Civic Intelligence

Mountain View Cemetery Improvement Association

990 • Fiscal year 2014 • EIN 94-0700165

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 20, 2015

Organization ProfileN/A
1411 W Belmont AvenueFresno, CA 93728

(559) 233-3327

Siviq Scores

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

Liabilities / Assets

75th percentile

0.02x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.08x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

39th percentile

13%

Higher net margin than 39% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

89th percentile

$48,038

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

82nd percentile

7.9%

Faster asset growth than 82% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$4,411,669

Up $322,124 (+7.9%) from 2013

Net Assets

Up

$4,318,601

Up $319,483 (+8.0%) from 2013

Liabilities

Up

$93,068

Up $2,641 (+2.9%) from 2013

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin39th percentile

Revenue

Up

$1,231,272

Up $214,333 (+21%) from 2013

Expenses

Up

$1,074,958

Up $176,518 (+20%) from 2013

Net Income

Up

$156,314

Up $37,815 (+32%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,807,221Liabilities 2011: $37,579Net Assets 2011: $3,769,6422011Assets 2012: $3,893,601Liabilities 2012: $103,843Net Assets 2012: $3,789,7582012Assets 2013: $4,089,545Liabilities 2013: $90,427Net Assets 2013: $3,999,1182013Assets 2014: $4,411,669Liabilities 2014: $93,068Net Assets 2014: $4,318,6012014Assets 2015: $4,616,502Liabilities 2015: $109,599Net Assets 2015: $4,506,9032015Assets 2016: $4,734,290Liabilities 2016: $104,735Net Assets 2016: $4,629,5552016Assets 2017: $4,923,503Liabilities 2017: $101,635Net Assets 2017: $4,821,8682017Assets 2018: $5,163,861Liabilities 2018: $123,320Net Assets 2018: $5,040,5412018Assets 2019: $5,484,790Liabilities 2019: $185,397Net Assets 2019: $5,299,3932019Assets 2020: $5,722,217Liabilities 2020: $203,885Net Assets 2020: $5,518,3322020Assets 2021: $5,742,042Liabilities 2021: $161,344Net Assets 2021: $5,580,6982021Assets 2022: $6,054,926Liabilities 2022: $214,358Net Assets 2022: $5,840,5682022Assets 2023: $6,214,895Liabilities 2023: $261,010Net Assets 2023: $5,953,8852023Assets 2024: $6,828,385Liabilities 2024: $316,027Net Assets 2024: $6,512,3582024

Highlighted filing

2014

Assets$4,411,669
Liabilities$93,068
Net Assets$4,318,601
Open 2014 Filing

Operations Trend

Revenue Growth68th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,051,405Expenses 2011: $1,049,727Net Income 2011: $1,6782011Revenue 2012: $833,723Expenses 2012: $871,152Net Income 2012: -$37,4292012Revenue 2013: $1,016,939Expenses 2013: $898,440Net Income 2013: $118,4992013Revenue 2014: $1,231,272Expenses 2014: $1,074,958Net Income 2014: $156,3142014Revenue 2015: $1,151,482Expenses 2015: $1,047,033Net Income 2015: $104,4492015Revenue 2016: $999,272Expenses 2016: $977,409Net Income 2016: $21,8632016Revenue 2017: $1,241,384Expenses 2017: $1,043,636Net Income 2017: $197,7482017Revenue 2018: $1,227,831Expenses 2018: $1,101,568Net Income 2018: $126,2632018Revenue 2019: $1,502,438Expenses 2019: $1,351,274Net Income 2019: $151,1642019Revenue 2020: $1,366,626Expenses 2020: $1,117,759Net Income 2020: $248,8672020Revenue 2021: $1,637,580Expenses 2021: $1,556,579Net Income 2021: $81,0012021Revenue 2022: $1,575,734Expenses 2022: $1,390,957Net Income 2022: $184,7772022Revenue 2023: $1,689,658Expenses 2023: $1,547,919Net Income 2023: $141,7392023Revenue 2024: $1,834,809Expenses 2024: $1,619,517Net Income 2024: $215,2922024

Highlighted filing

2014

Revenue$1,231,272
Expenses$1,074,958
Net Income$156,314
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 20, 2015
Return Version
2014v5.0
Gross Receipts
$1,776,773
Mission and Program Overview

Mission

To provide burial services to the general public.

