TY 2020 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) WILLIAM M HAMILTON......................................................................
PRESIDENT &

0.00
.................

(2) MARK SHINDER......................................................................
EVP & CFO

0.00
.................

(3) BRIAN SULLIVAN......................................................................
EVP & COO

0.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

(a) Description	(b) Book value
(1)INTERCOMPANY RECEIVABLES	37,253,854
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........	37,253,854

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

SUNSET MEMORIAL PARK
ASSN

Employer identification number

34-0563965

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	SUNSET MEMORIAL PARK HELPS FAMILIES WHO ARE IN TOTAL CHAOS AFTER DEATH OCCURS TO TAKE THEIR FIRST FEW STEPS BACK TO AN ORGANIZED LIFE, BY PROVIDING COMPASIONATE SERVICES, EMOTIONAL SUPPORT, AND MAINTAINING A LASTING LEGACY TO THEIR LOVED ONE'S MEMORY.
FORM 990, PAGE 2, PART III, LINE 4D	EXPENSES FOR 990T
FORM 990, PAGE 6, PART VI, LINE 9	WILLIAM M HAMILTON 1900 ST. JAMES PL., SUITE 300 HOUSTON, TX 77056 BRIAN SULLIVAN 1900 ST. JAMES PL., SUITE 300 HOUSTON, TX 77056 MARK SHINDER 1900 ST. JAMES PL., SUITE 300 HOUSTON, TX 77056
FORM 990, PAGE 6, PART VI, LINE 10B	EACH OF THE OFFICERS AND TRUSTEES ARE EMPLOYED PART TIME BY ENTITIES WHICH THEY CONTROL. AS A RESULT, THESE ENTITIES ARE AFFILIATES OF SUNSET MEMORIAL PARK ASSOCIATION ALTHOUGH THERE IS NO COMMON OWNERSHIP OR COMMONALITY OF CONTROL BEYOND THE INDIVIDUALS HAVING OFFICES IN BOTH COMPANIES. EACH INDIVIDUAL IS COMPENSATED BY THE OTHER PARTY FOR BEING AN EMPLOYEE. NO SUCH COMPENSATION, OR ANY PART OF IT, IS PAID BY SUNSET MEMORIAL PARK ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 11B	ALL BOARD MEMBERS ARE GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990 BEFORE IT IS FILED. IT IS MADE AVAILABLE ELECTRONICALLY AND IN PAPER FORM AT THE ORGANIZATION'S OFFICE.
FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION DOES NOT REEVALUATE POTENTIAL CONFLICTS OF INTEREST ANNUALLY, AS ALL POTENTIAL CONFLICTS OF INTEREST ARE TO BE AVOIDED WITHOUT PRIOR CONSENT FROM THE ORGANIZATION. THIS INCLUDES ALL EMPLOYMENT, ADVISEMENT, OR CONSULTING ROLES. THE ORGANIZATION IS WORKING INTERNALLY TO DEVELOP A DOCUMENT RETENTION AND DESTRUCTION POLICY. THE ORGANIZATION'S MANAGEMENT AND LEGAL TEAM BELIEVE THE DOCUMENT POLICY IS VERY IMPORTANT AND AS SUCH, HAS NOT WANTED TO RUSH INTO ANYTHING, SIMPLY TO GET A POLICY WRITTEN. THEY WANT TO CREATE AN EFFECTIVE POLICY THAT WILL SERVE THE COMPANY IN A POSITIVE MANNER. THE POLICY IS INTENDED TO BE WRITTEN AND IMPLEMENTED BEFORE THE NEXT TAX YEAR ENDS.
FORM 990, PAGE 6, PART VI, LINE 15A	TOP MANAGEMENT'S COMPENSATION IS PAID COMPETITIVELY, BASED ON MARKET/INDUSTRY STANDARDS. THIS COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES ON AN ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 15B	MERIT/COMPENSATION INCREASES ARE DETERMINED ON AN ANNUAL BASIS UTILIZING A REVIEW PROCESS. EACH EMPLOYEE GOES THROUGH AN ANNUAL REVIEW WITH THEIR IMMEDIATE SUPERVISOR. DURING THIS TIME THE SUPERVISOR WILL RECEIVED A -NOT TO EXCEED AMOUNT" FROM THE TRUSTEES, WHICH CAN BE USED TO CREATE A "LOCATION BONUS POOL". THAT AMOUNT IS USED TO DETERMINE MERIT INCREASES FOR EACH EMPLOYEE UTILIZING THE REVIEW PROCESS, SUPERVISOR'S COMMENTS, WORK ETHIC, QUALITY OF WORK, COMMITMENT, AND ATTENDANCE. SOME EMPLOYEES RECEIVE NO INCREASE, WHILE OTHERS MAY RECEIVE A 5% INCREASE, BUT THE OVERALL AMOUNT DEDICATED TO MERIT RAISES WILL NOT EXCEED THE LOCATION'S APPROVED BONUS POOL. REVEIWS AND MERIT INCREASES HISTORICALLY OCCUR IN MAY OR JUNE.
FORM 990, PAGE 6, PART VI, LINE 19	ALL PUBLIC DOCUMENTS, INCLUDING GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
FORM 990, PART XI, LINE 9	ADJUST INVESTMENTS TO MARKET VALUE 1,706,074 ADJUST INVESTMENT TO MARKET VALUE 0 BOOK TO TAX DEPR ADJUSTMENT -4,030 TOTAL 1,702,044

