...Adamn Funeral Home In: Business and Management Adamn Funeral Home d A family business is any kind of business which is entirely owned by the members of a single family. A family business is passed on from generations to generations without any requirements among the family members which create unity among the family. Regarding the first question asked, “Should Charlie be chosen as the next president of Adams Funeral Homes? Why or why not? And if the meeting should be scheduled for the following Thursday”, the next paragraph will answered and elaborated more based on the case given. Charlie is Robert’s son who apparently is the equal owner together with Rick of the family business known as Adams Funeral Home. He is also Rick’s nephew and a potential fourth generation successor. In my opinion I would suggest that Charlie should be chosen as the next president of Adams funeral Home. The reasons why I say this are as follows; Charlie is experienced and educated. Having an experienced working can be a help businesses attain their goals. At the age of seven years old, he started working alongside his grandfather in the family business and when he was at the age of eleven or twelve years old he had been regularly helping his father running the family business. Charlie is also educated, the fourth generation member attended Georgia State University and graduated in the year 1999, later on he joined a mortuary school for a year and after completion he joined the family business...
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...September 21, 2013 TAX FILE MEMORANDUM FROM Latisha Gooley SUBJECT Peaceful Pastures Funeral Home, Incorporated prepaid income for services. Today I spoke with the owners of Peaceful Pastures Funeral Home Incorporated’s owners, with respect to their July 28, 2013 letter requesting tax assistance. Peaceful wishes to know if they could include their prepaid income in the year that the services were rendered. FACTS Peaceful Pastures is an accrual basis taxpayer who provides a full line of prepaid funeral services and sells goods related to those services to its clientele that will be provided to the customer when the customer becomes deceased. Peaceful Pastures goods and services are refundable upon the purchasers request, up until the purchaser uses the services. Peaceful Pastures wants help determining when they are to claim taxes for earnings in their prepaid program for their funeral home. ISSUE Does Peaceful Pastures Funeral Homes Inc. claim their prepaid income in the period in which it was received or can Peaceful Patures claim the income in the period in which the services are rendered? CONCLUSION Peaceful Pastures, reported the income correctly on their taxes the year that the services were rendered. Peaceful Pastures Funeral Homes Inc. must realize the income in the year that it receives prepaid income from a buyer and not in the year the goods and services are rendered. Therefore the IRS is correct and Peaceful may owe back taxes as well as penalties and interest...
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...be part interview and part essay. A local funeral director was interviewed about final preparations, the purpose of a modern funeral, how people cope with death, and unusual request for funeral services. A brief discussion how some modern funeral traditions were originated and why death is almost always attached to fear will also be addressed. Death is still reacted to with fear even with all the modern scientific and medical knowledge that is available to our society. Since no one has ever died and returned to tell about what death is really like, we as humans have a natural fear of what is not understood or cannot be controlled (www.wyfda.org 1). The typical response to death is avoidance because death is not a pleasant topic of conversation. Most speak of people dying and not focusing on themselves. Fear has been a response to death since primitive times; this fear started the first burial rituals, that were meant to protect the lining from the spirits, which caused the death (1). Along with the burning of corpses to destroy evil spirits, some cultures would eat the deceased as a show of respect to the person who died (www.anthropology.uwaterloo.ca 2). The fear of the dead carried over into religious thought and sacrifices of all kinds were made in honor of the dead and to appease the spirits. A modern funeral for most cultures is a spiritual experience. According to a local funeral director, Charlie Kurrus (Kurrus Funeral Home), wakes that are held today are derived from...
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...In this paper I will provide a SWOT analysis of the A.A. Rayner Funeral Home of Chicago. In the analysis I will provide an analysis including strengths, weaknesses, opportunities and threats. Strengths A.A. Rayner and Sons was established in 1947. Ahmed A. Raymer was a graduate of Prairie View University, Worsham College of Mortuary Science and John Marshall Law School. The A.A. Rayner Funeral home has a rich family history in Chicago and has been a staple in the African American community since its inception. The A. A. Rayner and Sons has 2 locations 318 E. 71 St. and 5911 W. Madison St. The business is currently managed by the third generation of the Rayner family. Its annual estimated revenue from each funeral home is $500,000 - $1,000,000. The Rayner’s were involved in historically high profile burials. Emmett Till, a young African American man who was killed in Mississippi and his and the late Mayor Harold Washington. A. A. Rayner Jr. was a pilot in the Air Force and one of the original Tuskegee Airmen. He was also elected to the Chicago city council to the 6th ward in 1967. “We are honored to have been able to serve our community, and we consider it a privilege and an important responsibility to offer our very best. A.A. Rayner & Sons leadership and commitment to affordable, ethical and professional service will continue for generations to come. “ The Rayners’ are one of the few funeral homes that provide services for recipients of public assistance. The Rayners’...