Provides burial services to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,999,118$4,318,601▲ $319,483
Investments Other Securities$2,402,027$2,417,698▲ $15,671
Cash and Non-Interest-Bearing Accounts$1,336,066$1,664,476▲ $328,410
Accounts Receivable$186,682$190,311▲ $3,629
Land, Buildings, and Equipment, Net$159,000$133,414▼ $25,586
Inventories for Sale or Use$5,770$5,770→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,089,545$4,411,669▲ $322,124
Liabilities
Other Liabilities$90,427$92,912▲ $2,485
Accounts Payable and Accrued Expenses-$156-
Total Liabilities$90,427$93,068▲ $2,641
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,999,118$4,318,601▲ $319,483
Total Liabilities and Net Assets / Fund Balance$4,089,545$4,411,669▲ $322,124

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$133,414$668,228$801,642
Other Securities$245,829--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,312,331$63,320▲ $225,861-$2,601,512
2013$2,268,605$67,805▼ $24,079-$2,312,331
2012$2,236,326$50,850▼ $18,571-$2,268,605
2011$2,018,443$92,855▲ $125,028-$2,236,326
2010$1,762,661$36,940▲ $299,040$80,198$2,018,443
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine ToshSecretaryFT$48,038$48,038

Board Members and Trustees

NameTitle
Roy GiovanoniPresident
Robert SalwasserVice President
Ted Nakata DdsDirector
Annette LarueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$232,106
Other Revenue
$999,166
Change in Net Assets
$156,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$667,043
Salaries, Compensation, and Employee Benefits$407,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$323,737
All Other Expenses---$150,847
Occupancy---$50,235
Current Officers, Directors, Trustees, and Key Employees---$48,038
Payroll Taxes---$30,827
Other Expenses---$26,474
Insurance---$25,898
Depreciation Depletion---$25,587
Fees for Service Investment Mgmnt Fees---$20,713
Office Expenses---$13,516
Other Employee Benefits---$5,313
Total Functional Expenses$0$0$0$1,074,958
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
Deferred Income$93,685
Payroll Taxes Payable-state$1,460
Sales Tax Payable$-800
Payroll Taxes Payable-federal$-1,433
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Reviewed by board of directors.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Mountain View Cemetery Improvement Association
EIN
94-0700165
Phone
5592333327
Address
1411 W BELMONT AVENUE, FRESNO, CA 93728

Signing Officer

Name
Roy Giovanoni
Title
President
Phone
5592333327
Signed
2015-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Giovanoni
Formed
1910
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
13
Volunteers
0

Preparer

Firm
Jones & Perry Inc
Address
641 FULTON AVE SUITE 202, SACRAMENTO, CA 95825
Preparer
Kelly M Jones
Phone
9164810845
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Outside services 20,007. Legal and accounting 17,554. Gas butane and fuel 13,890. Alarm and security 13,819. Laundry and janitor 13,638. Bank charges 9,328. Disposal 8,804. Pest control 8,574. Telephone 6,522. Tax and licenses 5,645. Miscellaneous 5,254. Small tools and equipment 5,150. Supplies 4,455. Irrigation 4,186. Payroll fees 3,440. Dues & subscriptions 2,636. Truck and auto 1,986. Dirt and cement removal 1,700. Directors meetings 1,265. Garden of innocence 1,090. Postage 1,070. Contract services 438. Utilities 396.”

FORM 990, PART XI, LINE 9:

“Corpus collections - endowment care 63,320. Corpus collections net of serviced contracts - special care 33,988. Withdrawals from reserve for repairs -200,000. Reduction in health insurance for credit capital gains added to corpus 265,861.”

