PUBLIC VERSION 

UNITED STATES OF AMERICA 

BEFORE FEDERAL TRADE COMMISSION 

In the Matter of 

Service Corporation International, 

a corporation, and 

Stewart Enterprises, Inc., 

a corporation 

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_______________________________ ) 

Docket No. C-4423 

File No. 131 0163 

PETITION OF RESPONDENTS FOR APPROVAL OF PROPOSED DIVESTITURE 

Pursuant to Section 2.41 (f) of the Federal Trade Commission 

("Commission'') Rules of Practice and Procedure, 16 C.F.R. § 2.41(t) (2012), and 

Paragraphs li.A of the Decision and Order contained in the Agreement Containing Consent 

Orders accepted for public comment in this matter ("Decision and Order"), Respondent 

Service Corporation International ("SCI") hereby petitions the Commission to approve the 

divestiture to StoneMor Partners L.P. and certain of its subsidiaries (collectively, 

"StoneMor") of the Divestiture Businesses that include the following facilities: 

Divestiture Business Address C!!Y_ State 

Arlington Park Cemetery and Funeral 6920 Lone Star Road Jacksonv i lie FL 

Home 

Roberts Funeral Home 606 Southwest 2nd A venue Ocala FL 

Roberts Funeral Home - Bruce Chapel 2739 SSE Maricamp Road Ocala FL 

East 

Roberts Funeral Home -Bruce Chapel 6241 Southwest State Road Ocala FL 

West 200 

Good Shepherd Memorial Gardens 5050 SW 20th Street Ocala FL 

Forest Hills Palm City Chapel & Forest 2001 S.W. Murphy Road Palm City FL 

Hills Memorial Park 

Pollack-Best Funerals & Cremations 2015 Neuse Boulevard New Bern NC 

Floral Garden Memorial Park 1730 W. EngLish Road High Point NC 
PUBLIC VERS ION 

Montlawn Memorial Park, Funerals & 2911 South Wilmington Street Raleigh NC 

Cremations 

George Washington Memorial Park/Kirk 80 Stenton A venue Plymouth PA 

& Nice Funeral Home, Inc. Meeting 

Sunset Memorial Park/Kirk & Nice 333 County Line Road F eastervi lie PA 

Suburban Chapel. Inc. (c) 

Greenwood Memorial Gardens 12609 Patterson A venue Richmond VA 

Sunset Memorial Park 290 1 West Hundred Road Chester VA 

Subject to the approva l of tbe Commission, the Divestiture Businesses 

assoc iated with these fac il ities (as defined in the Decision and Order, and hereinafter 

collectively refe rred to as the "Divestiture Assets .. ) will be sold to affiliates of StoneMor 

pursuant to an Asset Sale Agreement by and amo ng affiliates of SCl and affiliates of 

toneMor. 

Backgro und 

On December 23, 20 13, SCI and Respondent Stewart Enterprises, Inc. 

('·Stewart .. ) (collectively, the ·'Respondents") executed an Agreement Containing Consent 

Orders that included the Decision and Order and Order to Hold Separate and Mainta in 

Assets (collectively. the ·'Consent Agreement' ') to settle the Commission's charges that tbe 

proposed acquisitio n by SCI of Stewart would violate Section 5 of the Federal Trade 

Commission Act, as amended. 15 U.S.C. § 45 , and Section 7 of the Clayton Act. as 

amended, I 5 U.S.C. § 18. On December 23, 201 3, the Commission accepted the Consent 

Agreement for public comment. and on December 23, 2013. SCI consummated its 

acquisition of Stewart. Stewart is now a wholly owned subsidiary of SCI. The Consent 

Agreement is presently before the Commission for fina l approva l and issuance of the orders 

contained therein. 

2 
PUBLIC VERSION 

Because this petition and its attachments contain confidential and 

competiti ve ly sensitive business information re lating to the divestiture of the Divestiture 

Assets- the disc losure of which may prejudice the Respondents and StoneMor, cause harm 

to the ongoing competiti veness of the Divestiture Assets, and impair the Respondents' 

ability to comply with their obligations under the Consent Agreement-the Respondents 

have redacted such confidential information from the public version of this petition and its 

attachments. Pursuant to Sections 2.41 (f)(4) and 4.9(c) of the Commission's Rules of 

Practice and Procedure, 16 C.F.R. § 2.4 1(f)(4) & 4.9(c) (20 12), the Respondents request 

that the confidential version of this petition and its attachments and the information 

contained herein be accorded confidentia l treatment. The confidential version of th is 

petition should be accorded such confidential treatment under 5 U .S.C. § 552 and Section 

4.l0(a)(2) of the Commission's Rules of Practice and Procedure, 16 C.F.R. § 4.l 0(a)(2) 

(20 12). The confidential version of this petition is also exempt from disclosure under 

Exemptions 4. 7(A), 7(B), and 7(C) of the Freedom of Information Act, 5 U.S.C. §§ 

552(b)(4), 552(b)(7)(A), 552(b)(7)(B), & 552(b)(7)(C), and the Hart-Scott-Rodino 

Antitrust Improvements Act of 1976, as amended, 15 U.S.C. § 18a(h). 

Respondent SCI desires to complete the proposed divestiture of the 

Divestiture Assets as soon as possible. following Commission approval thereof. SCl 

anticipates that all conditions other thru1 Commission approval and those customarily 

satisfied at closing wil l be satis·fied in the next 30 days, so that SCI and StoneMor are in a 

position to close the divestiture within 

3 
PUBLIC VERSION 

Accordingly, SCI and StoneMor respectfully request Commission approval of th is 

transaction by May 12, 2014. 

Prompt Commission approval and consummation of the transaction will 

furthe r the purposes of the Decision and Order and is in the interests of the public, 

StoneMor, and Respondents because it will allow StoneMor to move forward with its 

business plans for the competitive operation of the Divestiture Assets. SCI accordingly 

requests that the Commission promptly commence the period of public comment pursuant 

to Section 2.41(f)(2) of the Commission's Rules of Practice and Procedure, 16 C.F.R. § 

2.4 1(£)(2) (2012), limit the public comment period to the customary 30-day period, and 

grant this petition by approving the divestiture of the Divestiture Assets to StoneMor 

pursuant to the above-referenced ASA as soon as practicable after the close of the public 

comment period and no later than May 12, 20 l4. 

I. The ASA Is Substantially Final and Consistent with the Decision and Order's 

Terms 

Paragraph l l.A of the Decision and Order requires the Respondents to divest the 

Divestiture Businesses (as defined in the Decision and Order) within 180 days of the date on 

which the Order is issued.

1 Pursuant to this requirement, SCI has diligently sought buyers that 

would be acceptable to the Commission, through an extensive auction process that produced 

1 The Commission bas not yet issued the Order as final. 

4 
PUBLIC VERSION 

great interest in the properties. As noted above, affiliates of SCI will enter into an ASA with 

affi liates of StoneMor, which requires SCI to sell the Divestiture Assets to StoneMor. The ASA 

will be executed substantially in the form attached hereto as Confidential Exhibit A. 

The ASA with StoneMor complies with the requirements of Paragraph II of the 

Decision and Order: 

A. Paragraph Il.A.l requires that Respondents divest the Divestiture Assets, 

absolutely and in good faith. Pursuant to the ASA, StoneMor will acquire the Divestiture Assets. 

See ASA § 1.1. 

B. Paragraph IT.A.2 of the Decision and Order requires Respondent to grant a 

License to all Retained Intellectual Property that will permit the Acquirer to operate the relevant 

Divestiture Business in substantially the same manner as Respondents. The ASA licenses certain 

Retained Intellectual Property to StoneMor. See ASA §5.11 . StoneMor will have all the 

intellectual property it needs to operate the Divesture assets in substantially the same manner as 

Respondents. 

C. Paragraph 11.8.6 requires that Respondents divest the funeral homes and 

cemeteries in Ocala, Florida, to no more than one Acquirer. The Ocala group is defined as (i) 

Roberts Funeral Home, 606 Southwest 2nd Avenue. Ocala, Florida 3447 1; (ii) Roberts Funeral 

Home - Bruce Chapel East 2739 SE Maricamp Road, Ocala, Florida 34471; (iii) Roberts 

Funeral Home- Bruce Chapel West. 624 1 SW State Road 200. Ocala. Florida 34476; and (iv) 

Good Shepherd Memorial Gardens, 5050 SW 20tll Street, Ocala. Florida 321 I I. The ASA 

contemplates that StoneMor will acquire all of these facilities, satisfying this requirement. See 

ASA § 1. 1. 

5 
PUBLIC VERSfON 

C. Paragraph II.B. l2 requires that Respondents divest the funeral homes and 

cemeteries in Philadelphia, Pennsylvania, to no more than one Acquirer. The Philadelphia group 

is defined as (i) George Washington Memorial Park/Kirk & Nice Funera l Home, 80 Stenton 

Avenue, Plymouth Meeting, Pennsylvania 19462 and (ii) Sunset Memorial Park/Kirk & ice 

Suburban Chapel, 333 County Line Road, Feasterville, Pennsylvania 19053. The ASA 

contemplates that StoneMor will acquire both of these facilities, satisfYing th.is requirement. See 

ASA § 1.1. 

D. Paragraph II.B.I7 requires that Respondents divest the cemeteries in 

Richmond, Virginia. to no more than one Acquirer. The Richmond group is defined as (i) 

Greenwood Memorial Gardens, 12609 Patterson Avenue, Richmond, Virginia 23238 and (ii) 

Sunset Memorial Park. 2901 West Hundred Road, Chester, Virginia 2383l. The ASA 

contemplates that StoneMor will acquire both ofthese facilities, satisfying this requirement. See 

ASA § l.l. 

E. Paragraph U.C.I provides that Respondents may use the trade name 

··forest Hills" ' for the funera l homes located at I I 70 Southwest Bayshore Boulevard, Port St. 

Lucie. Florida 34983 and 6801 Southeast Federal Highway, Stuart, Florida 34997 for a period of 

up to twelve months from the Divestiture Date. The ASA complies with this paragraph. See 

ASA §5.34. 

F. Paragraph li.C.2 requires Respondents to grant an Acquirer a license to 

use the ··oavis'' trade name at the cemetery located at 1730 W. English Road, High Point, North 

Caroli na 27262 for a period of up to twe lve months from the Divestiture Date. The ASA 

complies with this paragraph. See ASA §5.33. 

6 
PUBUC VERSION 

StoneMor has acknowledged that the Divestiture Assets, together with 

StoneMor's existing resources, enable StoneMor to operate the Divestiture Businesses as 

ongoing entities and that no other assets are needed from SCI to do so. See ASA §4.4. 

* * * 

As demonstrated above and in the accompanying ASA, SCI will enter into an 

agreement relating to the divestiture of the Divestiture Assets that fully complies with the 

Commission's Decision and Order with respect to the divestiture of these assets. Accordingly, 

Respondents hereby seek Commission approval of the proposed divestitures pursuant to 

Paragraph II.A of the Decision and Order. 

ll. The Prospective Acquirer Will Be a Strong and Effective Competitor 

StoneMor has extensive experience in acquiring and operating funeral homes and 

cemeteries. has the financial wherewithal to make this acquisition. and the acquisition of the 

businesses in question by StoneMor will en ure that those businesses remain strong and effective 

competitors in Florida, North Carolina. Pennsylvania, and Virginia. 

A. Background 

StoneMor was formed as a Delaware limited partnership in April 2004 to own and 

operate the assets and businesses previously owned and operated by Cornerstone Family 

Services. lnc.. ( .. Cornerstone"). Cornerstone had been founded in 1999 by members of 

StoneMor's management team and a private equity investment finn in order to acquire a group 

of L23 cemeteries and 4 funeral homes. StoneMor is currently the second-largest owner and 

operator of cemeteries in the United States. 

toneMor's common units are registered under Section 12(b) of the Securities 

Exchange Act of 1934, as amended, and are I is ted on the New York Stock Exchange under the 

7 
PUBLlC VERSION 

symbol "STON !' StoneMor maintains an Internet website, http://www.stonemor.com. 

Information about StoneMor as we ll as copies ofStoneMor's reports tiled with the Securities and 

Exchange Commission ("SEC') on Forms 10-K. 10-Q. and 8-K are available for viewing and 

copying at such Internet website. 

As of December 31, 2013, StoneMor operated 277 cemeteries in 27 states and 

Puerto Rico, with a total of approximately 12,490 acres. StoneMor owns 259 of these cemeteries 

and manages or operates the remaining 18 under management or operating agreements with the 

nonprofit cemetery corporations that own the cemeteries. As of December 31. 2013. StoneMor 

also owned and operated 90 funeral homes in l8 states and Puerto Rico. Forty-one of these 

funeral homes are located on the grounds of the cemeteries that StoneMor owns. StoneMor sells 

funeral and cemetery products and services both at the time of death, referred to as at-need, and 

prior to the time of death. referred to as pre-need. l n 2013, StoneMor performed 45,4 70 burials 

and 12.535 fw1eral calls. and sold 30.543 interment rights (net of cancellations). 

StoneMor·s cemetery properties are located in Alabama. California. Colorado. 

Delaware, Florida. Georgia, Hawaii, IJiinois. Indiana. Iowa. Kansas. Kentucky. Maryland. 

Michigan, Mississippi, Missouri, New Jersey. North Carolina, Ohio, Oregon, Pennsylvania, 

Puerto Rico, Rhode Island. South Carolina, Tennessee, Virginia. Washington and West Virginia. 