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...In The Embalming of Mr. Jones, Jessica Mitford reveals an in-depth look into the embalming practices of the funeral industry. As a long tradition, the relatives would view the process of embalming within the deceased’s home. However, funeral directors have slowly relocated the embalming to funeral homes and discouraged the relatives from attending. Mitford postulates if American were to know the funeral industry’s practices, American would reject the services. Therefore, it is in the best financial interest of the funeral industry to shroud their practices in secrecy. Mitford discusses the terminology that embalmers use to refer to themselves, “dermasurgeon.” Mitford further states the title was positively corrupted to “demisurgeon.” These embalmer utilizes multiple medical tools, such as scissors and forceps, and chemicals to successfully embalm. Mitford expresses her disdain by stating the tools and techniques used are crude compared to a proper surgeon. Many different types of chemical are for specific uses. A vast array of cosmetic products and aid are used in dressing the body. John Eckels, president of the Eckels College of Mortuary Science, explained the process would take a short amount of time in skilled hands. No matter how damaged the bodies are, the bodies can be restored into a resemblance of normalcy. First, the embalmer drains the blood from Mr. Jones’s body through one of the arteries. Each embalmer has their own favorite artery to work with. Embalming fluid...
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...America Funeral Process Funerals are some of the most difficult activities for most individuals to experience, especially when they involve the death of a loved one. Over the years, there has grown a common and yet distinct American custom when it comes to how funerals are perceived and conducted (James 348). However, most Americans still hold unto the traditional funerals as opposed to modern ones. Unfortunately, the American funeral customs put a lot of more emphasis on some activities that turn out to be very costly. Worst of all, the economic burden that this traditions put on the bereaved families is even more detrimental. Most of the old folks are the greatest defenders and proponents of the traditional funeral customs. Since these are people who have the greatest if not the final say when it comes to family matters, many American families have found themselves becoming slaves of this old and outdates funeral practices whose greatest achievement is soaring the expenses of such a process. Yes, that is very true. American funerals are one of the most expensive funerals to undertake in the whole world. The funerals expenses plans or insurances have done nothing but to augment the funerals expenses as well (Leamy). It is very important for Americans to realize that there are many hidden charges that come with such plans. Funeral rituals have remained part of the American funeral process for many years. Just like in other parts of the world, the history of the funeral services...
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...A mortician could also be known as a funeral director. They are the ones usually involved in the embalming, cremation and burial of the deceased. Most funeral homes are a family business that is ran by morticians within the family. In the United States, the individual states each have their own licensing regulations for funeral directors. Most require an associate’s degree or a bachelor’s degree, along with a board examination. The educational requirements for a mortician can be associate’s degree to a master’s degree. You can also train to be a technical assistant for two years. Mortician’s have to keep their license by taking classes. College courses to become a mortician vary from your basic business classes, to psychological understanding, becoming a mortician requires many different skills. You will need to take business classes to run the funeral home, anatomy to embalm the body, and cosmetology to prepare the body for the funeral. You also have to take courses on dealing with other peoples grievances over losing a loved one and how to respond to them…being a funeral director is a very emotional job. When funeral directors are notified of a death, they arrange for the body to be moved to the funeral home. They get the information needed for the death certificate and for the newspaper death notice, or obituary. They meet with the family of the deceased to discuss the details of the funeral service, including the selection of a casket. It’s a lot more than just embalming...
