Civic Intelligence

Mountain View Cemetery Association

990 • Fiscal year 2015 • EIN 94-0700160

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 09, 2016

5000 Piedmont AvenueOakland, CA 94611

(510) 658-2588

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.02x

Higher debt load relative to assets than 23% of similar nonprofits.

2015 filings • $50M-$100M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.15x

Higher debt load relative to revenue than 32% of similar nonprofits.

2015 filings • $50M-$100M nonprofits • Source year 2015

Net Margin

90th percentile

52%

Higher net margin than 90% of similar nonprofits.

2015 filings • $50M-$100M nonprofits • Source year 2015

Top Officer Pay

50th percentile

$272,958

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2015 filings • $50M-$100M nonprofits • Source year 2015

Asset Growth

37th percentile

-0.3%

Faster asset growth than 37% of similar nonprofits.

2015 filings • $50M-$100M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-6.3%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • $50M-$100M nonprofits • Annualized from 2014 to 2015

Assets

Down

$89,542,772

Down $280,792 (-0.3%) from 2014

Net Assets

Down

$87,842,771

Down $291,726 (-0.3%) from 2014

Liabilities

Up

$1,700,001

Up $10,934 (+0.6%) from 2014

Revenue

Down

$11,205,012

Down $751,267 (-6.3%) from 2014

Expenses

Up

$5,361,885

Up $599,943 (+13%) from 2014

Net Income

Down

$5,843,127

Down $1,351,210 (-19%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200M$150M$100M$50M$0Assets 2010: $67,756,098Liabilities 2010: $833,537Net Assets 2010: $66,922,5612010Assets 2011: $68,751,031Liabilities 2011: $1,069,028Net Assets 2011: $67,682,0032011Assets 2012: $73,548,305Liabilities 2012: $1,062,219Net Assets 2012: $72,486,0862012Assets 2013: $82,454,125Liabilities 2013: $1,266,958Net Assets 2013: $81,187,1672013Assets 2014: $89,823,564Liabilities 2014: $1,689,067Net Assets 2014: $88,134,4972014Assets 2015: $89,542,772Liabilities 2015: $1,700,001Net Assets 2015: $87,842,7712015Assets 2016: $95,843,983Liabilities 2016: $1,858,694Net Assets 2016: $93,985,2892016Assets 2017: $106,956,420Liabilities 2017: $1,072,998Net Assets 2017: $105,883,4222017Assets 2018: $107,340,248Liabilities 2018: $4,303,075Net Assets 2018: $103,037,1732018Assets 2019: $117,917,459Liabilities 2019: $3,266,510Net Assets 2019: $114,650,9492019Assets 2020: $133,497,937Liabilities 2020: $13,308,969Net Assets 2020: $120,188,9682020Assets 2021: $150,729,541Liabilities 2021: $3,725,691Net Assets 2021: $147,003,8502021Assets 2022: $146,351,767Liabilities 2022: $3,440,802Net Assets 2022: $142,910,9652022Assets 2023: $166,247,352Liabilities 2023: $3,257,231Net Assets 2023: $162,990,1212023Assets 2024: $175,275,766Liabilities 2024: $2,061,711Net Assets 2024: $173,214,0552024

Highlighted filing

2015

Assets$89,542,772
Liabilities$1,700,001
Net Assets$87,842,771

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0Expenses 2010: $4,873,6182010Expenses 2011: $4,329,1342011Expenses 2012: $5,543,6292012Revenue 2013: $13,156,411Expenses 2013: $5,106,740Net Income 2013: $8,049,6712013Revenue 2014: $11,956,279Expenses 2014: $4,761,942Net Income 2014: $7,194,3372014Revenue 2015: $11,205,012Expenses 2015: $5,361,885Net Income 2015: $5,843,1272015Revenue 2016: $10,118,007Expenses 2016: $5,480,969Net Income 2016: $4,637,0382016Revenue 2017: $9,351,836Expenses 2017: $5,317,811Net Income 2017: $4,034,0252017Revenue 2018: $13,410,079Expenses 2018: $5,496,089Net Income 2018: $7,913,9902018Revenue 2019: $10,389,523Expenses 2019: $5,505,212Net Income 2019: $4,884,3112019Revenue 2020: $8,941,127Expenses 2020: $6,513,990Net Income 2020: $2,427,1372020Revenue 2021: $26,488,070Expenses 2021: $6,388,136Net Income 2021: $20,099,9342021Revenue 2022: $16,300,825Expenses 2022: $6,666,908Net Income 2022: $9,633,9172022Revenue 2023: $16,104,867Expenses 2023: $6,894,306Net Income 2023: $9,210,5612023Revenue 2024: $18,625,366Expenses 2024: $7,762,501Net Income 2024: $10,862,8652024

