2024-08-15T08:30:33-05:00 2023-09-30 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2022-10-01 940416370 CYPRESS LAWN CEMETERY ASSOCIATION 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 39378521 0 X WWW.CYPRESSLAWN.COM X 1894 CA TO PROVIDE A PLACE WHERE PEOPLE COULD BURY THEIR LOVED ONES WITH DIGNITY AND RESPECT. 9 9 141 0 83052 0 0 0 2876509 3827028 2119262 2876158 32105684 23378247 37101455 30081433 272730 248493 0 0 14268017 17965556 0 0 0 20052930 22483328 34593677 40697377 2507778 -10615944 339642370 364689721 246061747 280645688 93580623 84044033 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 REMEMBRANCE 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 130 YEARS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 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 1 0 1 14 0 1 141 1 1 1 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 1 0 0 CA X RAYMOND SALA CFO 6507550580 1370 EL CAMINO REAL COLMA CA 940143239 CHARLES CROCKER DIRECTOR 1.00 0.50 X 40000 0 0 MORRIS NOBLE JR DIRECTOR 1.00 0.50 X 70000 0 0 MICHAEL V WHITMAN DIRECTOR 1.00 0.50 X 20000 0 0 RICHARD H PETERSON JR CHAIRMAN 1.00 0.50 X X 70000 0 0 STEPHEN SUTRO DIRECTOR 0.50 0.25 X 40000 0 0 CHARLES CASEY DIRECTOR 1.00 0.50 X 40000 0 0 MARGI POWER DIRECTOR 0.50 0.25 X 40000 0 0 RODNEY FONG DIRECTOR 0.50 0.25 X 40000 0 0 KARIN FLOOD EKLUND DIRECTOR 0.50 0.25 X 20000 0 0 ROBERT A GORDON JR PRESIDENT & CEO 28.00 12.00 X 918189 0 75532 RAYMOND SALA CFO 28.00 12.00 X 484896 0 63018 ARMANDO MORA SUPERINTENDENT 40.00 0.00 X 208196 0 43317 ANTHONY AU-YEUNG FINANCE CONTROLLER 40.00 0.00 X 173448 0 18924 TERESA HABECK IT MANAGER 40.00 0.00 X 141244 0 42820 JUAN GOMEZ FOREMAN 40.00 0.00 X 128651 0 39135 OLENA SIGAL ACCOUNTING MANAGER 40.00 0.00 X 128620 0 42412 KAL CHUN WONG ACCOUNT SERVICES MANAGER 40.00 0.00 X 128308 0 22655 FELICISIMO SOTO OFFER MANAGER 40.00 0.00 X 121232 0 35243 2812784 0 383056 15 0 1 0 ANDREINI BROS INC 151 MAIN ST HALF MOON BAY CA 94019 CONSTRUCTION SERVICES 878837 CB2 BUILDERS 1160 BRICKYARD COVE RD STE 301 RICHMOND CA 94801 CONSTRUCTION SERVICES 786312 CHRISTOPHER CAMPBELL TREE DESIGN 1465 25TH STREET SAN FRANCISCO CA 94107 LANDSCAPING SERVICES 562231 INTERACTIVE RESOURCES LLC 4901 BELFORT RD 130 JACKSONVILLE FL 32256 RECRUITING SERVICES 320505 ALEXANDER STUDIO INC 22267 BUENA VENTURA ST WOODLAND HILLS CA 91364 RESTORATION & CONSERV. OF OIL PAINTINGS 233806 10 TRUSTEE FEES 812220 3827028 3827028 3827028 2849390 2849390 231358 231358 1534636 1682942 -148306 -148306 -148306 26768 0 26768 26768 26768 28444542 7614146 20830396 20830396 REIMBURSEMENT 900099 2464799 2464799 2464799 30081433 27122223 83052 2876158 248493 1985520 11250895 784861 2557010 1387270 106397 259374 1438440 666574 1081861 1694729 1271736 126824 20266 894686 3567969 391571 CEMETERY CARE EXPENSES 9925676 MATERIALS & SUPPLIES 418107 AUTO EXPENSES 390254 REPAIRS & MAINT. 