2016-04-11T23:28:23-05:00 2015-09-30 263839190 BURR PILGER MAYER INC 60 SOUTH MARKET STREET SUITE 800 SAN JOSE CA 95113 990 2014-10-01 940416370 CYPRESS LAWN CEMETERY ASSOCIATION CYPR 6507550580 1370 EL CAMINO REAL COLMA CA 94014 RAYMOND J SALA CFO 6507550580 2016-03-30 1 MICHAEL STEPHEN SCHAFFER P00210063 4089616300 2016-03-30 2014 2016-08-17 19:52:53Z KENNETH E VARNER 1370 EL CAMINO REAL COLMA CA 94014 33478133 0 X WWW.CYPRESSLAWN.COM X 1894 CA CYPRESS LAWN MEMORIAL PARK WAS ESTABLISHED IN 1892 AS AN ANSWER TO A NEED FOR A PLACE WHERE PEOPLE COULD BURY THEIR LOVED ONES WITH DIGNITY AND RESPECT. BEAUTIFUL MONUMENTS AND STATUARY WERE CREATED TO MEMORIALIZE THE MEN AND WOMEN WHO HELPED SHAPE OUR GOLDEN STATE. UNIQUE STAINED GLASS WINDOWS WERE CREATED TO ADORN THE CEMETERY'S PRIVATE AND PUBLIC CHAPELS AND MAUSOLEUMS. WITH THE ADDITION OF A FUNERAL HOME, CREMATION FACILITIES, AND FLOWER SHOP, CYPRESS LAWN OFFERS FAMILIES THE CONVENIENCE OF TOTAL REMEMBERANCE SERVICES, ALL AT ONE LOCATION. 9 9 87 1 0 0 0 0 3974636 1694537 668807 576483 22012577 24472760 26656020 26743780 159920 225519 0 0 13099574 14433529 0 0 0 5938625 8840291 19198119 23499339 7457901 3244441 152504081 166948150 57733087 70184409 94770994 96763741 X CYPRESS LAWN MEMORIAL PARK WAS ESTABLISHED IN 1892 AS AN ANSWER TO A NEED FOR A PLACE WHERE PEOPLE COULD BURY THEIR LOVED ONES WITH DIGNITY AND RESPECT. BEAUTIFUL MONUMENTS AND STATUARY WERE CREATED TO MEMORIALIZE THE MEN AND WOMEN WHO HELPED SHAPE OUR GOLDEN STATE. UNIQUE STAINED GLASS WINDOWS WERE CREATED TO ADORN THE CEMETERY'S PRIVATE AND PUBLIC CHAPELS AND MAUSOLEUMS. WITH THE ADDITION OF A FUNERAL HOME, CREMATION FACILITIES, AND FLOWER SHOP, CYPRESS LAWN OFFERS FAMILIES THE CONVENIENCE OF TOTAL REMEMBERANCE SERVICES, ALL AT ONE LOCATION. 0 0 CYPRESS LAWN CEMETERY ASSOCIATION IS A NON-PROFIT PUBLIC BENEFIT ORGANIZATION WHICH HAS BEEN OPERATING A CEMETERY IN COLMA, CALIFORNIA FOR MORE THAN 120 YEARS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 56 0 87 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CA X RAYMOND SALA CFO 6507550580 1370 EL CAMINO REAL COLMA CA 94014 CHARLES CROCKER DIRECTOR 1.00 X 4500 0 0 JAMES MCINTOSH CHAIRMAN 2.00 X 18000 0 0 JAMES C FLOOD VICE CHAIRMAN 1.00 X 5500 0 0 RICHARD TOBIN THIERIOT CHAIRMAN - PR 1.00 X 5500 0 0 LEWIS COLEMAN CHAIRMAN - TRUSTEES INVEST 1.00 X 7500 0 0 PETER POPE DIRECTOR 1.00 X 8339 0 0 PETER FOLGER DIRECTOR (FROM 5/27/15) 1.00 X 0 0 0 MICHAEL V WHITMAN DIRECTOR 1.00 X 5500 0 0 KENNETH E VARNER PRESIDENT & CEO 40.00 X 249518 0 987405 RAYMOND SALA CFO 40.00 X 309448 0 21355 MORA ARMANDO SUPERINTENDENT 40.00 X 136617 0 15737 NICHOLAS GOULTAS DIRECTOR OF CONSTRUCTION 40.00 X 124442 0 15041 874864 0 1039538 4 0 1 0 CHARLES CUCCIA DBA CEC CONSTRUCTION CO 250 SAWPIT CREEK ROAD CEDARPINES PARK CA 92322 CONSTRUCTION 321080 KDW CONSTRUCTION LLC 595 BUCK AVENUE SUITE A VACAVILLE CA 95688 CONSTRUCTION 157813 MORGAN LEWIS & BOCKIUS 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL 145006 CAMBRIDGE ASSOCIATES LLC 100 SUMMER STREET BOSTON MA 02110 CONSULTING 106213 4 AFFILIATE REPAIR 900099 1694537 1694537 1694537 574983 574983 88823 88823 905242 0 905242 905242 905242 1500 0 1500 1500 1500 30021150 6734353 23286797 23286797 OTHER INCOME 900099 191898 191898 191898 26743780 26078474 0 665306 225519 1760627 8746319 568586 2033862 1324135 536112 367857 303998 88697 660259 923 22460 696037 2354452 483116 INFLATION ON COST OF TR 1464833 CEMETERY FEES 600582 FIRE LOSS 494410 MATERIALS AND SUPPLIES 198551 568004 23499339 1005 1000 3413230 3171625 17200706 17649319 549181 538574 124039 261889 66996340 27289635 36467961 