1
EXHIBIT 25
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
----------
FORM T-1
STATEMENT OF ELIGIBILITY AND QUALIFICATION
UNDER THE TRUST INDENTURE ACT OF 1939 OF A CORPORATION
DESIGNATED TO ACT AS TRUSTEE
----------
FIRSTAR BANK, N.A.
(Exact name of Trustee as specified in its charter)
<Table>
A National Banking Association 41-0122055
(State of incorporation if not a national bank) (IRS Employer Identification No.)
101 East Fifth Street
Corporate Trust Department
St. Paul, Minnesota 55101
(Address of principal executive offices) (Zip Code)
</Table>
FIRSTAR BANK, N.A.
101 East Fifth Street
St. Paul, Minnesota 55101
(651) 229-2600
(Exact name, address and telephone number of agent for service)
----------
STEWART ENTERPRISES, INC.
<Table>
Louisiana 72-0693290
(State of incorporation or other jurisdiction) (IRS Employer Identification No.)
110 Veterans Boulevard
Metairie, Louisiana 70005
(Address of principal executive offices) (Zip Code)
</Table>
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10 3/4% Senior Subordinated Notes due 2008
(Title of Indenture Securities)
2
TABLE OF ADDITIONAL REGISTRANTS
Each of the following subsidiaries of Stewart Enterprises, Inc., and
each other subsidiary that is or becomes a guarantor of the securities
registered hereby, is hereby deemed to be a registrant.
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
S.E. OF TUCSON, ARIZONA, INC. ARIZONA 86-0905540
GRIFFIN-LEGGETT, INC. ARKANSAS 71-0078620
FOREST HILLS CEMETERY, INC. ARKANSAS 71-0249636
GRIFFIN LEGGETT HEALEY & ROTH, INC. ARKANSAS 71-0455597
GRIFFIN-LEGGETT INSURANCE AGENCY, INC. ARKANSAS 72-1420663
GROSS FUNERAL HOME, INC. ARKANSAS 71-0311354
REST HILLS MEMORIAL PARK, INC. ARKANSAS 71-0350100
GRIFFIN LEGGETT - CONWAY, INC. ARKANSAS 71-0675698
DILDAY BROTHERS HUNTINGTON VALLEY MORTUARY CALIFORNIA 95-2556142
HOPSON MORTUARY, INC. CALIFORNIA 95-2803488
LASSILA FUNERAL CHAPELS, INC. CALIFORNIA 94-2756152
SANTA BARBARA FUNERAL SERVICES, INC. CALIFORNIA 95-2485442
S.E. ACQUISITION OF CALIFORNIA, INC. CALIFORNIA 72-1307437
ALL SOULS MORTUARY, INC. CALIFORNIA 94-3274423
ASHES TO ASHES, INC. CALIFORNIA 95-3983428
ASSUMPTION MORTUARY, INC. CALIFORNIA 77-0498846
BARSTOW FUNERAL HOMES, INC. CALIFORNIA 33-0638122
BUCHHEIM FAMILY, INC. CALIFORNIA 94-2746770
CALVARY MORTUARY OF LOS ANGELES, CALIFORNIA, INC. CALIFORNIA 94-3281559
CATHOLIC MORTUARY SERVICES, INC. CALIFORNIA 68-6186018
DeYOUNG MEMORIAL CHAPEL, INC. CALIFORNIA 94-2564101
HOLY CROSS MORTUARY OF CULVER CITY, CALIFORNIA, INC. CALIFORNIA 94-3281560
HOLY CROSS MORTUARY OF POMONA, CALIFORNIA, INC. CALIFORNIA 94-3281562
LOMBARD & CO. CALIFORNIA 94-1495254
N.D. DAVIS & ASSOCIATES, INC. CALIFORNIA 94-2303150
QUEEN OF HEAVEN MORTUARY, INC. CALIFORNIA 94-3281558
RESURRECTION MORTUARY, INC. CALIFORNIA 94-3281561
RICHARD PIERCE FUNERAL SERVICE CALIFORNIA 94-1726912