168320 60544 40697377 1984 1928 14400749 10922271 28976968 28222941 1119904 2251634 488273 692720 80018158 26409910 43282406 53608248 251372086 268989979 339642370 364689721 5101294 7350973 177406166 213502953 34201131 28027038 29353156 31764724 246061747 280645688 X 93580623 84044033 93580623 84044033 339642370 364689721 X -10615944 159859 919495 X 0 1 X 1 0 9232022 9232022 39283434 16998880 22284554 9414133 6212643 3201490 22088569 3198387 18890182 53608248 INTER-ENTITY RECEIVABLES 158658971 PROPERTY HELD FOR SALE 63368348 DEPOSITS 108183 DANVILLE PROPERTY 489696 DEFERRED COMPENSATION PLAN 3498469 COST CAPITALIZED TO OBTAIN REVENUE CONTRACTS 42591174 PENSION ASSETS OVER LIABILITY 275138 268989979 PRENEED LIABILITY 7795478 LIABILITY TO BUILD 1115864 INTER-ENTITY PAYABLE 22046353 DEFERRED COMPENSATION LIABILITY 807029 31764724 X 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 ASSOCIATION HAD COMBINED INCOME TAX EXPENSE OF $894,688 AND $761,363 FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022, RESPECTIVELY. THE TAX IS MEASURED BY APPLYING FEDERAL AND STATE STATUTORY RATES TO THE FUNDS' TAXABLE INCOME AS REPORTED ON ITS INCOME TAX RETURNS. DEFERRED TAXES WERE NOT SIGNIFICANT FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022. 1 ACHIEVEMENT REWARDS FOR COLLEGE SCIENTISTS FOUNDATION INC PO BOX 29405 SAN FRANCISCO CA 94129 237335361 501(C)(3) 10000 0 GENERAL SUPPORT CALIFORNIA LAW ENFORCEMENT COLUMBIA ASSOCIATION PO BOX 330416 SAN FRANCISCO CA 94133 900761845 501(C)(3) 10000 0 GENERAL SUPPORT CEMETERY AND MORTUARY ASSOCIATION OF CALIFORNIA 925 L ST STE 260 SACRAMENTO CA 95814 940865900 501(C)(6) 15000 0 GENERAL SUPPORT CYPRESS LAWN HERITAGE FOUNDATION 1370 EL CAMINO REAL COLMA CA 94014 943289533 501(C)(3) 77689 0 GENERAL SUPPORT LEADERSHIP COUNCIL SAN MATEO COUNTY 1350 BAYSHORE HWY STE 520 BURLINGAME CA 94010 853231368 501(C)(3) 10618 0 GENERAL SUPPORT NATIONAL ASSOCIATION OF CEMETERIES 107 CARPENTER DRIVE SUITE 100 STERLING VA 20164 530232086 501(C)(6) 34000 0 GENERAL SUPPORT SAN MATEO COUNTY HISTORICAL ASSOCIATION 2200 BROADWAY STREET REDWOOD CITY CA 94063 237186194 501(C)(3) 30000 0 GENERAL SUPPORT TOWN OF COLMA 1198 EL CAMINO REAL COLMA CA 94014 946001431 GOVERNMENT 15000 0 GENERAL SUPPORT VOLUNTEERS IN MEDICINE - SAN FRANCISCO 35 ONONDAGA AVE SAN FRANCISCO CA 94112 262593712 501(C)(3) 15000 0 GENERAL SUPPORT 7 2 PART I, LINE 2: DONATIONS ARE REVIEWED AND APPROVED BY CEO AND CFO. X 1 1 X X X X 0 0 0 ROBERT A GORDON JR PRESIDENT & CEO 386448 0 529447 0 2294 0 20740 0 54792 0 993721 0 0 0 RAYMOND SALA CFO 232043 0 215186 0 37667 0 23790 0 39228 0 547914 0 0 0 ARMANDO MORA SUPERINTENDENT 156902 0 50181 0 1113 0 14163 0 29154 0 251513 0 0 0 ANTHONY AU-YEUNG FINANCE CONTROLLER 146314 0 26972 0 162 0 8786 0 10138 0 192372 0 0 0 TERESA HABECK IT MANAGER 118478 0 21992 0 774 0 9443 0 33377 0 184064 0 0 0 OLENA SIGAL ACCOUNTING MANAGER 107634 0 20806 0 180 0 6653 0 35759 0 171032 0 0 0 JUAN GOMEZ FOREMAN 105207 0 22172 0 1272 0 7441 0 31694 0 167786 0 0 0 FELICISIMO SOTO OFFER MANAGER 101322 0 19496 0 414 0 7108 0 28135 0 156475 0 0 0 KAL CHUN WONG ACCOUNT SERVICES MANAGER 107674 0 20220 0 414 0 8451 0 14204 0 150963 0 0 0 PART I, LINE 1A HOUSING ALLOWANCE IS PROVIDED TO THE CFO AS PART OF HIS EMPLOYMENT. THE AMOUNT IS PART OF HIS TAXABLE COMPENSATION AND IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III). FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS ARE SENT A COPY OF THE TAX RETURNS PRIOR TO THE FILING DATE FOR REVIEW. 