CYPRESS LAWN CEMETERY ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CYPRESS LAWN CEMETERY ASSOCIATION (EIN 94-0416370)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-03-30
- IRS object ID
- 201520899349300347
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-03-30T20:50:03-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263839190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURR PILGER MAYER INC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CALIFORNIA STREET SUITE 600 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940416370 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CYPRESS LAWN CEMETERY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CYPR | BusinessNameControlTxt |
| Phone | 6507550580 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 EL CAMINO REAL | AddressLine1 |
| City | COLMA | City |
| State | CA | State |
| ZIP Code | 94014 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RAYMOND J SALA | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6507550580 | PhoneNum |
| Signature | 2015-03-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL STEPHEN SCHAFFER | PreparerPersonNm |
| PTIN | P00210063 | PTIN |
| Phone | 4154215757 | PhoneNum |
| Preparation | 2015-03-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KENNETH E VARNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 EL CAMINO REAL | AddressLine1 |
| City | COLMA | City |
| State | CA | State |
| ZIP Code | 94014 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $32,122,390 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CYPRESSLAWN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1894 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 87 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,974,921 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,974,636 | CYProgramServiceRevenueAmt |
| PY Investment Income | $573,805 | PYInvestmentIncomeAmt |
| CY Investment Income | $668,807 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,550,940 | PYOtherRevenueAmt |
| CY Other Revenue | $22,012,577 | CYOtherRevenueAmt |
| PY Total Revenue | $22,099,666 | PYTotalRevenueAmt |
| CY Total Revenue | $26,656,020 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $87,796 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $159,920 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,876,536 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,099,574 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,213,661 | PYOtherExpensesAmt |
| CY Other Expenses | $5,938,625 | CYOtherExpensesAmt |
| PY Total Expenses | $18,177,993 | PYTotalExpensesAmt |
| CY Total Expenses | $19,198,119 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,921,673 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,457,901 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $144,932,140 | TotalAssetsBOYAmt |
| Total Assets EOY | $152,504,081 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,127,985 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $57,733,087 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $86,804,155 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $94,770,994 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CYPRESS LAWN CEMETERY ASSOCIATION IS A NON-PROFIT PUBLIC BENEFIT ORGANIZATION WHICH HAS BEEN OPERATING A CEMETERY IN COLMA, CALIFORNIA FOR 120 YEARS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 56 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 87 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAYMOND SALA CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6507550580 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1370 EL CAMINO REAL | AddressLine1 |
| City | COLMA | City |
| State | CA | State |
| ZIP Code | 94014 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHARLES CROCKER | |||||||
| CHAIRMAN | 1.00 | Yes (X) | $4,500 | $0 | $0 | ||
| JB MCINTOSH | |||||||
| CHAIRMAN | 2.00 | Yes (X) | $1,800 | $0 | $0 | ||
| JAMES C FLOOD | |||||||
| VICE CHAIRMAN | 1.00 | Yes (X) | $5,500 | $0 | $0 | ||
| RICHARD TOBIN THIERIOT | |||||||
| CHAIRMAN - PR | 1.00 | Yes (X) | $5,500 | $0 | $0 | ||
| LEWIS COLEMAN | |||||||
| CHAIRMAN - TRUSTEES INVEST | 1.00 | Yes (X) | $7,500 | $0 | $0 | ||
| PETER T POPE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $8,339 | $0 | $0 | ||
| MICHAEL V WHITMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $5,000 | $0 | $0 | ||
| KATHLEEN WHELAN | |||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KENNETH E VARNER | |||||||
| PRESIDENT & CEO | 40.00 | $218,242 | $0 | $248,887 | Yes (X) | ||
| RAYMOND SALA | |||||||
| CFO | 40.00 | $292,326 | $0 | $38,966 | Yes (X) | ||
| MORA ARMANDO | |||||||
| SUPERINTENDENT | 40.00 | $112,780 | $0 | $23,497 | Yes (X) | ||
| NICHOLAS GOULTAS | |||||||
| DIRECTOR OF CONSTRUCTION | 40.00 | $110,926 | $0 | $29,140 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $772,413 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $340,490 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARLES CUCCIA DBA CEC CONSTRUCTION CO | |||||
| 250 SAWPIT CREEK RD | CEDARPINES PARK | CA | 92322 | CONSTRUCTION | $321,080 |
| KDW CONSTRUCTION LLC | |||||
| 595 BUCK AVE STE A | VACAVILLE | CA | 95688 | CONSTRUCTION | $157,813 |
| MORGAN LEWIS & BOCKIUS | |||||
| 1701 MARKET STREET | PHILADELPHIA | PA | 19103 | LEGAL | $145,006 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| 100 SUMMER STREET | BOSTON | MA | 02110 | CONSULTING | $101,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AFFILIATE REPAIR | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,974,636 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,974,636 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,974,636 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $677,356 | TotalRevenueColumnAmt |
| Exclusion | $677,356 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $78,403 | TotalRevenueColumnAmt |
| Exclusion | $78,403 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $905,242 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $905,242 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $905,242 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $905,242 | RelatedOrExemptFuncIncomeAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,549 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$8,549 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,549 | TotalRevenueColumnAmt |
