 0 OMAR GALLARZO DIRECTOR OF OPERATIONS-EAST REGION 135156 0 0 0 71325 0 6194 0 7495 0 220170 0 0 0 ROBERT J KEELER DIRECTOR OF FINANCE 144040 0 0 0 67747 0 6354 0 144 0 218285 0 0 0 BRIAN R MCMAHON DIRECTOR OF COMMUNITY OUTREACH 107670 0 0 0 64249 0 5158 0 1910 0 178987 0 0 0 PART I, LINE 4B THE OFFICERS THAT ARE CLERGY PARTICIPATE IN A QUALIFIED RETIREMENT PLAN WHERE THEY RECEIVE A MONTHLY BENEFIT BASED ON YEARS OF SERVICE. THEY RECEIVE A BENEFIT OF $32.50 PER MONTH PER YEAR OF CREDIT SERVICE PLUS $33.33 PER MONTH. IN ADDITION, A SUPPLEMENTAL EMPLOYEE RETIREMENT PLAN IS MAINTAINED FOR PRIESTS FROM WHICH FUNDS ARE DRAWN FOR ADDITIONAL BENEFITS NOT COVERED BY THE QUALIFIED PLAN, SUCH AS THE ALLOWANCE FOR LIVING OUTSIDE THE RECTORY, CERTAIN MEDICAL REIMBURSEMENTS, CAR INSURANCE, RETREATS, AND CONVOCATIONS. HOWEVER, A SPECIFIC CONTRIBUTION IS NOT MADE TO THE QUALIFIED OR SUPPLEMENTAL PLAN FOR EACH INDIVIDUAL OFFICER THAT IS CLERGY. MONSIGNOR TERRANCE FLEMING RECEIVED $4,800 AS A RETIREMENT BENEFIT, SINCE HE IS NOW RETIRED. PART I, LINE 5 PRE-PLANNING SALE TEAM MEMBERS RECEIVE A COMMISSION OVERRIDE BASED ON THEIR TEAM SALES OF MORTUARY AND CEMETERY ITEMS. THEY RECEIVE A BONUS OF VARYING PERCENTAGES BASED ON LEVELS REACHED ABOVE THEIR SALES TARGETS. ADDITIONALLY, A PORTION OF THE ANNUAL BONUS TO DIRECTORS IS A PERCENTAGE OF THOSE SAME SALES EXCEEDING ANNUAL 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, A CORPORATION SOLE ("RCALA"). - FATHER JAMES ANGUIANO, DIRECTOR, IS THE VICAR GENERAL/MODERATOR OF THE CURIA OF THE ARCHDIOCESE AND AN EMPLOYEE OF RCALA. -BISHOP BRIAN NUNES, DIRECTOR, IS AN EMPLOYEE OF THE RCALA. -RANDOLPH STEINER, CHIEF FINANCIAL OFFICER, IS THE CHIEF FINANCIAL OFFICER OF RCALA (THROUGH 12/2/2024) AND CONTINUES AS AN EMPLOYEE OF RCALA. -MARGARET GRAF, SECRETARY, SERVES AS GENERAL COUNSEL FOR RCALA. -MONSIGNOR TERRANCE FLEMING, DIRECTOR, SERVES AS EXECUTIVE DIRECTOR FOR THE MISSION OFFICE OF RCALA. 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 330 N BRAND BLVD STE 64 GLENDALE CA 91023 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