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 LISTS OF FAMILY MEMBERS AND SUBSTANTIAL BUSINESS AND INVESTMENTS HOLDING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD UNDERTOOK ITS OWN COMPENSATION ANALYSIS UTILIZING INFORMATION FROM ABOUT 20 CEMETERIES FROM ACROSS THE COUNTY. FOR ALL OTHER OFFICER AND DIRECTOR POSITIONS, THE REVIEW IS DONE BY THE CEO AND THE BOARD. 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 FOR THE SAME PERIOD OF TIME SET FORTH IN SEC 6104(D). FORM 990, PART XI, LINE 9: ADJUSTMENT FOR MINIMUM PENSION LIABILITY 919,495. 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 1 CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND 1370 EL CAMINO REAL COLMA CA 940143239 237135969 CARE, MAINTENANCE, PRESERVATION AND EMBELLISHMENT OF CEMETERY. CA 501(C)(13) N/A CYPRESS LAWN CEMETERY ASSOCIATION 1 CFS INSURANCE SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 113646582 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 14173702 3928367 1.00000 1 CYPRESS CASKET COMPANY INC 1370 EL CAMINO REAL COLMA CA 940143239 843139863 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 336907 814219 1.00000 1 CYPRESS CREMATION SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 460487756 FUNERAL SERVICES CA CYPRESS FUNERAL SERVICES INC C 215437 138144 1.00000 1 CYPRESS FUNERAL PRENEED TRUST 1370 EL CAMINO REAL COLMA CA 940143239 826736477 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 337721 10295896 1.00000 1 CYPRESS FUNERAL SERVICES INC 1370 EL CAMINO REAL COLMA CA 940143239 943289536 FUNERAL SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION C 29415518 9642145 1.00000 1 CYPRESS LAWN CEMETERY ASSOCIATION PRENEED TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 306053023 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 2161451 118935363 1.00000 1 CYPRESS-OLIVET ENDOWMENT CARE TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 766146411 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T 1617091 14501767 1.00000 1 CYPRESS-OLIVET SPECIAL CARE TRUST FUND 1370 EL CAMINO REAL COLMA CA 940143239 266452802 MERCHANDISE AND SERVICES CA CYPRESS LAWN CEMETERY ASSOCIATION T -1406756 13655939 1.00000 1 1 1 0 0 0 1 0 0 0 1 0 1 0 0 0 0 1 0 0 CYPRESS FUNERAL SERVICES INC A 231358 ACTUAL CYPRESS LAWN HERITAGE FOUNDATION B 77689 ACTUAL CYPRESS FUNERAL SERVICES INC F 1750000 ACTUAL CYPRESS FUNERAL SERVICES INC J 1534636 ACTUAL CYPRESS-OLIVET SPECIAL CARE TRUST FUND L 1452163 ACTUAL CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND L 1954007 ACTUAL CYPRESS-OLIVET ENDOWMENT CARE TRUST FUND L 420859 ACTUAL CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND Q 2166669 ACTUAL CYPRESS-OLIVET ENDOWMENT CARE TRUST FUND Q 298130 ACTUAL