2015-11-12T19:30:59-06:00 2014-12-31 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2014-01-01 463787418 CATHOLIC CHURCH SUPPORT SERVICES CATH 9259461440 4457 WILLOW ROAD NO 100 PLEASANTON CA 94588 ROBERT SEELIG CHIEF OPERATING OFFICER 9259461440 2015-11-12 1 MAGA E KISRIEV P01008919 4157810793 2014 2016-04-25 22:37:26Z X CATHOLIC MANAGEMENT SERVICES ROBERT SEELIG 4457 WILLOW ROAD NO 100 PLEASANTON CA 94588 5446311 0 X HTTP://CMSMISSION.ORG X 2013 CA ASSISTING CATHOLIC DIOCESES IN PROVIDING FUNERAL AND BURIAL RITES TO THE CATHOLIC COMMUNITY. 4 3 35 3 0 0 0 5446311 0 0 5446311 254500 0 2942456 0 0 1544783 4741739 704572 1610903 906331 704572 X THE MISSION AND MINISTRY OF CATHOLIC CHURCH SUPPORT SERVICES ("CCSS"), A CALIFORNIA NONPROFIT RELIGIOUS CORPORATION, INVOLVES SUPPORTING AND ASSISTING CATHOLIC (ARCH)DIOCESES IN PROVIDING ROMAN CATHOLIC FUNERAL AND BURIAL RITES TO MEMBERS OF THE CATHOLIC COMMUNITY, AND THEIR FAMILIES. THIS UNIQUE RELIGIOUS MISSION IS ACCOMPLISHED THROUGH THE SOUND MANAGEMENT AND DEVELOPMENT OF PROGRAMS FOR ACCOMPLISHING THE SAME IN A MANNER FULLY CONSISTENT WITH THE CATHOLIC RELIGIOUS TRADITIONS, TEACHINGS, AND CANONS REGARDING THE MEANING OF DEATH. 0 0 2566411 254500 3813716 CCSS PROVIDED MANAGEMENT SERVICES TO CATHOLIC DIOCESE: 6 CATHOLIC DIOCESES ARE BILLED PER CLIENT AGREEMENTS FOR SERVICES IN MANAGING CEMETERY AND FUNERAL OPERATIONS. 1232852 1429183 EMPLOYEE SERVICES TO CATHOLIC DIOCESES CONSISTS OF CCSS PERSONNEL, PRIMARILY ACCOUNTING AND FINANCE RELATED THAT ARE PERFORMING THE REQUIRED OAKLAND DIOCESE ACCOUNTING FUNCTIONS OF: PAYROLL PROCESSING, BILLING, COLLECTIONS, VENDOR PAYMENTS, CONTRACT PROCESSING, SERVICE ORDERS, MONTHLY, QUARTERLY AND ANNUAL FINANCIALS, ANNUAL AUDIT INCLUDING PHYSICAL INVENTORY AT THE 9 LOCATIONS. MONTHLY ACTUALS ARE BILLED TO THE OAKLAND DIOCESE FOR THESE CCSS PERSONNEL (EMPLOYEES AND TEMPS). 189669 203412 CCSS PROVIDED CONSULTING SERVICES TO 4 CATHOLIC DIOCESES WITH REVIEW OF OPERATIONS AND EVALUATION. CCSS ALSO SUPPLIED LICENSES TO A DIOCESE FOR SOFTWARE USE. 3988932 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 1 0 0 0 1 12 0 1 35 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ROBERT SEELIG 9259461440 4457 WILLOW ROAD STE 100 PLEASANTON CA 94588 X REV GEORGE MOCKEL DIRECTOR, SECRETARY 0.30 0.30 X X 0 0 0 ROBERT SEELIG DIRECTOR, CHIEF EXECUTIVE OFFICER 40.00 0.00 X X 335025 0 28451 PAUL BONGIOVANNI DIRECTOR, TREASURER 0.30 0.30 X X 0 0 0 JOSEPH RIVELLO DIRECTOR 0.30 0.00 X 0 0 0 RON GIES CHIEF OPERATING OFFICER 40.00 0.00 X 231577 0 23279 RANDY MOORE DIRECTOR OF CLIENT SERVICES 40.00 0.00 X 138448 0 18622 TOM RICHARDSON DIRECTOR OF DEVELOPMENT 40.00 0.00 X 134371 0 18419 STEPHANIE SLOANE DIRECTOR OF