Civic Intelligence

Mountain View Cemetery Association

990 • Fiscal year 2017 • EIN 94-0700160

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 26, 2018

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

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

21st percentile

0.11x

Higher debt load relative to revenue than 21% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Net Margin

89th percentile

43%

Higher net margin than 89% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$297,874

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2017 filings • $100M-$250M nonprofits • Source year 2017

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-7.6%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$106,956,420

Up $11,112,437 (+12%) from 2016

Net Assets

Up

$105,883,422

Up $11,898,133 (+13%) from 2016

Liabilities

Down

$1,072,998

Down $785,696 (-42%) from 2016

Revenue

Down

$9,351,836

Down $766,171 (-7.6%) from 2016

Expenses

Down

$5,317,811

Down $163,158 (-3.0%) from 2016

Net Income

Down

$4,034,025

Down $603,013 (-13%) from 2016

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

2017

Assets$106,956,420
Liabilities$1,072,998
Net Assets$105,883,422

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

2017

Revenue$9,351,836
Expenses$5,317,811
Net Income$4,034,025
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 26, 2018
Return Version
2017v2.2
Gross Receipts
$36,283,457
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$76,653,283$82,343,567▲ $5,690,284
Savings and Temporary Cash Investments$2,854,658$8,847,641▲ $5,992,983
Land, Buildings, and Equipment, Net$6,900,876$6,780,429▼ $120,447
Inventories for Sale or Use$3,591,720$3,277,829▼ $313,891
Investments Other Securities$642,830$715,327▲ $72,497
Accounts Receivable$482,805$303,639▼ $179,166
Cash and Non-Interest-Bearing Accounts$269,234$159,674▼ $109,560
Total Assets$95,843,983$106,956,420▲ $11,112,437
Other Assets Total$4,448,577$4,528,314▲ $79,737
Liabilities
Other Liabilities$1,205,908$666,216▼ $539,692
Accounts Payable and Accrued Expenses$652,786$406,782▼ $246,004
Total Liabilities$1,858,694$1,072,998▼ $785,696
Net Assets / Fund Balance
Unrestricted Net Assets$93,985,289$105,883,422▲ $11,898,133
Total Net Assets Fund Balance$93,985,289$105,883,422▲ $11,898,133
Total Liabilities and Net Assets / Fund Balance$95,843,983$106,956,420▲ $11,112,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,433,665$4,929,636-
Land$3,346,764--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$45,485,354$335,543▲ $6,723,826$697,989$51,812,878
2016$43,172,097$310,488▲ $2,784,753$750,774$45,485,354
2015$45,583,177$353,395▼ $1,971,899$767,175$43,172,097
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey J LindemanTrustee/general Manager/ceFT$297,874$297,874
Katherine GibneyController/CFOFT$158,603$158,603
Candy LauFamily Service CounselorFT$153,327$153,327
Anthony HeFamily Service CounselorFT$135,731$135,731
Lynn Chung-tranFamily Service CounselorFT$134,840$134,840
Kristy LySales ManagerFT$114,281$114,281
Doreen HerbrugerFormer Events ManagerFT$109,542$109,542
Gerald E JohansenAssistant Secretary-$21,000$21,000
Joseph E GriffinVice President-$12,600$12,600
Charles BatesTrustee-$9,600$9,600
George G HallVice President-$9,600$9,600
John LohPresident-$9,600$9,600
John SuttonTrustee-$9,600$9,600
Kenneth W MeyersieckTrustee-$9,600$9,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$3,243,811
Other Revenue
$6,108,025
Change in Net Assets
$4,034,025

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,351,837
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,017,039
Total Revenue per Audited Statements
$18,368,876
Total Revenue per Form 990
$9,351,837
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,775,210
Other Expenses$2,542,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,153,728
Current Officers, Directors, Trustees, and Key Employees---$554,833
Pension Plan Contributions---$509,516
Other Employee Benefits---$384,003
All Other Expenses---$313,651
Depreciation Depletion---$293,240
Other Expenses---$237,294
Insurance---$195,569
Payroll Taxes---$173,130
Office Expenses---$87,249
Advertising---$50,393
Fees for Services Accounting---$42,498
Fees for Services Legal---$15,197
Total Functional Expenses$0$0$0$5,317,811

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,470,743
Expenses per Audited Statements$5,317,812
Total Expenses per Form 990$5,317,812
Expenses Not Reported on Form 990$1,152,931
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$466,821
Olmstead Deposits$109,830
Other Liabilities$89,565
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 11B

The chief financial officer reviews the form 990 and compares reported amounts to the audited statements and the trial balance. After the cfo's review, the form is passed to the chief operating officer for signature. The board of trustees do not review the form 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
2018-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Lindeman
Formed
1863
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
32
Volunteers
14

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 additions to net assets 327907.

