STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

MOUNTAIN VIEW CEMETERY ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
MOUNTAIN VIEW CEMETERY ASSOCIATION (EIN 94-0700160)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-11-15
IRS object ID
202123199349327702
Schema version
2020v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-11-15T17:51:46-06:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942290202PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHEA LABAGH DOBBERSTEIN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line144 MONTGOMERY STREET SUITE 3200AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN940700160EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MOUNTAIN VIEW CEMETERY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMOUNBusinessNameControlTxt
Phone5106582588PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 PIEDMONT AVENUEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94611ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFFREY LINDEMANPersonNm
Person TitleCEOPersonTitleTxt
Phone5106582588PhoneNum
Signature2021-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFREYPersonFirstNm
Person LastLINDEMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRONALD K SIMONIANPreparerPersonNm
PTINP00232207PTIN
Phone4153974444PhoneNum
Preparation2021-11-13PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY LINDEMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 PIEDMONT AVENUEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94611ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$25,415,873GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1863FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO PROVIDE CEMETERY RELATED SERVICESActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee27TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$163,396NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$5,269,489PYInvestmentIncomeAmt
CY Investment Income$3,847,953CYInvestmentIncomeAmt
PY Other Revenue$5,120,034PYOtherRevenueAmt
CY Other Revenue$5,093,174CYOtherRevenueAmt
PY Total Revenue$10,389,523PYTotalRevenueAmt
CY Total Revenue$8,941,127CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,509,615PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,968,754CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,995,597PYOtherExpensesAmt
CY Other Expenses$3,545,236CYOtherExpensesAmt
PY Total Expenses$5,505,212PYTotalExpensesAmt
CY Total Expenses$6,513,990CYTotalExpensesAmt
PY Revenues Less Expenses$4,884,311PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,427,137CYRevenuesLessExpensesAmt
Total Assets BOY$117,917,459TotalAssetsBOYAmt
Total Assets EOY$133,497,937TotalAssetsEOYAmt
Total Liabilities BOY$3,266,510TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,308,969TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$114,650,949NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$120,188,968NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION PROVIDES BURIAL GROUNDS AND SERVICES TO THE COMMUNITYMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,513,990ExpenseAmt
Revenue$4,958,926RevenueAmt
DescMOUNTAIN VIEW CEMETERY ASSOCIATION PROVIDES BURIAL GROUNDS AND SERVICES RELATED TO THE DISPOSITION OF HUMAN REMAINS BY CREMATION, INURMENT, ENTOMBMENT OR BURIAL.Desc
Total Program Service Expenses$6,513,990TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee27EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5106582588PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 PIEDMONT AVENUEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94611ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
JOHN LOH
PRESIDENT2.00Yes (X)$12,300$0$0
JOSEPH E GRIFFIN
VICE PRESIDENT2.00Yes (X)$9,400$0$0
GEORGE G HALL
VICE PRESIDENT (LEFT IN 2020)2.00Yes (X)$6,400$0$0
KENNETH W MEYERSIECK
VICE PRESIDENT2.00Yes (X)$9,400$0$0
CHARLES BATES
TRUSTEE2.00Yes (X)$9,400$0$0
JOHN SUTTON
TRUSTEE2.00Yes (X)$9,400$0$0
JEFFREY LINDEMAN
TRUSTEE, CEO40.00Yes (X)$310,342$0$12,258Yes (X)
LYNN H CHUNG-TRAN
FAMILY SERVICE COUNSELOR40.00$205,136$0$19,839Yes (X)
ANTHONY HE
FAMILY SERVICE COUNSELOR40.00$210,718$0$8,111Yes (X)
CANDY LAU
FAMILY SERVICE COUNSELOR40.00$182,393$0$509Yes (X)
KRISTY LY
SALES MANAGER40.00$165,087$0$6,807Yes (X)
JOHN CHRISTOPER PEILER
CONTROLLER40.00$161,720$0$14,699Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,291,696TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$62,223TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MINTZ LEVIN COHN FERRIS GLOVSKY & POBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 4539AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02212ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL FEESServicesDesc
Compensation$286,765CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,443,381TotalRevenueColumnAmt
Exclusion$1,443,381ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$134,248RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$134,248RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$134,248TotalRevenueColumnAmt
Exclusion$134,248ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$17,945,678SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$15,541,106SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,404,572SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,404,572TotalRevenueColumnAmt
Exclusion$2,404,572ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$5,892,566GrossSalesOfInventoryAmt
Cost Of Goods Sold$933,640CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,958,926TotalRevenueColumnAmt
Related Or Exempt Func Income$4,958,926RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,941,127TotalRevenueColumnAmt
Related Or Exempt Func Income$4,958,926RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,982,201ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$378,899TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,983,091TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$606,764TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$154,326TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$138,691TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$333,550TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,676TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$44,491TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$236,539TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$53,426TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,271TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$94TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$619TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$309,594TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$144,575TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
