Civic Intelligence

Restland Memorial Park Association

EIN 22-1228450 • 501(c)13 • Houston, TX

Profile

Recognizing the important role we play as caretakers of history, we strive to provide a high level of personal attention and compassion to those who have entrusted us with their family's eternal memory and perpetual care.

909 FANNIN STREET Suite 2300Houston, TX 77010

www.restlandmemorialpark.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.66x

Higher debt load relative to assets than 85% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

9.12x

Higher debt load relative to revenue than 95% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Net Margin

39th percentile

1.1%

Higher net margin than 39% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Top Officer Pay

100th percentile

$8,205,463

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 406.8% of source-year revenue.

$25M-$50M nonprofits • Source year 2024

Asset Growth

45th percentile

3.5%

Faster asset growth than 45% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-37%

Faster revenue growth than 7% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$27,699,518

Up $946,593 (+3.5%) from 2023

Liabilities

Up

$18,400,541

Up $923,888 (+5.3%) from 2023

Net Assets

Up

$9,298,977

Up $22,705 (+0.2%) from 2023

Revenue

Down

$2,017,203

Down $1,191,616 (-37%) from 2023

Expenses

Down

$1,994,498

Down $1,204,320 (-38%) from 2023

Net Income

Up

$22,705

Up $12,704 (+127%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $8,482,443Liabilities 2010: $7,398,467Net Assets 2010: $1,083,9762010Assets 2011: $8,470,614Liabilities 2011: $7,353,692Net Assets 2011: $1,116,9222011Assets 2012: $8,385,236Liabilities 2012: $7,221,448Net Assets 2012: $1,163,7882012Assets 2013: $8,231,420Liabilities 2013: $7,147,293Net Assets 2013: $1,084,1272013Assets 2014: $8,270,754Liabilities 2014: $7,064,530Net Assets 2014: $1,206,2242014Assets 2015: $8,269,693Liabilities 2015: $7,071,612Net Assets 2015: $1,198,0812015Assets 2016: $8,249,852Liabilities 2016: $7,060,944Net Assets 2016: $1,188,9082016Assets 2017: $9,029,554Liabilities 2017: $8,152,873Net Assets 2017: $876,6812017Assets 2018: $15,798,595Liabilities 2018: $9,885,337Net Assets 2018: $5,913,2582018Assets 2019: $15,495,240Liabilities 2019: $9,650,533Net Assets 2019: $5,844,7072019Assets 2020: $15,270,000Liabilities 2020: $9,413,729Net Assets 2020: $5,856,2712020Assets 2021: $24,470,404Liabilities 2021: $15,199,548Net Assets 2021: $9,270,8562021Assets 2022: $21,113,586Liabilities 2022: $11,847,315Net Assets 2022: $9,266,2712022Assets 2023: $26,752,925Liabilities 2023: $17,476,653Net Assets 2023: $9,276,2722023Assets 2024: $27,699,518Liabilities 2024: $18,400,541Net Assets 2024: $9,298,9772024

Highlighted filing

2024

Assets$27,699,518
Liabilities$18,400,541
Net Assets$9,298,977

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,256,5822010Expenses 2011: $1,363,5792011Expenses 2012: $1,402,4122012Revenue 2013: $1,050,171Expenses 2013: $1,126,484Net Income 2013: -$76,3132013Revenue 2014: $1,048,570Expenses 2014: $1,040,284Net Income 2014: $8,2862014Revenue 2015: $1,148,310Expenses 2015: $1,154,861Net Income 2015: -$6,5512015Revenue 2016: $1,231,753Expenses 2016: $1,239,559Net Income 2016: -$7,8062016Revenue 2017: $1,686,182Expenses 2017: $2,002,167Net Income 2017: -$315,9852017Revenue 2018: $2,317,486Expenses 2018: $1,418,926Net Income 2018: $898,5602018Revenue 2019: $5,511,760Expenses 2019: $5,501,761Net Income 2019: $9,9992019Revenue 2020: $3,914,798Expenses 2020: $3,904,798Net Income 2020: $10,0002020Revenue 2021: $2,045,999Expenses 2021: $2,035,999Net Income 2021: $10,0002021Revenue 2022: $2,962,256Expenses 2022: $2,953,280Net Income 2022: $8,9762022Revenue 2023: $3,208,819Expenses 2023: $3,198,818Net Income 2023: $10,0012023Revenue 2024: $2,017,203Expenses 2024: $1,994,498Net Income 2024: $22,7052024