Raw XML Appendix349 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0156
IRS990/AccountsReceivableGrp/BOYAmt0186682
IRS990/AccountsReceivableGrp/EOYAmt0190311
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDES BURIAL SERVICES TO THE GENERAL PUBLIC.
IRS990/AllOtherExpensesGrp/TotalAmt0150847
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW CEMETERY IMP ASSN
IRS990/BooksInCareOfDetail/PhoneNum05592333327
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01411 W BELMONT AVENUE CA 93728
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRESNO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093728
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt01336066
IRS990/CashNonInterestBearingGrp/EOYAmt01664476
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048038
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0117170
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0232106
IRS990/CYOtherExpensesAmt0667043
IRS990/CYOtherRevenueAmt0999166
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0156314
IRS990/CYSalariesCompEmpBnftPaidAmt0407915
IRS990/CYTotalExpensesAmt01074958
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01231272
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt025587
IRS990/Desc0PROVIDES BURIAL SERVICES TO THE GENERAL PUBLIC.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt020713
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0TED NAKATA DDS
IRS990/Form990PartVIISectionAGrp/PersonNm1ROY GIOVANONI
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT SALWASSER
IRS990/Form990PartVIISectionAGrp/PersonNm3ANNETTE LARUE
IRS990/Form990PartVIISectionAGrp/PersonNm4ELAINE TOSH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt448038
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01910
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0106914
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0535245
IRS990/GrossReceiptsAmt01776773
IRS990/GrossSalesOfInventoryAmt0916336
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt025898
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05770
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05770
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0125192
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0125192
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02402027
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02417698
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0668228
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0159000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0133414
IRS990/LandBldgEquipCostOrOtherBssAmt0801642
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0428331
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE BURIAL SERVICES TO THE GENERAL PUBLIC.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03999118
IRS990/NetAssetsOrFundBalancesEOYAmt04318601
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0106914
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0106914
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0799166
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0799166
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt050235
IRS990/OfficeExpensesGrp/TotalAmt013516
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0163169
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05313
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1LAWN MAINTENANCE
IRS990/OtherExpensesGrp/Desc2EMPLOYEE HEALTH INSURAN
IRS990/OtherExpensesGrp/Desc3WORKERS COMP INSURANCE
IRS990/OtherExpensesGrp/TotalAmt0230662
IRS990/OtherExpensesGrp/TotalAmt163425
IRS990/OtherExpensesGrp/TotalAmt259686
IRS990/OtherExpensesGrp/TotalAmt326474
IRS990/OtherLiabilitiesGrp/BOYAmt090427
IRS990/OtherLiabilitiesGrp/EOYAmt092912
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT FROM RES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0200000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0200000
IRS990/OtherRevenueTotalAmt0200000
IRS990/OtherSalariesAndWagesGrp/TotalAmt0323737
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt030827
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROY GIOVANONI
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0163488
IRS990/PYOtherExpensesAmt0491140
IRS990/PYOtherRevenueAmt0853451
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0118499
IRS990/PYSalariesCompEmpBnftPaidAmt0407300
IRS990/PYTotalExpensesAmt0898440
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01016939
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0156314
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03999118
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04318601
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02312331
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt063320
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02601512
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0225861
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02268605
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt067805
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02312331
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-24079
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02236326
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt050850
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02268605
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-18571
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02018443
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt092855
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02236326
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0125028
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01762661
