CYPRESS LAWN CEMETERY ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CYPRESS LAWN CEMETERY ASSOCIATION (EIN 94-0416370)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-04-30
- IRS object ID
- 201431209349300978
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-04-30T16:01:45-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263839190 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BURR PILGER MAYER INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CALIFORNIA STREET SUITE 1300 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94108 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940416370 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CYPRESS LAWN CEMETERY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CYPR | NameControl |
| Phone | 6507550580 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYMOND J SALA | Name |
| Title | CFO | Title |
| Phone | 6507550580 | Phone |
| Date Signed | 2014-04-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN PANETTA | Name |
| PTIN | P00365375 | PTIN |
| Phone | 4154215757 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KENNETH E VARNER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 27728819 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.CYPRESSLAWN.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1894 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 85 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2138426 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1974921 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 763931 | InvestmentIncomePriorYear |
| Investment Income Current Year | 573805 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 17304773 | OtherRevenuePriorYear |
| Other Revenue Current Year | 19550940 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20207130 | TotalRevenuePriorYear |
| Total Revenue Current Year | 22099666 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 83150 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 87796 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9413039 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11876536 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6922676 | OtherExpensePriorYear |
| Other Expenses Current Year | 6213661 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16418865 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18177993 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3788265 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3921673 | RevenuesLessExpensesCY |
| Total Assets BOY | 141297258 | TotalAssetsBOY |
| Total Assets EOY | 144932140 | TotalAssetsEOY |
| Total Liabilities BOY | 61746550 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 58127985 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 79550708 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 86804155 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | CYPRESS LAWN CEMETERY ASSOCIATION IS A NON-PROFIT PUBLIC BENEFIT ORGANIZATION OPERATING A CEMETERY IN COLMA, CALIFORNIA FOR 117 YEARS. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 53 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 85 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAYMOND SALA CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6507550580 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| CHARLES CROCKER | |||||||
| CHAIRMAN | 1.00 | X | 5200 | 0 | 0 | ||
| JB MCINTOSH | |||||||
| CHAIRMAN | 2.00 | X | 600 | 0 | 0 | ||
| JAMES C FLOOD | |||||||
| VICE CHAIRMAN | 1.00 | X | 5200 | 0 | 0 | ||
| RICHARD TOBIN THIERIOT | |||||||
| CHAIRMAN - PR | 1.00 | X | 5200 | 0 | 0 | ||
| LEWIS COLEMAN | |||||||
| CHAIRMAN - TRUSTEES INVEST | 1.00 | X | 5200 | 0 | 0 | ||
| PETER T POPE | |||||||
| DIRECTOR | 1.00 | X | 5200 | 0 | 0 | ||
| MICHAEL V WHITMAN | |||||||
| DIRECTOR | 1.00 | X | 5200 | 0 | 0 | ||
| KATHLEEN WHELAN | |||||||
| CHAIRMAN | 1.00 | X | 900 | 0 | 0 | ||
| KENNETH E VARNER | |||||||
| PRESIDENT & CEO | 40.00 | 218242 | 0 | 48887 | X | ||
| RAYMOND SALA | |||||||
| CFO | 40.00 | 292326 | 0 | 38966 | X | ||
| MORA ARMANDO | |||||||
| SUPERINTENDENT | 40.00 | 112780 | 0 | 23497 | X | ||
| NICHOLAS GOULTAS | |||||||
| DIRECTOR OF CONSTRUCTION & FACILITIES | 40.00 | 110926 | 0 | 29140 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 766974 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 140490 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| FITZGERALD ABBOT & BEARDSLEY | |||||
| 1221 BROADWAY | OAKLAND | CA | 94612 | LEGAL | 215015 |
| MORGAN LEWIS & BOCKIUS | |||||
| 1701 MARKET STREET | PHILADELPHIA | PA | 19103 | LEGAL | 124777 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| 100 SUMMER STREET | BOSTON | MA | 02110 | CONSULTING | 101000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | AFFILIATE REPAIR | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1974921 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1974921 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1974921 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 577974 | TotalRevenueColumn |
| Exclusion | $577,974 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 76951 | TotalRevenueColumn |
| Exclusion | $76,951 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 905242 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 905242 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 905242 | TotalRevenueColumn |
| Related Or Exempt Function Income | 905242 | RelatedOrExemptFunctionIncome |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 4169 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -4169 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -4169 | TotalRevenueColumn |
| Exclusion | -$4,169 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 24114691 | GrossSalesOfInventory |
| Cost Of Goods Sold | 5624984 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18489707 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18489707 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 79040 | TotalRevenueColumn |