Highlighted filing

2024

Revenue$2,017,203
Expenses$1,994,498
Net Income$22,705

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.7$18.4$9.30$2.02$1.99$0.02
2023Detailed filing. Detailed filing data is available for this year.$26.8$17.5$9.28$3.21$3.20$0.01
2022Detailed filing. Detailed filing data is available for this year.$21.1$11.8$9.27$2.96$2.95$0.01
2021Detailed filing. Detailed filing data is available for this year.$24.5$15.2$9.27$2.05$2.04$0.01
2020Detailed filing. Detailed filing data is available for this year.$15.3$9.41$5.86$3.91$3.90$0.01
2019Detailed filing. Detailed filing data is available for this year.$15.5$9.65$5.84$5.51$5.50$0.01
2018Detailed filing. Detailed filing data is available for this year.$15.8$9.89$5.91$2.32$1.42$0.90
2017Detailed filing. Detailed filing data is available for this year.$9.03$8.15$0.88$1.69$2.00$0.32
2016Detailed filing. Detailed filing data is available for this year.$8.25$7.06$1.19$1.23$1.24$0.01
2015Detailed filing. Detailed filing data is available for this year.$8.27$7.07$1.20$1.15$1.15$0.01
2014Detailed filing. Detailed filing data is available for this year.$8.27$7.06$1.21$1.05$1.04$0.01
2013Summary only. Only limited summary data is available for this year.$8.23$7.15$1.08$1.05$1.13$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.39$7.22$1.16$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.47$7.35$1.12$1.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.48$7.40$1.08$1.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$2,401,203
Mission and Program Overview

Mission

Recognizing the important role we play as caretakers of history, we strive to provide a high level of personal attention and compassion to those who have entrusted us with their family's eternal memory and perpetual care.

Provide cemetery property and services to the public on both a pre-need and at-need basis and maintaining the property in perpetuity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$9,844,956$10,792,539▲ $947,583
Savings and Temporary Cash Investments$5,578,448$6,914,987▲ $1,336,539
Inventories for Sale or Use$1,585,804$1,501,091▼ $84,713
Land, Buildings, and Equipment, Net$481,914$383,930▼ $97,984
Prepaid Expenses and Deferred Charges$183$63,915▲ $63,732
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Loans From Officers Directors$0$0→ $0
Accounts Receivable$-144,279$-139,456▲ $4,823
Intangible Assets$0$-355,466▼ $355,466
Total Assets$26,752,925$27,699,518▲ $946,593
Other Assets Total$9,405,899$8,537,978▼ $867,921
Liabilities
Other Liabilities$17,968,227$16,860,029▼ $1,108,198
Deferred Revenue$1,558,082$1,298,841▼ $259,241
Accounts Payable and Accrued Expenses$-2,049,656$241,671▲ $2,291,327
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$17,476,653$18,400,541▲ $923,888
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,276,272$9,298,977▲ $22,705
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$9,276,272$9,298,977▲ $22,705
Total Liabilities and Net Assets / Fund Balance$26,752,925$27,699,518▲ $946,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$171,034$648,808$819,842
Other Land Buildings$142,561$203,815$346,376
Equipment$47,960$124,271$172,231
Land$22,375-$22,375
Other Assets Org$114,535--
Other Securities$527,822--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer HayPresident and General Counsel
William C PassodelisVice President - Operations
Lorie EickhoffChief Administrative Officer
J Bradley GreenChief Executive Officer
Daniel MillettChief Financial Officer
Jay DoddsChief Strategy Officer
Jeff ParkerChief Technology Officer
W Clark HarlowCorporate Development Sr. VP
Marlene AugustoFamily Service Counselor
Louis ShookSales Manager
Mario CutungoVP - Maintenance

Highest Paid Contractors

ContractorServicesLocationCompensation
Paul Pytal CoGrounds Mnt & Lds40 HOUSTON ROAD, Little Falls, NJ 07424$142,198
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$178,953
Investment Income
$0
Other Revenue
$1,838,250
Change in Net Assets
$22,705
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,252,278
Salaries, Compensation, and Employee Benefits$742,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$701,272
Other Salaries and Wages---$625,961
Occupancy---$342,332
Depreciation Depletion---$154,682
Payroll Taxes---$53,273
Other Employee Benefits---$51,716
Fees for Services Other---$12,808
Insurance---$12,259
Pension Plan Contributions---$11,270
Office Expenses---$7,634
Information Technology---$2,727
Other Expenses---$1,931
Advertising---$1,200
Interest---$271
Total Functional Expenses$0$0$0$1,994,498
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Certificates of Indebtedness$7,500,000
Perpetual Care Fund Payable$7,253,550
Intercompany US$1,980,323
Preneed Receipts Held in Trust$123,054
Lease Liabilities$3,102
Other Current Liabilities$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

The organization delegated control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to cms mid-atlantic and restland cemetery services, inc. Who provides management services as well as other various administrative services to restland memorial park association.