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...MARCH 4, 2002 The Loewen Group, Inc. (Abridged) In March 1999, John Lacey and the management team at the Loewen Group, Inc., had to decide what course of action to take in light of the company's imminent financial difñculties. On January 22,1999, Lacey, a renowned turnaround specialist, was appointed chairman of Loewen, the second largest death care company in North America. Headquartered in Burnaby, British Columbia, Loewen owned over 1,100 funeral homes and more than 400 cemeteries in the U.S. and Canadá; it also owned 32 funeral homes in the United Kingdom. The company had come a long way since its modest beginnings in Canadá, where Ray Loewen, the founder (and, until recently, chairman and CEO), started out helpinghis father run the family funeral business in the late 1950s. During the last two decades, Loewen Group had grown explosively, mainly by acquiring small independent funeral homes and cemeteries in densely populated urban markets; in recent years the company had also acquired several large established funeral chains. Over the last five years alone, Consolidated revenues had grown by nearly 30 percent a year, on average, from $303 million to over $1.1 billion. Despite its impressive growth, the company faced a major financial crisis. It lost $599 million for 1998, compared to earning $43 million the previous year. Loewen's on-going acquisitions program had been aggressively ñnanced with debt. At year-end 1998, total debt stood at more than $2.3 billion—more...
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...Tax Research Memorandum Peaceful Pastures Funeral Homes, Inc. Prepared by: May 25, 2014 May 25, 2014 TAX FILE MEMORANDUM FROM SUBJECT Peaceful Pastures Funeral Home, Inc. Peaceful Pastures Funeral Home, Inc. has contacted me for advice in regards to an audit notice rendered to them by the IRS. The incorporated funeral home wants to know if the IRS is correct when stating that Peaceful’s program has prepaid income that must be included in the company’s income and is subject to tax. FACTS Peaceful is an accrual basis taxpayer that offers funeral services together with products related to the services. The company created a program, after experiencing bad debts and losses, that gives customers the opportunity to pay for goods and services in advance that will be incurred by them at the time of death. The contract included a promise to the purchasers to refund payments at any time up until the goods or services are rendered to them. Because peaceful is an accrual basis tax payer, the pre payments from the customers and income gained from them are subject to tax. ISSUE Are the payments made in advance by the customers for Peaceful’s program considered prepaid income that is taxable at the end of the year? CONCLUSION The prepaid income from the customers is realizable as income only in the year that Peaceful receives the pre-payments. This means that income is not realizable at the time that the goods and services are rendered. Because of this, the IRS was correct in...
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...America Funeral Process Funerals are some of the most difficult activities for most individuals to experience, especially when they involve the death of a loved one. Over the years, there has grown a common and yet distinct American custom when it comes to how funerals are perceived and conducted (James 348). However, most Americans still hold unto the traditional funerals as opposed to modern ones. Unfortunately, the American funeral customs put a lot of more emphasis on some activities that turn out to be very costly. Worst of all, the economic burden that this traditions put on the bereaved families is even more detrimental. Most of the old folks are the greatest defenders and proponents of the traditional funeral customs. Since these are people who have the greatest if not the final say when it comes to family matters, many American families have found themselves becoming slaves of this old and outdates funeral practices whose greatest achievement is soaring the expenses of such a process. Yes, that is very true. American funerals are one of the most expensive funerals to undertake in the whole world. The funerals expenses plans or insurances have done nothing but to augment the funerals expenses as well (Leamy). It is very important for Americans to realize that there are many hidden charges that come with such plans. Funeral rituals have remained part of the American funeral process for many years. Just like in other parts of the world, the history of the funeral services...
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...February 23, 2014 Funeral Homes Losing a loved one is a heartbreaking experience. Experience, that sooner or later we all will go through. When your loved one dies, the last thing you want to do is to have to take care of paperwork and the details of the burial or cremation. That is where the funeral homes steps in to help you out in this difficult moment. I chose to visit Evergreen Memorial Gardens Funeral Chapel and Cemetery which provides complete funeral services, graveside services, complete cremation services, immediate cremation services and offer personalized services as well. This beautiful building is located in south Vancouver, Washington. It is surrounded by green grass and tall trees. It has big parking lot to accommodate everybody who comes there. I liked it because of the variety services and support this business provides. I was very interested in embalming. Embalming is a process which is used to temporary prevents body from decomposition. Embalmer injects chemicals, embalming fluid, into arteries and stomach areas to keep body looking as natural as possible for funeral services. This process allows relatives to make necessary arrangements for final ceremony. In a state of Washington embalming cannot be done without permission. Also, embalming is not required by the law. If embalming is not done on the body, body has to be refrigerated. According to Evergreen Memorial Gardens Funeral Home, if the family chooses not to do embalming on deceased person, there...
