2021-11-15T17:51:46-06:00 2020-12-31 942290202 SHEA LABAGH DOBBERSTEIN PC 44 MONTGOMERY STREET SUITE 3200 SAN FRANCISCO CA 94104 990 2020-01-01 940700160 MOUNTAIN VIEW CEMETERY ASSOCIATION MOUN 5106582588 5000 PIEDMONT AVENUE OAKLAND CA 94611 JEFFREY LINDEMAN CEO 5106582588 2021-11-13 1 JEFFREY LINDEMAN 999009999 RONALD K SIMONIAN P00232207 4153974444 2021-11-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JEFFREY LINDEMAN 5000 PIEDMONT AVENUE OAKLAND CA 94611 25415873 0 X N/A X 1863 CA THE ORGANIZATION'S MISSION IS TO PROVIDE CEMETERY RELATED SERVICES 7 0 27 0 0 163396 0 0 0 0 5269489 3847953 5120034 5093174 10389523 8941127 0 0 0 0 2509615 2968754 0 0 0 2995597 3545236 5505212 6513990 4884311 2427137 117917459 133497937 3266510 13308969 114650949 120188968 THE ORGANIZATION PROVIDES BURIAL GROUNDS AND SERVICES TO THE COMMUNITY 0 0 6513990 4958926 MOUNTAIN VIEW CEMETERY ASSOCIATION PROVIDES BURIAL GROUNDS AND SERVICES RELATED TO THE DISPOSITION OF HUMAN REMAINS BY CREMATION, INURMENT, ENTOMBMENT OR BURIAL. 6513990 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 18 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 CA X THE ORGANIZATION 5106582588 5000 PIEDMONT AVENUE OAKLAND CA 94611 JOHN LOH PRESIDENT 2.00 X 12300 0 0 JOSEPH E GRIFFIN VICE PRESIDENT 2.00 X 9400 0 0 GEORGE G HALL VICE PRESIDENT (LEFT IN 2020) 2.00 X 6400 0 0 KENNETH W MEYERSIECK VICE PRESIDENT 2.00 X 9400 0 0 CHARLES BATES TRUSTEE 2.00 X 9400 0 0 JOHN SUTTON TRUSTEE 2.00 X 9400 0 0 JEFFREY LINDEMAN TRUSTEE, CEO 40.00 X X 310342 0 12258 LYNN H CHUNG-TRAN FAMILY SERVICE COUNSELOR 40.00 X 205136 0 19839 ANTHONY HE FAMILY SERVICE COUNSELOR 40.00 X 210718 0 8111 CANDY LAU FAMILY SERVICE COUNSELOR 40.00 X 182393 0 509 KRISTY LY SALES MANAGER 40.00 X 165087 0 6807 JOHN CHRISTOPER PEILER CONTROLLER 40.00 X 161720 0 14699 1291696 0 62223 6 0 1 0 MINTZ LEVIN COHN FERRIS GLOVSKY & PO PO BOX 4539 BOSTON MA 02212 LEGAL FEES 286765 1 1443381 1443381 134248 0 134248 134248 134248 17945678 15541106 2404572 2404572 2404572 5892566 933640 4958926 4958926 8941127 4958926 0 3982201 378899 1983091 606764 154326 138691 333550 16676 44491 236539 53426 44271 94 619 20000 309594 144575 UNRELATED BUSINESS INCO 16574 LANDSCAPE AND GARDENING 985216 REPAIRS AND MAINTENANCE 376010 UTILITIES 337263 333321 6513990 268113 1979574 9445536 8608542 766516 920073 22602199 25649430 2236 20525 19347558 5903844 11437671 13443714 70202677 80408058 54916 54916 3137595 2413105 117917459 133497937 1233062 1718962 463430 7329510 1570018 4260497 3266510 13308969 X 114650949 120188968 114650949 120188968 117917459 133497937 X 2427137 5034858 -1923976 X X 0 1 X 1 0 51150270 291410 5794133 600062 23900 56611851 47855604 287996 6911343 3878231 26442 51150270 51812878 396085 -3561572 759608 32179 47855604 45485354 335543 6723826 697989 33856 51812878 43172097 310488 2784753 750774 31210 45485354 0.02000 0.98000 0 0 1858202 1858202 17489356 5903844 11585512 13443714 RESERVE FOR PRE-NEED DEPOSIT 667876 OLMSTEAD DEPOSITS 109830 PENSION LIABILITY 2470921 SECURITY DEPOSITS 11000 DEFERRED REVENUE 870 LOAN - CITY NATIONAL BANK 1000000 4260497 X 15940728 5034858 2298293 7333151 8607577 333550 333550 8941127 8345110 2164670 2164670 6180440 333550 333550 6513990 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. X X 0 0 0 JEFFREY LINDEMAN TRUSTEE, CEO 310342 0 0 0 0 0 0 0 12258 0 322600 0 0 0 LYNN H CHUNG-TRAN FAMILY SERVICE COUNSELOR 205136 0 0 0 0 0 0 0 19839 0 224975 0 0 0 ANTHONY HE FAMILY SERVICE COUNSELOR 210718 0 0 0 0 0 0 0 8111 0 218829 0 0 0 CANDY LAU FAMILY SERVICE COUNSELOR 182393 0 0 0 0 0 0 0 509 0 182902 0 0 0 JOHN CHRISTOPER PEILER CONTROLLER 161720 0 0 0 0 0 0 0 14699 0 176419 0 0 0 KRISTY LY SALES MANAGER 165087 0 0 0 0 0 0 0 6807 0 171894 0 0 0 FORM 990, PART IV, LINE 12B DUE 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 6 THE 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 7A THE ORGANIZATION HOLDS AN ANNUAL MEETING OF MEMBERS TO VOTE ON ELECTIONS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C BOARD MEMBERS AND OFFICERS ARE REQUIRED TO ANNUALLY REPORT ANY POSSIBLE CONFLICT OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 SALARY 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 19 THE 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 2C THERE IS NO CHANGE IN THE OVERSIGHT PROCESS FROM THE PRIOR YEAR FRIENDS OF MOUNTAIN VIEW CEMETERY 5000 PIEDMONT AVE OAKLAND CA 946114220 010579792 TO RAISE FUNDING AND PROMOTE INTEREST FOR HISTORICAL ASPECTS OF MVCA CA 501(C)(3) 0 PIEDMONT FUNERAL SERVICES INC 5000 PIEDMONT AVE OAKLAND CA 94611 465417266 CA C 1.00000 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 FRIENDS OF MOUNTAIN VIEW CEMETERY B 20000 CASH CONTRIBUTION PIEDMONT FUNERAL SERVICES D 1812317 CASH PIEDMONT FUNERAL SERVICES A 71280 RENT PIEDMONT FUNERAL SERVICES A 93116 INTEREST PIEDMONT FUNERAL SERVICES O WAGES, COMMISSIONS,& OH