BUSINESS DEVELOPMENT 40.00 0.00 X 117948 0 17597 957369 0 106368 5 0 1 0 SIINO & ASSOCIATES 205 LENNON LANE 210 WALNUT CREEK CA 94598 ACCOUNTING SERVICES 614985 1 CONTRACT REVENUE 900099 5446311 5446311 5446311 5446311 5446311 0 0 X 254500 254500 618332 455401 162931 1859977 1766469 93508 92998 83329 9669 199668 189195 10473 171481 146144 25337 45468 45468 2000 2000 826936 826936 7078 7078 131767 15012 116755 249729 249729 242868 242868 14449 14449 4142 4142 20346 20346 4741739 3988932 752807 0 0 711063 0 866549 0 6703 30730 4142 0 26588 0 1610903 0 604497 0 301834 0 906331 X 0 704572 0 704572 0 1610903 704572 0 X 0 1 X 1 0 X 5446311 5446311 5446311 5446311 0 4946461 4946461 4946461 4946461 499850 5446311 5446311 X 27349 4048 23301 3381 94 3287 26588 OTHER LIABILITIES 1834 NOTE PAYABLE TO RCC 300000 301834 X PART X, LINE 2: CMS FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, CMS MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES. AT DECEMBER 31, 2014 AND 2013, CMS HAD NO UNRECOGNIZED INCOME TAX BENEFITS FOR THE YEAR AND THERE WAS NO ACCRUED INTEREST OR PENALTIES RELATING TO TAX UNCERTAINTIES. UNRECOGNIZED INCOME TAX BENEFITS ARE NOT EXPECTED TO INCREASE OR DECREASE WITHIN THE NEXT 12 MONTHS. CMS IS SUBJECT TO INCOME TAX IN THE U.S. FEDERAL AND CALIFORNIA JURISDICTIONS. THE U.S. FEDERAL AND STATE JURISDICTIONS HAVE STATUTES OF LIMITATIONS GENERALLY RANGING FROM THREE TO FOUR YEARS. THE YEARS STILL OPEN TO AUDIT FOR THE U.S. FEDERAL JURISDICTION ARE 2012 THROUGH 2014 AND FOR THE CALIFORNIA STATE JURISDICTION ARE 2011 THROUGH 2014. 1 ROMAN CATHOLIC BISHOP OF OAKLAND 2121 HARRISON STREET SUITE 100 OAKLAND CA 94612 941527086 501(C)(3) 250000 GENERAL SUPPORT 1 0 PART I, LINE 2: DONATIONS ARE APPROVED BY SENIOR MANAGEMENT AND DEPENDING ON THE VALUE, BOARD OF DIRECTORS. X X X X 0 0 0 1 0 0 0 0 0 ROBERT SEELIG DIRECTOR, CHIEF EXECUTIVE OFFICER 240025 0 95000 0 0 0 16751 0 11700 0 363476 0 0 0 RON GIES CHIEF OPERATING OFFICER 173077 0 58500 0 0 0 11579 0 11700 0 254856 0 0 0 RANDY MOORE DIRECTOR OF CLIENT SERVICES 111948 0 26500 0 0 0 6922 0 11700 0 157070 0 0 0 TOM RICHARDSON DIRECTOR OF DEVELOPMENT 110871 0 23500 0 0 0 6719 0 11700 0 152790 0 0 0 FORM 990, SCHEDULE J, PART I, LINE 5A THE TOTAL AVAILABLE COMPENSATION OF ALL CCSS EMPLOYEES (EXECUTIVE AND NON-EXECUTIVE) INCLUDES A BASE SALARY RATE AND DISCRETIONARY BONUS. THE BONUS STRUCTURE SERVES TO INCENTIVIZE CCSS EMPLOYEES TO GROW, DEVELOP, AND SUCCEED WITHIN EVERY JOB OPPORTUNITY. MOREOVER, THE TOTAL AVAILABLE COMPENSATION ALLOWS CCSS TO ATTRACT AND RETAIN QUALITY EMPLOYEES AND STAFF. ALL BONUSES ARE BASED UPON TWO (2) CONDITIONS: 1) EMPLOYEE PERFORMANCE/REVENUE, AND 2) CCSS OPERATING MARGINS. UNDER THIS ARRANGEMENT, THE