StoneMor's funeral homes are located in Alabama. Arkansas. CaJitomia, Florida, 

Illinois, Indiana. Kansas. Maryland. Mississippi. Missouri. Ohio, Oregon. Pennsylvania, Puerto 

Rico, South Carolina. Tennessee, Virginia, Washington and West Virginia. 

StoneMor's large pottfolio of cemetery properties will enable it to offer cemetery 

products and services for many years in the markets StoneMor serves. Because of its geographic 

breadth, StoneMor has not historically been materially affected by localized economic downturns 

8 
PUBLIC VERSION 

or changes in laws regulating cemetery operations in any one state. rn addition, StoneMor 

increases capacity in its cemeteries by building mausoleum crypts and lawn crypts as the number 

of unsold lots decreases. 

StoneMor's mix of pre-need cemetery and funeral merchandise and services and 

at-need cemetery and funeral merchandise and services represents a diversified product mix that 

allows it to provide customers with a comprehensive product offering. These products and 

services provide StoneMor with a presence in the major segments of the death care industry. 

Due to its size, StoneMor is able to generate economies of scale and operating 

efficiencies. These include shared best practices in tbe area of pre-need marketing, lower 

purchasing costs for cemetery and funeral horne merchandise through volume purchasing, lower 

operating expenses through centralized administrative functions, shared maintenance equipment 

and personnel and more effective strategic and financial planning. As a result, StoneMor is a 

strong competitor in the areas StoneMor serves and will potentially improve the profitability of 

cemetery operations StoneMor acquires. 

Since going public in September 2004, as of February 7, 2014, StoneMor has 

successfully acquired, integrated and continues to operate 146 cemeteries and 83 fu neral homes 

into its operations. For example, most recently, StoneMor completed two acquisitions during the 

year ended December 31, 2013, to acquire one cemetery in Virginia and six funeral homes in 

Florida. On September 26, 20 13. StoneMor entered into a Lease and a Management Agreement 

with the Archdiocese of Philadelphia pursuant to which StoneMor will operate l3 cemeteries in 

Pennsylvania for a term of 60 years, subject to certain closing conditions and subject to early 

termination in certain circumstances. StoneMor expects to close this transaction in the first half 

of 2014. In addition, StoneMor completed six acquisitions during the year ended December 31, 

9 
PUBLIC VERSION 

20 12, to acquire five cemeteries and 17 funeral homes and six acquisitions during the year ended 

December 3 1, 20 11 , to acquire 17 cemeteries and 12 funeral homes. Finally, over the past 10 

years, StoneMor has completed six transactions with SCI totaling l 05 cemeteries and 58 funeral 

homes as follows: 

• 2005: 22 cemeteries and six funeral homes 

• 2006: 22 cemeteries and 14 funeral homes 

• 2007: 44 cemeteries and 30 funeral homes 

• 20 l 0: nine cemeteries 

• June 20 II : three cemeteries and four funeral homes 

• August 20 I I: five cemeteries and four funeral homes 

StoneMor thus has extensive experience and success at acquiring and integrating cemeteries and 

funeral homes. 

B. Financial Capability 

StoneMor has the financial capability to acquire and operate the Divestiture 

Assets. In 20 13, StoneMor had revenues in excess of $246.6 million and operating profits of 

approximately $6.4 million. 

StoneMor plans to 

C. Operations Experience 

StoneMor has sufficient operating expertise to not only ensure the continued 

competitiveness of the Divestiture Assets. but to enhance them. StoneMor has one of the most 

10 
PUBLIC VERSION 

experienced management teams in the death care industry, led by three individuals: Lawrence 

Miller, Chief Executive Officer, President and Chairman of the Board of Directors; Timothy K. 

Yost. Chief Financial Officer; and David L. Meyers, Chief Operating Officer. Collectively. 

Messrs. Miller, Yost and Meyers have over 42 years of experience in the death care industry. 

Lawrence Miller has served as Chief Executive Officer, President and Chairman 

of the Board of Directors of the general partner of StoneMor since its formation in April 2004 

and has served as the Chief Executive Officer and President of Cornerstone. since March 1999 

through April 2004. Prior to joining Cornerstone. Mr. Miller was employed by The Loewen 

Group. Inc. (later known as the Alderwoods Group, Inc.). where he served in various 

management positions, including Executive Vice President of Operations from January 1997 

until June 1998, and President of the Cemetery Division from March of 1995 until December 

1996. Prior to joining The Loewen Group. Mr. Miller served as President and Chief Executive 

Officer of Osiris Holding Corporation, a private consolidator of cemeteries and funeral homes. of 

which Mr. Miller was one-third owner. from November 1987 until March 1995. when Osiris was 

sold to The Loewen Group. Mr. Miller served as President and Chief Operating Officer of 

Morlan International, l nc., one of the tirst publicly traded cemetery and funeral home companies, 

from 1982 until 1987. when SCI acquired Morlan. 

Timothy K. Yost has served as Chief Financial Officer and Secretary of 

StoneMor's general partner since April I. 2012 and has served as Vice President of Financial 

Reporting and Investor Relations of StoneMor's general partner form November 2004 until 

March 3 1. 20 12. Prior to joining StoneMor, Mr. Yost was the Chief Financial Officer of 

SpinCycle. Inc., a national chain of coin-operated laundromats. He began with that company in 

1997. From October 1995 through May 1997, he was a controller for the Magellan 

I I 
PUBLIC VERSION 

Corporations. a real estate limited partnership syndicate specializing in the development and 

acquisition of multi-unit residential properties. From October 1991 through October 1995, Mr. 

Yost was the Head of Premium Accounting for Republic Western Insurance Company, a division 

of U-Haul l ntemational. 

David L. Meyers served as Interim Chief Operating Officer from October 20 13 

through December 20 13 and has since served as Chief Operating Officer of StoneMor" s general 

partner. Mr. Meyers held a variety of positions with increasing responsibilities at Terminix 

International, a subsidiary ofThe ServiceMaster Company. for more than 22 years. where he was 

most recently Division Vice President from July 2005 until November 20 12. In his capacity as 

Division Vice President at Terminix International, Mr. Meyers managed the operations of 

multiple branch locations and regional management teams in the southeastern part of the Unjted 

States. His responsibilities included developing the division's organizational structure, designing 

process improvemenls and leveraging technology to monitor operational results. increase 

productivity. and drive competitive strengths. 

As of December 31. 2013, StoneMor employed 834 ful l-time commjssioned 

salespeople and 132 fu ll-time sales support and telemarketing employees. StoneMor had eight 

regional sales vice presidents supporting its cemetery operations. Those vice presidents were 

supported by two Divisional Vice Presidents of Sales, who report to StoneMor·s ChiefOperating 

Ofticer. Individual salespersons are typically located at the cemeteries they serve and report 

directly to the cemetery sales manager. StoneMor has made a strong commitment to the ongoing 

education and training of its sales force in order to ensure its customers receive the highest 

quality customer service. 

12 
PUBLIC VERSION 

StoneMor anticipates offering employment to those SCI employees who wish to 

continue employment with StoneMor. 

ill. The Proposed Divestiture Agreement Will Achieve the Purposes of the Decision and 

Order and Result in No Harm to Competition 

The proposed divestiture of the Divestiture Assets. as embodied in the ASA, will 

achieve the purposes of the Decision and Order. StoneMor is an experienced operator of funeral 

homes and cemeteries, with a proven track record of successfully operating and enhancing the 

funeral homes and cemeteries that it has acquired in the past. StoneMor enjoys a strong financial 

position that will enable it to complete this acquisition, continue the operation of the Divestiture 

Assets and enhance their competitiveness for funeral and cemetery services. Combining the 

Divestiture Assets with StoneMor"s experience and financial wherewithal will ensure that the 

objectives of the Commission's Decision and Order wiU be realized. 

The acquisition by StoneMor of the Divestiture Assets will not raise any 

competition issues. StoneMor currently owns the facilities listed and enclosed herein as Exhibit 

B. StoneMor currently lea es the facilities listed and enclosed herein as Exhibit C. Specifically. 

with regard to the Divestiture Assets located in the Philadelphia area, StoneMor's transaction 

with the Archdiocese of Philadelphia and StoneMor's contemporaneous acquisition of the 

cemetedes StoneMor proposes to acquire from SCI poses no threat to competition. The 

cemeteries StoneMor would acquire from SCl do not compete significantly for Catholic burials. 

As described above. in 20 13. StoneMor entered into a Lease and a Management Agreement with 

the Archdiocese of Philadelphia pursuant to which StoneMor will operate 13 cemeteries in 

Pennsylvania for a term of 60 years, subject to certain closing conditions and subject to early 

termination in certain circumstances. StoneMor will continue to operate these 13 Archdiocesan 

cemeteries in a manner consistent with the standards. customs and practices of the Roman 

13 
PUBLIC VERSION 

Catholic Church, including by serving the Catholic market at those properties almost exclusively 

and competing for Catholic ia s.~ Moreover, StoneMor's acq uisition of Floral Garden 

Memorial Park in High Point, North Carolina, does not create any competitive issues. 

StoneMor's existing cemetery property in High Point, Carolina Biblical Gardens of Guilford, 

serves predominantly minority (African American) clientele; whereas, Floral Garden Memorial 

Park serves a more genera l population. 

In sum, the proposed divestiture will remedy any alleged anticompetitive effects 

that could result from the Acquisition. The ASA will achieve the Commission·s stated purposes 

of ensuring the continued use of the Divestiture Assets in the same business in which they were 

engaged at the time of the announcement of the Acquisition and remedying the lessening of 

competition as aJieged in the Conm1ission's Complaint. 

Conc lusion 

For the foregoing reasons. the Respondents respectfully request that the 

Commission approve the proposed divestiture of the Divestiture Assets to StoneMor. as 

embodied in the ASA, as soon as practicable after expiration of the public comment period 

and no later than May 12, 201 4. 

2 Under the terms of the Lease and Management Agreement, the Archdiocese will retain ownership of the 

cemeteries. Moreover, the Orphans' Comt Division of the Philadelphia Court of Common Pleas recently opined 

that the Lease and Management Agreement would not "constitute a diversion of property from the purposes, uses 

and trusts to which they have been lawfully dedicated," i.e. use as a Catholic cemetery. A copy of this Opinion is 

included as Exhibit D. 

14 
Respectfully submitted, 

Amanda L. Wait 

Hunton & Williams LLP 

2200 Pennsylvania Ave, NW 

Washington, D.C. 20037 

(202) 955- I 502 

Counsel for Respondents 

Dated: March 21 , 20 I 4 

15 

PUBLIC VERSION 
PUBLIC VERSfON 

CER I'IFICATlON OF SERVICE CORPORATION INTERNATIONAL 

The facts and information related in the foregoing Petition, insofar as they pertain to Service 

Corporation International, its subsidiaries, and its assets. are. to the best of my knowledge, 

true. correct, and complete. 

Pursuant to 28 U.S.C. § 1746, I certifY unc.kr penally of perjury under the laws of the United 

5ta(m tiC at the foregoing is true ond correct. 

John Faul 

usiness Development 

oration International 

16 
PUBLIC VERSION 

CERTTFICATJON OF STONEMOR 

The facts and infonnation related in the foregoing Petition, insofar as they pertain to 

StoneMor, their subsidiaries, and their assets, are, to the best of my knowledge, true, 

correct, and complete. 

Pursuant to 28 U.S.C. § 1746, I certify under penalty of perjury under the laws of the United 

States of America that the foregoing is true and correct. 

StoneMor Partners L.P. 

by StoneMor GP LLC, 

its general partner 

17 
Confidential 

Exhibit A 

PUBLIC VERSION
Exhibit B 

PUBLIC VERSION
EXHIBIT B

STONEMOR SCHEDULE OF OWNED CEMETERY 

AND FUNERAL HOME REAL PROPERTY as of 2.28.2014

Property Name Address/County Property Owner

ALABAMA

Valhalla Cemetery and Funeral 

Home

5317 Bessemer Highway, 

Jefferson County, Birmingham, 

Alabama 35228 

The Valhalla Cemetery 

Company LLC

Crestwood Memorial 

Cemetery and Funeral Home

2209 East Broad Street, 

Gadsden, Etowah County, 

Alabama 35903

StoneMor Alabama LLC

Forestlawn Gardens

802 Golden Springs Rd., 

Anniston, Calhoun County, 

Alabama 36207

StoneMor Alabama LLC

Lakeview Memory Gardens

3800 North Highway 431, 

Phenix City, Russell County, 

Alabama 36867

StoneMor Alabama LLC

Ridout’s Forest Crest 

Cemetery

5730 Highway 78 East, 

Birmingham, Jefferson County, 

Alabama 35210

StoneMor Alabama LLC

Ridout’s Forest Hill Cemetery

431 North 60th Street, 

Birmingham, Jefferson County, 

Alabama 35212

StoneMor Alabama LLC

Walker Memory Gardens 692 Highway 5 North, Jasper, 

Walker County, Alabama 35503 StoneMor Alabama LLC

Elkins East Chapel 

7435 Highway 72, Killen, 

Lauderdale County, Alabama 

35645

StoneMor Alabama Subsidiary, 

Inc.

Huntsville Memory Gardens 

6810 University Drive, 

Highway 72W, Huntsville, 

Madison County,Alabama 35806

StoneMor Alabama LLC

Tricities Memorial Gardens

2601 Florence Boulevard, 

Florence, Lauderdale County, 

Alabama 35630

StoneMor Alabama LLC

CALIFORNIA

ABC Wallace Funeral Services

445 North American Street,

Stockton, San Joaquin County, 

California 95202

StoneMor California Subsidiary, 

Inc.