UNRELATED BUSINESS INCO$16,574
LANDSCAPE AND GARDENING$985,216
REPAIRS AND MAINTENANCE$376,010
UTILITIES$337,263

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$333,321TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,513,990TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$268,113BOYAmt
EOY$1,979,574EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$9,445,536BOYAmt
EOY$8,608,542EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$766,516BOYAmt
EOY$920,073EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$22,602,199BOYAmt
EOY$25,649,430EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,236BOYAmt
EOY$20,525EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$19,347,558LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,903,844LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$11,437,671BOYAmt
EOY$13,443,714EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$70,202,677BOYAmt
EOY$80,408,058EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$54,916BOYAmt
EOY$54,916EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,137,595BOYAmt
EOY$2,413,105EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$117,917,459BOYAmt
EOY$133,497,937EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,233,062BOYAmt
EOY$1,718,962EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$463,430BOYAmt
EOY$7,329,510EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,570,018BOYAmt
EOY$4,260,497EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,266,510BOYAmt
EOY$13,308,969EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$114,650,949BOYAmt
EOY$120,188,968EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$114,650,949BOYAmt
EOY$120,188,968EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$117,917,459BOYAmt
EOY$133,497,937EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,427,137ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$5,034,858NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$1,923,976OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$51,150,270BeginningYearBalanceAmt
Contributions$291,410ContributionsAmt
Investment Earnings Or Losses$5,794,133InvestmentEarningsOrLossesAmt
Other Expenditures$600,062OtherExpendituresAmt
Administrative Expenses$23,900AdministrativeExpensesAmt
End Year Balance$56,611,851EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$47,855,604BeginningYearBalanceAmt
Contributions$287,996ContributionsAmt
Investment Earnings Or Losses$6,911,343InvestmentEarningsOrLossesAmt
Other Expenditures$3,878,231OtherExpendituresAmt
Administrative Expenses$26,442AdministrativeExpensesAmt
End Year Balance$51,150,270EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$51,812,878BeginningYearBalanceAmt
Contributions$396,085ContributionsAmt
Investment Earnings Or Losses-$3,561,572InvestmentEarningsOrLossesAmt
Other Expenditures$759,608OtherExpendituresAmt
Administrative Expenses$32,179AdministrativeExpensesAmt
End Year Balance$47,855,604EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$45,485,354BeginningYearBalanceAmt
Contributions$335,543ContributionsAmt
Investment Earnings Or Losses$6,723,826InvestmentEarningsOrLossesAmt
Other Expenditures$697,989OtherExpendituresAmt
Administrative Expenses$33,856AdministrativeExpensesAmt
End Year Balance$51,812,878EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$43,172,097BeginningYearBalanceAmt
Contributions$310,488ContributionsAmt
Investment Earnings Or Losses$2,784,753InvestmentEarningsOrLossesAmt
Other Expenditures$750,774OtherExpendituresAmt
Administrative Expenses$31,210AdministrativeExpensesAmt
End Year Balance$45,485,354EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.02000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.98000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,858,202OtherCostOrOtherBasisAmt
Book Value$1,858,202BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,489,356OtherCostOrOtherBasisAmt
Depreciation$5,903,844DepreciationAmt
Book Value$11,585,512BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$13,443,714TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
RESERVE FOR PRE-NEED DEPOSIT$667,876
OLMSTEAD DEPOSITS$109,830
PENSION LIABILITY$2,470,921
SECURITY DEPOSITS$11,000
DEFERRED REVENUE$870
LOAN - CITY NATIONAL BANK$1,000,000
FieldValueIRS element (for citing)
Total Liability$4,260,497TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,940,728TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$5,034,858NetUnrealizedGainsInvstAmt
Other Revenue$2,298,293OtherRevenueAmt
Revenue Not Reported$7,333,151RevenueNotReportedAmt
Revenue Subtotal$8,607,577RevenueSubtotalAmt
Investment Expenses Not Incld$333,550InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$333,550RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,941,127TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$8,345,110TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$2,164,670OtherExpensesIncludedAmt
Expenses Not Reported$2,164,670ExpensesNotReportedAmt
Expenses Subtotal$6,180,440ExpensesSubtotalAmt
Investment Expenses Not Incld2$333,550InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$333,550ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,513,990TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:AS A CEMETERY COMPANY UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE, THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX. HOWEVER, INCOME EARNED FROM ACTIVITIES UNRELATED TO THE ASSOCIATION'S EXEMPT PURPOSE IS SUBJECT TO TAXATION. THE ASSOCIATION IS REQUIRED TO FILE FORM 990-T TO REPORT UNRELATED BUSINESS TAXABLE INCOME. ADDITIONAL INFORMATION REGARDING INCOME TAXES IS SHOWN ON NOTE 19 OF THE FINANCIAL STATEMENTS. UNDER THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN MUST BE DISCLOSED. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ASSOCIATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION AND CORPORATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ASSOCIATION'S RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES FOR THREE YEARS AFTER THEY HAVE BEEN FILED. AT DECEMBER 31, 2020, RETURNS FOR THE YEARS ENDED DECEMBER 31, 2019, 2018, AND 2017 REMAINED OPEN TO EXAMINATION.