RIVER CITIES FUNERAL CHAPEL, INC. CALIFORNIA 68-0361610
S.E. ACQUISITION OF DELANO, CALIFORNIA, INC. CALIFORNIA 94-3289240
S.E. ACQUISITION OF GLENDALE, CALIFORNIA, INC. CALIFORNIA 72-1318639
S.E. ACQUISITION OF LANCASTER, CALIFORNIA, INC. CALIFORNIA 72-1313799
S.E. ACQUISITION OF LOS OSOS MORTUARY AND MEMORIAL PARK, INC. CALIFORNIA 72-1312297
S.E. ACQUISITION OF OAKHURST, CALIFORNIA, INC. CALIFORNIA 94-3269965
S.E. ACQUISITION OF OROVILLE, CALIFORNIA, INC. CALIFORNIA 91-1751841
S.E. ACQUISITION OF SAN DIEGO, CALIFORNIA, INC. CALIFORNIA 94-3293688
SAN FERNANDO MISSION MORTUARY, INC. CALIFORNIA 94-3281557
SANTA CLARA MORTUARY, INC. CALIFORNIA 77-0498848
SCOVERN MORTUARY, A CALIFORNIA CORPORATION CALIFORNIA 95-3780939
SDCA HOLDINGS, INC. CALIFORNIA 95-6062503
SAN DIEGO CEMETERY ASSOCIATION CALIFORNIA 95-2131281
SIMPLICITY PLAN OF CALIFORNIA, INC. CALIFORNIA 68-0404445
STEWART PRE-NEED SERVICES, INC. CALIFORNIA 68-0404446
STRICKLIN/SNIVELY MORTUARY CALIFORNIA 95-2426875
CATALINA CHANNEL CREMATION SOCIETY CALIFORNIA 33-0422532
WALLACE E. WHITE & HOWARD J. CALLANAN, INC. CALIFORNIA 95-1370180
WOODSIDE CHAPEL OF CRIPPEN & FLYNN CALIFORNIA 94-1494933
SENTINEL CREMATION SOCIETIES, INC. DELAWARE 94-3085260
S.E. ACQUISITION OF MURIETTA, CALIFORNIA, INC. CALIFORNIA 68-0420934
S.E. ACQUISITION OF SANTA MARIA, CALIFORNIA, INC. CALIFORNIA 68-0420935
VICTOR V. DESROSIER, INC. CALIFORNIA 95-1535997
</Table>
ii
3
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
CEMETERY MANAGEMENT, INC. FLORIDA 59-2200905
ARLINGTON MEMORIAL PARK CEMETERY AND FUNERAL HOME, INC. FLORIDA 59-1008713
BALDWIN-FAIRCHILD FUNERAL HOMES, INC. FLORIDA 59-2050710
ALL FAITHS MEMORIAL PARK, INC. FLORIDA 59-1825207
ORLANDO FUNERAL HOME, INCORPORATED FLORIDA 59-0385477
THE SIMPLICITY PLAN, INC. FLORIDA 59-3506520
BAY AREA CREMATORY, INC. FLORIDA 59-1706261
BRUCE OCALA FUNERAL HOME, INC. FLORIDA 59-2256460
BETH DAVID FUNERAL CHAPEL TAMPA, INC. FLORIDA 59-3278592
BETH DAVID MEMORIAL CHAPEL, INC. FLORIDA 59-3054190
CHAPEL HILL CEMETERY, INC. FLORIDA 59-1036850
GLEN HAVEN MEMORIAL PARK, INC. FLORIDA 59-1280092
HIGHLAND MEMORY GARDENS, INC. (FL) FLORIDA 59-1311244
SEMORAN FUNERAL HOME, INC. FLORIDA 59-2174496
FLORIDA HILLS MEMORIAL GARDENS, INC. FLORIDA 59-1472326
GARDEN OF MEMORIES, INC. FLORIDA 59-0259432
A.P. BOZA FUNERAL HOME, INC. FLORIDA 59-1237218
CURRY & SON FUNERAL HOME, INC. FLORIDA 59-2232961
WOODLAWN MEMORY GARDENS, INC. (ST. PETE) FLORIDA 59-0586203
GOOD SHEPHERD MEMORIAL GARDENS, INC. FLORIDA 59-1157844
DAVID C. GROSS FUNERAL HOME, INC. FLORIDA 59-3061484
HUBBELL FUNERAL HOME AND CREMATORY, INC. FLORIDA 59-2031206
KENT R. PALMER, INC. FLORIDA 59-2786934
KICLITER FUNERAL HOME, INC. FLORIDA 65-0327962
MADCEM OF FLORIDA, INC. FLORIDA 59-2815682
MEMORIAL PARK CEMETERY, INC. FLORIDA 59-2977889