La Verne Cemetery

3201 North “B” Street, 

La Verne, Los Angeles County,

California 91750

StoneMor California, Inc. 

PUBLIC VERSION
Property Name Address/County Property Owner

Lodi Memorial Park & 

Cemetery & Crematory

5750 East Pine Street, 

Lodi, San Joaquin County, 

California 95240

StoneMor California, Inc. 

Melrose Abbey Memorial Park 

and Mortuary & Crematory

2303 South Manchester Avenue, 

Anaheim, Orange County, 

California 92802

StoneMor California, Inc. 

Oakmont Memorial Park and 

Mortuary & Crematory

2099 Reliez Valley Road, 

Lafayette, Contra Costa County, 

California 94549

StoneMor California, Inc. 

Olivet Memorial Park & 

Crematory

1601 Hillside Boulevard, 

Colma, San Mateo County, 

California 94014

StoneMor California, Inc. 

Sacramento Memorial Lawn, 

Funeral Home & Crematory

6100 Stockton Boulevard, 

Sacramento, Sacramento 

County, California 95824

StoneMor California, Inc. 

Sierra View Memorial Park, 

Mortuary and Crematory 

4900 Olive Avenue, 

Olivehurst, Yuba County, 

California 95961

Sierra View Memorial Park 

StoneMor California, Inc. 

Whitehurst-Grim Funeral 

Service

429 Bassett Street, 

King City, Monterey County, 

California 93930

StoneMor California Subsidiary, 

Inc.

COLORADO

Grand Junction Memorial 

Gardens

2970 North Avenue, Grand 

Junction, Mesa County, 

Colorado 81504

StoneMor Colorado LLC 

Olinger’s Evergreen Cemetery

200 East 168th Avenue, 

Broomfield, Broomfield County, 

Colorado 80020

StoneMor Colorado LLC 

DELAWARE

Henlopen Cemetery RD 1 226A, Milton, Sussex 

County, Delaware 19968 Henlopen Memorial Park LLC

FLORIDA

Daytona Memorial Park 

Daytona Memorial Park North

Atlantis Cremation

Volusia Crematory

Lohman Pet Cemetery and 

Crematory

1425, 1432 Bellevue Avenue 

Daytona Beach 

Volusia County, Florida 32114 

StoneMor Florida LLC 

5 residential lots adjacent to 

Daytona Memorial Park

4 lots on Owasso Street and 1 lot 

on Bellevue Avenue 

Daytona Beach 

Volusia County, Florida 32114

StoneMor Florida LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Edgewater – New Smyrna 

Cemetery

700 S. Ridgewood Avenue

Edgewater, Volusia County 

Florida 32132

StoneMor Florida LLC 

Deland Memorial Gardens 

600 East Beresford Avenue

Deland, Volusia County 

Florida 32725

StoneMor Florida LLC 

Lohman Funeral Home 

Daytona

1423 Bellevue Avenue 

Daytona Beach 

Volusia County, Florida 32114

StoneMor Florida Subsidiary 

LLC

Baggett and Summers Funeral 

Home

736 South Beach Street

Daytona Beach, Volusia County, 

FL 32114

StoneMor Florida Subsidiary 

LLC

Lohman Funeral Home 

Ormond 

733 West Granada Boulevard

Ormond Beach, Volusia County 

Florida 32174

StoneMor Florida Subsidiary 

LLC

Lohman Funeral Home Palm 

Coast

220 Palm Coast Parkway SW

Palm Coast, Flagler County 

Florida 32137

StoneMor Florida Subsidiary 

LLC

Lohman Funeral Home Port 

Orange

1201 Dunlawton Avenue

Port Orange, Volusia County 

Florida 32127

StoneMor Florida Subsidiary 

LLC

Lohman Funeral Home Deland 

935 East New York Avenue

Deland, Volusia County 

Florida 32724

StoneMor Florida Subsidiary 

LLC

Lohman Funeral Home 

Deltona 

1681 Providence Boulevard

Deltona, Volusia County 

Florida 32725

StoneMor Florida Subsidiary 

LLC

Allen J. Harden Funeral Home 

1800 North Donnelly Street, 

Mount Dora, Lake County, 

Florida 32757

StoneMor Florida Subsidiary 

LLC

Cox-Gifford Seawinds Funeral 

Home & Crematory

1950 20th Street, Vero Beach, 

Indian River County, Florida 

32960 

StoneMor Florida Subsidiary 

LLC

Davis-Seawinds Funeral Home 

& Crematory

560 Montreal Avenue, 

Melbourne, Brevard County, 

Florida 32935 

StoneMor Florida Subsidiary 

LLC

Buxton-Seawinds Funeral 

Home & Crematory

3833 SE 18th Terrace, 

Okeechobee, Okeechobee 

County, Florida 34974

StoneMor Florida Subsidiary 

LLC

Palm Beach National Chapel

10055 Heritage Farms Road, 

Lake Worth, Palm Beach 

County, Florida 33449

StoneMor Florida Subsidiary 

LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Seawinds Funeral Home 

Seawinds Crematory

735 South Fleming Street, 

Sebastian, Indian River County, 

Florida 32958

StoneMor Florida Subsidiary 

LLC

Young-Seawinds Funeral 

Home & Crematory

Eagle Monument & Cemetery 

Services

805 Barrel Avenue, Fort Pierce, 

St. Lucie County, Florida 34982 

StoneMor Florida Subsidiary 

LLC

Fountains Memorial Park 

5635 W. Green Acres Street, 

Homosassa, Citrus County, 

Florida 34446

StoneMor Florida LLC 

GEORGIA

Lakewood Memory Gardens 

South 

325 Greens Lake Road, 

Rossville, Catoosa County, 

Georgia 30741

Lakewood Memory Gardens 

South LLC

Floral Memory Gardens

120 Old Pretoria Road, Albany, 

Dougherty County, Georgia 

31707

StoneMor Georgia LLC 

Floyd Memory Gardens U.S. Highway 411 East, Rome, 

Floyd County, Georgia 30165 StoneMor Georgia LLC 

Oaknoll Memorial Gardens 2549 Shorter Avenue, Rome, 

Floyd County, Georgia 30165 StoneMor Georgia LLC

Restlawn Memory Gardens 

2098 Mooty Bridge Road, 

LaGrange, Troup County, 

Georgia 30240

StoneMor Georgia LLC 

Sunset Hill Memorial Gardens Church Street, Rome, Floyd 

County, Georgia 30165 StoneMor Georgia LLC 

Carroll Memory Gardens 

914 Stripling Chapel Road, 

Carrollton, Carroll County, 

Georgia 30116

StoneMor Georgia LLC 

ILLINOIS

Mount Vernon Memorial 

Estates

11875 Archer Avenue, Lemont, 

Cook County, Illinois 60439 StoneMor Illinois LLC

Floral Lawn Cemetery

835 Dearborn Avenue, South 

Beloit, Winnebago County, 

Illinois 61080

StoneMor Illinois LLC

McHenry County Memorial 

Park

11301 Lake Avenue, 

Woodstock, McHenry County, 

Illinois 60098

StoneMor Illinois LLC

Willow Lawn Memorial Park 

& Crematory/Aarrowood Pet 

Cemetery & Crematorium

24090 West Highway 45, 

Vernon Hills, Lake County, 

Illinois 60061

StoneMor Illinois LLC

Windridge Funeral Home 

104 High Road, 

Cary, McHenry County, 

Illinois 60013

StoneMor Illinois Subsidiary 

LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Windridge Memorial Park & 

Nature Sanctuary

7014 South Rawson Bridge 

Road, Cary, McHenry County, 

Illinois 60013

StoneMor Illinois LLC

Woodlawn Funeral Home 

3201 West Jefferson Street

Joliet, Will County, Illinois 

60431

StoneMor Illinois Subsidiary 

LLC

Woodlawn Memorial Park 

23060 West Jefferson Street,

Joliet, Will County, Illinois 

60431

StoneMor Illinois LLC

Woodlawn Memorial Park II 

23060 West Jefferson Street,

Joliet, Will County, Illinois 

60431

StoneMor Illinois LLC

Bronswood Cemetery 

3805 Madison Street, Oak 

Brook, DuPage County, Illinois 

60523

Bronswood Cemetery, Inc.

IOWA

Memorial Park Cemetery

6605 Morningside Avenue, 

Sioux City, Woodbury County, 

Iowa 51106

StoneMor Iowa LLC

INDIANA

Calvary Cemetery and 

Crematory

2701 Willowdale Road, Portage, 

Porter County, Indiana 46368 StoneMor Indiana LLC

Highland Cemetery

2257 Portage Avenue, South 

Bend, St. Joseph County,

Indiana 46616

StoneMor Indiana LLC

Park Lawn Cemetery & 

Mausoleum 

1526 South Green River Road,

Evansville, Vanderburgh 

County, Indiana 47715

StoneMor Indiana LLC

Riverview Cemetery &

Crematory

2300 Portage Avenue, South 

Bend, St. Joseph County, 

Indiana 46616

StoneMor Indiana LLC

St. Joseph Valley Memorial 

Park

375 West Cleveland Road,

Granger, St. Joseph County, 

Indiana 46530

StoneMor Indiana LLC

Valhalla Memory Gardens & 

Crematorium 

310 North Johnson Avenue,

Bloomington, Monroe County, 

Indiana 47404

StoneMor Indiana LLC

Chapel Hill Funeral Home

10776 McKinley Highway, 

Osceola, St. Joseph County, 

Indiana 46561

Chapel Hill Funeral Home, Inc 

Chapel Hill Memorial Gardens

10776 McKinley Highway, 

Osceola, St. Joseph County 

Indiana 46561

StoneMor Indiana LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Covington Memorial Funeral 

Home

8408 Covington Road, 

Fort Wayne, Allen County, 

Indiana 46804 

Covington Memorial Funeral 

Home, Inc.

Covington Memorial Gardens 

8408 Covington Road, 

Fort Wayne, Allen County, 

Indiana 46804

Covington Memorial Gardens, 

Inc.

Forest Lawn Funeral Home

1977 State Road 135, 

Greenwood, Johnson County, 

Indiana 46143

StoneMor Indiana Subsidiary 

LLC

Forest Lawn Memory Gardens 

1977 S. State Road 135, 

Greenwood, Johnson County, 

Indiana 46143

Forest Lawn Memory Gardens, 

Inc.

Lindsay Meyer Tract

1977 S. State Road 135, 

Greenwood, Johnson County, 

Indiana 46143

StoneMor Indiana LLC

Gardens of Memory

10703 N State Road 3, 

Muncie, Delaware County, 

Indiana 47303

StoneMor Indiana LLC

Muncie Tract

10703 N. State Road 3, 

Delaware County, Muncie, 

Indiana 47303

StoneMor Indiana LLC

Garden View Funeral Home

10501 N State Road 3, 

Muncie, Delaware County, 

Indiana 47303

StoneMor Indiana Subsidiary 

LLC

Gill Funeral Home

308 East Walnut Street, 

Washington, Daviess County, 

Indiana 47501

StoneMor Indiana Subsidiary 

LLC

Lincoln Memory Gardens

6851 South Indianapolis Road, 

Whitestown, Boone County, 

Indiana 46075

StoneMor Indiana LLC

KANSAS

Old Mission Wichita Park 

Cemetery/Crematory and Old 

Mission Mortuary

3424 East 21st Street, Wichita, 

Sedgwick County, Kansas 67208 StoneMor Kansas LLC 

White Chapel Memorial 

Gardens

1806 North Oliver, Wichita, 

Sedgwick County, Kansas 67208 StoneMor Kansas LLC 

Heritage Funeral Home and 

Cremation Services

528 North Main Street, 

Hutchinson, Reno County 

Kansas 67501

StoneMor Kansas Subsidiary 

LLC

Fairlawn Burial Park

2401 Carey Boulevard, 

Hutchinson, Reno County, 

Kansas 67501

StoneMor Kansas LLC

KENTUCKY

PUBLIC VERSION
Property Name Address/County Property Owner

Highland Memory Garden 

279 Landis Lane, Mount 

Washington, Bullitt County, 

Kentucky 40047

StoneMor Kentucky LLC 

Forest Lawn Memorial Park 3227 Dixie Highway, Erlanger, 

Kenton County, Kentucky 41018 StoneMor Kentucky LLC 

MARYLAND

Cedar Hill Cemetery, Cedar 

Hill Funeral Home 

4111 Pennsylvania Avenue, 

Suitland, Prince Georges 

County, Maryland 20746

Osiris Holding of Maryland LLC 

Lincoln Memorial Cemetery

4001 Suitland Road, Suitland, 

Prince Georges County, 

Maryland 20746

Osiris Holding of Maryland LLC 

Glen Haven Memorial Park

7215 Ritchie Highway, Glen 

Burnie, Anne Arundel County, 

Maryland 21061

Glen Haven Memorial Park LLC

Lorraine Park Cemetery

5608 Dogwood Road, Baltimore, 

Baltimore County, Maryland 

21207

Lorraine Park Cemetery LLC

Washington National 

Cemetery

4101 Suitland Road, Suitland, 

Prince Georges County, 

Maryland 20746

WNCI LLC

Columbia Memorial Park

12005 Clarksville Pike, Route 

108, Clarksville, Howard 

County, Maryland 21029

Columbia Memorial Park LLC

Hillcrest Burial Park

10901 Mason Road NE, 

Cumberland, Allegheny County, 

Maryland 21502

Modern Park Development LLC 

Springhill Memory Gardens 

US Highway 50, Marker 106, 

Hebron, Wicomico County, 

Maryland 21830

Springhill Memory Gardens 

LLC

Sunset Memorial Park

13800 North East Bedford Road, 

Cumberland, Allegheny County, 

Maryland 21502

Sunset Memorial Park LLC

Wicomico Memorial Park

721 Snow Hill Road, Salisbury, 

Wicomico County, Maryland 

21801

Wicomico Memorial Parks LLC

MICHIGAN

Floral Gardens Cemetery

2215 West Cass Avenue Road, 

Bay City, Bay County, Michigan 

48708

StoneMor Michigan LLC 

Floral Lawn Memorial 

Gardens

1490 East Michigan Avenue, 

Battle Creek, Calhoun County, 

Michigan 49014

StoneMor Michigan LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Roseland Memorial Gardens

