2026-09-24T07:56:18-05:00 2025-12-31 050568611 SST ACCOUNTANTS & CONSULTANTS PLLC 12720 HILLCREST ROAD SUITE 500 DALLAS TX 752302039 990 2025-01-01 751104546 PIERCE MORTUARY COLLEGES INC PIER 7088651600 2913 GARDNER ROAD BROADVIEW IL 60155 TORIE SUTTON CFO 7088651600 2026-09-21 1 JEANETTE VERRELLI P00742631 9723921143 2025 DALLAS INSTITUTE OF FUNERAL SERVICE GUPTON-JONES COLLEGE OF FUNERAL SERVICE MID-AMERICA COLLEGE OF FUNERAL SERVICE JOSEPH FINOCCHIARO 2913 GARDNER ROAD BROADVIEW IL 60155 16702907 0 X WWW.PIERCE.EDU X 1962 TX EDUCATING STUDENTS ON THE SUBJECT OF EMBALMING OF THE HUMAN DEAD AND THE BUSINESS AND PROFESSION OF FUNERAL SERVICE. 5 4 187 1 0 0 2785 6227 17795533 15902844 605201 505558 104418 274873 18507937 16689502 154658 106161 0 0 10436307 10730442 0 0 0 8593827 7727293 19184792 18563896 -676855 -1874394 15573779 13674416 2618502 2593533 12955277 11080883 X PIERCE MORTUARY COLLEGES, INC.'S MISSION IS TO ENGAGE IN ALL ACTIVITIES NECESSARY, USEFUL, OR EXPEDIENT TO PROMOTE AND FURTHER INTEREST IN EDUCATION, BEING PRIMARILY CONCERNED WITH EDUCATIONAL STUDY AND RESEARCH, DISSEMINATING SAME AND TEACHING THE SUBJECT OF EMBALMING OF THE HUMAN DEAD; AND THE BUSINESS AND PROFESSION OF FUNERAL SERVICE. 0 0 14164218 106161 16177717 PIERCE MORTUARY COLLEGES, INC. OFFERS AN ACCREDITED PROGRAM IN MORTUARY SCIENCE FOR THOSE INTERESTED IN EDUCATION STUDY, SCIENTIFIC RESEARCH, AND THE BUSINESS AND PROFESSION OF FUNERAL SERVICE EDUCATION. THE SCHOOL SERVED 1,848 STUDENTS IN 2025. 14164218 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 36 0 1 187 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X TORIE SUTTON 7088651600 2913 GARDNER ROAD BROADVIEW IL 60155 JAY DODDS CHAIRMAN - START: 8/2025 2.00 X X 5000 0 0 TIM R BORDEN TREASURER/TRUSTEE 1.00 X X 5000 0 0 JOSEPH U SUHOR III CHAIRMAN - END: 8/2025 1.00 X X 5000 0 0 ANN MESLE TRUSTEE 1.00 X 0 0 0 MARK BATES TRUSTEE 1.00 X 0 0 0 BILLIE WILSON VP / CHIEF HR OFFICER 40.00 X 202870 0 7316 CYNTHIA GARDE VP / CHIEF INFORMATION OFFICER 40.00 X 205907 0 6345 JOSEPH FINOCCHIARO PRESIDENT/CEO 40.00 X 293749 0 11707 TORIE SUTTON CHIEF FINANCIAL OFFICER 40.00 X 163223 0 10942 TYLER WRIGHT VP / CHIEF OPERATING OFFICER 40.00 X 233290 0 10238 EDWARD HART OUTGOING CFO 40.00 X 120727 0 4795 DAVID HESS CAMPUS PRES. MID-AMERICA COLLEGE OF FS 40.00 X 161192 0 10186 ERIN WILSON CAMPUS PRES. DALLAS INSTITUTE OF FS 40.00 X 139298 0 13915 FARIS JAFAR CONTROLLER 40.00 X 144367 0 16630 SHARON SAMUEL CAMPUS PRES. GUPTON JONES COLLEGE OF FS 40.00 X 138984 0 14407 WAYNE CAVENDER EMPLOYEE 40.00 X 116098 0 4327 1934705 0 110808 14 0 1 0 WILBERT FUNERAL SERVICES 3500 COLLEGE BLVD LEAWOOD KS 66211 TREASURY/OTHER ADMIN 803337 CENGAGE LEARNING 10650 TOEBBEN DR STE A INDEPENDENCE KY 41051 EDUCATIONAL SERVICES 278515 MCLEOD DIGITAL LLC 818 SUMMIT AVE ST PAUL MN 55105 