Cemetery Districts MSR - September 16, 2009

Local Agency Formation Commission of Lake County (LAFCO) CEMETERY DISTRICTS In Lake County MUNICIPAL SERVICE REVIEW (Adopted September 16, 2009 Resolution 2009-0010) AND SPHERE OF INFLUENCE UPDATE (Adopted September 16, 2009 Resolution 2009-0011) 9/17/2012 2 Lake LAFCO Cemetery Districts MSR/SOI September 16, 2009 TABLE OF CONTENTS 1 INTRODUCTION 1 2 GLENBROOK CEMETERY DISTRICT 7 3 HARTLEY CEMETERY DISTRICT 10 4 KELSEYVILLE CEMETERY DISTRICT 13 5 LOWER LAKE CEMETERY DISTRICT 18 6 MIDDLETOWN CEMETERY DISTRICT 21 7 UPPER LAKE CEMETERY DISTRICT 26 8 LAKE COUNTY CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW 33 9 CEMETERY DISTRICTS SPHERE OF INFLUENCE 39 REFERENCES 41 MAP 43 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 1. INTRODUCTION 1.1 LAFCO's Responsibilities LAFCO’s in California are independent agencies created by the California Legislature in 1963 among whose major purposes include encouraging the orderly formation of local governmental agencies and conserving and preserving natural resources. Statewide there are 58 LAFCOs working with nearly 3,500 governmental agencies (400+ cities, and 3,000+ special districts). Agency boundaries are often unrelated to one another and sometimes overlap at random, often leading to higher service costs to the taxpayer and general confusion regarding service area boundaries. LAFCO decisions strive to balance the competing needs in California for efficient services, affordable housing, economic opportunity, and conservation of natural resources. LAFCOs are responsible for coordinating logical and timely changes in local governmental boundaries, conducting special studies that review ways to reorganize, simplify, and streamline governmental structure, preparing a review of services called a Municipal Service Review and preparing a Sphere of Influence thereby determining the future “probable” boundary for each city and special district within each county. The Commission's efforts are directed toward seeing that services are provided efficiently and economically while agricultural and open-space lands are protected. Often citizens are confused as to what LAFCO’s role is. LAFCO’s do not have enforcement authority nor do they have the authority to initiate a city or district annexation or detachment proceeding. LAFCO’s may initiate consolidation or dissolution proceedings; however, these proceedings are subject to the voter approval or denial. The Legislature has given LAFCO’s the authority to modify any proposal before it to ensure the protection of agricultural and open space resources, discourage urban sprawl and promote orderly boundaries and the provision of adequate services. Lake LAFCO Cemetery Districts MSR/SOI 1.2 Municipal Service Review Requirements The statute as amended by AB1744 and regulations call for a review of the municipal services provided in the county or other appropriate area designated by the LAFCO. The LAFCO is required to prepare a written statement of its determinations with respect to each of the following: 1. Growth and Population 2. Capacity and Infrastructure 3. Financial Ability 4. Shared Facilities 5. Government Structure and Accountability Lake LAFCO has a special policy regarding services, which are not growth inducing and districts providing non-growth inducing services. This municipal service review and sphere of influence meets the criteria contained in Section 3.5 of LAFCO’s adopted policies as follows: Section 3.5 – Districts and services, which are not growth-inducing The Commission may prepare abbreviated Municipal Service Reviews and Sphere of Influence Updates for agencies not providing growth-inducing services and districts providing non- growth inducing services, waive the requirement for preparation of a Master Services Element (see Section 3.3 above) and where appropriate determine Sphere of Influence affirmations to be exempt from the provisions of the California Environmental Quality Act. Non-growth-inducing services are defined as all public services except water conveyance, treatment, extraction and use of ground and (or) surface water for domestic services or to facilitate urban development; and domestic wastewater collection, treatment and disposal to facilitate urban development; and fire protection and road construction and maintenance services. 9/17/2012 2 Lake LAFCO Cemetery Districts MSR/SOI Districts providing non-growth inducing services normally would serve finite geographical areas, surrounded by public lands, provide limited specified services to residents or landowners, have coterminous district/sphere of influence boundaries and are not generally or routinely considered for expansion through annexations or sphere amendments for the purpose of providing services for existing or future urban development. Non-growth-inducing services is defined as all services excepting 1. water conveyance, treatment, extraction and use of ground and (or) surface water for domestic services or to facilitate urban development 2. domestic wastewater collection, treatment and disposal to facilitate urban development 3. fire protection and 4. road improvements and maintenance. Districts providing non-growth inducing services