3744 Brooklyn Road, Jackson, 

Jackson County, Michigan 

49203

StoneMor Michigan LLC 

Chapel Hill Memorial Gardens

4444 West Grand River, 

Lansing, Ingham County, 

Michigan 48906

StoneMor Michigan LLC 

Christian Memorial Gardens 

East

255 West Sheridan Line Road,

Peck, Sanilac County, 

Michigan 48466

StoneMor Michigan LLC 

Christian Memorial Gardens 

West 

521 East Hamlin Road, 

Rochester Hills, Oakland 

County, Michigan 48307

StoneMor Michigan LLC 

Deepdale Memorial Gardens

4110 Lansing Road,

Lansing, Ingham County, 

Michigan 48917

StoneMor Michigan LLC 

East Lawn Memory Gardens

2400 Bennett Road, 

Okemos, Ingham County, 

Michigan 48864

StoneMor Michigan LLC 

Flint Memorial Park

G-9506 North Dort Highway, 

Mount Morris, Genesee County, 

Michigan 48458

StoneMor Michigan LLC 

Mount Ever Rest Memorial 

Park North

1617 North Drake Road, 

Kalamazoo, Kalamazoo County, 

Michigan 49008

StoneMor Michigan LLC 

Mount Ever Rest Memorial 

Park South 

3941 South Westnedge Avenue, 

Kalamazoo, Kalamazoo County, 

Michigan 49008

StoneMor Michigan LLC

Sunrise Memorial Gardens

2188 Remembrance Drive, 

Muskegon, Muskegon County, 

Michigan 49442

StoneMor Michigan LLC 

Christian Memorial 

Warehouse 

350 South Mill Street, 

Plymouth, Wayne County, 

Michigan 48170

Plymouth Warehouse Facilities 

LLC

Chapel Hill Memorial Gardens

2899 Patterson Avenue, 

Grand Rapids, Kent County, 

Michigan 49512

Chapel Hill Associates, Inc.

Office Building

4108 Old Lansing Road,

Lansing, Eaton County, 

Michigan 48917

StoneMor Michigan Subsidiary 

LLC

MISSISSIPPI

Lee Memorial Park 5257 Raymond Avenue, Verona, 

Lee County, Mississippi 38879 StoneMor Mississippi LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Lee Memorial Funeral Home 5257 Raymond Avenue, Verona, 

Lee County, Mississippi 38879 StoneMor Mississippi LLC

East Chickasaw Memorial 

Gardens

Old Highway 145 South, 

Okolona, Chickasaw County, 

Mississippi 38860 

StoneMor Mississippi LLC

MISSOURI

Forest Hill Calvary Cemetery 

and Funeral Chapel 

6901 Troost Avenue, Kansas 

City, Jackson County, Missouri 

64131

StoneMor Missouri LLC 

Ewing-Schutte-Semler Funeral 

Home

701 South Osage, Sedalia, Pettis 

County, Missouri 65301

StoneMor Missouri Subsidiary 

LLC

Highland Sacred Gardens 3600 East 28th Street, Sedalia, 

Pettis County, Missouri 65301 StoneMor Missouri LLC 

Memorial Park Sedalia 3306 Greenridge Road, Sedalia, 

Pettis County, Missouri 65301 StoneMor Missouri LLC 

Eastlawn Cemetery

Eastlawn Funeral Home

2244 E. Pythian, Springfield, 

Greene County, Missouri 65802 StoneMor Missouri LLC 

White Chapel Memorial 

Gardens 

Klingner-Cope Family Funeral 

Home at White Chapel

5234 W. State Highway EE, 

Springfield, Greene County, 

Missouri 65802 

StoneMor Missouri LLC 

Rivermonte Memorial Gardens 

Klingner-Cope Family Funeral 

Home at Rivermonte

4500 S. Lone Pine Road, 

Springfield, Greene County, 

Missouri 65804 

StoneMor Missouri LLC 

Klingner-Cope Family Funeral 

Home at Midtown

1635 N. Benton , 

Springfield, Greene County, 

Missouri 65803

StoneMor Missouri Subsidiary 

LLC

NEW JERSEY

Beth Israel Cemetery

U.S. Highway 1 South, 

Woodbridge, Middlesex County, 

New Jersey 07095

Beth Israel Cemetery 

Association of Woodbridge New 

Jersey

Bethel Memorial Park

1620 Cove Road, Pennsauken, 

Camden County, New Jersey 

08110

Bethel Cemetery Association 

Arlington Park Cemetery

1620 Cove Road, Pennsauken, 

Camden County, New Jersey 

08110

Arlington Development 

Company 

Clover Leaf Memorial Park

U.S. Highway 1 and U.S. 

Highway 35, Woodbridge, 

Middlesex County, New Jersey 

07095

Clover Leaf Park Cemetery 

Association 

PUBLIC VERSION
Property Name Address/County Property Owner

Locustwood Cemetery 

1550 Marlton Pike (Route 70) 

West, Cherry Hill, Camden 

County, New Jersey 08002

Locustwood Cemetery 

Association 

Mt. Lebanon Cemetery Gill Lane, Iselin, Middlesex 

County, New Jersey 08830

Clover Leaf Park Cemetery 

Association

NORTH CAROLINA

Randolph Memorial Park

4538 US Highway 220 Business 

North, Asheboro, Randolph 

County, North Carolina 27203

StoneMor North Carolina LLC 

Alamance Memorial Park

4039 South Church Street, 

Burlington, Alamance County, 

North Carolina, 27215

StoneMor North Carolina LLC 

West Lawn Memorial Park

1350 South Main Street, China 

Grove, Rowan County, North 

Carolina 28023

StoneMor North Carolina LLC 

Wayne Memorial Park 

2925 U.S. Highway 117 North 

and 1193 Old Grantham Road, 

Goldsboro, Wayne County, 

North Carolina 27530

StoneMor North Carolina LLC 

Lakeview Memorial Park

3600 U.S. Highway 29 North, 

Greensboro, Guilford County, 

North Carolina 27405 

StoneMor North Carolina LLC 

Skyline Memory Gardens

432 Old Buck Shoals Road, 

Mount Airy, Surry County, 

North Carolina 27030

StoneMor North Carolina LLC 

Oakhill Memorial Park

2603 Tower Hill Road, Kinston, 

Lenoir County, North Carolina 

28501

StoneMor North Carolina LLC 

Pinelawn Memorial Park

4488 Highway 70 West, 

Kinston, Lenoir County, North 

Carolina 28504

StoneMor North Carolina LLC 

Oaklawn Memorial Gardens

3250 High Point Road, WinstonSalem, Forsyth County, North 

Carolina 27107

StoneMor North Carolina LLC 

Rowan Memorial Park

4125 U.S. Highway 601 North, 

Salisbury, Rowan County, North 

Carolina 28147

StoneMor North Carolina LLC 

Carolina Biblical Gardens of 

Guilford

5710 Riverdale Road,

Jamestown, Guilford County, 

North Carolina 27282

StoneMor North Carolina LLC 

Martin Memorial Gardens

U.S. Highway 64 West,

Everetts, Martin County, North 

Carolina 27892

StoneMor North Carolina LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

York Memorial Park

5150 York Road, Charlotte, 

Mecklenburg County, North 

Carolina 28217

StoneMor North Carolina LLC 

Chatham Memorial Park 

13260 US Highway 64 West, 

Siler City, Chatham County, 

North Carolina 27344

StoneMor North Carolina LLC 

Crestview Memorial Park

6850 University Parkway, 

Rural Hall, Forsyth County, 

North Carolina 27045

StoneMor North Carolina LLC 

Woodlawn Memorial Park 

2107 Liberty Street, 

Durham, Durham County, 

North Carolina 27703

StoneMor North Carolina LLC 

OHIO

Crown Hill Cemetery 8730 Darrow Road, Twinsburg, 

Summit County, Ohio 44087

Crown Hill Cemetery 

Association (and Crown Hill 

Mausoleum Company)

Butler County Memorial Park 

4570 Trenton-Oxford Road, 

Hamilton, Butler County, Ohio 

45011

StoneMor Ohio LLC 

Crown Hill Memorial Park and 

Mausoleum

11825 Pippin Road, Cincinnati, 

Hamilton County, Ohio 45231 Ohio Cemetery Holdings, Inc. 

Forest Hills Memorial Gardens

11890 North Dixie Drive, Tipp 

City, Montgomery County, Ohio 

45371

Ohio Cemetery Holdings, Inc. 

Highland Memorial Park

264-12th Street, Beloit, 

Columbiana County, Ohio 

44609

Highland Memorial Park, Inc.

Hillside Memorial Park 1025 Canton Road, Akron, 

Summit County, Ohio 44312

Hillside Memorial Park 

Association, Inc.

Northlawn Memorial Gardens 

& Crematory

4724 State Road, Peninsula, 

Summit County, Ohio 44264

Northlawn Memorial Gardens 

Cemetery Management Services 

of Ohio, L.L.C.

Resthaven Memory Gardens 3700 Center Road, Avon, Lorain 

County, Ohio 44011 

Ohio Cemetery Holdings, Inc. 

Cemetery Management Services 

of Ohio, L.L.C.

Blessing Funeral Home 

(branch)

11900 North Dixie Drive, Tipp 

City, Montgomery County, Ohio 

45371

Cornerstone Funeral and 

Cremation Services LLC

West Memory Gardens

6722 Hemple Road, Moraine, 

Montgomery County, Ohio 

45418

Ohio Cemetery Holdings, Inc.

Heritage Hills Memory 

Gardens

7370 State Road 48, 

Springboro, Warren County, 

Ohio 45066

Ohio Cemetery Holdings, Inc.

PUBLIC VERSION
Property Name Address/County Property Owner

Royal Oak Memorial Gardens

7217 National Road, 

Brookville, Montgomery 

County, Ohio 45309

Ohio Cemetery Holdings, Inc.

Kingwood Memorial Park 

8230 Columbus Pike, U.S. Route 

23, Lewis Center, Delaware 

County, Ohio 43035

Kingwood Memorial Park 

Association

Residential property adjoining 

Rest Lawn Memorial Park

10375 Plainfield Road, 

Cincinnati, Hamilton County, 

Ohio 45241-3228

StoneMor Ohio LLC 

Green Lawn Cemetery

1000 Greenlawn Avenue, 

Columbus, Franklin County, 

Ohio 43223 

Green Lawn Cemetery – nonprofit not affiliated with 

StoneMor; operating services 

provided by StoneMor 

Rest Haven Memorial Park

10209 Plainfield Road, 

Cincinnati, Hamilton County, 

OH 45241 

Rest Haven Memorial Park 

Association, Inc. – non-profit, 

not affiliated with StoneMor; 

operating services provided by 

StoneMor 

OREGON

Hillcrest Memorial 

Park/Crematory and Hillcrest 

Mortuary

2201 North Phoenix Rd., 

Medford, Jackson County, 

Oregon 97504

StoneMor Oregon LLC 

Memory Gardens Memorial 

Park and Memory Gardens 

Mortuary

1395 Arnold Lane, Medford, 

Jackson County, Oregon 97501 StoneMor Oregon LLC 

Roseburg Memorial Gardens 

1056 Northwest Hicks Rd., 

Roseburg, Douglas County, 

Oregon 97470

StoneMor Oregon LLC 

Gable Funeral Chapel & 

Cremation Services 

Montavilla Crematory

225 NE 80th Avenue, Portland, 

Multnomah County, Oregon 

97213 

StoneMor Oregon Subsidiary 

LLC

Keizer Funeral Chapel & 

Cremation Services

Farnstrom Cremation Center

4365 River Road North, Keizer, 

Marion County, Oregon 97303 

StoneMor Oregon Subsidiary 

LLC

Farnstrom Mortuary

410 Monmouth Street, 

Independence, Polk County, 

Oregon 97351 

StoneMor Oregon Subsidiary 

LLC

Valley View Cemetery

683 Valley View Road, 

Sutherlin, Douglas County, 

Oregon 97479

StoneMor Oregon LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Restlawn Memorial Gardens & 

Mausoleum and Restlawn 

Funeral Home

201 Oak Grove Road NW, 

Salem, Polk County, Oregon 

97304

StoneMor Oregon LLC 

Wilson’s Chapel of the Roses 

and Roseburg Crematory 

965 West Harvard Boulevard, 

Roseburg, Douglas County, 

Oregon 97470

StoneMor Oregon Subsidiary 

LLC

Fir Lawn Memorial Park; 