FORM 990, PART VI, SECTION A, LINE 6:

Each certificate holder and lot owner is a member of the organization.

FORM 990, PART VI, SECTION A, LINE 7A & 7B:

Lot owners and certificate holders elect directors and trustees. Directors and trustees elect officers.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is reviewed by the appropriate officers, and is available upon request to the governing body.

FORM 990, PART VI, SECTION C, LINE 19:

The organization does not make its governing documents and financial statements available to the public, unless requested.

Filing and Contact Details

Filer

Filer Name
Restland Memorial Park Association
EIN
22-1228450
In Care Of
% DANIEL MILLETT
Phone
2814531260
Address
909 FANNIN STREET Suite 2300, Houston, TX 77010

Signing Officer

Name
Daniel Millett
Title
CFO
Phone
2814531260
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Hay
Formed
1931
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Bdo USA
Address
626 WASHINGTON PL STE 1802, PITTSBURGH, PA 15219
Preparer
Jake Cook
Phone
4122812501
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2:

The carrying amount of deferred tax assets is reviewed at each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on tax rates (and tax laws) that have been enacted or substantively enacted at each reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the company expects, at the reporting date, to recover or settle the carrying amount of its assets and liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the company intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax are recognized as an expense or income in the consolidated statements of earnings, except when they relate to items credited or debited directly to equity, in which case the tax is also recognized directly in equity, or where they arise from the initial accounting for a business combination.

Raw XML AppendixShowing 400 of 973 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Strategy Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chief Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt3President and General Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt4Corporate Development Sr. VP
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chief Administrative Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chief Technology Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President - Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt8Sales Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP - Maintenance
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CARRYING AMOUNT OF DEFERRED TAX ASSETS IS REVIEWED AT EACH REPORTING PERIOD AND REDUCED TO THE EXTENT THAT IT IS NO LONGER PROBABLE THAT SUFFICIENT TAXABLE PROFITS WILL BE AVAILABLE TO ALLOW ALL OR PART OF THE ASSET TO BE RECOVERED. DEFERRED TAX ASSETS AND LIABILITIES ARE MEASURED AT THE TAX RATES THAT ARE EXPECTED TO APPLY IN THE PERIOD IN WHICH THE LIABILITY IS SETTLED OR THE ASSET IS REALIZED, BASED ON TAX RATES (AND TAX LAWS) THAT HAVE BEEN ENACTED OR SUBSTANTIVELY ENACTED AT EACH REPORTING PERIOD. THE MEASUREMENT OF DEFERRED TAX LIABILITIES AND ASSETS REFLECTS THE TAX CONSEQUENCES THAT WOULD FOLLOW FROM THE MANNER IN WHICH THE COMPANY EXPECTS, AT THE REPORTING DATE, TO RECOVER OR SETTLE THE CARRYING AMOUNT OF ITS ASSETS AND LIABILITIES. DEFERRED TAX ASSETS AND LIABILITIES ARE OFFSET WHEN THERE IS A LEGALLY ENFORCEABLE RIGHT TO SET OFF CURRENT TAX ASSETS AGAINST CURRENT TAX LIABILITIES AND WHEN THEY RELATE TO INCOME TAXES LEVIED BY THE SAME TAXATION AUTHORITY AND THE COMPANY INTENDS TO SETTLE ITS CURRENT TAX ASSETS AND LIABILITIES ON A NET BASIS. CURRENT AND DEFERRED TAX ARE RECOGNIZED AS AN EXPENSE OR INCOME IN THE CONSOLIDATED STATEMENTS OF EARNINGS, EXCEPT WHEN THEY RELATE TO ITEMS CREDITED OR DEBITED DIRECTLY TO EQUITY, IN WHICH CASE THE TAX IS ALSO RECOGNIZED DIRECTLY IN EQUITY, OR WHERE THEY ARISE FROM THE INITIAL ACCOUNTING FOR A BUSINESS COMBINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2:
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