PART XI, LINE 2D - OTHER ADJUSTMENTS:AFFILIATED ENTITIES 1,364,653. COST OF SALES AND SERVICES 933,640.
PART XII, LINE 2D - OTHER ADJUSTMENTS:50% MEALS 18,222. AFFILIATED ENTITIES 1,212,808. COST OF SALES 933,640.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JEFFREY LINDEMAN
TRUSTEE, CEO$310,342$0$0$0$0$0$0$0$12,258$0$322,600$0$0$0
LYNN H CHUNG-TRAN
FAMILY SERVICE COUNSELOR$205,136$0$0$0$0$0$0$0$19,839$0$224,975$0$0$0
ANTHONY HE
FAMILY SERVICE COUNSELOR$210,718$0$0$0$0$0$0$0$8,111$0$218,829$0$0$0
CANDY LAU
FAMILY SERVICE COUNSELOR$182,393$0$0$0$0$0$0$0$509$0$182,902$0$0$0
JOHN CHRISTOPER PEILER
CONTROLLER$161,720$0$0$0$0$0$0$0$14,699$0$176,419$0$0$0
KRISTY LY
SALES MANAGER$165,087$0$0$0$0$0$0$0$6,807$0$171,894$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IV, LINE 12BDUE TO COVID LIMITATIONS ON WORKING IN THE OFFICE, THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS WERE STILL IN PROGRESS AT THE TIME OF THE PREPARATION OF THIS 990 FOR MOUNTAIN VIEW CEMTERY ASSOCIATION. THIS QUESTION IS TYPICALLY ANSWERED IN THE AFFIRMATIVE, HOWEVER, SINCE THE AUDITED FINANCIAL STATEMENTS ARE NOT COMPLETE, TAX YEAR 2020 IS ANSWERED IN THE NEGATIVE AND THE STATEMENT FOR WHETHER THE ORGANIZATION INCLUDED A STATEMENT REGARDING LIABILTIY FOR PLANNING FOR UNCERTAIN TAX LIABILITY UNDER FIN 48 HAS BEEN OMITTED.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS - A MEMBER IS SOMEONE WHO OWNS AT LEAST 200 CONTIGUOUS SQUARE FEET OF BURIAL SPACE.
FORM 990, PART VI, SECTION A, LINE 7ATHE ORGANIZATION HOLDS AN ANNUAL MEETING OF MEMBERS TO VOTE ON ELECTIONS OF THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11BTHE CHIEF FINANCIAL OFFICER (CFO) REVIEWS THE FORM 990 AND COMPARES REPORTED AMOUNTS TO THE AUDITED FINANCIAL STATEMENTS AND THE TRIAL BALANCE. AFTER THE CFO'S REVIEW, THE FORM IS PASSED TO THE CHIEF OPERATING OFFICER FOR SIGNATURE. THE BOARD OF TRUSTEES DO NOT REVIEW THE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY REPORT ANY POSSIBLE CONFLICT OF INTERESTS.
FORM 990, PART VI, SECTION B, LINE 15SALARY SURVEYS ARE CONDUCTED FROM A NUMBER OF SOURCES SUCH AS COMPARABLE EMPLOYERS. THE SURVEYS HELP DETERMINE AN APPROPRIATE RANGE OF SALARY FOR THE KEY EMPLOYEE. THE SALARY IS DETERMINED BY THE BOARD BASED ON THE FINDINGS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAIABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:PENSION ACCRUAL FUNDING -1,905,775. 50% MEALS -18,222. PRIOR PERIOD ADJUSTMENT 21.
FORM XII, LINE 2CTHERE IS NO CHANGE IN THE OVERSIGHT PROCESS FROM THE PRIOR YEAR

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF MOUNTAIN VIEW CEMETERYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 PIEDMONT AVEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP946114220ZIPCd
FieldValueIRS element (for citing)
EIN010579792EIN
Primary ActivitiesTO RAISE FUNDING AND PROMOTE INTEREST FOR HISTORICAL ASPECTS OF MVCAPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1PIEDMONT FUNERAL SERVICES INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 PIEDMONT AVEAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94611ZIPCd
FieldValueIRS element (for citing)
EIN465417266EIN
Legal Domicile StateCALegalDomicileStateCd
Entity TypeCEntityTypeTxt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
FRIENDS OF MOUNTAIN VIEW CEMETERY
B$20,000CASH CONTRIBUTION
PIEDMONT FUNERAL SERVICES
D$1,812,317CASH
PIEDMONT FUNERAL SERVICES
A$71,280RENT
PIEDMONT FUNERAL SERVICES
A$93,116INTEREST
PIEDMONT FUNERAL SERVICES
OWAGES, COMMISSIONS,& OH