FORM 990, PART XII, LINE 2C:

No change in oversight process 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 1152931. Net unrealized gain on investments 7536201. Pension related additions 327907.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Costs of goods sold 1152931.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt03277829
IRS990/InvestmentIncomeGrp/ExclusionAmt01679919
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01679919
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0642830
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0715327
IRS990/InvestmentsPubTradedSecGrp/BOYAmt076653283
IRS990/InvestmentsPubTradedSecGrp/EOYAmt082343567
IRS990/IRPDocumentCnt030
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04929636
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06900876
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06780429
IRS990/LandBldgEquipCostOrOtherBssAmt011710065
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt025735497
IRS990/LessRentalExpensesGrp/RealAmt043193
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/NetAssetsOrFundBalancesBOYAmt093985289
IRS990/NetAssetsOrFundBalancesEOYAmt0105883422
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01563892
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01563892
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt06382032
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt06382032
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt098676
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt098676
IRS990/NetUnrelatedBusTxblIncmAmt074722
IRS990/NetUnrlzdGainsLossesInvstAmt07536201
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt087249
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04448577
IRS990/OtherAssetsTotalGrp/EOYAmt04528314
IRS990/OtherChangesInNetAssetsAmt0327907
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0384003
IRS990/OtherExpensesGrp/Desc0LANDSCAPING
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2ADMINISTRATION EXPENSES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/TotalAmt0627593
IRS990/OtherExpensesGrp/TotalAmt1408163
IRS990/OtherExpensesGrp/TotalAmt2271754
IRS990/OtherExpensesGrp/TotalAmt3237294
IRS990/OtherLiabilitiesGrp/BOYAmt01205908
IRS990/OtherLiabilitiesGrp/EOYAmt0666216
IRS990/OtherOrganizationDsc0CEMETERY
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INVESTMENT EXPENSES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-372683
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-372683
IRS990/OtherRevenueTotalAmt0-372683
IRS990/OtherSalariesAndWagesGrp/TotalAmt01153728
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0173130
IRS990/PensionPlanContributionsGrp/TotalAmt0509516
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY LINDEMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATING & MAINTAINING CREMATORIUM, MAUSOLEUM AND CEMETERY
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03072064
IRS990/PYOtherExpensesAmt02765707
IRS990/PYOtherRevenueAmt07045943
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt04637038
IRS990/PYSalariesCompEmpBnftPaidAmt02715262
IRS990/PYTotalExpensesAmt05480969
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010118007
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt04034025
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt098676
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02854658
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08847641
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.98000
IRS990ScheduleD/BuildingsGrp/BookValueAmt03433665
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04929636
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt08363301
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt033856
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt045485354
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0335543
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt051812878
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06723826
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0697989
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt031210
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt043172097
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0310488
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt045485354
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02784753
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0750774
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt025401
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt045583177
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0353395
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt043172097
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1971899
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0767175
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt032162
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt043804226
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0360930
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt045583177
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02235446
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0785303
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt033174
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt039486379
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0309526
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt043804226
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04890141
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0848646
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt01152931
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05317812
IRS990ScheduleD/LandGrp/BookValueAmt03346764
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03346764
IRS990ScheduleD/OtherExpensesIncludedAmt01152931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0466821
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt189565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2109830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVE FOR PRE-NEED DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OLMSTEAD DEPOSITS
IRS990ScheduleD/OtherRevenueAmt09017039
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.02000
IRS990ScheduleD/RevenueNotReportedAmt09017039
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09351837
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 1152931. NET UNREALIZED GAIN ON INVESTMENTS 7536201. PENSION RELATED ADDITIONS 327907.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COSTS OF GOODS SOLD 1152931.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06780429
IRS990ScheduleD/TotalExpensesPerForm990Amt05317812
IRS990ScheduleD/TotalLiabilityAmt0666216
IRS990ScheduleD/TotalRevenuePerForm990Amt09351837
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018368876
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06470743
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IdemnificationGrossUpPmtsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0297874
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1158603
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2109542
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3153327
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30

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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