An endowment care cemetery is one which has deposited in its endowment care fund the minimum amounts required by law and shall hereafter have deposited in its endowment care fund at the time of or not later than completion of the initial sale not less than the following amounts for plots sold or disposed of:

COL120106
22 Guam Code Ann. BUSINESS REGULATIONS
CH. 55 CEMETERY FUND CONTROL

(a) One and 85/100 dollars ($1.85) per square foot of adult ground burial space; one and 25/100 dollars ($1.25) per square foot of infant ground burial space; and one and 50/100 dollars ($1.50) per square foot of any other ground burial space between adult and infant space;

(b) Ten dollars ($10.00) for each niche;

(c) Forty dollars ($40.00) for each crypt; provided, however, that for companion crypts, there shall be deposited forty dollars ($40.00) for the first crypt and twenty dollars ($20.00) for each additional crypt.
SOURCE: GC § 49302.