Which of the following is NOT a requirement for facilities without embalming?

In the context of facilities without embalming, it's essential to recognize that they are not required to manage or handle embalming arrangements. Since the focus of these specific facilities is on providing services without the need for embalming, this option states a requirement that does not apply to them. Such facilities are designed to accommodate the needs of families who wish to forego embalming for various reasons, including personal, cultural, or religious beliefs.

The other requirements listed, such as having a restroom and basic office and funeral equipment, are standard for ensuring the operational functionality and comfort of service for families. These features are necessary regardless of whether embalming is performed, emphasizing the service and support aspect of funeral establishments. Therefore, the emphasis on not making arrangements for embalming aligns with the purpose of these facilities and confirms that handling such arrangements is not part of their practice.