OAKLAWN PARK CEMETERY AND FUNERAL HOME, INC. FLORIDA 59-2872325
ROBERTS FUNERAL HOME, INC. FLORIDA 59-3483106
ROYAL PALM MEMORIAL GARDENS, INC. FLORIDA 59-2741049
SYLVAN ABBEY MEMORIAL PARK, INC. FLORIDA 59-0600575
TRINITY MEMORIAL GARDENS OF LAKELAND, INC. FLORIDA 59-3325358
TURNER CREMATORY, INC. FLORIDA 59-2992267
TURNER FUNERAL HOMES, INC. FLORIDA 59-2109540
WALSH & WOOD FUNERAL HOME, INC. FLORIDA 59-0614284
WOODLAWN PARK CEMETERY COMPANY (MIAMI) FLORIDA 59-0516280
MEMORIAL SUNSET PARK, INC. FLORIDA 65-0103104
NATIONAL MONUMENT CO., INC. FLORIDA 59-0941038
SOUTH DADE-PALMS MEMORIAL PARK, INC. FLORIDA 59-0778117
SIMPLE TRIBUTE OF FLORIDA, INC. FLORIDA 62-1856388
CHEATHAM HILL MEMORIAL PARK, INC. GEORGIA 58-1354650
EMPRESAS STEWART - CEMENTERIOS, INC. LOUISIANA 72-1244353
EMPRESAS STEWART - FUNERARIAS, INC. LOUISIANA 72-1246744
SIMPLE TRIBUTE, INC. LOUISIANA 72-1505419
EASTLAWN CORPORATION GEORGIA 58-6017469
HOLLY HILL MEMORIAL PARK, INC. GEORGIA 58-1392485
ROSE HAVEN FUNERAL HOME & CEMETERY, INC. GEORGIA 59-3295367
ACME MAUSOLEUM CORPORATION LOUISIANA 72-1149943
INTERNATIONAL STONE & ERECTORS, INC. LOUISIANA 72-0699525
LAKE LAWN METAIRIE FUNERAL HOME, INC. LOUISIANA 72-1114514
LAKE LAWN METAIRIE FUNERAL HOME (JOINT VENTURE) LOUISIANA 72-0851803
LAKE LAWN PARK, INC. LOUISIANA 72-0398541
METAIRIE CEMETERY ASSOCIATION LOUISIANA 72-0684451
PINE CREST CEMETERY, INC. ALABAMA 72-1206115
ALL FAITHS FUNERAL HOME, INC. LOUISIANA 72-1240228
MOUNT OLIVET CEMETERY, INC. LOUISIANA 72-0266567
S.E. AUSTRALIA, INC. LOUISIANA 72-1283266
</Table>
iii
4
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
S.E. SOUTH-CENTRAL, INC. LOUISIANA 72-1239618
ELLISON FUNERAL HOME, INC. ALABAMA 63-1061611
KILGORE-GREEN FUNERAL HOME, INC. ALABAMA 63-0569262
LATHAN FUNERAL HOME, INC. ALABAMA 63-0591928
PINE CREST FUNERAL HOME, INC. ALABAMA 63-1168352
FAITH MEMORIAL PARK & MAUSOLEUM COMPANY, INC. ALABAMA 63-0742168
VALHALLA MEMORY GARDENS AND FUNERAL HOME, INC. ALABAMA 63-0568093
ROCKCO AND SON FUNERAL HOME, INC. ALABAMA 63-0515943
ROCKCO'S FUNERAL HOMES, INC. ALABAMA 63-0944886
S.E. ACQUISITION OF LITHONIA, GEORGIA, INC. GEORGIA 58-2212760
ANDREW J. McGANN & SON FUNERAL HOME, INC. ILLINOIS 36-3199562
S.E. ACQUISITION OF BLUE ISLAND, ILLINOIS, INC. ILLINOIS 36-4234016
S.E. ACQUISITION OF OAK LAWN AND ORLAND PARK, ILLINOIS, INC. ILLINOIS 36-4262912
S.E. CEMETERY MANAGEMENT OF ILLINOIS, INC. ILLINOIS 36-4287051
THEIS-GORSKI FUNERAL HOME, INC. ILLINOIS 36-2377875
KNUTSON FUNERAL HOMES, INC. IOWA 42-0951378
PAULEY FUNERAL HOME, INC. IOWA 42-1029161
RUNYAN MANGOLD, INC. KANSAS 48-0922874
PROFESSIONAL FUNERAL SERVICES, INC. LOUISIANA 72-0969989
D.W. NEWCOMER'S SONS, INC. MISSOURI 43-1843891
DWN PROPERTIES, INC. MISSOURI 43-1450708
FUNERAL SECURITY PLANS, INC. MISSOURI 44-0664950
S.E. ACQUISITION OF BOONVILLE, MISSOURI, INC. MISSOURI 43-1840692