Highlighted filing

2015

Revenue$11,205,012
Expenses$5,361,885
Net Income$5,843,127
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 9, 2016
Return Version
2015v2.1
Gross Receipts
$19,980,703
Mission and Program Overview

Mission

The organization provides burial grounds and services to the community

Providing cemetery related services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$69,976,667$67,360,980▼ $2,615,687
Land, Buildings, and Equipment, Net$6,439,392$6,787,228▲ $347,836
Savings and Temporary Cash Investments$4,621,837$5,913,260▲ $1,291,423
Inventories for Sale or Use$4,556,723$4,095,661▼ $461,062
Investments Other Securities$600,358$586,703▼ $13,655
Cash and Non-Interest-Bearing Accounts$319,792$497,622▲ $177,830
Accounts Receivable$738,560$162,065▼ $576,495
Total Assets$89,823,564$89,542,772▼ $280,792
Other Assets Total$2,570,235$4,139,253▲ $1,569,018
Liabilities
Other Liabilities$990,764$1,129,639▲ $138,875
Accounts Payable and Accrued Expenses$698,303$570,362▼ $127,941
Total Liabilities$1,689,067$1,700,001▲ $10,934
Net Assets / Fund Balance
Unrestricted Net Assets$88,134,497$87,842,771▼ $291,726
Total Net Assets Fund Balance$88,134,497$87,842,771▼ $291,726
Total Liabilities and Net Assets / Fund Balance$89,823,564$89,542,772▼ $280,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,440,464$4,366,568-
Land$3,346,764--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$45,583,177$353,395▼ $1,971,899$767,175$43,172,057
2014$43,804,226$360,930▲ $2,235,446$785,303$45,583,177
2013$39,486,379$309,526▲ $4,890,141$848,646$43,804,226
2012$36,576,892$227,915▲ $3,570,642$859,363$39,486,379
2011$36,208,116$195,979▲ $910,018$704,394$36,576,892
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey J LindemanGeneral Manager/CEO/secretary/FT$272,958$272,958
Anthony HeFamily Service CounselorFT$156,209$156,209
Ray OrtnerSales ManagerFT$150,057$150,057
Candy LauFamily Service CounselorFT$142,882$142,882
Katherine GibneyController/CFOFT$134,400$134,400
Doreen HerbrugerEvents ManagerFT$110,600$110,600
Kristie LyCustomer Service ManagerFT$104,810$104,810
Gerald E JohansenAssistant Secretary-$21,190$21,190
Kenneth W MeyersieckVice President-$12,600$12,600
Charles BatesTrustee-$9,600$9,600
George G HallTrustee-$9,600$9,600
George J VukasinTrustee-$9,600$9,600
John LohTrustee-$9,600$9,600
Joseph E GriffinPresident-$9,600$9,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$3,741,092
Other Revenue
$7,463,920
Change in Net Assets
$5,843,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,205,012
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,583,669
Total Revenue per Audited Statements
$12,788,681
Total Revenue per Form 990
$11,205,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,721,303
Other Expenses$2,640,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,247,732
Current Officers, Directors, Trustees, and Key Employees---$496,348
Pension Plan Contributions---$410,819
Other Employee Benefits---$395,952
Depreciation Depletion---$294,587
All Other Expenses---$250,303
Other Expenses---$236,012
Insurance---$212,426
Payroll Taxes---$170,452
Office Expenses---$87,453
Advertising---$66,795
Fees for Services Legal---$60,183
Fees for Services Accounting---$44,211
Total Functional Expenses$0$0$0$5,361,885

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,080,407
Expenses Not Reported on Form 990$7,718,522
Expenses per Audited Statements$5,361,885
Total Expenses per Form 990$5,361,885
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Pre-need Deposit$449,884
Accrued Pension Obligation$291,410
Pension Plan Contribution Payable$268,360
Olmstead Deposits$109,830
Other Liabilities$10,155
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

A member is someone who owns at least 200 contiguous sq ft of burial space.