39706705 94747959 105619038 152504081 166948150 3955177 3235328 489938 379689 17822472 16219936 35465500 50349456 57733087 70184409 X 94770994 96763741 94770994 96763741 152504081 166948150 X 3244441 -22352 -330 -1229012 X X 0 1 X 1 0 4763419 4763419 20238466 10131502 10106964 9741438 1698949 8042489 32253017 15459184 16793833 39706705 INTER-ENTITY RECEIVABLES 75558933 PROPERTY HELD FOR SALE 17339663 UNDEVELOPED LAND 10614632 OTHER ASSETS 2105810 105619038 MINIMUM PENSION LIABILITY 2432078 PRENEED LIABILITIES 26353185 LIABILITY FROM INTEREST RATE HEDGING 496359 LIABILITY TO BUILD 597416 INTER-ENTITY PAYABLE 17336358 LAND OPTION PAYABLE 1008990 OTHER LIABILITIES 2125070 50349456 1 SAN MATEO COUNTY HISTORICAL ASSOCIATION 2200 BROADWAY STREET REDWOOD CITY CA 94063 237186194 501(C)(3) 7500 2015 ANNUAL CAMPAIGN PLEDGE CYPRESS LAWN HERITAGE FOUNDATION 1370 EL CAMINO REAL COLMA CA 94014 943289523 501(C)(3) 206549 OPERATING SUPPORT 2 0 X X 1 1 X X X X 0 1 0 KENNETH E VARNER PRESIDENT & CEO 249518 0 0 0 0 0 969500 0 17905 0 1236923 0 0 0 RAYMOND SALA CFO 309448 0 0 0 0 0 12831 0 8524 0 330803 0 0 0 MORA ARMANDO SUPERINTENDENT 136617 0 0 0 0 0 8367 0 7370 0 152354 0 0 0 PART I, LINE 1A FIRST CLASS OR CHARTER TRAVEL IS PROVIDED OCCASIONALLY. PER EMPLOYMENT CONTRACT, TRAVEL COMPANION IS LIMITED TO THREE TIMES A YEAR. PART I, LINE 4B WITH THE APPROVAL OF THE BOARD OF DIRECTORS, THE PRESIDENT & CEO, KENNETH VARNER, DEFERRED $950,000 OF HIS COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE ORGANIZATION'S STAFF ACCOUNTANT. A DRAFT OF FORM 990 IS REVIEWED BY THE CFO, AND CORRECTIONS/MODIFICATIONS ARE MADE BY THE OUTSIDE CPA. THE REVISED DRAFT IS THEN REVIEWED BY THE CFO. ANY CONCERNS THAT THE CFO HAS ARE RAISED WITH THE CPA FIRM AND, WHEN NECESSARY, THE CEO AND PRESIDENT, AND A CONSENSUS IS ACHIEVED. BOARD MEMBERS ARE SENT A COPY OF THE TAX RETURN PRIOR TO FILING FOR THEIR REVIEW. THE RETURN IS THEN FINALIZED AND ELECTRONICALLY FILED WITH THE TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE (OR UPDATE ANNUALLY) INTERESTS THAT COULD GIVE RISE TO CONFLICTS, SUCH AS A LIST OF FAMILY MEMBERS AND SUBSTANTIAL BUSINESS AND INVESTMENTS HOLDINGS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD HIRED AN ECONOMIST TO PROVIDE THEM WITH COMPARABLE COMPENSATION DATA FOR THE CEO POSITION. FOR ALL OTHER OFFICERS AND DIRECTOR POSITIONS, THE REVIEW IS DONE BY THE CEO AND THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES -1,680,117. UNREALIZED LOSS ON INTEREST RATE SWAP -54,817. EXTRAORDINARY ITEM DUE TO FIRE 505,922. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE THIS YEAR IN THE AUDIT COMMITTEE'S OVERSIGHT PROCESS. CYPRESS LAWN HERITAGE FOUNDATION 1370 EL CAMINO REAL COLMA CA 94014 943289533 CONDUCTS HISTORIC TOURS OF THE CEMETERY. CA 501(C)(3) PRIVATE FOUNDATION CYPRESS LAWN CEMETERY ASSOCIATION 1 CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND 1370 EL CAMINO REAL COLMA CA 94014 237135969 CARE, MAINTENANCE, PRESERVATION AND EMBELLISHMENT OF CEMETERY. CA 501(C)(13) N/A CYPRESS LAWN CEMETERY ASSOCIATION 1 CYPRESS FUNERAL SERVICES INC 1370 EL CAMINO REAL COLMA CA 94014 943289536 FUNERAL SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION C -11277 9140878 1.00000 1 CYPRESS LAWN CEMETERY ASSOCIATION PRENEED TRUST FUND 1370 EL CAMINO REAL COLMA CA 94014 306053023 MERCHANDISE AND SERVICES CA T 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 CYPRESS LAWN HERITAGE FOUNDATION B 206549 ACTUAL CYPRESS LAWN CEMETERY PRENEED TRUST FUND R 239509 ACTUAL CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND P 1694537 ACTUAL CYPRESS FUNERAL SERVICES INC A 1220325 ACTUAL