2018-11-15T16:46:10-06:00 2017-12-31 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2017-01-01 463787418 CATHOLIC CHURCH SUPPORT SERVICES CATH 9259461440 4750 WILLOW ROAD NO 200 PLEASANTON CA 94588 LAWRENCE DODD CHIEF EXECUTIVE OFFICER 9259461440 2018-11-12 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2018-11-12 18:09:13 PS P 0E4C15207DC127BDB52450F77D4060F40C3F1AE4 2BE301797771FA56319AFE83B3D82A6B47BB15DE 2017 2019-02-21 02:37:17Z X CATHOLIC MANAGEMENT SERVICES ROBERT SEELIG 4750 WILLOW ROAD NO 200 PLEASANTON CA 94588 9978190 0 X HTTP://CMSMISSION.ORG X 2013 CA ASSISTING CATHOLIC DIOCESES IN PROVIDING FUNERAL AND BURIAL RITES TO THE CATHOLIC COMMUNITY. 3 2 71 0 0 0 0 0 8972539 9978190 0 0 0 0 8972539 9978190 714083 525897 0 0 5257239 6778873 0 0 0 2403092 2584485 8374414 9889255 598125 88935 4579022 4641684 2397062 2370789 2181960 2270895 X THE MISSION AND MINISTRY OF CATHOLIC CHURCH SUPPORT SERVICES ("CCSS"), A CALIFORNIA NONPROFIT RELIGIOUS CORPORATION, INVOLVES SUPPORTING AND ASSISTING CATHOLIC (ARCH)DIOCESES IN PROVIDING ROMAN CATHOLIC FUNERAL AND BURIAL RITES TO MEMBERS OF THE CATHOLIC COMMUNITY, AND THEIR FAMILIES. THIS UNIQUE RELIGIOUS MISSION IS ACCOMPLISHED THROUGH THE SOUND MANAGEMENT AND DEVELOPMENT OF PROGRAMS FOR ACCOMPLISHING THE SAME IN A MANNER FULLY CONSISTENT WITH THE CATHOLIC RELIGIOUS TRADITIONS, TEACHINGS, AND CANONS REGARDING THE MEANING OF DEATH. 0 0 7108840 525897 9978190 CCSS PROVIDED MANAGEMENT SERVICES TO CATHOLIC DIOCESE: 10 CATHOLIC DIOCESES ARE BILLED PER CLIENT AGREEMENTS FOR SERVICES IN MANAGING CEMETERY AND FUNERAL OPERATIONS. 1524508 EMPLOYEE SERVICES TO CATHOLIC DIOCESES CONSISTS OF CCSS PERSONNEL, PRIMARILY ACCOUNTING AND FINANCE RELATED THAT ARE PERFORMING THE REQUIRED OAKLAND DIOCESE ACCOUNTING FUNCTIONS OF: PAYROLL PROCESSING, BILLING, COLLECTIONS, VENDOR PAYMENTS, CONTRACT PROCESSING, SERVICE ORDERS, MONTHLY, QUARTERLY AND ANNUAL FINANCIALS, ANNUAL AUDIT INCLUDING PHYSICAL INVENTORY AT THE 9 LOCATIONS. MONTHLY ACTUALS ARE BILLED TO THE OAKLAND DIOCESE FOR THESE CCSS PERSONNEL (EMPLOYEES AND TEMPS). 8633348 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 24 0 1 71 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LISA POPE 9259461440 4750 WILLOW ROAD STE 200 PLEASANTON CA 94588 REV GEORGE MOCKEL DIRECTOR, SECRETARY 0.30 0.30 X X 0 34976 17606 ROBERT SEELIG DIRECTOR, CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 298827 0 40694 PAUL BONGIOVANNI DIRECTOR, TREASURER 0.30 0.30 X X 0 166598 24217 RON GIES CHIEF OPERATING OFFICER 40.00 0.00 X 240287 0 36246 LAWRENCE DODD CHIEF FINANCIAL OFFICER 40.00 0.00 X 245000 0 32058 RANDY MOORE DIRECTOR OF CLIENT PROGRAMS 40.00 0.00 X 172464 0 32322 JIM PETERSON DIRECTOR OF CLIENT SERVICE 40.00 0.00 X 156250 0 21339 KRISTIN RAU REGIONAL DIRECTOR-WEST 40.00 0.00 X 114749 0 18864 TOM RICHARDSON DIRECTOR OF DEVELOPMENT 40.00 0.00 X 138252 0 30315 1365829 201574 253661 7 0 1 0 RSM US LLP 331 W 3RD ST STE 200 DAVENPORT IA 52801 ACCOUNTING SERVICES 522006 SIINO & ASSOCIATES 205 LENNON LANE 210 WALNUT CREEK CA 94598 ACCOUNTING SERVICES 210405 DIAMOND QUALITY PRINTING 1465 MONTEREY RD SAN JOSE CA 95110 PRINTING SERVICES 192883 ROBERT HALF MANAGEMENT RESOURCES 50 CALIFORNIA ST 10TH FL SAN FRANCISCO CA 94111 ACCOUNTING SERVICES 141765 DENNIS