| Exclusion | -$8,549 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $26,410,357 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,457,821 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,952,536 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,952,536 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $76,396 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $76,396 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $76,396 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,656,020 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,908,810 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $747,210 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,920 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,012,519 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,863,026 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $398,043 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,138,125 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,861 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $617,531 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,944 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,818 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,994 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $679,756 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,520 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,043 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $930,799 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,172,028 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,847 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EMPLOYEE FUNCTION/TRAIN | $165,693 |
| AUTOMOTIVE EXPENSES | $159,569 |
| MATERIALS AND SUPPLIES | $145,066 |
| PROPERTY TAXES | $116,234 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,783 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,198,119 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $1,005 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,549,857 | BOYAmt |
| EOY | $3,413,230 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,943,073 | BOYAmt |
| EOY | $17,200,706 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $538,381 | BOYAmt |
| EOY | $549,181 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,957 | BOYAmt |
| EOY | $124,039 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,424,661 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $24,956,700 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,286,954 | BOYAmt |
| EOY | $36,467,961 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,470,918 | BOYAmt |
| EOY | $94,747,959 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,932,140 | BOYAmt |
| EOY | $152,504,081 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,944,548 | BOYAmt |
| EOY | $3,955,177 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,541 | BOYAmt |
| EOY | $489,938 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,146,479 | BOYAmt |
| EOY | $17,822,472 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,448,417 | BOYAmt |
| EOY | $35,465,500 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,127,985 | BOYAmt |
| EOY | $57,733,087 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,804,155 | BOYAmt |
| EOY | $94,770,994 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,804,155 | BOYAmt |
| EOY | $94,770,994 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,932,140 | BOYAmt |
| EOY | $152,504,081 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,457,901 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,166 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$108,319 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $608,091 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,763,419 | OtherCostOrOtherBasisAmt |
| Book Value | $4,763,419 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,218,927 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,588,708 | DepreciationAmt |
| Book Value | $10,630,219 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,478,412 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,988,307 | DepreciationAmt |
| Book Value | $1,490,105 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,963,903 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,379,685 | DepreciationAmt |
| Book Value | $19,584,218 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $36,467,961 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INTER-ENTITY RECEIVABLES | $66,634,667 |
| PROPERTY HELD FOR SALE | $17,126,829 |
| UNDEVELOPED LAND | $10,450,604 |
| OTHER ASSETS | $535,859 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $94,747,959 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| MINIMUM PENSION LIABILITY | $1,551,961 |
| PRENEED LIABILITIES | $22,630,413 |
| LIABILITY FROM INTEREST RATE HEDGING | $441,541 |
| LIABILITY TO BUILD | $756,848 |
| INTER-ENTITY PAYABLE | $10,084,737 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,465,500 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOLLOWING ACCOUNTING GUIDANCE, MANAGEMENT HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2014 AND 2013. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| SMCCC FOUNDATION | |||||||
| 3401 CSM DRIVE | SAN MATEO | CA | 94402 | 946133905 | 501(C)(3) | $15,000 | OPERATING SUPPORT |
| CYPRESS LAWN HERITAGE FOUNDATION | |||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 943289523 | 501(C)(3) | $115,290 | OPERATING SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KENNETH E VARNER | ||||||||||||||
| PRESIDENT & CEO | $218,242 | $0 | $0 | $0 | $0 | $0 | $219,500 | $0 | $29,387 | $0 | $467,129 | $0 | $0 | $0 |
| RAYMOND SALA | ||||||||||||||
| CFO | $292,326 | $0 | $0 | $0 | $0 | $0 | $9,557 | $0 | $29,409 | $0 | $331,292 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | FIRST CLASS OR CHARTER TRAVEL IS PROVIDED OCCASIONALLY. PER EMPLOYMENT CONTRACT, TRAVEL COMPANION IS LIMITED TO THREE TIMES A YEAR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | BOARD MEMBERS ARE SENT A COPY OF THE TAX RETURN PRIOR TO THE FILING DATE FOR REVIEW. IF A BOARD MEETING IS SCHEDULED TO OCCUR BEFORE THE FILING, THE RETURN WILL BE REVIEWED DURING THE FINANCE MEETING. |
| 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 | UPON WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9: | PENSION RELATED CHANGES -739,676. UNREALIZED LOSS ON INTEREST RATE SWAP 702,098. EXTRAORDINARY ITEM DUE TO FIRE 645,669. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Yes (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 | Yes (1) |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CYPRESS FUNERAL SERVICES INC | ||||||||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 943289536 | FUNERAL SERVICES | CA | CYPRESS LAWN CEMETERY ASSOCIATION | C | -$244,375 | $10,148,011 | 1.00000 | 0 |
| CYPRESS LAWN CEMETERY ASSOCIATION PRENEED TRUST FUND | ||||||||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 306053023 | MERCHANDISE AND SERVICES | CA | CYPRESS LAWN CEMETERY ASSOCIATION | T | -$312,095 | $60,649,652 | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CYPRESS LAWN HERITAGE FOUNDATION | ||
| B | $115,290 | ACTUAL |
| CYPRESS LAWN CEMETERY PRENEED TRUST FUND | ||
| R | $1,099,797 | ACTUAL |
| CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND | ||
| P | $3,804,394 | ACTUAL |
| CYPRESS FUNERAL SERVICES INC | ||
| A | $983,645 | ACTUAL |