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...always enjoyed working with children, so after graduating high school she got a job working as a Direct Support Professional, at a group home for mentally challenged children. The children she worked with ranged in age from 7 to 21 years old. Toward the end of the year, Brooke moved to live with her mother in Omaha, Nebraska. Shortly after she earned a position as an Assistant Teacher, working with 3 year olds, at Rosewood Children’s Academy. She also worked part-time as a swim instructor for children at the YMCA. After working at both of those jobs for a while, she was extremely fortunate to come across a job opportunity at a local, podiatrist office in Fremont, Nebraska. Brooke worked as the Front Desk Receptionist for about a year. She also worked as a part-time nanny for one of the neighbor kids on her days off. Right before Brooke turned 21, she took a vacation to Texas to celebrate her upcoming birthday with her best friend who was attending the University of North Texas. While in Dallas, she met the love of her life. It was then she made the executive decision to move to the Dallas area. On August 15, 2014, she moved to downtown Dallas to pursue her relationship. October 2014, she received a job working with school age children at LMNOP Children’s Academy, in Carrolton, Texas. In August of 2015, Brooke enrolled in the Funeral Directors program, at the...
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...INDUSTRY AND COMPETITORS The funeral home industry has been at a steady decrease for the past decade. Not only is this present at a local or regional level, but at a national level. The traditional funeral service and burial are becoming less favored. Instead, across the country, families are preoccupied by external distractions. These distractions have nothing to do with the funeral homes’ capabilities, but with the growing popularity of cremations. “Our cremations have tripled in the past 5 years,†said Jason Monell, a funeral director in Northern Kentucky. Cremation has been a popular choice in the West for years, but the trend is sweeping the country as cremation gains wider acceptance. “In 2002, arrangements for 22 percent of all deaths in the United States included cremation, according to the National Funeral Directors Association. By 2010, the association expects that to nearly double†(Conner). There are many reasons why cremations are going to take over the industry down the road. This causes funeral directors to create other services and opportunities to make their businesses profitable. The first main reason why cremations are gaining popularity has to do with the environment. This is probably one of the most apparent and obvious reasons. Cemeteries are starting to run out of land causing people to develop a concern. However, there are measures currently taking place to help conserve land. For example, Highland Cemetery in Northern Kentucky has dedicated...
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...RYAN FUNERAL HOME CASE INTRODUCTION On a warm Chicago evening in August 2005, Regina Ryan leaned back in an overstuffed armchair in her brightly lit apartment above Ryan Funeral Home. Seventy-five years old and a widow, Regina smiled as she looked at the sons and daughters gathered before her: Maureen, Patrick, Sean, Brendan, Conner, and Siobhan. Finally she spoke: “Your father was proud to own his own funeral home. He built this from nothing to what it is today. By serving local families so well, the name Ryan Funeral Home has come to mean compassion, integrity, and quality to those in this area. Reputation is everything in the funeral business. “He’s gone now, and I must decide what’s to become of all this. I always thought it would be a simple decision: pass the business to the next generation.” “It’s not so simple. The funeral industry has changed dramatically from what it was when we started out. It’s much harder to make a living than it once was. Nonetheless, I know that the reason your father started this business was because he wanted something to pass on to his children. This was to be his legacy.” As her mother spoke, Maureen thought about how important the future of Ryan Funeral Home was to her personally. She was the only one of the six children who had become a funeral director, and she has worked alongside her father for eleven years. Maureen often met with families to make funeral arrangements when her father was busy elsewhere...
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...13 Proposal for Funeral Home Education Class Professor Hayes Deacquernita Davidson-Melton Proposal for Funeral Home Education Classes Pricing of Funeral Merchandise State Requirements For Funeral Directors by Dante’ L. Jelks By Deacquernita Davidson November 16, 2013 Purpose After care study, of the pricing of funeral home merchandise, the management and staff of Funeral Directors by Dante’ L. Jelks have decided to do a classes on the requirements for funeral services and burial. This proposed class will help the team to understand the requirements and needs for burial and the costs for these items. It is designed to help the team and directors better assist family when they come in for an arrangement conference and to make the expenses a little more economical. Proposed Course of Introduction This educational course will be taught by Mr. Dante L. Jelks who has been in the funeral service business for over 20 or more years. Mr. Jelks is a dynamic mortician, funeral director and embalmer. Because costs affects the consumer and the establishment, we would like to educate everyone on the requirements of funeral merchandise and services and what’s needed to get your loved one buried. Teaching/Learning Methods This activity-oriented training will involve role-playing, videos and lectures from other Professional Morticians. The trainer will act as the facilitator to assist each team member with portraying a funeral director. The training will actually involve working...
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