Donelson Funeral Chapel & 

Cremation Services

1070 West Main, Hillsboro, 

Washington County, Oregon 

97123

StoneMor Oregon LLC 

Forest Lawn Cemetery

400 SW Walters Road, Gresham, 

Multnomah County, Oregon 

97080

StoneMor Oregon LLC 

Peake Funeral Chapel & 

Cremation Services

1925 SE Scott Street, 

Milwaukie, Clackamas County, 

Oregon 97222

StoneMor Oregon Subsidiary 

LLC

PENNSYLVANIA

Allegheny County Memorial 

Park

1600 Duncan Avenue, Allison 

Park, Allegheny County, 

Pennsylvania 15101

StoneMor Pennsylvania LLC 

Bethlehem Memorial Park

1851 Linden Street, Bethlehem, 

Northampton County, 

Pennsylvania 18017

StoneMor Pennsylvania LLC 

Blair Memorial Park RD #7, Altoona, Blair County, 

Pennsylvania 16601 StoneMor Pennsylvania LLC 

Blue Ridge Memorial Gardens 

6701 Jonestown Road, 

Harrisburg, Dauphin County, 

Pennsylvania 17112

StoneMor Pennsylvania LLC 

Castle View Memorial Park

3010 Wilmington Road, New 

Castle, Lawrence County, 

Pennsylvania 16105

StoneMor Pennsylvania LLC 

Centre County Memorial Park

1032 Benner Pike, State College, 

Centre County, Pennsylvania 

16801

StoneMor Pennsylvania LLC 

Chartiers Cemetery

801 Noblestown Road, Carnegie, 

Allegheny County, Pennsylvania 

15106

StoneMor Pennsylvania LLC 

Coraopolis Cemetery

Main & Woodlawn Road, 

Coraopolis, Allegheny County, 

Pennsylvania 15108

StoneMor Holding of 

Pennsylvania LLC

Crestview Memorial Park

749 North Broad Street, 

Extension, Grove City, Mercer 

County, Pennsylvania 16127

StoneMor Pennsylvania LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Cumberland Valley Memorial 

Gardens

1921 Ritner Highway, Carlisle, 

Cumberland County, 

Pennsylvania 17013

Osiris Holding of Pennsylvania 

LLC

Eloise B. Kyper Funeral, now 

Home Mark D. Heintzelman 

Funeral Service (branch office)

1034 Benner Pike, State College, 

Centre County, Pennsylvania 

16801

Eloise B. Kyper Funeral Home, 

Inc.; CMS West Subsidiary LLC 

provides services to the 

profession corporation, Mark D. 

Heintzelman Funeral And 

Cremation Services, P.C. (not 

affiliated with StoneMor), which 

owns/operates the branch office

Mark D. Heintzelman Funeral 

Service (main office)

226 S. Pennsylvania Avenue, 

Centre Hall, Centre County, 

Pennsylvania 16828 

Mark D. Heintzelman – not 

affiliated with StoneMor; CMS 

West Subsidiary LLC provides 

services to the owner’s 

profession corporation, Mark D. 

Heintzelman Funeral And 

Cremation Services, P.C.(not 

affiliated with StoneMor), which 

owns/operates the main office

Erie County Memorial 

Gardens

7880 Edinboro Road, Erie, Erie 

County, Pennsylvania 16509 StoneMor Pennsylvania LLC 

Grand View Memorial Park

500 N. Weber Street, Annville, 

Lebanon County, Pennsylvania 

17003

StoneMor Pennsylvania LLC 

Greene County Memorial Park RD #1, Waynesburg, Greene 

County, Pennsylvania 15370 StoneMor Pennsylvania LLC 

Greenlawn Burial Estates

(for additional acreage 

see Semper Concrete Products)

731 West Old Route 422, Butler, 

Butler County, Pennsylvania 

16001

StoneMor Pennsylvania LLC 

Green Lawn Memorial Park

Junction of Routes 15 and 54, 

Montgomery, Lycoming County, 

Pennsylvania 17752

StoneMor Pennsylvania LLC 

Greenwood Cemetery

719 Highland Avenue, 

Lancaster, Lancaster County, 

Pennsylvania 17603

Osiris Holding of Pennsylvania 

LLC

Juniata Memorial Park

9010 US Highway 577 South, 

Lewistown, Mifflin County, 

Pennsylvania 17044

Juniata Memorial Park LLC

Lakewood Memorial Park

RD #2, P.O. Box 2948, 

Cheswick, Allegheny County, 

Pennsylvania 15024

StoneMor Pennsylvania LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Laurelwood Cemetery

901 Bryant Street, Stroudsburg, 

Monroe County, Pennsylvania 

18360

StoneMor Holding of 

Pennsylvania LLC

Lawn Haven Burial Estates

RD #1, Box 38, Worthington, 

Armstrong County, 

Pennsylvania 16262

StoneMor Pennsylvania LLC 

The Morris Cemetery

428 Nutt Road, Phoenixville, 

Chester County, Pennsylvania 

19460

StoneMor Pennsylvania LLC 

Mount Airy Cemetery

3012 Old Freeport Road, 

Natrona Heights, Allegheny 

County, Pennsylvania 15065

StoneMor Holding of 

Pennsylvania LLC

Mount Lebanon Cemetery 

509 Washington Road, 

Pittsburgh, Allegheny County, 

Pennsylvania 15228

StoneMor Pennsylvania LLC 

Mount Royal Cemetery

2700 Mount Royal Boulevard, 

Glenshaw, Allegheny County, 

Pennsylvania 15116

StoneMor Pennsylvania LLC 

Mount Zion Cemetery and 

Mausoleum 

225 East Schuylkill Road, 

Pottstown, Chester County, 

Pennsylvania 19465

StoneMor Pennsylvania LLC 

Parklawn Memorial Gardens

Route 219, Boot Jack Road, 

Ridgeway, Elk County, 

Pennsylvania 15853

Osiris Holding of Pennsylvania 

LLC

Pinewood Memorial Park 

20950 Route 19, Evans City, 

Butler County, Pennsylvania 

16066

StoneMor Pennsylvania LLC 

Pleasant View Cemetery

650 Fritztown Road, Sinking 

Spring, Berks County, 

Pennsylvania 19608

Osiris Holding of Pennsylvania 

LLC

Prospect Cemetery

501 Prospect Street, East 

Stroudsburg, Monroe County, 

Pennsylvania 18301

StoneMor Pennsylvania LLC 

Prospect Hill Cemetery 

4855 Londonderry Road, 

Harrisburg, Dauphin County, 

Pennsylvania 17113

StoneMor Pennsylvania LLC 

Riverside Cemetery

200 South Montgomery Avenue, 

Norristown, Montgomery 

County, Pennsylvania 19403

StoneMor Pennsylvania LLC 

Riverview Memorial Gardens

3776 Peters Mountain Road, 

Halifax, Dauphin County, 

Pennsylvania 17032

StoneMor Pennsylvania LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Rolling Green Memorial Park

Route 3 at Route 202 Bypass, 

West Chester, Chester County, 

Pennsylvania 19382

Rolling Green Memorial Park 

LLC

Roselawn Memorial Gardens

17045 Conneaut Lake Road, 

Meadville, Crawford County, 

Pennsylvania 16335

StoneMor Pennsylvania LLC 

Semper Concrete Products 

(adjacent to Greenlawn Burial 

Estates)

S.R. 422, Butler, Butler County, 

Pennsylvania 16001 CMS West LLC

South Side Cemetery

1404 Brownsville Road, 

Pittsburgh, Allegheny County, 

Pennsylvania 15210

StoneMor Pennsylvania LLC 

Sunset Hill Memorial Gardens Route 322, Cranberry, Venango 

County, Pennsylvania 16319 StoneMor Pennsylvania LLC 

Tioga County Memorial 

Gardens

Box 82A, Trout Run, Tioga 

County, Pennsylvania 17771

Tioga County Memorial Gardens 

LLC

Tri-County Memorial Gardens 

740 Wyndamere Road, 

Lewisberry, York County, 

Pennsylvania 17339

StoneMor Pennsylvania LLC 

Twin Hills Memorial Park and 

Mausoleum 

3332 Lycoming Mall Drive, 

Muncy, Lycoming County, 

Pennsylvania 17756

StoneMor Pennsylvania LLC 

Voegtly Cemetery

1955 Lowrie Street, Pittsburgh, 

Allegheny County, Pennsylvania 

15212

CMS West LLC

Westminster Cemetery

1159 Newville Road, Carlisle, 

Cumberland County, 

Pennsylvania 17013

StoneMor Pennsylvania LLC 

Woodlawn Cemetery

450 Penn Avenue, Aliquippa, 

Beaver County, Pennsylvania 

15001

StoneMor Pennsylvania LLC 

Woodlawn Memorial Gardens 

4855 Londonderry Road, 

Harrisburg, Dauphin County, 

Pennsylvania 17113

StoneMor Pennsylvania LLC 

Woodlawn Memorial Park 

1500 Airport Road, Allentown, 

Lehigh County, Pennsylvania 

18103

StoneMor Holding of 

Pennsylvania LLC

Cedar Hill Memorial Park

1700 Airport Road, Allentown, 

Lehigh County, Pennsylvania 

18103

StoneMor Pennsylvania LLC 

Grandview Cemetery

2735 Walbert Avenue, 

Allentown, Lehigh County, 

Pennsylvania 18104

StoneMor Pennsylvania LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Laurel Cemetery

Kimmett Avenue and 

Castasauqua Avenue, Whitehall, 

Lehigh County, Pennsylvania 

18052

StoneMor Pennsylvania LLC 

Arlington Memorial Park

3843 Lehigh Street, Whitehall, 

Lehigh County, Pennsylvania 

18052

StoneMor Pennsylvania LLC 

Sylvan Heights 

Cemetery/Stephen R. Haky 

Funeral Home

603 and 609 North Gallatin 

Avenue, Uniontown, Fayette 

County, Pennsylvania 15401

StoneMor Pennsylvania LLC 

Mountain View Cemetery

Hopwood Fairchance Road, 

Uniontown, Fayette County, 

Pennsylvania 15401

StoneMor Pennsylvania LLC 

LaFayette Memorial Park

132 Twin Hills Road, Brier Hill, 

Fayette County, Pennsylvania 

15401

StoneMor Pennsylvania LLC 

Haky Funeral Home

515 North Main Street, 

Masontown, Fayette County, 

Pennsylvania 15401

CMS West Subsidiary LLC

Weber Funeral Home - 

Hamilton

1619 Hamilton Street, 

Allentown, Lehigh County, 

Pennsylvania 18102

CMS West Subsidiary LLC

Weber Funeral Home - Ridge

502 and 526-528 Ridge Street, 

Allentown, Lehigh County, 

Pennsylvania 18102

CMS West Subsidiary LLC

Norcross – Weber Funeral 

Home

101 N. Main Street, Allentown, 

Lehigh County, Pennsylvania 

18036

CMS West Subsidiary LLC

Forest Lawn Gardens 

3739 Washington Road, 

McMurray, Washington County, 

Pennsylvania 15317

Forest Lawn Gardens, Inc.

Tract adjoining Forest Lawn 

Gardens

3739 Washington Road, 

McMurray, Washington County, 

Pennsylvania 15317

StoneMor Pennsylvania LLC 

PUERTO RICO

Camposanto De Cristo 

Resucitado

Carr 2 KM 225 HMG,

Ponce,

Puerto Rico

StoneMor Puerto Rico LLC 

Pepino Memorial Park & 

Funeral Home 

Carretera 119 a LasMarias-Barr,

San Sebastian,

Puerto Rico

StoneMor Puerto Rico LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Monte Cristo Memorial Park 

Carr 110 Km. 0.6 Norte Hacia 

Ramey, Caimital Alto Ward, 

Aguadilla, Puerto Rico 00605 

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

Los Jardines Memorial Park

Carr 113 Km. 3.7 Ave Noel 

Estrada, Guayabos Ward, 

Isabela, Puerto Rico 00662 

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

Valle de Los Suenos Memorial 

Park 

Carr 685 Km. 20, 

Bajura Ward, Manati, 

Puerto Rico 00674 

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

Las Mercedes Memorial Park

Carr 14 #2300 Km. 7.3 Bo. 

Cerrillo, Coto Laurel, Cerrillos 

Ward, Ponce, Puerto 

Rico 00780

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

El Senorial Memorial Park & 

Funeral Home 

Carr 176 Km. 6.2 Rio Piedr,

Cupey Alto Ward, Rio Piedras 

Ward, San Juan, Puerto 

Rico 00926

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

Funeraria Del Angel Gonzalez 

Lago

Ave. 65th Infanteria Km. 5.2 

Rio, Sabana Llana Ward, Rio 

Piedras Ward, San Juan, Puerto 

Rico 00924

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

Porta Coeli Funeral Home 

244 Dr Veve Street, Correa 

Ward, Bayamon, Puerto 

Rico 00966 

StoneMor Puerto Rico Cemetery 

And Funeral, Inc. (formerly SCI 

Puerto Rico Funeral And 

Cemetery Services, Inc.)