WYUKA FUNERAL HOME, INC. NEBRASKA 47-0814740
WYUKA SIMPLICITY PLAN, INC. NEBRASKA 47-0814533
S.E. ACQUISITION OF ALBUQUERQUE, NEW MEXICO, INC. NEW MEXICO 62-1669343
S.E. ACQUISITION OF SANTA FE, NEW MEXICO, INC. NEW MEXICO 62-1688895
S.E. ACQUISITION OF MUSKOGEE, OKLAHOMA, INC. OKLAHOMA 74-2807790
MT. JULIET FUNERAL HOME, INC. TENNESSEE 62-0946762
MT. JULIET MEMORIAL GARDENS, INC. TENNESSEE 62-0816875
NAVE FUNERAL HOME OF LEBANON, INC. TENNESSEE 72-1411524
SIMPLE TRIBUTE OF TENNESSEE, INC. TENNESSEE 62-1857416
CEMETERY SERVICES, INC. WISCONSIN 39-1147526
S.E. CEMETERY MANAGEMENT OF WISCONSIN, INC. WISCONSIN 39-1940681
WISCONSIN MEMORIAL PARK COMPANY, INC. WISCONSIN 39-1260321
TIME-LOCK INSURANCE AGENCY, INC. WISCONSIN 39-1639947
ST. BERNARD MEMORIAL GARDENS, INC. LOUISIANA 72-0604551
ST. BERNARD MEMORIAL FUNERAL HOME, INC. LOUISIANA 72-0938467
ST. VINCENT de PAUL CEMETERY ASSOCIATION LOUISIANA 72-0308250
STEWART ENTERPRISES (EUROPE), INC. LOUISIANA 72-1358384
STEWART RESOURCE CENTER, INC. LOUISIANA 72-0114030
STEWART SERVICES, INC. LOUISIANA 72-1346587
S.E. MID-ATLANTIC, INC. MARYLAND 52-1602273
GARNER FAMILY FUNERAL HOME, INC. GEORGIA 58-2064086
HAISTEN FUNERAL HOMES, INC. GEORGIA 58-1421290
HAISTEN FUNERAL HOME OF HENRY COUNTY, INC. GEORGIA 58-2022340
HIGGINS AND SON FUNERAL HOME, INC. GEORGIA 58-2425644
S.E. ACQUISITION OF PIKEVILLE, KENTUCKY, INC. KENTUCKY 72-1403502
BOUNDS FUNERAL HOME, INC. MARYLAND 52-1630262
CEDAR HILL CEMETERY COMPANY, INC. MARYLAND 52-1602271
CREST LAWN MEMORIAL GARDENS, INC. MARYLAND 52-1602272
FORT LINCOLN CEMETERY, INC. MARYLAND 52-1376288
FORT LINCOLN FUNERAL HOME, INC. MARYLAND 52-0703419
GALLERY GRANITE CORPORATION MARYLAND 52-1988923
HILLCREST MEMORIAL CEMETERY, INC. MARYLAND 52-0625906
HINES-RINALDI FUNERAL HOME, INC. MARYLAND 52-0959564
</Table>
iv
5
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
JOHN M. TAYLOR FUNERAL HOME, INC. MARYLAND 52-0744522
LOUDON PARK CEMETERY COMPANY MARYLAND 52-0395020
DRUID RIDGE CEMETERY COMPANY MARYLAND 52-0297170
LOUDON PARK FUNERAL HOME, INC. MARYLAND 52-0559766
NALLEY'S FUNERAL HOME, INC. MARYLAND 52-0581481
NATIONAL HARMONY MEMORIAL PARK, INC. MARYLAND 53-0260676
PARKLAWN, INC. MARYLAND 52-0702108
THE PARKWOOD CEMETERY COMPANY MARYLAND 52-0439130
PARKWOOD MANAGEMENT COMPANY MARYLAND 52-1512350
WILLIAM W. CHAMBERS, INC. MARYLAND 53-0239999
SIMPLE TRIBUTE OF MARYLAND, INC. MARYLAND 52-2323145
GORNY & GORNY PATERSON-CLIFTON MORTUARY NEW JERSEY 22-1851465
S.E. ACQUISITION OF CLIFTON, NEW JERSEY, INC. NEW JERSEY 22-3620444
C.J. APPLEGATE AND SONS, INC. NEW YORK 15-0611808
GARDINIER COLLETTI MEMORIAL HOME, INC. NEW YORK 16-1083308
MATTLE GRAY NULTON FUNERAL HOME, INC. NEW YORK 16-1188100
MURPHY FUNERAL SERVICE, INC. NEW YORK 16-1154577
NULTON FUNERAL HOME, INC. NEW YORK 16-1380326