KEY BENCHMARKS IN MAINTAINING A FAIR BONUS PROGRAM ARE THAT CCSS WILL NOT ISSUE ANY BONUS ON EITHER METRIC IF EITHER METRIC IS LESS THAN 75% OF ITS BI-ANNUAL GOALS. BY TYING DISCRETIONARY BONUSES TO THIS OBJECTIVE FACTOR, CCSS ENSURES IT CAN DELIVER ITS CHARITABLE AND RELIGIOUS SERVICES WITHOUT ADJUSTMENT TO COSTS OR QUALITY. FURTHER, THIS BENCHMARK GUARANTEES THAT ALL EMPLOYEES ARE FAIRLY COMPENSATED FOR THEIR PERFORMANCE. THAT IS, NO PARTICULAR POSITION OR PERSON IS PUT AHEAD OF OTHERS IN EARNING A DISCRETIONARY BONUS. IF CCSS MEETS ITS FISCAL GOALS, THE BONUS CAN ONLY BE LIMITED BY AN EMPLOYEE'S OVERALL PERFORMANCE. FORM 990, SCHEDULE J, PART II, LINE 1 INCLUDED IN THE COMPENSATION OF THE DIRECTOR, CHIEF EXECUTIVE OFFICER, ARE BONUSES TOTALING $70,000 WHICH WERE EARNED DURING 2012 AND 2013, RESPECTIVELY, BUT PAID IN 2014. FORM 990, PART VI, SECTION B, LINE 11 IT IS THE POLICY THAT THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE IT IS FILED WITH THE IRS. THE PRESIDENT & CEO REVIEWED THE FORM 990 PRIOR TO SUBMISSION TO THE BOARD OF DIRECTORS. A BOARD RESOLUTION WAS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED WITH THE IRS. THE MEANS OF DELIVERY WAS VIA EMAIL TO EACH DIRECTOR'S EMAIL ADDRESS NO FEWER THAN 15 DAYS PRIOR TO THE FILING DATE OF THE FORM 990 WITH THE IRS. QUESTIONS AND COMMENTS WERE SUBMITTED IN WRITING TO THE CHIEF FINANCIAL OFFICER WITHIN FIVE BUSINESS DAYS OF RECEIPT OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS OR MEMBERS OF THE COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DIRECTORS OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION'S PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST INCLUDE AN INTERESTED PERSON LEAVING THE MEETING DURING DISCUSSION OF THE ARRANGEMENT, APPOINTMENT OF A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES, DETERMINATION BY THE BOARD IF A MORE ADVANTAGEOUS ARRANGEMENT WOULD NOT GIVE RISE TO THE CONFLICT OF INTEREST, OR A VOTE BY THE BOARD OF DIRECTORS ON WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF CCSS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PROGRAM OF CCSS WAS DEVELOPED FOLLOWING AN IN-DEPTH STUDY AND ANALYSIS OF VARIOUS JOB DESCRIPTIONS AND DUTIES, EMPLOYEE QUALIFICATIONS, PROFESSIONAL AND GEOGRAPHIC COMPENSATION SURVEYS, MISSION-BASED/NON-PROFIT MARKETS, AND CCSS ESTIMATED AND PROJECTED REVENUES. WITH THE ASSISTANCE OF A PROFESSIONAL AND INDEPENDENT COMPENSATION CONSULTANT, CCSS CREATED A DEFINED AND OBJECTIVE COMPENSATION PROGRAM THAT IS FAIR, REASONABLE, AND REFLECTIVE OF ITS UNDERLYING MISSION-BASED, NON-PROFIT PURPOSE. FURTHERMORE, IT WAS DESIGNED TO PAY REASONABLE COMPENSATION BASED ON AN EMPLOYEES GEOGRAPHIC LOCATION. THE COMPENSATION PROGRAM AS