FAIRBANK 20014 WEST BURNETT RD SPOKANE WA 99224 CONSULTING 106335 5 CONTRACT REVENUE 900099 9978190 9978190 9978190 9978190 9978190 0 0 525897 525897 616054 455880 160174 4802771 4317692 485079 259228 228360 30868 710742 626109 84633 390078 368387 21691 10220 10220 55075 55075 762353 762353 119251 119251 90095 85590 4505 92862 88219 4643 278279 264365 13914 649063 486797 162266 6198 6198 93250 93250 43985 43985 BAD DEBT EXPENSE 314023 314023 PR INCOME TAX EXPENSE 52227 52227 ENTERTAINMENT EXPENSE 10627 10627 6977 2374 4603 9889255 8633348 1255907 0 1272500 1659499 3022818 2723179 116123 123931 310829 175754 167581 135075 4579022 4641684 1330226 1619301 680813 525897 158754 111039 227269 114552 2397062 2370789 X 2181960 2270895 2181960 2270895 4579022 4641684 88935 0 X 0 1 X 1 0 X 5446311 7207388 8972540 9978190 31604429 5446311 7207388 8972540 9978190 31604429 0 4946461 5986883 7241606 8041722 26216672 4946461 5986883 7241606 8041722 26216672 5387757 5446311 7207388 8972540 9978190 31604429 X 27349 20457 6892 195081 120827 74254 88399 34470 53929 135075 OTHER PAYABLE 114552 114552 9978190 0 9978190 0 9978190 9889255 0 9889255 0 9889255 1 ROMAN CATHOLIC BISHOP OF OAKLAND 2121 HARRISON STREET SUITE 100 OAKLAND CA 94612 941527086 501(C)(3) 525897 GENERAL SUPPORT 1 0 PART I, LINE 2: DONATIONS ARE APPROVED BY SENIOR MANAGEMENT AND DEPENDING ON THE VALUE, BOARD OF DIRECTORS. X X X X 0 0 0 1 0 0 0 0 0 ROBERT SEELIG DIRECTOR, CHIEF EXECUTIVE OFFICER 247587 0 51240 0 0 0 18674 0 22020 0 339521 0 0 0 PAUL BONGIOVANNI DIRECTOR, TREASURER 0 166598 0 0 0 0 0 13328 0 10889 0 190815 0 0 RON GIES CHIEF OPERATING OFFICER 197587 0 42700 0 0 0 15162 0 21084 0 276533 0 0 0 LAWRENCE DODD CHIEF FINANCIAL OFFICER 202300 0 42700 0 0 0 15162 0 16896 0 277058 0 0 0 RANDY MOORE DIRECTOR OF CLIENT PROGRAMS 139464 0 33000 0 0 0 10890 0 21432 0 204786 0 0 0 JIM PETERSON DIRECTOR OF CLIENT SERVICE 128750 0 27500 0 0 0 9375 0 11964 0 177589 0 0 0 TOM RICHARDSON DIRECTOR OF DEVELOPMENT 118602 0 19650 0 0 0 8295 0 22020 0 168567 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 5A THE TOTAL AVAILABLE COMPENSATION OF ALL CCSS EMPLOYEES (EXECUTIVE AND NON-EXECUTIVE) INCLUDES A BASE SALARY RATE AND DISCRETIONARY BONUS. THE BONUS STRUCTURE SERVES TO INCENTIVIZE CCSS EMPLOYEES TO GROW, DEVELOP, AND SUCCEED WITHIN EVERY JOB OPPORTUNITY. MOREOVER, THE TOTAL AVAILABLE COMPENSATION ALLOWS CCSS TO ATTRACT AND RETAIN QUALITY EMPLOYEES AND STAFF. ALL BONUSES ARE BASED UPON TWO (2) CONDITIONS: 1) EMPLOYEE PERFORMANCE/REVENUE, AND 2) CCSS OPERATING MARGINS. UNDER THIS ARRANGEMENT, THE KEY BENCHMARKS IN MAINTAINING A FAIR BONUS PROGRAM ARE THAT CCSS WILL NOT ISSUE ANY BONUS ON EITHER METRIC IF EITHER METRIC IS LESS THAN 75% OF ITS BI-ANNUAL GOALS. BY TYING DISCRETIONARY BONUSES TO THIS OBJECTIVE FACTOR, CCSS ENSURES IT CAN DELIVER CHARITABLE AND RELIGIOUS SERVICES WITHOUT ADJUSTMENT TO COSTS OR QUALITY, AND GUARANTEES THAT ALL EMPLOYEES ARE FAIRLY COMPENSATED FOR THEIR PERFORMANCE. THAT IS, NO POSITION OR PERSON IS PUT AHEAD OF OTHERS IN EARNING A DISCRETIONARY BONUS. IF CCSS MEETS ITS FISCAL GOALS, THE BONUS CAN ONLY BE LIMITED BY AN EMPLOYEE'S OVERALL PERFORMANCE. FORM 990, PART VI, SECTION B, LINE 11B IT IS THE POLICY THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. THE PRESIDENT, CEO & CHIEF OPERATING OFFICER REVIEWED THE FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS. A BOARD RESOLUTION WAS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED WITH THE IRS. THE MEANS OF DELIVERY WAS VIA EMAIL TO EACH DIRECTOR'S EMAIL ADDRESS NO FEWER THAN 15 DAYS PRIOR TO THE FILING DATE OF THE FORM 990 WITH THE IRS. IN ADDITION, THE PREPARERS REVIEWED THE FORM 990 WITH SENIOR MANAGEMENT AND THE DIOCESAN AUDIT COMMITTEE AT A MEETING IN LATE OCTOBER. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR MEMBERS OF THE COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DIRECTORS OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION'S PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST INCLUDE AN INTERESTED PERSON LEAVING THE MEETING DURING DISCUSSION OF THE ARRANGEMENT, APPOINTMENT OF A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES, DETERMINATION BY THE BOARD IF A MORE ADVANTAGEOUS ARRANGEMENT WOULD NOT GIVE RISE TO THE CONFLICT OF INTEREST, OR A VOTE BY THE BOARD OF DIRECTORS ON WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF CCSS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PROGRAM OF CCSS WAS DEVELOPED FOLLOWING AN IN-DEPTH STUDY AND ANALYSIS OF VARIOUS JOB DESCRIPTIONS AND DUTIES, EMPLOYEE QUALIFICATIONS, PROFESSIONAL AND GEOGRAPHIC COMPENSATION SURVEYS, MISSION-BASED/NON-PROFIT MARKETS, AND CCSS ESTIMATED AND PROJECTED REVENUES. WITH THE ASSISTANCE OF A PROFESSIONAL AND INDEPENDENT COMPENSATION CONSULTANT, CCSS CREATED A DEFINED AND OBJECTIVE COMPENSATION PROGRAM THAT IS FAIR, REASONABLE, AND REFLECTIVE OF ITS UNDERLYING MISSION-BASED, NON-PROFIT PURPOSE. FURTHERMORE, IT WAS DESIGNED TO PAY REASONABLE COMPENSATION BASED ON AN EMPLOYEES GEOGRAPHIC LOCATION. AN INDEPENDENT COMPENSATION CONSULTANT IS ALSO ENGAGED EVERY THREE YEARS TO BENCHMARK KEY ROLES AND PROVIDE CONSULTING TO GOVERNING BODY ON BALANCING SALARY/INCENTIVES. THE GOVERNING BODY DETERMINES HOW TO IMPLEMENT THOSE RECOMMENDATIONS. THE COMPENSATION PROGRAM AS A WHOLE IS DESIGNED TO ATTRACT AND RETAIN QUALITY STAFF WHILE PRESERVING THE ORGANIZATION'S RELIGIOUS MISSION AND CHARITABLE OBJECTIVES. ALL COMPENSATION PROGRAMS AND INDIVIDUAL ARRANGEMENTS ARE ESTABLISHED AND MAINTAINED BY THE CCSS BOARD OF DIRECTORS WHICH SHALL CONTEMPORANEOUSLY SUBSTANTIATE ITS DELIBERATION AND DECISION IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST TO THE CHIEF OPERATING OFFICER FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). ROMAN CATHOLIC BISHOP OF OAKLAND 2121 HARRISON STREET SUITE 100 OAKLAND CA 94612 941527086 CHURCH CA 501(C)(3) LINE 1 N/A 0 ROMAN CATHOLIC CEMETERIES OF THE DIOCESE OF OAKLAND 4750 WILLOW ROAD SUITE 200 PLEASANTON CA 94588 943233756 FUNERAL SERVICES CA 501(C)(3) LINE 1 ROMAN CATHOLIC BISHOP OF OAKLAND 0 ROMAN CATHOLIC FUNERAL SERVICES 4750 WILLOW ROAD SUITE 200 PLEASANTON CA 94588 204028813 FUNERAL SERVICES CA N/A C 0 CATHOLICA SOCIETATE 4750 WILLOW ROAD SUITE 200 PLEASANTON CA 94588 452947645 MANAGEMENT SERVICES CA N/A C 0 HAYWARD MORTUARY 4750 WILLOW ROAD SUITE 200 PLEASANTON CA 94588 941748625 MORTUARY AND CREMATION SERVICES CA N/A C 0 CATHOLIC FUNERAL TRUST OF NORTHERN CALIFORNIA 4750 WILLOW ROAD SUITE 200 PLEASANTON CA 94588 306321483 FUNERAL TRUST CA N/A T 0 0 1 0 0 1 0 0 0 0 0 1 1 0 1 1 1 1 0 0