| Related Or Exempt Function Income | 79040 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 79040 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 22099666 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21448910 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $650,756 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87796 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 598421 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8187943 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 567530 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2007223 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 515419 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 622785 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 331905 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67287 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112882 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 662542 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2032 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17867 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1018228 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2219690 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 140452 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| INFLATION ON COST OF TR | 285500 |
| AUTOMOTIVE EXPENSES | 159564 |
| MATERIALS AND SUPPLIES | 150029 |
| OTHER EXPENSES | 133522 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 289376 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18177993 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1000 | BOY |
| EOY | 1000 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2898356 | BOY |
| EOY | 5549857 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16489759 | BOY |
| EOY | 16943073 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 447536 | BOY |
| EOY | 538381 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187479 | BOY |
| EOY | 141957 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 54174584 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22887630 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32950451 | BOY |
| EOY | 31286954 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88322677 | BOY |
| EOY | 90470918 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141297258 | BOY |
| EOY | 144932140 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3417694 | BOY |
| EOY | 2944548 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 600772 | BOY |
| EOY | 588541 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22200701 | BOY |
| EOY | 19146479 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35527383 | BOY |
| EOY | 35448417 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61746550 | BOY |
| EOY | 58127985 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79550708 | BOY |
| EOY | 86804155 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79550708 | BOY |
| EOY | 86804155 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141297258 | BOY |
| EOY | 144932140 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3921673 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -1237 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | 21686 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 3311325 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4763419 | OtherCostOrOtherBasis |
| Book Value | 4763419 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19879903 | OtherCostOrOtherBasis |
| Depreciation | 9002076 | Depreciation |
| Book Value | 10877827 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3618147 | OtherCostOrOtherBasis |
| Depreciation | 2710612 | Depreciation |
| Book Value | 907535 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 25913115 | OtherCostOrOtherBasis |
| Depreciation | 11174942 | Depreciation |
| Book Value | 14738173 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 31286954 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| INTERENTITY RECEIVABLES | 58897398 |
| PROPERTY HELD FOR SALE | 12055820 |
| UNDEVELOPED LAND | 19517700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 90470918 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| MINIMUM PENSION LIABILITY | $1,612,285 |
| PRENEED LIABILITIES | $20,928,950 |
| LIABILITY FROM INTEREST RATE HEDGING | $1,143,640 |
| LIABILITY TO BUILD | $2,198,434 |
| INTERENTITY PAYABLE | $9,565,108 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 35448417 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | FOLLOWING ACCOUNTING GUIDANCE, MANAGEMENT HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2013 AND 2012. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| SMCCC FOUNDATION | |||||||
| 3401 CSM DRIVE | SAN MATEO | CA | 94402 | 946133905 | 501(C)(3) | 10000 | OPERATING SUPPORT |
| SAN MATEO COUNTY HISTORICAL ASSOCIATION | |||||||
| 2200 BROADWAY STREET | REDWOOD CITY | CA | 94063 | 237186194 | 501(C)(3) | 7500 | OPERATING SUPPORT |
| CYPRESS LAWN HERITAGE FOUNDATION | |||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 943289523 | 501(C)(3) | 57596 | OPERATING SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| KENNETH E VARNER | ||||||||||||||
| PRESIDENT & CEO | 210114 | 0 | 8128 | 0 | 0 | 0 | 19500 | 0 | 29387 | 0 | 267129 | 0 | 0 | 0 |
| RAYMOND SALA | ||||||||||||||
| CFO | 201149 | 0 | 91177 | 0 | 0 | 0 | 9557 | 0 | 29409 | 0 | 331292 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | FIRST CLASS OR CHARTER TRAVEL IS PROVIDED OCCASIONALLY. PER EMPLOYMENT CONTRACT, TRAVEL COMPANION IS LIMITED TO THREE TIMES A YEAR. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 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 2,479,760. UNREALIZED GAIN ON INTEREST RATE SWAP 831,565. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990. PART XII, LINE 2C. | NO CHANGE IN THE AUDIT COMMITTEE'S OVERSIGHT PROCESS. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Public Charity StatusPublicCharityStatus |
|---|---|---|---|---|---|---|---|---|---|---|
| CYPRESS LAWN HERITAGE FOUNDATION | ||||||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 943289533 | SUPPORT NON-ENDOWED ASSETS OF THE CEMETERY. | CA | 501(C)(3) | CYPRESS LAWN CEMETERY ASSOCIATION | 0 | |
| 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) | CYPRESS LAWN CEMETERY ASSOCIATION | 0 | N/A |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CYPRESS FUNERAL SERVICES INC | ||||||||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 943289536 | FUNERAL SERVICES | CA | CYPRESS LAWN CEMETERY ASSOCIATION | C | -722676 | 9372533 | 1.00000 | 0 |
| CYPRESS LAWN CEMETERY ASSOCIATION PRENEED TRUST FUND | ||||||||||||
| 1370 EL CAMINO REAL | COLMA | CA | 94014 | 306053023 | CARE, MAINTENANCE, PRESERVATION AND EMBELLISHMENT OF CEMETERY | CA | CYPRESS LAWN CEMETERY ASSOCIATION | T | 15594 | 5100349 | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| CYPRESS LAWN HERITAGE FOUNDATION | |
| B | 57956 |
| CYPRESS LAWN CEMETERY PRENEED TRUST FUND | |
| R | 1176237 |
| CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND | |
| P | 1116974 |
| CYPRESS LAWN SERVICES INC | |
| A | 1243737 |