A WHOLE IS DESIGNED TO ATTRACT AND RETAIN QUALITY STAFF WHILE PRESERVING THE ORGANIZATION'S RELIGIOUS MISSION AND CHARITABLE OBJECTIVES. ALL COMPENSATION PROGRAMS AND INDIVIDUAL ARRANGEMENTS ARE ESTABLISHED AND MAINTAINED BY AN INDEPENDENT COMPENSATION COMMITTEE. THE CCSS BOARD OF DIRECTORS SHALL REVIEW AND APPROVE EXECUTIVE COMPENSATION AS RECOMMENDED BY THE COMPENSATION COMMITTEE AND SHALL CONTEMPORANEOUSLY SUBSTANTIATE ITS DELIBERATION AND DECISION IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST TO THE CHIEF FINANCIAL OFFICER FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART VII, SECTION A, LINE 2 INCLUDED IN THE COMPENSATION OF THE DIRECTOR, CHIEF EXECUTIVE OFFICER, ARE BONUSES TOTALING $70,000 WHICH WERE EARNED DURING 2012 AND 2013, RESPECTIVELY, BUT PAID IN 2014. FORM 990, PART IX, LINE 11G TEMPORARY HELP: PROGRAM SERVICE EXPENSES 14,124. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,124. PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 7,740. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,740. CFO AND OTHER: PROGRAM SERVICE EXPENSES 629,329. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 629,329. RECRUITING/ HR CONSULTING: PROGRAM SERVICE EXPENSES 38,034. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,034. CONSULTING: PROGRAM SERVICE EXPENSES 14,708. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,708. COUNSELING: PROGRAM SERVICE EXPENSES 12,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. IT CONSULTANTS: PROGRAM SERVICE EXPENSES 56,774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,774. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 54,227. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,227. ROMAN CATHOLIC BISHOP OF OAKLAND 2121 HARRISON STREET SUITE 100 OAKLAND CA 94612 941527086 CHURCH CA 501(C)(3) LINE 1 N/A 0 ROMAN CATHOLIC CEMETERIES OF THE DIOCESE OF OAKLAND 4457 WILLOW ROAD SUITE 1100 PLEASANTON CA 94588 943233756 FUNERAL SERVICES CA 501(C)(3) LINE 1 ROMAN CATHOLIC BISHOP OF OAKLAND 0 ROMAN CATHOLIC FUNERAL SERVICES 4457 WILLOW ROAD PLEASANTON CA 94588 204028813 FUNERAL SERVICES CA N/A C 0 CATHOLICA SOCIETATE 4457 WILLOW ROAD PLEASANTON CA 94588 452947645 MANAGEMENT SERVICES CA N/A C 0 HAYWARD MORTUARY 4457 WILLOW ROAD PLEASANTON CA 94588 941748625 MORTUARY AND CREMATION SERVICES CA N/A C 0 CATHOHLIC FUNERAL TRUST OF NORTHERN CALIFORNIA 4457 WILLOW ROAD PLEASANTON CA 94588 306321483 FUNERAL TRUST CA N/A T 0 0 1 0 0 1 0 0 0 0 0 1 1 1 0 1 1 1 0 0 ROMAN CATHOLIC BISHOP OF OAKLAND B 250000 FMV ROMAN CATHOLIC BISHOP OF OAKLAND P 327984 FMV ROMAN CATHOLIC CEMETERIES L 1626292 FMV ROMAN CATHOLIC CEMETERIES E 300000 FMV ROMAN CATHOLIC CEMETERIES K 234361 FMV ROMAN CATHOLIC CEMETERIES O 348226 FMV