'Batman' Movie Massacre Theater Steps Up for Victims' Funeral Expenses

The theater where James Holmes opened fire last week, killing 12 people, is offering to pick up funeral expenses for the victims' families ... TMZ has learned.

Several funerals were held Friday in Aurora, Colorado -- one of them for Rebecca Wingo ... a 32-year-old mother of 2.

Sources close to Rebecca's mother tell TMZ, Cinemark -- corporate owners of the Century 16 Theater -- called the chapel where Rebecca's service was held ... and offered to foot the bill for her funeral.

In fact, the owner of the chapel says Cinemark told him it was willing to provide financial backing to all victims' families -- by paying any funeral expenses not covered by the Crime Victims' Compensation Fund.

We're told Rebecca's mother turned down the offer.

It's unclear how many funeral homes and chapels in Aurora got the same call. Cinemark hasn't returned our call for comment yet.