OTTO REDANZ FUNERAL HOME, INC. NEW YORK 16-0843505
CORNELL & DAGGETT, INC. NEW YORK 16-0393170
S.E. ACQUISITION OF FREDONIA, NEW YORK, INC. NEW YORK 52-2073694
BROWN MEMORIALS, INC. NORTH CAROLINA 56-1401127
CATAWBA MEMORIAL PARK, INC. NORTH CAROLINA 56-1186602
CENTRAL STONE WORKS, INCORPORATED NORTH CAROLINA 56-0172230
HAROLD C. DAVIS, INC. NORTH CAROLINA 56-0558688
EVANS FUNERAL HOME, INC. NORTH CAROLINA 56-1766627
EVERGREEN MEMORIAL GARDENS, INC. NORTH CAROLINA 56-0564225
GARRETT - HILLCREST, INC. NORTH CAROLINA 56-0497389
HIGHLAND MEMORY GARDENS OF FRANKLIN COUNTY, INC. NORTH CAROLINA 56-0766494
JOHNSON FUNERAL HOME, INC. NORTH CAROLINA 56-1415185
LANCASTER FUNERAL HOMES, INC. NORTH CAROLINA 56-0790520
MCLAURIN'S FUNERAL HOME, INC. NORTH CAROLINA 56-0774793
MILLER-LEE, INC. NORTH CAROLINA 56-1666506
PARKLAWN MEMORIAL GARDENS, INC. NORTH CAROLINA 56-1002833
POLLOCK WELLS FUNERAL SERVICE, INC. NORTH CAROLINA 56-1076994
STEPHENS SERVICES, INC. NORTH CAROLINA 56-1782322
THOMAS-YELVERTON COMPANY NORTH CAROLINA 56-0428110
1730 INVESTMENT CO., INC. NORTH CAROLINA 56-1220783
MEMORIAL PARKS, INCORPORATED NORTH CAROLINA 56-0320583
BENJAMIN FRANKLIN P. M., INC. PENNSYLVANIA 36-3410961
GEORGE WASHINGTON MEMORIAL PARK, INC. PENNSYLVANIA 23-1196097
KIRK & NICE SUBURBAN CHAPEL, INC. PENNSYLVANIA 23-1322135
KIRK & NICE, INC. PENNSYLVANIA 23-1543090
S.E. ACQUISITION OF PENNSYLVANIA, INC. PENNSYLVANIA 23-2774157
S.E. CEMETERY MANAGEMENT OF PENNSYLVANIA, INC. PENNSYLVANIA 23-2999841
SUNSET MEMORIAL PARK COMPANY PENNSYLVANIA 23-1137620
PET HAVEN, INC. PENNSYLVANIA 23-1954580
DUNBAR FUNERAL HOME, INC. SOUTH CAROLINA 57-0283484
THE MACKEY MORTUARY, INC. SOUTH CAROLINA 57-0509513
CANNON FUNERAL HOME, INC. SOUTH CAROLINA 57-0446751
OCONEE MEMORIAL FUNERAL HOME, INC. SOUTH CAROLINA 57-1025046
PINEVIEW, INC. SOUTH CAROLINA 57-1015766
S.E. ACQUISITION OF NORTH AUGUSTA, SOUTH CAROLINA, INC. SOUTH CAROLINA 57-0966654
S.E. ACQUISITION OF CHARLESTON, INC. SOUTH CAROLINA 57-0994297
S.E. ACQUISITION OF LIBERTY, SOUTH CAROLINA, INC. SOUTH CAROLINA 58-2448833
S.E. ACQUISITION OF SOUTH CAROLINA, INC. SOUTH CAROLINA 57-0982608
</Table>
v
6
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
MONTE VISTA BURIAL PARK, INC. TENNESSEE 62-0298090
BLUE RIDGE MEMORIAL GARDENS, INC. (VA) VIRGINIA 54-0627484
CLINCH VALLEY MEMORIAL CEMETERY, INC. VIRGINIA 54-1406409
EVERLY COMMUNITY FUNERAL CARE, INC. VIRGINIA 54-1917599
EVERLY FUNERAL HOMES, INCORPORATED VIRGINIA 54-0611646
EVERLY PFP, INC. VIRGINIA 54-1425591
SIMPLICITY PLANS OF ALABAMA, INC. ALABAMA 72-1492844
FAIRFAX FUNERAL HOME, INC. VIRGINIA 54-0718777
JOSEPH W. TEAGUE FUNERAL HOME, INC. VIRGINIA 54-0787590
RICHMOND MEMORIAL PARKS, INC. VIRGINIA 54-0801902
WASHINGTON MEMORIAL CEMETERY, INCORPORATED VIRGINIA 54-0490257
WISE CORPORATION VIRGINIA 54-0832763