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: SUNSET MEMORIAL PARK HELPS FAMILIES WHO ARE IN TOTAL CHAOS AFTER DEATH OCCURS TO TAKE THEIR FIRST FEW STEPS BACK TO AN ORGANIZED LIFE, BY PROVIDING COMPASIONATE SERVICES, EMOTIONAL SUPPORT, AND MAINTAINING A LASTING LEGACY TO THEIR LOVED ONE'S MEMORY.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	2
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	2
5	Total number of individuals employed in calendar year 2020 (Part V, line 2a) ......	5	19
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	64,036
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b	33,424

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	917,257	579,429
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	-1,476,035	-2,946,576
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	5,205,449	5,593,084
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	4,646,671	3,225,937
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	5,960,490	6,056,297
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	5,960,490	6,056,297
19	Revenue less expenses. Subtract line 18 from line 12.......	-1,313,819	-2,830,360
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	69,055,162	72,056,444
21	Total liabilities (Part X, line 26).............	47,722,474	51,852,072
22	Net assets or fund balances. Subtract line 21 from line 20.....	21,332,688	20,204,372

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	SUNSET MEMORIAL PARK HELPS FAMILIES WHO ARE IN TOTAL CHAOS AFTER DEATH OCCURS TO TAKE THEIR FIRST FEW STEPS BACK TO AN ORGANIZED LIFE, BY PROVIDING COMPASIONATE SERVICES, EMOTIONAL SUPPORT, AND MAINTAINING A LASTING LEGACY TO THEIR LOVED ONE'S MEMORY.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	EXPENSES FOR 990T

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	ENDOWED CARE INCOME		288,000	288,000
b	MERCHANDISE SERVICE REVENUE		127,497	127,497
c	INTEREST ON ACCOUNTS REC		99,896	99,896
d	FURNISHINGS	531120	64,036		64,036
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		579,429

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		5,673,563	7a
b	Less: cost or other basis and sales expenses		8,620,139	7b
c	Gain or (loss)		-2,946,576	7c
d	Net gain or (loss).........			-2,946,576	-2,946,576
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	6,434,218
b	Less: cost of goods sold ..		10b	841,134
c	Net income or (loss) from sales of inventory..			5,593,084	5,593,084
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			3,225,937	3,161,901	64,036

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	SEE ATTACHED SCHEDULE	6,056,297
b	DEPRECIATION	13,165
c	UTILITIES	7,052
d	INSURANCE	5,875
e	All other expenses	-26,092
25	Total functional expenses. Add lines 1 through 24e	6,056,297	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			400	1	400
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			4,393,978	4	4,357,996
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			9,674,210	8	9,393,792
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	5,798,979
b	Less: accumulated depreciation	10b	3,813,220	1,980,197	10c	1,985,759
11	Investments—publicly traded securities .			20,106,803	11	19,064,643
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			32,899,574	15	37,253,854
16	Total assets. Add lines 1 through 15 (must equal line 33)...			69,055,162	16	72,056,444

17	Accounts payable and accrued expenses .....	43,356,447	17	47,629,245
18	Grants payable ...		18
19	Deferred revenue .........	4,366,027	19	4,222,827
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	47,722,474	26	51,852,072

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	1,378,850	27	1,389,600
28	Net assets with donor restrictions ...........	19,953,838	28	18,814,772
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	21,332,688	32	20,204,372
33	Total liabilities and net assets/fund balances ........	69,055,162	33	72,056,444

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	983,332		983,332
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....	4,815,647	3,813,220	1,002,427
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				1,985,759

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)