Archdiocese of Los Angeles Funeral and Mortuary Services Corporation

Nonprofit profile at a glance

EIN
813006840
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Los Angeles, CA, USA
Phone
2136377023
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Cemeteries
Affiliation
Christianity

Reported finances

Revenue
$35,092,136
Expenses
$40,181,901
Assets
$35,841,740
Liabilities
$32,104,153

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • FR JAMES ANGUIANO (PRESIDENT)

Highest reported compensation

  • GUILLEROMO CASTRO (PREPLANNING SALES ASSOCIATE DIRECTOR): $753,971 total reported compensation
  • DOUGLAS FARRUGGIA (CHIEF OPERATIONS OFFICER): $507,205 total reported compensation
  • LUPIDA TRABA (PREPLANNING SALES COUNSELOR): $461,591 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The archdiocese of los angeles funeral and mortuary corportation ("corporation") was formed to carry out the corporal work of mercy of buring the dead in accordance with roman catholic religious customs, rituals, teachings, and traditions. (continued on schedule o)the corporation will hold, oversee, and implement the licesed and regulated aspects of the care of the dead prior to interment in fulfillment of its ministerial goals.

What it reported doing in 2024

The corportation 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 beravement-related training for parishes and families.(continued on schedule o)- 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 planning 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 prefered 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.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.5%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.89; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.9; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 11.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $34.4M in reported program spending
  • Leadership: top reported pay $754K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $4.2M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.