BARTLETT-BURDETTE-COX FUNERAL HOME, INC. WEST VIRGINIA 55-0568150
CALFEE FUNERAL SERVICE OF PINEVILLE, INC. WEST VIRGINIA 55-0266450
CASDORPH & CURRY FUNERAL HOME, INC. WEST VIRGINIA 55-0721178
DODD-PAYNE-HESS FUNERAL HOME, INC. WEST VIRGINIA 55-0523311
EVANS FUNERAL HOME, INC. (WEST VIRGINIA) WEST VIRGINIA 55-0526285
GRACELAND MAUSOLEUM, INC. WEST VIRGINIA 55-0645205
KIMES FUNERAL HOME, INC. WEST VIRGINIA 55-0485749
KLINGEL-CARPENTER MORTUARY, INC. WEST VIRGINIA 55-0460584
S.E. ACQUISITION OF MALDEN, WEST VIRGINIA, INC. WEST VIRGINIA 55-0764400
WILSON FUNERAL HOME, INC. WEST VIRGINIA 55-0329572
LAKEWOOD MEMORIAL PARK, INC. MISSISSIPPI 64-0188145
MEMORIAL SERVICES OF COLUMBIA, INC. MISSOURI 43-1171239
MEMORIAL FUNERAL HOME, INC. MISSOURI 43-0683654
LINCOLN MEMORIAL MORTUARY, INC. NEBRASKA 47-0637566
S.E. ACQUISITION OF NEVADA, INC. NEVADA 88-0397289
DESERT MEMORIAL, INC. NEVADA 88-0360543
NEPTUNE SOCIETY OF NEVADA, INC. NEVADA 88-0285085
RENO MEMORIAL, INC. NEVADA 88-0405570
S.E. ACQUISITION OF RENO, NEVADA, INC. NEVADA 88-0405123
STRONG & BURNS FUNERAL HOME, INC. NEW YORK 16-1449371
MONTLAWN MEMORIAL PARK, INC. NORTH CAROLINA 56-1338130
ROCKY MOUNT MEMORIAL PARK, INC. NORTH CAROLINA 56-1014862
S.E. ACQUISITION OF OREGON, INC. OREGON 93-1187545
AMLING/SCHROEDER FUNERAL SERVICE, INC. OREGON 93-1181655
CASCADE CREMATORY, INC. OREGON 93-1179976
CHAPEL OF THE ROSES, INC. OREGON 93-0474022
CHAPEL OF THE VALLEY FUNERAL HOME, INC. OREGON 93-1162684
DUTTON, INC. OREGON 93-1064740
J.P. FINLEY AND SON MORTUARY, INC. OREGON 93-1066620
SUNSET HILLS MEMORIAL PARK OREGON 93-0395535
GREENWOOD CEMETERY, INC. OREGON 93-0179035
NISWONGER & REYNOLDS, INC. OREGON 93-0497426
S.E. ACQUISITION OF MYRTLE CREEK, OREGON, INC. OREGON 93-1204595
S.E. ACQUISITION OF REEDSPORT, OREGON, INC. OREGON 91-1852408
TABOR'S DESERT HILLS MORTUARY, INC. OREGON 93-1136418
CAROLINA FINANCIAL CORPORATION OF PICKENS SOUTH CAROLINA 57-0792449
HILL-CREST MEMORIAL PARK SOUTH CAROLINA 57-0310741
OCONEE MEMORIAL GARDENS, INC. SOUTH CAROLINA 57-1019419
DILLARD MEMORIAL, INC. SOUTH CAROLINA 57-0142493
COLE & GARRETT FUNERAL HOMES, INC. TENNESSEE 62-1269993
HIGHLAND MEMORIAL CEMETERY, INC. TENNESSEE 62-1515308
HOLLY HILLS, INC. TENNESSEE 62-1516351
KINGSPORT CEMETERY CORPORATION TENNESSEE 62-0453134
THE NASHVILLE HISTORIC CEMETERY ASSOCIATION, INC. TENNESSEE 62-1455239
</Table>
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7
<Table>
<Caption>
STATE OF I.R.S. EMPLOYER
INCORPORATION OR IDENTIFICATION
EXACT NAME OF ADDITIONAL REGISTRANTS* FORMATION NUMBER
PASADENA FUNERAL HOME, INC. TEXAS 75-2640884
RESTLAND FUNERAL HOME, INC. TEXAS 75-0948243
ANDERSON-CLAYTON BROS. FUNERAL HOMES, INC. TEXAS 75-0113340
LITTLE BETHEL MEMORIAL PARK, INC. TEXAS 75-2047789
ROSELAWN MEMORIAL GARDENS, INC. TEXAS 75-1853478
BELEW FUNERAL HOME, INC. TEXAS 75-2579187