Form 990, Part VI, Section A, Line 7A

Mountain view cemetery association holds an annual meeting of members to vote on elections of the board of trustees.

Form 990, Part VI, Section B, Line 11

The controller reviews the form 990 and compares reported amounts to the audited statements and the trial balance. After the controller's review, the form is passed to the chief financial officer for signature. The board of trustees do not review the 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

Board members and key officers are required to annually report any possible conflict of interests.

Form 990, Part VI, Section B, Line 15

Salary surveys are conducted from a number of sources such as comparable employers. The surveys help determine an appropriate range of salary for the key employee. The salary is determined by the board based on the findings.

Form 990, Part VI, Section C, Line 18

Mountain view cemetery's form 990 can be found on guidestar.org

Form 990, Part VI, Section C, Line 19

The association does not make their governing documents, conflict of interest policy, or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Mountain View Cemetery Association
EIN
94-0700160
Phone
5106582588
Address
5000 PIEDMONT AVENUE, OAKLAND, CA 94611

Signing Officer

Name
Jeffrey Lindeman
Title
CEO
Phone
5106582588
Signed
2016-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Lindeman
Formed
1863
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
29
Volunteers
40

Preparer

Firm
Rodney G Hughes CPA
Address
388 17TH STREET SUITE 100, OAKLAND, CA 94612
Preparer
Rodney G Hughes
Phone
5108919662
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Pension related charges against net assets 108962.

FORM 990, PART XII, LINE 2C:

No change from prior year.

Financial Statement Notes

PART V, LINE 4:

Endowment funds of mountain view cemetery association consist of the endowment care fund and the special care fund. The endowment care fund is a separate fund established under the requirements of the california cemetery act for the purpose of separately managing the portion of the association's normal sales that is charged for the continuing care of established cemetery grounds, graves, and buildings. The special care fund are funds established under the requirements of the cemetery act for the purpose of separately managing funds placed with mountain view cemetery association for perpetual flower placement and private family vault maintenance.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Costs of goods sold 1474707. Pension related charges 108962.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Costs of goods sold 1474707. Net unrealized loss on investments 6243815.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt04095661
IRS990/InvestmentIncomeGrp/ExclusionAmt01650497
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01650497
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0600358
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0586703
IRS990/InvestmentsPubTradedSecGrp/BOYAmt069976667
IRS990/InvestmentsPubTradedSecGrp/EOYAmt067360980
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04366568
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06439392
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06787228
IRS990/LandBldgEquipCostOrOtherBssAmt011153796
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt07276044
IRS990/LessRentalExpensesGrp/RealAmt024940
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE BURIAL GROUNDS AND SERVICES TO THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt088134497
IRS990/NetAssetsOrFundBalancesEOYAmt087842771
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02090595
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02090595
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07745523
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt07745523
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt060073
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt060073
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-6243815
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt087453
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02570235
IRS990/OtherAssetsTotalGrp/EOYAmt04139253
IRS990/OtherChangesInNetAssetsAmt0108962
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0395952
IRS990/OtherExpensesGrp/Desc0LANDSCAPING
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2ADMINISTRATION EXPENSES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/TotalAmt0794748
IRS990/OtherExpensesGrp/TotalAmt1304707
IRS990/OtherExpensesGrp/TotalAmt2289157
IRS990/OtherExpensesGrp/TotalAmt3236012
IRS990/OtherLiabilitiesGrp/BOYAmt0990764
IRS990/OtherLiabilitiesGrp/EOYAmt01129639
IRS990/OtherOrganizationDsc0CEMETERY
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INVESTMENT EXPENSES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-341676
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-341676
IRS990/OtherRevenueTotalAmt0-341676
IRS990/OtherSalariesAndWagesGrp/TotalAmt01247732
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0170452
IRS990/PensionPlanContributionsGrp/TotalAmt0410819
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY LINDEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATING & MAINTAINING CREMATORIUM, MAUSOLEUM AND CEMETERY
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03283930
IRS990/PYOtherExpensesAmt02390049
IRS990/PYOtherRevenueAmt08672349
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt07194337
IRS990/PYSalariesCompEmpBnftPaidAmt02371893
IRS990/PYTotalExpensesAmt04761942
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011956279
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt05843127
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt060073
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04621837
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05913260
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.98200
IRS990ScheduleD/BuildingsGrp/BookValueAmt03440464
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04366568
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt07807032
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt025441
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt045583177
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0353395
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt043172057
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1971899
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0767175
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt032162
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt043804226
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0360930
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt045583177
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02235446
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0785303
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt033174
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt039486379
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0309526
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt043804226
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04890141
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0848646
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt029707
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt036576892
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0227915
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt039486379
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03570642
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0859363
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt032827
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt036208116
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0195979
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt036576892
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0910018
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0704394
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt07718522
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05361885
IRS990ScheduleD/LandGrp/BookValueAmt03346764
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03346764
IRS990ScheduleD/OtherExpensesIncludedAmt07718522
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0449884
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2109830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3268360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4291410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVE FOR PRE-NEED DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OLMSTEAD DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PENSION PLAN CONTRIBUTION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PENSION OBLIGATION
IRS990ScheduleD/OtherRevenueAmt01583669
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.01800
IRS990ScheduleD/RevenueNotReportedAmt01583669
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt011205012
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS OF MOUNTAIN VIEW CEMETERY ASSOCIATION CONSIST OF THE ENDOWMENT CARE FUND AND THE SPECIAL CARE FUND. THE ENDOWMENT CARE FUND IS A SEPARATE FUND ESTABLISHED UNDER THE REQUIREMENTS OF THE CALIFORNIA CEMETERY ACT FOR THE PURPOSE OF SEPARATELY MANAGING THE PORTION OF THE ASSOCIATION'S NORMAL SALES THAT IS CHARGED FOR THE CONTINUING CARE OF ESTABLISHED CEMETERY GROUNDS, GRAVES, AND BUILDINGS. THE SPECIAL CARE FUND ARE FUNDS ESTABLISHED UNDER THE REQUIREMENTS OF THE CEMETERY ACT FOR THE PURPOSE OF SEPARATELY MANAGING FUNDS PLACED WITH MOUNTAIN VIEW CEMETERY ASSOCIATION FOR PERPETUAL FLOWER PLACEMENT AND PRIVATE FAMILY VAULT MAINTENANCE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COSTS OF GOODS SOLD 1474707. PENSION RELATED CHARGES 108962.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COSTS OF GOODS SOLD 1474707. NET UNREALIZED LOSS ON INVESTMENTS 6243815.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06787228
IRS990ScheduleD/TotalExpensesPerForm990Amt05361885
IRS990ScheduleD/TotalLiabilityAmt01129639
IRS990ScheduleD/TotalRevenuePerForm990Amt011205012
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012788681
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013080407
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IdemnificationGrossUpPmtsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0272958
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1150057
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2156209
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$175$2.06$173$18.6$7.76$10.9
2023Detailed filing. Detailed filing data is available for this year.$166$3.26$163$16.1$6.89$9.21
2022Detailed filing. Detailed filing data is available for this year.$146$3.44$143$16.3$6.67$9.63
2021Detailed filing. Detailed filing data is available for this year.$151$3.73$147$26.5$6.39$20.1
2020Detailed filing. Detailed filing data is available for this year.$133$13.3$120$8.94$6.51$2.43
2019Detailed filing. Detailed filing data is available for this year.$118$3.27$115$10.4$5.51$4.88
2018Detailed filing. Detailed filing data is available for this year.$107$4.30$103$13.4$5.50$7.91
2017Detailed filing. Detailed filing data is available for this year.$107$1.07$106$9.35$5.32$4.03
2016Detailed filing. Detailed filing data is available for this year.$95.8$1.86$94.0$10.1$5.48$4.64
2015Detailed filing. Detailed filing data is available for this year.$89.5$1.70$87.8$11.2$5.36$5.84
2014Detailed filing. Detailed filing data is available for this year.$89.8$1.69$88.1$12.0$4.76$7.19
2013Detailed filing. Detailed filing data is available for this year.$82.5$1.27$81.2$13.2$5.11$8.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.5$1.06$72.5$5.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.8$1.07$67.7$4.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$67.8$0.83$66.9$4.87