2024-08-13T17:06:03-05:00 2023-09-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2022-10-01 237135969 CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND CYPR 6507550580 1370 EL CAMINO REAL COLMA CA 940143239 RAYMOND J SALA CFO 6507550580 2024-08-09 1 0 MAGA E KISRIEV P01008919 4089988400 2022 2024-08-08 14:25:15Z ROBERT A GORDON JR 1370 EL CAMINO REAL COLMA CA 940143239 5891469 0 X WWW.CYPRESSLAWN.COM X 1894 CA TO PROVIDE CARE, MAINTENANCE, PRESERVATION, AND EMBELLISHMENT OF CYPRESS LAWN CEMETERY ASSOCIATION 9 9 0 0 0 0 0 0 2343694 1309858 3016220 2428065 0 0 5359914 3737923 0 0 0 0 0 0 0 0 0 3929846 4136926 3929846 4136926 1430068 -399003 84910231 94513842 6543080 8385516 78367151 86128326 X THE CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND, A NONPROFIT ORGANIZATION, WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING CARE, MAINTENANCE, PRESERVATION, AND EMBELLISHMENT OF CYPRESS LAWN CEMETERY ASSOCIATION IN ACCORDANCE WITH THE PROVISIONS OF CALIFORNIA STATE LAW AND RESOLUTIONS. 0 0 ENDOWMENT CARE SERVICES FOR THE CYPRESS LAWN CEMETERY ASSOCIATION. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 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 0 0 0 CA X RAYMOND J SALA CFO 6505508849 1370 EL CAMINO REAL COLMA CA 94014 CHARLES CROCKER DIRECTOR 0.50 1.00 X 0 40000 0 MORRIS NOBLE JR DIRECTOR 0.50 1.00 X 0 70000 0 MICHAEL V WHITMAN DIRECTOR 0.50 1.00 X 0 20000 0 RICHARD H PETERSON JR CHAIRMAN 0.50 1.00 X X 0 70000 0 STEVE SUTRO DIRECTOR 0.25 0.50 X 0 40000 0 CHARLIE CASEY DIRECTOR 0.50 1.00 X 0 40000 0 MARGI POWER DIRECTOR 0.25 0.50 X 0 40000 0 RODNEY FONG DIRECTOR 0.25 0.50 X 0 40000 0 KARIN FLOOD EKLUND DIRECTOR 0.25 0.50 X 0 20000 0 ROBERT A GORDON JR PRESIDENT & CEO 12.00 28.00 X 0 918189 75532 RAYMOND J SALA CFO 12.00 28.00 X 0 484896 63018 0 1783085 138550 0 0 1 0 0 SALE-LOTS/CRYPTS/NICHE 812220 1309858 1309858 1309858 1970257 1970257 2611354 2153546 457808 457808 457808 3737923 1309858 0 2428065 16000 250 REPAIRS AND MAINT. 2166669 CEMETERY CARE EXPENSES 1954007 4136926 695718 466374 16032 15945 67153475 76093989 14847372 15760616 2197634 2176918 84910231 94513842 5100 4500 6537980 8381016 6543080 8385516 X 78367151 86128326 78367151 86128326 84910231 94513842 -399003 8160178 0 X 0 1 X 1 0 0 MULTI-STRATEGY FUND OF FUNDS 15760616 F 15760616 INTER-ENTITY PAYABLES 7186314 CONTRACT LIABILITY 1194702 8381016 X 11898101 8160178 8160178 3737923 0 3737923 4136926 0 4136926 0 4136926 PART X, LINE 2: CYPRESS LAWN CEMETERY ASSOCIATION AND THE ENDOWMENT CARE FUND ARE OPERATING EXCLUSIVELY FOR THE BENEFIT OF ITS MEMBERS AND NOT OPERATED FOR PROFIT. GENERALLY, A QUALIFIED NONPROFIT MUTUAL CEMETERY COMPANY IS TAX-EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701C. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT RELATED TO ITS TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SPECIAL CARE FUND, THE OLIVET SPECIAL CARE FUND, AND THE PRENEED FUNERAL TRUST FUND ARE TRUSTS SUBJECT TO TAXATION UNDER SECTION 685 OF THE INTERNAL REVENUE CODE AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 17760.5. THE OLIVET ENDOWMENT CARE FUND IS A TRUST SUBJECT TO TAXATION UNDER SECTION 642(I) OF THE INTERNAL REVENUE CODE. CFS AND ITS SUBSIDIARIES ARE CORPORATIONS UNDER SUBCHAPTER C OF THE INTERNAL REVENUE CODE AND THEREFORE SUBJECT TO FEDERAL AND CALIFORNIA STATE INCOME TAXES. THE ASSOCIATION'S INCOME TAXES ARE ACCOUNTED FOR AS AN EXPENSE OR BENEFIT IN THE CURRENT PERIOD. THE ASSOCIATION AND ITS WHOLLY-OWNED SUBSIDIARIES AND AFFILIATED ENTITIES FILE SEPARATE FEDERAL