BEXAR COUNTY MORTUARY SERVICES, INC. TEXAS 74-2174694
BLUEBONNET HILLS MEMORIAL PARK, INC. TEXAS 75-0940778
BLUEBONNET HILLS FUNERAL HOME, INC. TEXAS 75-1887053
BRIGHT-HOLLAND FUNERAL HOME, INC. TEXAS 75-2555413
CRESPO & SONS, INCORPORATED TEXAS 74-1663926
DALTON & SON FUNERAL HOME, INC. TEXAS 75-1420288
EMERALD HILLS FUNERAL CORPORATION TEXAS 75-2153941
J. E. FOUST & SON FUNERAL DIRECTORS, INC. TEXAS 75-2546901
GUARDIAN CREMATION SOCIETY, INC. TEXAS 75-2783157
GUARDIAN FUNERAL HOME, INC. TEXAS 75-0308465
HILLTOP MEMORIAL PARK TEXAS 75-0845982
LAUREL LAND MEMORIAL PARK, INC. TEXAS 75-0387310
LAUREL LAND FUNERAL HOME, INC. TEXAS 75-1179873
SINGING HILLS FUNERAL HOME, INC. TEXAS 75-1452354
LAUREL LAND OF FORT WORTH, INC. TEXAS 75-2163741
LAUREL LAND FUNERAL HOME OF FORT WORTH, INC. TEXAS 75-2163737
LYONS FUNERAL HOME, INC. TEXAS 75-2552395
METROCREST FUNERAL HOME, INC. TEXAS 75-2186675
RESTLAND OF DALLAS, INC. TEXAS 75-1506921
ABBEY PLAN OF TEXAS, INC. TEXAS 74-2869205
HIGHLAND MEMORIAL GARDENS, INC. TEXAS 75-1641443
SIMPLICITY PLAN OF TEXAS, INC. TEXAS 75-2317933
SOUTHPARK FUNERAL HOME, INC. TEXAS 74-1457971
SOUTH MEMORIAL PARK, INC. TEXAS 74-1404087
S.E. ACQUISITION OF WASHINGTON, INC. WASHINGTON 91-1869762
E.R. BUTTERWORTH & SONS WASHINGTON 91-0161720
CREMATION SOCIETY NORTHWEST, INC. WASHINGTON 91-1689873
EVERGREEN STAPLES FUNERAL CHAPEL, INC. WASHINGTON 91-1435155
CUNNINGHAM MEMORIAL PARK, INC. WEST VIRGINIA 55-0675890
LEGACY ONE, INC. WEST VIRGINIA 55-0451101
FINDLAY CEMETERY, INC. OHIO 55-0600689
EASTLAWN MEMORIAL GARDENS, INCORPORATED VIRGINIA 54-0630640
GRANDVIEW MEMORY GARDENS, INCORPORATED VIRGINIA 55-0418106
GREENHILLS MEMORY GARDENS, INC. VIRGINIA 55-0453246
HIGHLAND MEMORY GARDENS, INCORPORATED (VA) VIRGINIA 55-0398489
HOLLY MEMORIAL GARDENS, INC. VIRGINIA 54-0679281
MONTICELLO MEMORY GARDENS, INC. VIRGINIA 55-0590890
SUNSET MEMORY GARDENS, INC. VIRGINIA 55-0588991
BLUE RIDGE FUNERAL HOME, INC. WEST VIRGINIA 55-0479644
BLUE RIDGE MEMORIAL GARDENS, INC. (WVA) WEST VIRGINIA 55-0385960
C.G.R., INC. WEST VIRGINIA 55-0542566
EASTERN CEMETERY ASSOCIATES, INC. WEST VIRGINIA 55-0548764
ETERNAL LIGHT FUNERALS, INC. WEST VIRGINIA 55-0493366
KANAWHA PLAZA PARTNERSHIP WEST VIRGINIA 55-0540511
LEGACY ONE SERVICE CORPORATION WEST VIRGINIA 55-0658005
LOI CHARLESTON, INC. WEST VIRGINIA 55-0722745
MOUNTAIN VIEW MEMORY GARDENS, INC. WEST VIRGINIA 55-0416346
NATIONAL EXCHANGE TRUST, LTD. WEST VIRGINIA 55-0579178
NATIONAL FUNERAL SERVICES, INCORPORATED WEST VIRGINIA 55-0604593
PLEASANT VIEW MEMORY GARDENS, INC. WEST VIRGINIA 55-0418939
WILLIAMS-BLUE RIDGE FUNERAL HOME, INC. WEST VIRGINIA 55-0534313
</Table>
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* The address for each of the additional Registrants is 110 Veterans Memorial
Boulevard, Metairie, LA 70005, telephone (504) 837-5880.