normally would serve finite geographical areas, provide limited specified services to residents or landowners, have coterminous district/sphere of influence boundaries and are not generally or routinely considered for expansion through annexations or sphere amendments for the purpose of providing services for existing or future urban development. Sphere of Influence Plan reviews and affirmations for districts providing non-growth inducing services would normally not generate environmental impacts that would make them subject to heightened level of review California Environmental Quality Act (CEQA), namely a Negative Declaration or Environmental Impact Report. Pursuant to CEQA Guideline Section 15320 the following may be applied, as appropriate. This section provides for an exemption (class 20) where changes in organization or reorganization of local governmental agencies (i.e. in the case of a Sphere of Influence affirmation for districts providing non-growth inducing services) where the changes do not change the geographical area in which previously existing powers are exercised. 9/17/2012 3 Lake LAFCO Cemetery Districts MSR/SOI This exemption may also be applicable where the changes will not result in any substantive changes to the functions, operations or purposes of the districts; are not predicated on, or will result in, any land use changes that may be subject to CEQA review; and will not cause any reasonable foreseeable environmental consequences in that the Sphere of Influence affirmation will not directly create or cause any significant land use changes or other actions that could be detrimental to the environment. 1.3 Sphere of Influence Requirements In determining the Sphere of Influence for each local agency, LAFCO must consider and prepare a written statement of determinations with respect to each of the following: 1. The present and planned land uses in the area, including agricultural and open space lands; 2. The present and probable need for public facilities and services in the area; 3. The present capacity of public facilities and adequacy of public services which the agency provides, or is authorized to provide; and 4. The existence of any social or economic communities of interest in the area if the commission determines that they are relevant to the agency. 1.4 California Environmental Quality Act 1.4.1 Municipal Service Review The Municipal Service Review is a planning study that will be considered by LAFCO in connection with subsequent proceedings regarding the Lake cemetery districts Sphere of Influence. Although there is no significant modification in its boundary, this Sphere of Influence review or update that follows has not been approved, or adopted by LAFCO. MSRs are exempt from California Environmental Quality Act (CEQA) pursuant to §15262 (feasibility or planning studies) or §15306 (information collection) of the CEQA Guidelines. LAFCO’s actions to adopt MSR determinations are not considered “projects” subject to CEQA. 9/17/2012 4 Lake LAFCO Cemetery Districts MSR/SOI 1.4.2 Sphere of Influence A Sphere of Influence may or not be exempt from CEQA. Since the Cemetery District Spheres of Influence are proposed to remain the same as the existing Sphere of Influence and no environmental impacts will occur as a result of affirming the existing Sphere of Influence, the Spheres of Influence in this case are also exempt from CEQA. 1.5 Description of the Public Participation Process Lake LAFCO is a legislative body authorized by the California Legislature and delegated powers as stated in the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (the Act). The LAFCO proceedings are subject to the provisions California’s open meeting law, the Ralph M. Brown Act (Government Code §54950 et seq.) The Brown Act requires advance posting of meeting agendas and contains various other provisions designed to ensure that the public has adequate access to information regarding the proceedings of public boards and commissions. Lake LAFCO complies with the requirements of the Brown Act. The State MSR Guidelines provide that all LAFCOs should encourage and provide multiple public participation opportunities in the municipal service review process. Lake LAFCO has discussed and considered the MSR process in open session, and has adopted a schedule for completing the various municipal service reviews and sphere of influence updates for Lake County. Municipal Service Review policies were adopted by the Lake LAFCO on March 4th, 2004. These policies define an approach and scope, schedule and how the studies are to be conducted. Since that time many changes in state law have affected the MSR process. As stated in the MSR policies, each municipal service review will be prepared as a draft, and will be subject to public and agency comment prior to final consideration by the Lake LAFCO. 