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt036940
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02018443
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0299040
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt080198
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0133414
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0668228
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0801642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt193685
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21460
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-1433
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE-STATE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE-FEDERAL
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01795811
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1376058
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2245829
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ENDOWMENT CARE INVESTMENTS - SEE ATTACHED
IRS990ScheduleD/OtherSecuritiesGrp/Desc1SPECIAL CARE INVESTMENTS - SEE ATTACHED
IRS990ScheduleD/OtherSecuritiesGrp/Desc2AMERITRADE
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.91000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.09000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0133414
IRS990ScheduleD/TotalBookValueSecuritiesAmt02417698
IRS990ScheduleD/TotalLiabilityAmt092912
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUTSIDE SERVICES 20,007. LEGAL AND ACCOUNTING 17,554. GAS BUTANE AND FUEL 13,890. ALARM AND SECURITY 13,819. LAUNDRY AND JANITOR 13,638. BANK CHARGES 9,328. DISPOSAL 8,804. PEST CONTROL 8,574. TELEPHONE 6,522. TAX AND LICENSES 5,645. MISCELLANEOUS 5,254. SMALL TOOLS AND EQUIPMENT 5,150. SUPPLIES 4,455. IRRIGATION 4,186. PAYROLL FEES 3,440. DUES & SUBSCRIPTIONS 2,636. TRUCK AND AUTO 1,986. DIRT AND CEMENT REMOVAL 1,700. DIRECTORS MEETINGS 1,265. GARDEN OF INNOCENCE 1,090. POSTAGE 1,070. CONTRACT SERVICES 438. UTILITIES 396.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CORPUS COLLECTIONS - ENDOWMENT CARE 63,320. CORPUS COLLECTIONS NET OF SERVICED CONTRACTS - SPECIAL CARE 33,988. WITHDRAWALS FROM RESERVE FOR REPAIRS -200,000. REDUCTION IN HEALTH INSURANCE FOR CREDIT CAPITAL GAINS ADDED TO CORPUS 265,861.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04089545
IRS990/TotalAssetsEOYAmt04411669
IRS990/TotalAssetsGrp/BOYAmt04089545
IRS990/TotalAssetsGrp/EOYAmt04411669
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt01074958
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090427
IRS990/TotalLiabilitiesEOYAmt093068
IRS990/TotalLiabilitiesGrp/BOYAmt090427
IRS990/TotalLiabilitiesGrp/EOYAmt093068
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03999118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04318601
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt048038
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01231272
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01231272
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04089545
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04411669
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01411 W BELMONT AVENUE
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093728
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY GIOVANONI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05592333327
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW CEMETERY IMPROVEMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0940700165
ReturnHeader/Filer/PhoneNum05592333327
ReturnHeader/Filer/USAddress/AddressLine1Txt01411 W BELMONT AVENUE
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093728
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464070947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & PERRY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0641 FULTON AVE SUITE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SACRAMENTO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095825
ReturnHeader/PreparerPersonGrp/PhoneNum09164810845
ReturnHeader/PreparerPersonGrp/PreparationDt02015-10-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLY M JONES
ReturnHeader/ReturnTs02015-11-02T19:11:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,411,669
Liabilities
$93,068
Net assets
$4,318,601
Revenue
$1,231,272
Expenses
$1,074,958
Net income
$156,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.83$0.32$6.51$1.83$1.62$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.21$0.26$5.95$1.69$1.55$0.14
2022Detailed filing. Detailed filing data is available for this year.$6.05$0.21$5.84$1.58$1.39$0.18
2021Detailed filing. Detailed filing data is available for this year.$5.74$0.16$5.58$1.64$1.56$0.08
2020Detailed filing. Detailed filing data is available for this year.$5.72$0.20$5.52$1.37$1.12$0.25
2019Detailed filing. Detailed filing data is available for this year.$5.48$0.19$5.30$1.50$1.35$0.15
2018Detailed filing. Detailed filing data is available for this year.$5.16$0.12$5.04$1.23$1.10$0.13
2017Detailed filing. Detailed filing data is available for this year.$4.92$0.10$4.82$1.24$1.04$0.20
2016Detailed filing. Detailed filing data is available for this year.$4.73$0.10$4.63$1.00$0.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.62$0.11$4.51$1.15$1.05$0.10
2014Detailed filing. Detailed filing data is available for this year.$4.41$0.09$4.32$1.23$1.07$0.16
2013Detailed filing. Detailed filing data is available for this year.$4.09$0.09$4.00$1.02$0.90$0.12
2012Summary only. Only limited summary data is available for this year.$3.89$0.10$3.79$0.83$0.87$0.04
2011Summary only. Only limited summary data is available for this year.$3.81$0.04$3.77$1.05$1.05$0.00