RHODE ISLAND

Newport Cemetery

123 Howland Avenue, 

Middletown, Newport County, 

Rhode Island 02840

Osiris Holding of Rhode Island 

LLC

Trinity Cemetery

367 East Main Road, 

Portsmouth, Newport County, 

Rhode Island 02871

Osiris Holding of Rhode Island 

LLC

SOUTH CAROLINA

Frederick Memorial 

Gardens/Shuford Hatcher 

Funeral Home at Frederick

986 Chesnee Highway,

Gaffney, Cherokee County, 

South Carolina 29341

StoneMor South Carolina LLC 

Graceland East Memorial Park

2206 Woodruff Road,

Simpsonville, Greenville 

County, South Carolina 29681

StoneMor South Carolina LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Shuford-Hatcher Funeral 

Home

211 East Frederick Street,

Gaffney, Cherokee County, 

South Carolina 29340

StoneMor South Carolina 

Subsidiary LLC

Forest Lawn Cemetery

765 E. Main Street, Laurens, 

Laurens County, South Carolina 

29360

StoneMor South Carolina LLC 

Forest Lawn East

2968 Torrington Road, Laurens, 

Laurens County, South Carolina 

29360

StoneMor South Carolina LLC 

Good Shepherd Memorial 

Gardens 

4164 Boiling Springs Road,

Boiling Springs, Spartanburg

County, South Carolina 29316

StoneMor South Carolina LLC 

Springhill Memorial Gardens/ 

Graceland Mortuary at 

Springhill Chapel

1011 S. Alabama Avenue,

Chesnee, Spartanburg County, 

South Carolina 29323

StoneMor South Carolina LLC 

Whispering Pines Memorial 

Gardens

3044 Old Highway 52,

Moncks Corner, Berkeley 

County, South Carolina 29461

StoneMor South Carolina LLC 

Graceland Cemetery/ 

Graceland Mortuary 

4814 White Horse Road,

Greenville, Greenville County, 

South Carolina 29611

StoneMor South Carolina LLC 

TENNESSEE

Lakewood Memory Gardens 

East

4621 Shallowford Road, 

Chattanooga, Hamilton County, 

Tennessee 37411

Lakewood/Hamilton Cemetery 

LLC

Lakewood Memory Gardens 

West

3509 Cummings Road, 

Chattanooga, Hamilton County, 

Tennessee 37419

Lakewood/Hamilton Cemetery 

LLC

Hamilton Memorial Park

8900 Dallas Hollow Road, 

Soddy Daisy, Hamilton County, 

Tennessee 37379

Lakewood/Hamilton Cemetery 

LLC

Memorial Park Southwoods 

5485 Hacks Cross Road,

Memphis, Shelby County, 

Tennessee 38125

Lakewood/Hamilton Cemetery 

LLC

former Newby Funeral Home

202 East Main Street,

Gallatin, Sumner County, 

Tennessee 37066

StoneMor Tennessee Subsidiary, 

Inc. 

Northridge Woodhaven 

Cemetery, Funeral Home

6755 Highway 51 North,

Millington, Shelby County, 

Tennessee 38053

Lakewood/Hamilton Cemetery 

LLC

Woodhaven Funeral Home & 

Memorial Gardens

160 Edgemoore Road,

Powell, Knox County, 

Tennessee 37849

Lakewood/Hamilton Cemetery 

LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Ridgecrest Cemetery

200 Ridgecrest Road,

Jackson, Madison County, 

Tennessee 38305

Lakewood/Hamilton Cemetery 

LLC

Highland Memorial Gardens

3360 North Highland Avenue,

Jackson, Madison County, 

Tennessee 38305

Lakewood/Hamilton Cemetery 

LLC

Forest Hill Funeral Home And 

Memorial Park – East

2440 Whitten Road, Memphis, 

Shelby County, TN 38133 

Lakewood/Hamilton Cemetery 

LLC

Forest Hill Funeral Home And 

Memorial Park – Midtown 

1661 S. Elvis Presley Boulevard,

Memphis, Shelby County, TN 

38106 

Lakewood/Hamilton Cemetery 

LLC

Forest Hill Funeral Home And 

Memorial Park – South 

2545 East Holmes, Memphis, 

Shelby County, TN 38118. 

Lakewood/Hamilton Cemetery 

LLC

VIRGINIA

Alleghany Memorial Park

7008 Winterberry Road, 

Covington, Alleghany County, 

Virginia 24426

Alleghany Memorial Park LLC

Altavista Memorial Park

Route 29 North, Altavista, 

Campbell County, Virginia 

24517

Altavista Memorial Park LLC

Augusta Memorial Park

Route 6 & Goose Creek Road, 

Waynesboro, Augusta County, 

Virginia 22980

Virginia Memorial Service LLC

Birchlawn Burial Park US Route 460 East, Pearisburg, 

Giles County, Virginia 24134 Birchlawn Burial Park LLC

Briarwood Memorial Gardens Highway 29 South, Amherst, 

Amherst County, Virginia 24521 Stitham LLC

Crestview Memorial Park

18599 Highway 1 North, 

LaCrosse, Mecklenberg County, 

Virginia 23950

Covenant Acquisition LLC 

Evergreen Memorial Gardens Mayre Lane, Luray, Page 

County, Virginia 22835 PVD Acquisitions LLC 

Fort Hill Memorial Park

5196 Fort Avenue, Lynchburg, 

City of Lynchburg, Virginia 

24506

Stitham LLC

Henry Memorial Park

8443 North Virginia Avenue, 

Bassett, Henry County, Virginia 

24055

Henry Memorial Park LLC

Hillcrest Memory Gardens

4160 Rixeyville Road, 

Jefffersonton, Culpeper County, 

Virginia 22724

PVD Acquisitions LLC 

PUBLIC VERSION
Property Name Address/County Property Owner

Laurel Hill Memorial Park/

Laurel Hill Funeral Home

10127 Plank Road, Spotsylvania, 

Spotsylvania County, Virginia 

22553

Laurel Hill Memorial Park LLC

Mount Rose Cemetery

10069 Crescent Road, Glade 

Spring, Washington County, 

Virginia 24340

Rose Lawn Cemeteries LLC

Northern Neck Memorial 

Gardens

Route 360 East, Callao, 

Northumberland County, 

Virginia 22435

Covenant Acquisition LLC 

Oaklawn Mausoleum and 

Memory Gardens

1921 Shutterlee Mill Road, 

Staunton, Staunton City, 

Virginia 24401

Southern Memorial Sales LLC

Heidi Memorial Pet Cemetery

1921 Shutterlee Mill Road, 

Staunton, Staunton City, 

Virginia 24401

KIRIS LLC

Oak Hill Cemetery

1902 Plank Road, 

Fredericksburg, Fredericksburg 

City, Virginia 22401

Oak Hill Cemetery LLC

Old Dominion Memorial Park

3650 Cloverdale Road, Roanoke, 

Botetourt County, Virginia 

24019

Star City Memorial Sales LLC

Panorama Memorial Gardens 4917 Strasburg Road, Strasburg, 

Warren County, Virginia 22630 PVD Acquisitions LLC 

Powell Valley Memorial 

Gardens

5650 Powell Valley Road, Big 

Stone Gap, Wise County, 

Virginia 24219

Loewen [Virginia] LLC

Rockbridge Memorial Gardens 

Route 60 East, Lexington, 

Rockbridge County, Virginia 

24450

Rockbridge Memorial Gardens 

LLC

Roosevelt Memorial Park

1101 Campostella Road, 

Chesapeake, City of 

Chesapeake, Virginia 23320

Cemetery Investments LLC

Roselawn Burial Park and 

Roselawn Funeral Home 

103 Clearview Drive, 

Martinsville, Martinsville City, 

Virginia 24114

Roselawn Development LLC 

Rose Lawn Cemetery Highway 11 South, Marion, 

Smyth County, Virginia 24354 Rose Lawn Cemeteries LLC 

Roselawn Memorial Gardens

2880 North Franklin Street,

Christiansburg, Montgomery 

County, Virginia 24073

Loewen [Virginia] LLC

Rosewood Memorial Gardens

(Rural Retreat)

Route 2, Rural Retreat, Wythe 

County, Virginia 24368 Loewen [Virginia] LLC

Russell Memorial Cemetery 1010 East Main Street, Lebanon, 

Russell County, Virginia 24266

Russell Memorial Cemetery 

LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Shenandoah Memorial Park 

1270 Front Royal Pike Box 73, 

Winchester, Frederick County, 

Virginia 22602

Shenandoah Memorial Park LLC 

Sunset Memorial Gardens

3702 Loren Drive, 

Fredericksburg, Spotsylvania 

County, Virginia 22407

Sunset Memorial Gardens LLC

Temple Hill Memorial Park Route 3, Box 76, Castlewood, 

Russell County, Virginia 24224 Temple Hill LLC

Virginia Monument Company

(adjacent to Rose Lawn 

Cemetery)

3137 Lee Highway, Marion, 

Smyth County, Virginia 24354 Rose Lawn Cemeteries LLC

Virginia Memorial Park 11490 Forest Road, Forest, 

Bedford County, Virginia 24551 Stitham LLC

Southlawn Memorial Park 

1911 Birdsong Road, Petersburg, 

Prince George County, Virginia 

23805

Prince George Cemetery 

Corporation 

Forest Lawn Cemetery 4000 Pilots Lane, Richmond, 

Henrico County, Virginia 23222 PVD Acquisitions LLC 

WASHINGTON

Oakwood Hill Cemetery and 

Funeral Chapel

5210 South Alder, Tacoma, 

Pierce County, Washington 

98409

StoneMor Washington, Inc. 

Piper-Morley-Mellinger 

Funeral Chapel

5436 South Puget Sound 

Avenue, Pierce County, Tacoma, 

Washington 98409

StoneMor Washington 

Subsidiary LLC

Evergreen Memorial Park & 

Mausoleum 

1301 – 10th Street NE,

East Wenatchee, Douglas 

County, Washington 98802

StoneMor Washington, Inc. 

Marysville Cemetery

8801 State Avenue,

Marysville, Snohomish County, 

Washington 98270

StoneMor Washington, Inc. 

WEST VIRGINIA

Beverly Hills Memorial 

Gardens

Route 19 South, Westover, 

Monongalia County, West 

Virginia 26505

Cornerstone Family Services of 

West Virginia LLC

Clendenin Memorial Gardens 

1313 Hillview Drive, Dunbar, 

Kanawha County, West Virginia 

25064

Cornerstone Family Services of 

West Virginia LLC

Evergreen Cemetery North

4800 Emerson Avenue, 

Parkersburg, Wood County, 

West Virginia 26104

Cornerstone Family Services of 

West Virginia LLC

Evergreen Cemetery South

14th Avenue and Beverly Street, 

Parkersburg, Wood County, 

West Virginia 26104

Cornerstone Family Services of 

West Virginia LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Fairview Memory Gardens State Street, Hamlin, Lincoln 