AND CALIFORNIA NOT-FOR-PROFIT, CORPORATE AND TRUST TAX RETURNS. AS A RESULT, THE FEDERAL AND STATE STATUTES OF LIMITATION VARY. WITH RESPECT TO THE ASSOCIATION'S UNRELATED BUSINESS INCOME AND CYPRESS FUNERAL PRENEED TRUST, THE STATUTE OF LIMITATION IS OPEN FOR ALL TAX YEARS. FOR ALL OTHER ENTITIES, THE ASSOCIATION'S TAX RETURNS ARE GENERALLY NO LONGER SUBJECT TO EXAMINATION FOR TAX YEARS BEGINNING AFTER SEPTEMBER 30, 2018. THE FILINGS ARE SUBJECT TO TAX INSPECTION BY THE INTERNAL REVENUE SERVICE AND THE STATE OF CALIFORNIA IN CONNECTION WITH ITS TAX-EXEMPT ACTIVITIES. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ENDOWMENT CARE FUND IS TAX EXEMPT UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ENDOWMENT CARE FUND'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WERE NO INCOME TAXES PAID OR ACCRUED FOR THE YEAR ENDED SEPTEMBER 30, 2023. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 15760616 0 0 0 0 0 0 15760616 0 15760616 0 0 1 1 0 0 PART III ACCOUNTING METHOD: 0 0 0 ROBERT A GORDON JR PRESIDENT & CEO 0 386448 0 529447 0 2294 0 20740 0 54792 0 993721 0 0 RAYMOND J SALA CFO 0 232043 0 215186 0 37667 0 23790 0 39228 0 547914 0 0 PART I, LINE 3 CYPRESS LAWN CEMETERY ASSOCIATION, RELATED ORGANIZATION OF CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND, UTILIZES INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION OF THE CEO. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE ORGANIZATION'S ACCOUNTING MANAGER. A DRAFT OF FORM 990 WAS REVIEWED BY THE CFO, AND CORRECTIONS/MODIFICATIONS WERE MADE BY THE OUTSIDE CPA. THE REVISED DRAFT WAS THEN REVIEWED BY THE CFO. ANY CONCERNS THAT THE CFO HAD WERE RAISED WITH THE CPA FIRM AND, WHEN NECESSARY, THE CEO AND PRESIDENT, AND A CONSENSUS WAS ACHIEVED. BOARD MEMBERS WERE SENT A COPY OF THE TAX RETURN PRIOR TO FILING FOR THEIR REVIEW. THE RETURN WAS 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 ANNUALLY UPDATE, INTERESTS WHICH COULD GIVE RISE TO CONFLICTS SUCH AS A LIST OF FAMILY MEMBERS AND SUBSTANTIAL BUSINESS AND INVESTMENTS HOLDINGS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). CYPRESS LAWN CEMETERY ASSOCIATION 1370 EL CAMINO REAL COLMA CA 940143239 940416370 CEMETERY SERVICES CA 501(C)(13) N/A N/A 0 CYPRESS LAWN HERITAGE FOUNDATION 1370 EL CAMINO REAL COLMA CA 940143239 943289533 CONDUCTS HISTORIC TOURS OF THE CEMETERY CA 501(C)(3) PF CYPRESS LAWN CEMETERY ASSOCIATION 0 CFS INSURANCE SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 113646582 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 0 CYPRESS CASKET COMPANY INC 1370 EL CAMINO REAL COLMA CA 940143239 843139863 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 0 CYPRESS CREMATION SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 460487756 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 0 CYPRESS FUNERAL SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 943289536 FUNERAL SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION C 0 CYPRESS LAWN CEMETERY ASSOCIATION PRENEED TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 306053023 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 0 CYPRESS FUNERAL PRENEED TRUST 1370 EL CAMINO REAL COLMA CA 940143239 826736477 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 0 CYPRESS-OLIVET SPECIAL CARE TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 266452802 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 0 CYPRESS-OLIVET ENDOWMENT CARE TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 766146411 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0