DIGITAL MARKETING 250000 INSPIRED HEALTH CLEANING 1540 HIGHWAY 138 SE STE 2E CONYERS GA 30013 CLEANING SERVICES 227100 FUNERAL SERVICE EDUCATION RESOURCE CENTE 3000 W MEMORIAL STE 123 OKLAHOMA CITY OK 73120 EDUCATIONAL SERVICES 208069 6 6227 6227 TUITION 611600 13969148 13969148 TECHNOLOGY FEES 611600 902099 902099 BOOKS & SUPPLIES 611600 736844 736844 PRACTICIUM, LAB, AND OTHER FEES 611600 294753 294753 15902844 508261 508261 2703 -2703 -2703 -2703 80524 10702 69822 69822 BAD DEBT RECOVERIES 611600 115959 115959 MISCELLANEOUS 611600 89092 89092 205051 16689502 16177717 0 505558 106161 106161 1286110 1286110 8480673 8399116 81557 208561 208561 73021 73021 682077 590121 91956 733710 183428 550282 125932 125932 53226 53226 801201 801201 450264 450264 449177 111492 337685 387440 11817 375623 20000 20000 1324163 1302923 21240 128510 50778 77732 97748 20799 76949 104 104 610089 597887 12202 185421 148337 37084 TEXTBOOKS & SUPPLIES 820611 820611 BAD DEBT 753600 753600 STUDENT SERVICES 314751 314751 GRADUATE EXAM FEES 212001 212001 259345 258814 531 18563896 14164218 4399678 0 6840578 6558839 5398944 4605404 488585 351402 11677 8593 116417 277923 4485912 3384396 1468747 1101516 9383 9383 1239448 761356 15573779 13674416 1028323 1414546 332306 401782 654 0 1257219 777205 2618502 2593533 X 12955277 11080883 12955277 11080883 15573779 13674416 -1874394 0 X 0 1 X 1 1 1 X 3650707 2744417 906290 795352 600126 195226 39853 39853 0 1101516 OPERATING LEASE RIGHT OF USE ASSET 761356 761356 OPERATING LEASE 777205 777205 X 16702907 10702 10702 16692205 -2703 -2703 16689502 18574598 10702 10702 18563896 0 18563896 PART X, LINE 2: THE COLLEGES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE IRC. THE COLLEGES HAVE BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(2), AND AS SUCH, CONTRIBUTIONS TO THE COLLEGES QUALIFY FOR DEDUCTIONS AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE COLLEGES' EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE OPERATING STATEMENT OR ACCRUED IN THE STATEMENT OF FINANCIAL POSITION. FEDERAL AND STATE TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 10,702. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF PROPERTY AND EQUIPMENT -2,703. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 10,702. 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE FOLLOWING STATEMENT IS PUBLISHED IN THE PIERCE MORTUARY COLLEGES, INC.'S CATALOG, WHICH INCLUDED ADMISSION PROCEDURES - IN ACCORDANCE WITH TITLE IV OF THE CIVIL RIGHTS ACT OF 1964 (P.L. 88) WE ACCEPT STUDENTS WITHOUT REGARD TO RACE, COLOR, OR COUNTRY OF ORIGIN. SCHEDULE E, PART I, LINE 4 LINE 4A: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY MAINTAIN RECORDS WITH REGARD TO THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, OR ADMINISTRATIVE STAFF. LINE 4B: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY MAINTAIN RECORDS WITH REGARD TO SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE AWARDED ON A RACIALLY NONDISCRIMINATORY BASIS. LINE 4D: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY KEEP COPIES OF MATERIALS USED TO SOLICIT CONTRIBUTIONS BY THE ORGANIZATION OR ON ITS BEHALF. SCHEDULE E, PART I, LINE 6 PIERCE MORTUARY COLLEGES, INC. PARTICIPATES IN TITLE IV PROGRAMS ADMINISTERED BY THE U.S. DEPARTMENT OF EDUCATION. 1 SPONSORSHIPS/SCHOLARSHIPS 1070 106161 PART I, LINE 2: PIERCE MORTUARY COLLEGES IMPLEMENTS AND PROACTIVELY APPLIES PROCEDURES THAT ARE DESIGNED TO ENSURE THAT GRANT FUNDS FOR STUDENT AID ARE MANAGED WITH THE HIGHEST LEVEL OF INTEGRITY AND COMPLIANCE. THROUGH DILIGENT MONITORING AND ADHERENCE TO REGULATORY REQUIREMENTS, THE INSTITUTION UPHOLDS ITS RESPONSIBILITY TO STUDENTS, TAXPAYERS, AND FUNDING AGENCIES. X X X 0 0 0 0 0 0 0 0 0 JOSEPH FINOCCHIARO PRESIDENT/CEO 253749 0 40000 0 0 0 8988 0 2719 0 305456 0 0 0 TYLER WRIGHT VP / CHIEF OPERATING OFFICER 198290 0 35000 0 0 0 9388 0 850 0 243528 0 0 0 CYNTHIA GARDE VP / CHIEF INFORMATION OFFICER 170907 0 35000 0 0 0 3626 0 2719 0 212252 0 0 0 BILLIE WILSON VP / CHIEF HR OFFICER 167870 0 35000 0 0 0 4816 0 2500 0 210186 0 0 0 TORIE SUTTON CHIEF FINANCIAL OFFICER 128223 0 35000 0 0 0 5400 0 5542 0 174165 0 0 0 DAVID HESS CAMPUS PRES. MID-AMERICA COLLEGE OF 146192 0 15000 0 0 0 6591 0 3595 0 171378 0 0 0 FARIS JAFAR CONTROLLER 119367 0 25000 0 0 0 6192 0 10438 0 160997 0 0 0 SHARON SAMUEL CAMPUS PRES. GUPTON JONES COLLEGE OF 138984 0 0 0 0 0 5209 0 9198 0 153391 0 0 0 ERIN WILSON CAMPUS PRES. DALLAS INSTITUTE OF FS 139298 0 0 0 0 0 5941 0 7974 0 153213 0 0 0 SUHOR MANAGEMENT LLC COMPANY OWNED BY CHAIRMAN OF THE BOARD OF TRUSTEES 392967 LEASE PAYMENTS 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE COMPLETED FORM IS REVIEWED AND APPROVED BY THE CHIEF FINANCIAL OFFICER. THE FORM 990 IS ALSO PROVIDED TO THE BOARD OF TRUSTEES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST QUESTIONNAIRES ANNUALLY. ANY CONFLICTS THAT ARISE DURING THE YEAR ARE ADDRESSED. ANY PERSON WITH A CONFLICT RECUSES THEMSELVES FROM ANY DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE ORGANIZATION'S OFFICERS IS CENTRALLY MANAGED BY HR AND REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. HR ESTABLISHES SALARY RANGES AND COMPENSATION USING RELEVANT MARKET DATA, INCLUDING THE U.S. BUREAU OF LABOR STATISTICS (BLS), SALARY.COM, INDEED.COM, DICE.COM, AND PAYSCALE.COM. COMPENSATION IS REVIEWED ANNUALLY OR UPON A CHANGE IN ROLE OR DUTIES. HR MAINTAINS COMPENSATION RECORDS AND SALARY RANGES IN PAYLOCITY AND A CENTRALIZED COMPENSATION SPREADSHEET TO SUPPORT CONSISTENCY, PAY EQUITY, AND ONGOING ANALYSIS. FORM 990, PART VI, SECTION C, LINE 19 PIERCE MORTUARY COLLEGES, INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.