County, West Virginia 25523

Cornerstone Family Services of 

West Virginia LLC

Floral Hills Garden of 

Memories

6839 Sissonville Drive, 

Sissonville, Kanawha County, 

West Virginia 25320

Cornerstone Family Services of 

West Virginia LLC

Floral Hills Memorial Gardens Route 1, Mt. Clare, Harrison 

County, West Virginia 26408

Cornerstone Family Services of 

West Virginia LLC

Forest Memorial Park Route 60 East, Milton, Cabell 

County, West Virginia 25541

Cornerstone Family Services of 

West Virginia LLC

Forest Lawn Memorial 

Gardens and Mausoleum 

1889 Goodwill Road, 

Huntington, Cabell County, 

West Virginia 25704

Cornerstone Family Services of 

West Virginia LLC

Grandview Memorial Park and 

Mausoleum 

1313 Hillview Drive, Dunbar, 

Kanawha County, West Virginia 

25064

Cornerstone Family Services of 

West Virginia LLC

Grandview Memorial Gardens Route 4, Fairmont, Marion 

County, West Virginia 26554

Cornerstone Family Services of 

West Virginia LLC

Greenbrier Burial Park

2000 Miller Street, Hinton, 

Summers County, West Virginia 

25951

Cornerstone Family Services of 

West Virginia LLC

Guyan Memorial Gardens Old Logan Road, Godby, Logan 

County, West Virginia 25547

Cornerstone Family Services of 

West Virginia LLC

Halcyon Hills Memorial 

Gardens

RD 3 Sherrard, Wheeling, 

Marshall County, West Virginia 

26003

Cornerstone Family Services of 

West Virginia LLC

Highland Hills Memorial 

Garden

401 Archer Road, Follansbee, 

Brooke County, West Virginia 

26037

Cornerstone Family Services of 

West Virginia LLC

Highland Memory Gardens 

Route 119, Mitchell Heights 

Road, Pecks Mill, Logan 

County, West Virginia 25547

Cornerstone Family Services of 

West Virginia LLC

Jackson County Memory 

Gardens

Route 33 West, Cottageville, 

Jackson County, West Virginia 

25239

Cornerstone Family Services of 

West Virginia LLC

Montgomery Memorial Park Route 60, London, Kanawah 

County, West Virginia 25126

Cornerstone Family Services of 

West Virginia LLC

Palm Memorial Gardens Route 10 Main Street, Matheny, 

Wyoming County, WV 24860

Cornerstone Family Services of 

West Virginia LLC

Parkview Memorial Gardens

Waddles Run Road, Wheeling, 

Ohio County, West Virginia 

26003

Cornerstone Family Services of 

West Virginia LLC

Pineview Cemetery Route 3 East, Orgas, Boone 

County, West Virginia 25148

Cornerstone Family Services of 

West Virginia LLC

PUBLIC VERSION
Property Name Address/County Property Owner

Resthaven Memorial Park

1917 West Main Street, 

Princeton, Mercer County, West 

Virginia 24740

Cornerstone Family Services of 

West Virginia LLC

Restlawn Memorial Gardens Route 20, Bluefield, Mercer 

County, West Virginia 24701

Cornerstone Family Services of 

West Virginia LLC

Restwood Memorial Garden

HC 80 Box 32-D, Madams 

Creek Road, Hinton, Summers 

County, West Virginia 25951

Cornerstone Family Services of 

West Virginia LLC

Shadow Lawn Memory 

Gardens

Sixth Street, Newel, Hancock 

County, West Virginia 26050

Cornerstone Family Services of 

West Virginia LLC

Spring Valley Memory 

Gardens

1889 Goodwill Road, 

Huntington, Wayne County, 

West Virginia 25704

Cornerstone Family Services of 

West Virginia LLC

Sunset Memorial Park - South 

Charleston

4301 MacCorkle Avenue SW, 

South Charleston, Kanawha 

County, West Virginia 25309

Cornerstone Family Services of 

West Virginia LLC

Sunset Memorial Park - 

Beckley

1915 Harper Road, Beckley, 

Raleigh County, West Virginia 

25801

Cornerstone Family Services of 

West Virginia LLC

Valley View Memorial Park

2466 Main Street, Hurricane, 

Putnam County, West Virginia 

25526

Cornerstone Family Services of 

West Virginia LLC

West Virginia Memorial 

Gardens

RR 55 Little Beaver Creek, 

Calvin, Nicholas County, West 

Virginia 26660

Cornerstone Family Services of 

West Virginia LLC

White Chapel Memorial 

Gardens

US Route 60, Midland Trail, 

Barboursville, Cabell County, 

West Virginia 25504

Cornerstone Family Services of 

West Virginia LLC

Woodlawn Memorial Park 

Route 52 Bluewell, Bluefield, 

Mercer County, West Virginia 

24701

Cornerstone Family Services of 

West Virginia LLC

Kanawha Valley Memorial 

Gardens

Drawer 330, Route 60, Glasgow

Kanawha County, West Virginia 

25086

Cornerstone Family Services of 

West Virginia LLC

PUBLIC VERSION
Exhibit C 

PUBLIC VERSION
EXHIBIT C

2/28/2014 SCHEDULE OF STONEMOR FUNERAL

HOME LEASED REAL PROPERTY

Funeral Home Leases

1. Elliott Funeral Home, 15215 Court Street, Moulton, Lawrence County, Alabama 35650 

2. Ridout’s Brown-Service Funeral Home, 711 Memorial Drive Southwest, Decatur, 

Morgan County, Alabama 35601 

3. Elkins Funeral Home, 1535 Hermitage Dr., Florence, AL 3563 

4. Huson Funeral Home A, 6400 Mablevale Pike, Little Rock, Pulaski County AR 72209 

5. Huson Funeral Home B, 7700 Highway 107, Sherwood, Pulaski County AR 72120 

6. Huson Funeral Home C, 6000 Camp Robinson Road, North Little Rock, Pulaski County, 

AR 72118 

7. Nadeau Funeral Home, 180 E. Monte Vista, Vacaville, CA 95688 

8. Rocha’s All Faiths Cremation & Burial, 215 South School Street, Lodi, San Joaquin 

County, CA 95240 

9. Whitehurst-Muller Funeral Service, 41 East Alisal, Salinas, Monetery County, CA 93901 

10. Scott Seawinds Funeral Home And Crematory, 504 W. Interlake Boulevard, Lake Placid, 

Highlands County, FL 33852 

11. Sutherline Chapel of Roses, 311 E. Centeral Avenue, Sutherline, Douglas County, OR 

97123 

12. Long & Fisher Funeral Home, 6837 Sissonville Drive, Sissonville, Kanawha County, 

West Virginia 25230 

13. Pryor Funeral Home, 184 Walnut Street, East Bank, Kanawha County, West Virginia 

25067 

14. Powell-Jarrett Funeral Home, 706 Rebecca Street, Charleston, Kanawha County, West 

Virginia 25312 

15. Powell-Jarrett Funeral Home, 706 Rebecca Avenue, Charleston, Kanawha County, WV 

25312 

16. Porta Coeli Funeral Home, 244 Dr Veve Street, Bayamon, Puerto Rico 00966 

PUBLIC VERSION
17. Gonzalez Lago Funeral Home, Carretera 181 Edificio #201, Trujillo Alto, Puerto Rico 

00976 

18. Lodi Funeral Home, 725 South Fairmont Avenue, Lodi, San Joaquin County, California 

95240 

19. Lodi All Faiths Cremation, 835 East Turner Road, Lodi, San Joaquin County, California 

95240 

20. Care Cremation Service, 10754 SE Highway 212, Clackmas County, Clackamas, Oregon 

97015 

21. Care Cremation Service - Salem, 2704 12th Street SE, Marion County, Salem, OR 97302 

22. Cardwell Funeral Home, 3571 Ridgewood Avenue, Port Orange, Volusia County, 

Florida 32129 

23. Treasure Coast Seawinds Funeral Home & Crematory, 950 S.E. Monterey Road, Stuart, 

Martin County, Florida 34994 

42983.000035 EMF_US 49299755v4

PUBLIC VERSION
Exhibit D 

PUBLIC VERSION 
PUBLIC VERSION 

Introduction 

PHILADELPHIA COURT OF COMMON PLEAS 

ORPHANS' COURT DIVISION 

Archdiocesan Cemeteries, Non-Profit Corporation 

O.C. No. 1366 NP of2013 

Control No. 133182 

OPINION 

The Petition filed by the Archdiocese of Philadelphia raises the issue of whether entering 

into a lease agreement and a management agreement with a third party cemetery company for the 

maintenance, management and operation of thirteen Archdiocesan cemeteries constitutes a 

diversion of property from the purposes, uses and trusts to which these cemeteries have been 

lawfully dedicated. In entering these agreements, the Archdiocese emphasizes its intent to 

maintain ownership ofthe cemeteries as well as their Catholic character. By entering into lease 

and management agreements with StoneMor Operating LLC, StoneMor Pennsylvania LLC, and 

StoneMor Pennsylvania Subsidiary LLC. (collectively "StoneMor"), the Archdiocese endeavors 

to mitigate the administrative and financial burdens that its own management of the cemeteries 

might otherwise impose. 

After careful consideration of the petition, the addendum, the certification of service, 

and the hearings, this court concludes that the Archdiocese's proposed lease and management 

agreements with StoneMor do not constitute a diversion of property from the purposes, uses and 

trusts to which they have been lawfully dedicated. Whether these agreements are financially 

prudent is beyond the scope of this court's review. 

Procedural History 

A critical, initial concern raised by the Archdiocese's petition to transfer management of 

its thirteen cemeteries was to assure that all parties in interest had notice of the petition and any 

hearing. Because of the delicate issues and concerns raised by this petition, this court on 

October 29, 2013 issued a decree requiring that the notice set forth in the petition's 

"Advertisement" be given to lot holders in all 13 Archdiocesan cemeteries listed in the Petition 

as follows: 

a. Publication in The Philadelphia Inquirer (a newspaper of general circulation in 

Philadelphia and surrounding counties) over three consecutive weeks; 
PUBLIC VERSION 

b. By posting on or near the front door of the main cemetery office or other prominent 

place at each of the Cemeteries; 

c. By posting on or near the front door of the nearest Catholic Church to each cemetery 

location referenced in the Petition; and 

d. By inserting the Advertisement in any publication ofthe Catholic Church 

disseminated to parishioners in the geographical area where the cemeteries are 

located on at least one occasion prior to a hearing. 

A hearing was scheduled for December II, 2013 where the Archdiocese was required to 

certify that it had provided the requisite notice. At that December hearing, however, this court 

ordered a continuance until January 6, 2014 to allow for additional good faith efforts to provide 

adequate notice to individuals affected by the proposed lease of these Catholic cemeteries. 

At the beginning of the January 6, 2014 hearing, counsel for the Archdiocese outlined its 

various efforts to notify interested parties about the petition and hearing. A written certification 

submitted by petitioner's counsel also outlined these efforts and is attached. Counsel noted that 

in addition to the actions outlined in the certification, there had been news stories in the 

Delaware County Times as well as on KYW during the weekend prior to the January hearing. 

The Advertisement was posted in its original form in the Philadelphia Inquirer over three 

consecutive weeks (November 8, November 15 and November 27). The Advertisement was also 

posted on or near the front door of the main cemetery offices or other prominent places for 

several weeks prior to the initial December 11, 2013 hearing. Beginning the week of November 

23, the Advertisement was inserted into the parish church bulletins in the areas near the 

cemeteries in the two consecutive weekends prior to the December hearing. 1 

In response to the December 11, 2013 order, the Archdiocese for the second time posted 

a revised Advertisement in the Philadelphia Inquirer over three specific weeks: December 20, 

2013; December 27, 2013 and January 3, 2014. The revised Advertisement gave notice of the 

new hearing date, the existence of a dedicated website and advised that objections could be made 

in writing filed with the court or by appearing at the January hearing. On December 20, 2013, 

the Archdiocese website page established a prominent link giving notice of the public hearing, 

and making available for downloading such documents as: the Petition; Notice of the Hearing; a 

List of Frequently Asked Questions; the Lease Agreement; the Management Agreement; a side 

letter regarding the trust; a side letter regarding employees and a news release. A notice of the 

new hearing date was also posted on www.Catholicphilly.com website. In addition, good faith 

' 1/6/14 N.T. at 6-9 

2 
PUBLIC VERSION 

efforts were made to insert the Advertisement in the bulletins of all the active Archdiocesan 

parishes on December 22, 2013, December 29, 2013 and January 5, 2014. Finally, around 

December 19, the revised bulletin was mailed to cemetery plot owners who are currently 

receiving invoices. 

In response to these notices, the Archdiocese received more than 200 communications, by 

phone or letter. It forwarded the written correspondence to this court2 In response to his notice, 

the Attorney General issued a Jetter of no objection. Upon questioning by this court, Lawrence 

Barth, Senior Deputy Attorney General, clarified that with this letter of no objection the Attorney 

General's Office was taking the position that the proposed transactions did not constitute a 

diversion of property from its dedicated purposes 3 

Under the proposed transactions, the Archdiocese and StoneMor would enter into a lease 

agreement for the following eight cemeteries: 

Holy Sepulchre Cemetery in Philadelphia, Pennsylvania 

Calvary Cemetery in West Conshohocken, Pennsylvania 

SS. Peter and Paul Cemetery in Springfield, Pennsylvania 

All Saints Cemetery in Bucks County, Pennsylvania 

All Souls Cemetery in Coatesville, Pennsylvania 

St. John Neumann Cemetery in Chalfont, Pennsylvania 

Resurrection Cemetery in Bensalem Pennsylvania 

Holy Savior Cemetery in Chester County Pennsylvania 

The introductory provisions of the lease agreement affirms that the "Landlord desires to 

pursue projects which provide for the maintenance, upkeep, improvement and continued mission 

of the cemeteries in a manner consistent with the standards, customs and practices of the Roman 

Catholic Church."4 The lease requires the tenant to make an upfront rental payment of 

$53,000,000 to the Archdiocese. Beginning in the sixth year, the tenant would be required to pay 

a fixed rent of $1,000,000 per year with increases periodically until the 351

h lease year5 The 

intricate 60 page lease agreement contains various provisions, including the tenant's right to 

propose to develop non-Christian and/or non-sectarian burial grounds at Holy Savior Cemetery, 

All Saints Cemetery and All Souls Cemetery. These proposals are subject to the landlord's 

consent which shall not be unreasonably withheld. During the first two (2) years of the Lease, 

2 1/6/14 N.T. at 9-13. 3 1/6/14 N.T. at 15 (A. G. Barth). 4 I 0/15/13 Petition, Ex. D- Lease Agreement (hereinafter "Lease Agreement") at I. 5 Lease Agreement, Art. 11, §§ 2.1 & 2.2 

3 
PUBLIC VERSION 

there shall be no non-Catholic burial at the Cemeteries, except to the extent that the Landlord 

grants permission in accordance with its custom and practice. Approximately 5% of the current 

burials are non-Catholics6 After two years, the tenant shall have the right to conduct Christian 

burials in Catholic burial gardens subject to the Landlord's consent. 7 The lease gives the tenant 

the right to request the sale of undeveloped property in the cemeteries, but the landlord has the 

absolute discretion to reject that proposal. If the landlord agrees to the proposed sale, the tenant 

is required to pay it 51% of the net proceeds as additional rent. 8 With the written consent of the 

Landlord, the tenant shall have the right to construct and maintain cell phone towers in a 

reasonable location and reasonable manner. Any revenues from such structures would be shared 

as set forth in Art. 11, section 2.109 

The Archdiocese and StoneMor also proposed to enter into a management agreement for 

the following five cemeteries: 

Holy Cross Cemetery in Yeadon, Pennsylvania 

Immaculate Heart of Mary Cemetery in Linwood, Pennsylvania 

St. Michael Cemetery in Chester, Pennsylvania 

Cathedral Cemetery in Philadelphia, Pennsylvania 

New Cathedral Cemetery in Philadelphia, Pennsylvania 

The management agreement charged the tenant with "[m]aintaining the existing character 

of the Cemeteries and keeping in good order, condition and repair all facilities and properties 

within the Cemeteries, including access roads, streets, sidewalks and curbs, in a manner which is 

consistent with the current design and appearance of the Cemeteries and with the Standards of 

Care for the Catholic Cemeteries of the Archdiocese ofPhiladelphia ..... " 10 

The financial considerations motivating the Archdiocese's decision to enter into the 

Lease and Management Agreements were spelled out during the hearing by Timothy 

O'Shaughnessy, chief financial officer of the Archdiocese of Philadelphia since April 2012. He 

noted that around 2011 a financial review by the Archbishop uncovered two compelling financial 

issues confronting the Archdiocese. First, the Archdiocese was operating with a significant 

deficit in the range of $15 to $20 million a year. In response, the Archdiocese took steps to 

6 1/6/14 N.T. at 67 (O'Shaughnessy). 7 Lease, Art. Il, §§ 2.5 and 2.6. 

Lease, Art. II, §2.4. 9 Lease, Art. II, §2.8 10 10/15/13 Archdiocese Petition, Ex. E, Management Agreement (hereinafter "Management Agreement'), Article 

II,§ 2.01(a). 