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8
Item 1. General Information. Furnish the following information as to the
trustee:
(a) Name and address of each examining or supervising authority to
which it is subject.
Comptroller of the Currency
Treasury Department
Washington, DC
Federal Deposit Insurance Corporation
Washington, DC
The Board of Governors of the Federal Reserve System
Washington, DC
(b) The Trustee is authorized to exercise corporate trust powers.
GENERAL
Item 2. Affiliations with Obligor and Underwriters. If the obligor or any
underwriter for the obligor is an affiliate of the Trustee, describe
each such affiliation.
None
See Note following Item 16.
Items 3-15 are not applicable because to the best of the Trustee's knowledge the
obligor is not in default under any Indenture for which the Trustee acts as
Trustee.
Item 16. List of Exhibits. Listed below are all the exhibits filed as a part of
this statement of eligibility and qualification. Exhibits 1-4 are
incorporated by reference from filing 333-35544.
Exhibit 1. Copy of Articles of Association of the trustee now in
effect.
Exhibit 2. a. A copy of the certificate of the Comptroller of
Currency dated June 1, 1965, authorizing Firstar Bank
of Minnesota, N. A. to act as fiduciary.
b. A copy of the certificate of authority of the trustee
to commence business issued June 9, 1903, by the
Comptroller of the Currency to Firstar Bank of
Minnesota, N.A.
Exhibit 3. A copy of the authorization of the trustee to exercise
corporate trust powers issued by the Federal Reserve Board.
Exhibit 4. Copy of the By-Laws of the trustee as now in effect.
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9
Exhibit 5. Copy of each Indenture referred to in Item 4.
Exhibit 6. The consent of the trustee required by Section 321(b) of
the Act.
Exhibit 7. A copy of the latest report of condition of the trustee
published pursuant to law or the requirements of its
supervising or examining authority.
NOTE
The answers to this statement insofar as such answers relate to what
persons have been underwriters for any securities of the obligor within three
years prior to the date of filing this statement, or what persons are owners of
10% or more of the voting securities of the obligor, or affiliates, are based
upon information furnished to the Trustee by the obligor. While the Trustee has
no reason to doubt the accuracy of any such information, it cannot accept any
responsibility therefor.
SIGNATURE
Pursuant to the requirements of the Trust Indenture Act of 1939, the
Trustee, a national banking association organized and existing under the laws of
the United States, has duly caused this statement of eligibility and
qualification to be signed on its behalf by the undersigned, hereunto duly
authorized, and its seal to be hereunto affixed and attested, all in the City of
Saint Paul and State of Minnesota on the 17th day of July, 2001.
FIRSTAR BANK, N.A.,
(Seal)
/s/ Frank P. Leslie III, Vice President
--------------------------------------------
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10
EXHIBIT 6
CONSENT
In accordance with Section 321(b) of the Trust Indenture Act of 1939,
the undersigned, Firstar Bank of Minnesota, N.A., hereby consents that reports
of examination of the undersigned by Federal, State, Territorial or District
authorities may be furnished by such authorities to the Securities and Exchange
Commission upon its request therefor.
Dated: July 17, 2001
FIRSTAR BANK, N.A.,
/s/ Frank P. Leslie III, Vice President
--------------------------------------------
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11
EXHIBIT 7
FIRSTAR BANK NATIONAL ASSOCIATION
STATEMENT OF FINANCIAL CONDITION
AS OF 12/31/2000
($000'S)
<Table>
<Caption>
12/31/00
------------
ASSETS
Cash and Due From Depository Institutions $ 4,544,505
Federal Reserve Stock -0-
Securities 12,945,944
Federal Funds 410,689
Loans & Lease Financing Receivables 50,162,986
Fixed Assets 931,227
Intangible Assets 1,322,468
Other Assets 2,275,734
------------
TOTAL ASSETS $ 72,593,553
LIABILITIES
Deposits $ 53,380,847
Fed Funds 5,278,558
Treasury Demand Notes 357,723
Trading Liabilities 4,682
Other Borrowed Money 4,446,474
Acceptances 19,638
Subordinated Notes and Debentures 2,016,942
Other Liabilities $ 1,642,637
------------
TOTAL LIABILITIES $ 67,147,501
EQUITY
Common and Preferred Stock $ 18,200
Surplus 3,540,002
Undivided Profits 1,887,850
------------
TOTAL EQUITY CAPITAL $ 5,446,052
TOTAL LIABILITIES AND EQUITY CAPITAL $ 72,593,553
</Table>
4