4 
PUBLIC VERSION 

reduce this deficit to $5 million on an annual basis. The second financial issue facing the 

Archdiocese is its unfunded liabilities in excess of $300 million which Mr. 0' Shaughnessy 

characterized as "the result of financial mismanagement that took place over a period of time." 11 

In broad terms, Mr. O'Shauglmessy identified four components of these liabilities: the lay 

person pension plan as of June 30, 2013 was underfunded by approximately $140 million; the 

priest pension plan is underfunded by approximately $90 million; insurance liability is 

underfunded by $30 million, and; approximately $80 million is owed to the trust and loan fund 

which is the parish deposit money. 

12 

To reduce these deficits, the Archdiocese has taken various actions. In June 2012, it laid 

off 50 people. It sold a retirement home for clergy in Ventnor, New Jersey. It sold the 

Archbishop's residence on City Line A venue. It now seeks to address the financial costs of 

operating its thirteen cemeteries. A financial review of the cemeteries disclosed that they had a 

cumulative operating loss of around $6 million over the past three fiscal years. To stem these 

losses, the Archdiocese engaged the international financial accounting and advisory firm, 

KPMG, to review potential transactions, including the proposed agreements with StoneMor. An 

internal finance council also analyzed this StoneMor transaction. In the summer of 2012, the 

Archdiocese began a series of negotiations, and by that Fall it focused exclusively on striking an 

agreement with StoneMor. 13 

It is of critical importance that under the terms of the transaction with StoneMor, Mr. 0' 

Shaughnessy testified, the Archdiocese retains ownership of the cemeteries. 14 Of the total 

thirteen Archdiocesan cemeteries, the five that will be subject to a management agreement "are 

more or less full today and won't present much opportunity for future sale of burial rights. For 

the most part, they need to be cared for at this point." 15 The other eight cemeteries will be subject 

to a lease agreement. The Archdiocese will receive an up front payment of $53 million for 

StoneMor prior to their commencing operations. Beginning from year 6 through year 3 5 the 

Archdiocese would receive additional rents with a cumulative value of$36 million. Mr. 

Shaughnessy testified that StoneMor is a large cemetery operating company for over 250 

u 116/14 N.T. at 47 (O'Shaughnessy). 12 116/14 N.T. at 46-48 (O'Shaughnessy). 

13 116/14 N.T. at 46, 49-50 (O'Shaughnessy). 14 116/14 at 52. 

Q: So this is a lease and management agreement; it's not a sale? 

A: Correct. We will retain ownership of the cemeteries. (O'Shaughnessy). 

15 1/6/14 N.T. at 51 (O'Shaughnessy). 

5 
PUBLIC VERSION 

cemeteries in 27 states and Puerto Rico. The Archdiocese plans to use the $53 million upfront 

payment from this transaction to reduce the shortfall in the trust and loan fund by $30 million, 

with the balance split evenly between the insurance fund and priest pension fund. 16 

After Mr. O'Shaughnessy completed his testimony, those present at the hearing with 

objections were invited to testify. One witness, who identified himself as a funeral director who 

sells vaults and caskets, expressed criticism of any sale of cemetery property where the 

Archdiocese would receive 51% of the net proceeds. He was also concerned about allowing 

burial of non-Catholics in a Catholic cemetery without the customary letter from a priest. 17 

Another witness stated that she had concerns StoneMor might have access to the Perpetual Care 

trust fund, despite testimony that those funds would go into an irrevocable trust. 18 Another 

witness expressed her concern that plots where her relatives were buried might be sold. 19 Other 

witnesses stated their concern that the Catholic Church was abandoning its cemeteries which are 

a sacred trust or that the installation of cell phone towers would imperil the peace and quiet of 

the cemeteries. 20 

Legal Analysis 

Beyond its precise legal issues, the Archdiocese's petition implicates delicate issues of 

faith and mortality. This is reflected in the various letters that were sent directly to this court or 

to the petitioner. It is nonetheless essential to keep a sharp focus on the applicable legal 

standard. It is well established that "the law of Pennsylvania prevents a diversion of church 

property from a use to which it was originally dedicated to another inconsistent use." Saint John 

the Baptist Greek Catholic Church of Allentown v. Musko, 448 Pa. 136, 142, 292 A.2d 319, 322 

(1972)( citation omitted). This principle has been embraced by the legislature as set forth in I 0 

P.S. section 81 which provides: 

Whensoever any property, real or personal, has heretofore been or shall hereafter be 

bequeathed, devised, or conveyed to any ecclesiastical corporation, bishop, ecclesiastic, 

or other person, for the use of any church, congregation, or religious society, for or in 

trust for religious worship or sepulture, or for use by said church, congregation, or 

religious society, for a school, educational institution, convent, rectory, parsonage, hall, 

16 1/6/14 N.T. at 52-57 (O'Shaughnessy). 17 1/6/14 N.T. at 73-80 (Francis Galante) 18 1/6/14 N.T. at 88-92 (J. White). See also 1/6/14 N.T. at 58 & 69 (T. O'Shaughnessy testifYing that with the 

consummation of this transaction, the Perpetual Care Trust Fund of approximately $30 million would be transferred 

into an irrevocable trust and the interest would not be available to StoneMor). 

19 1/6/14 N.T. at 94-97 (A. Crescenzo) 20 1/6/14 N.T. at 105 (P. Brennan) and at 99 (C. Landy). 

6 
PUBLIC VERSION 

auditorium, or the maintenance of any of these, the same shall be taken and held subject 

to the control and disposition of such officers or authorities of such church, congregation 

or religious society, having a controlling power according to the rules, regulations, 

usages, or corporate requirements of such church, congregation, or religious society, 

which control and disposition shall be exercised in accordance with and subject to the 

rules and regulations, usages, canons, discipline and requirements of the religious body, 

denomination or organization to which such church, congregation or religious society 

shall belong, but nothing herein contained shall authorize the diversion of any property 

from the purposes, uses, and trusts to which it may have been heretofore lawfully 

dedicated or to which it may hereafter, consistently herewith, be lawfully dedicated. 

10 P.S. §81 (emphasis added). 

A potential threshold issue is whether an Orphans' Court in Philadelphia has jurisdiction 

over the management of cemeteries located in outside counties. Upon request, the parties 

convincingly addressed this issue in careful, exhaustive briefs. They argue that the Archdiocese 

is an unincorporated nonprofit entity that is analogous to either a trust or a nonprofit corporation. 

While both analogies have a certain merit, the trust analysis is more compelling and consistent 

with the relevant analysis under 10 P.S. §81. 

In its brief, the Archdiocese notes that it was established in 1873 for charitable and 

religious purposes. It was never formally incorporated. According to StoneMor, "[t)itle to the 

cemeteries was acquired over the years by deeds in the names of various Bishops and 

Archbishops in their official capacities on behalf of the Archdiocese."21 Under the recent 

amendments of the Pennsylvania Uniform Unincorporated Nonprofit Association Law, 15 

Pa.C.S. A.§§ 9111 and 9115(b) effective September 9, 2013, the acquisition of these properties 

is akin to a trust relationship for the benefit of the Archdiocese as an unincorporated 

association22 Nonetheless, Section 9111 ofthe Pennsylvania Uniform Unincorporated 

Nonprofit Association Law specifically states that"[ n )othing in this chapter shall be deemed to 

repeal or supersede section 7 of the Act of April26, 1855"(10 P.S § 81),23 which are the 

provisions the Archdiocese invokes in its initial Petition seeking a determination that its 

proposed agreements with StoneMor do not constitute a diversion of charitable assets. 

21 1/16114 StoneMor Brief at 2. See also 1116114 Archdiocese Brief at 3-4. 22 See, e.g. 15 Pa.C.S.A. § 9111 (b) and § 9115(b ). The Committee Comment- 2013 to section 91 15 notes that at 

common law a nonprofit association was not a legal entity and as a consequence "it could not acquire, hold or 

convey real or personal property." This Chapter changes the law to make such a transfer of property effective: 

"Sub-section 9111(b)(l) is not a retroactive rule. It applies to the facts existing when this chapter took effect. At 

that time, subsection (b)( I) applies to a purported transfer of property that under prior law could not be given effect 

at the time it was made. Subsection (b)(!) belatedly makes it effective when this subchapter took effect and not 

when made." Committee Comment- 2013 to 15 Pa.C.S.A. §9111. 23 See 15 Pa.C.S. §9111(c)(I). 

7 
PUBLIC VERSION 

Under the PEF code, this Orphans' Court clearly has jurisdiction over inter vivos trusts. 

See 20 Pa.C.S. §711(3). When a court has jurisdiction over a trust, the PEF code provides that 

venue shall be where the situs of the trust is located. 20 Pa.C.S. § 722. In this case, that situs is 

Philadelphia, which is the headquarters for the Archdiocese. Moreover, according to StoneMor, 

all ofthe deeds of the cemeteries are titled in the name of Archdiocese or in the name of the 

Archbishop at the time the cemetery was purchased. The Archdiocese's petition asks for a 

determination as to the contractual relations between the two parties in the management of the 

cemeteries. It does not implicate a sale or transfer of title to that property. Consequently, it is an 

action in personam and not in rem over which this court may exercise jurisdiction. See, e. g. 

Stefanick v. Minucci, 460 Pa. 574, 576,333 A.2d 920,922 (l975)(distinguishing between an in 

personam action to compel an agreement of sale for real property from an in rem action to quiet 

title); Esposita v. Peden, 9 Pa. D & C 3d 712, 717 (Ct. Common Pleas Somerset Cty. 

1978)("[A]n action for specific performance of a contract is a transitory in personam action"). 

Although both parties offer the alternative view that the Archdiocese be analogized to a 

nonprofit corporation, that approach leads to serious ambiguities under 20 Pa.C.S.A § 726. This 

is because section 726 provides that venue for a nonprofit corporation would be either in the 

county where the registered office is located or in the absence of such registered office, "in a 

county where any property held or controlled by the nonprofit corporation is located."24 Since 

the Archdiocese appears to admit that it has no registered office,25 section 726 would appear to 

root venue in the diverse counties where the cemeteries are located. Another PEF code section 

not cited by the parties is 20 Pa.C.S. § 727 which provides that venue for cemetery companies 

"shall be in the county where the burial ground, or any part thereof, is located .... " It is well 

established, however, the claims of improper venue may be waived. See, e.g. Pa.R.C.P. 1006 

(3)(e); Zappala v. Brandolini Prop. Mgmt. Inc., 589 Pa. 516, 538, 909 A.2d 1272, 1285 (2006). 

24 Section 726 provides: Venue of nonprofit corporations Except as otherwise prescribed by general rules, in 

exercising the jurisdiction of the court over the property or affairs of a domestic or foreign nonprofit corporation, the 

venue shall be in the county where the registered office ofthe corporation is located or deemed to be located for 

venue purposes or, in the absence of a registered office within this Commonwealth, in a county where any property 

held or controlled by the nonprofit is located." 20 Pa.C.S. A. § 726. 

25 In somewhat tortured argument, the Archdiocese's brief states: "If the Archdiocese had been incorporated, 

Section 726 of the PEF Code unquestionably would require venue in Philadelphia County alone since the 

Archdiocese's registered office would be located in Philadelphia. It would be counterintuitive to conclude that, 

simply because the Archdiocese is unincorporated, the legislature would require it to file actions in counties other 

than Philadelphia even though, similar to a corporation registered in Philadelphia, the Archdiocese established its 

headquarters in Philadelphia." 1/16/14 Archdiocese Brief at 9. 

8 
PUBLIC VERSION 

In this case, both parties have submitted themselves to the jurisdiction of this court, waiving any 

claims of improper venue which are, of course, distinct from jurisdiction. For all of these 

reasons, the statutory provisions supporting the trust analogy on the facts of this case offer the 

clearer, more convincing guidance. 

In turning to the narrow substantive issue of whether the proposed lease and management 

agreements constitute a diversion of any property from the purposes, uses and trusts to which the 

Cemeteries have been lawfully dedicated as set forth in 10 P.S. §81, the assurances of the 

Attorney General26 

are highly persuasive because he is charged with protecting such interests. 

See e,g., Com. v. Citizens Alliance for Better Neighborhoods, 983 A.2d 1274, 1277 (209)("it is 

the well settled law of the Commonwealth that the Attorney General is responsible for the public 

supervision of charities through his parens patriae powers"). Significantly, no formal 

objections have been filed of record to the Archdiocese's petition despite the extensive notice 

outlined at the beginning of the January 6, 2014 hearing. One of the concerns expressed by a 

witness at the hearing that StoneMor might access the Perpetual Care Fund was specifically 

raised by Mr. Barth's questioning of Mr. O'Shaughnessy who confirmed that once that fund was 

transferred to an irrevocable trust, StoneMor would not have access either to it or its earnings. 

Moreover, he confirmed that such actions as building cell phone towers and the sale of property 

would be subject to the approval of the Archdiocese.27 Finally, both the lease and management 

agreements state their intent to maintain the Catholic nature of the cemeteries. In light of these 

assurances, the proposed lease and management agreements do not constitute a diversion of any 

property from the purposes, uses and trusts to which the cemeteries have been lawfully 

dedicated. The ultimate financial prudence of this transaction, of course, is beyond the scope of 

review. 

Conclusion 

As set forth in the contemporaneously issued decree, the Petition filed by the Archdiocese 

is approved. 

26 1/6/14 N.T. at 15 (Lawrence Barth). 27 1/6/14 N.T. at 69-70 (O'Shaughnessy). 

9