1.6 Preparation of the MSR Research for this Municipal Service Review (MSR) was conducted over a six months period including the summer of 2008. Since that time, several modifications have been made reflecting dynamic circumstances. This MSR is 9/17/2012 5 Lake LAFCO Cemetery Districts MSR/SOI intended to support preparation and update of the Districts’ Sphere of Influence, in accordance with the provisions of the Cortese-Knox-Hertzberg Act. The objective of this Municipal Service Review (MSR) is to develop recom- mendations that will • promote more efficient and higher quality service delivery; • identify areas for service improvement; and • assess the adequacy of service provision as it relates to determination of appropriate Sphere of Influence boundaries. While LAFCO prepared the MSR document, LAFCO did not engage the services of experts in engineering, law enforcement, fire protection, recreation and other specialists in related fields, but relied upon reports and district staffs for information. Therefore, this MSR reflects LAFCO’s recommendations based on available information during the research period and provided by district and county staff, to assist in its determinations related to promoting more efficient and higher quality service patterns; identifying areas for service improvement; and assessing the adequacy of service provision for the Districts. 9/17/2012 6 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 2 GLENBROOK CEMETERY DISTRICT 2.1 Glenbrook Cemetery District Location and History The Glenbrook Cemetery is located at 12969 Bottle Rock Road in the Cobb Mountain area of Lake County. The history of the Cemetery began when Mrs. Mills of Cobb Valley buried her husband on the Mills ranch. Later she deeded ¼ acre which included the grave of her husband to the Cobb Valley Cemetery. At a later date Frank Ingersol, then the owner, deeded enough more property so the Glenbrook Cemetery now extends to the road.1 According to Ervin Gallagher, the Cemetery was at one time named “Boot Hill”. The Glenbrook Cemetery District was created in 1976 from land that was previously part of the Middletown and Kelseyville Cemetery Districts. The District has 11,500 acres.2 According to the 2008 Lake County General Plan, the Cobb area is described as follows: Cobb is located in a small valley at the foot of Cobb Mountain, northwest of Middletown along State Highway 175 and Bottle Rock Road. The Cobb Mountain area is a predominantly rural area dominated by pine forests, including Boggs State Forest. Mountain resorts and hot springs exist throughout the area, and there are two golf courses. Geothermal steam fields exist in the Cobb Mountain Planning Area. This area is comprised of scattered resort developments and several older residential subdivisions. Existing development and land divisions are characterized by very small water systems and on-site sewage disposal systems. Land outside of the existing residential subdivision is generally highly constrained, and therefore not conducive to subdivision to smaller residential lots. Revitalization of existing resorts is encouraged in this area. According to the 2000 census, Cobb had a population of 1,628 people. Commercial services include a grocery store, gas station, post office, and several restaurants. The area is served by both the Kelseyville and Middletown Unified School Districts.3 1 http://www.cagenweb.com/lake/Glenbrook%20Cemetery.htm 2 Lake County, 2002-2003 Grand Jury Report, Glenbrook Cemetery. 3 Lake County, 2008 General Plan, pages 2-11 to 2-12. 9/17/2012 7 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 2.2 Glenbrook Cemetery District Facilities The Glenbrook Cemetery has 2.5 acres. There are 80 vacant plots and 0.33 acre undeveloped for future plots.4 The facilities are maintained by volunteers. No markers are permitted that exceed one inch above ground level. 2.3 Glenbrook Cemetery District Finances 2.3.1 Financial Background The Glenbrook Cemetery had a fund balance of $47,843 on June 30, 2007 according to the Lake County Auditor. The operating fund cash fund balance was $14,121 ans ws carried forward as revenue into the 2008/2009 Fiscal Year Budget.5 The adopted budget for 2007-2008 was $36,587 which included $26,726 for expenditures and $9,861 for reserves. The District expected to receive $7,500 from Cemetery services and over $14,000 from property taxes.6 The adopted budget for 2008-2009 is $42,371.7 The District has had financial problems in the past; and it was operated at a deficit from 1993-1994 to 2000-2001.8 The Lake County Board of Supervisors held a special election in August 2002 to impose a $12 parcel tax within the District in an attempt to generate additional revenue, but the measure failed.9 2.3.2 Rate Schedule Glenbrook Cemetery District Rates and Fees 2005 Service District Lake Out-of- Landowners County County Resident Full Burial Plot 4 feet by 9 feet 650 700 1000 Full Burial Plot Double Depth 700 750 1200 Cremation Plot 4 feet by 4 feet 350 400 650 (up to four cremations) Cremation Interment 200 300 400 Cremation Exhumation 500 500 700 Full Burial Exhumation-Single 2000 2000 3000 Full Burial Exhumation-Double 3500 3500 4000 Endowment Care-One Time Charge 300 300 300 Headstone Deposit 300 500 800 Burial Marker Setting Fee 100 100 200 Transfer of Ownership Fee 50 50 50 Sexton Fee 100 200 300 Administrative Fee 50 20 50 4 Glenbrook Cemetery District, Ervin Gallagher, July 7, 2008, 707-928-1975. 5 Lake County, “Special Districts Budget, 2008”, Page A-II. 6 Lake County, “Special Districts Budget, 2008”, Glenbrook Cemetery District Budget 2007-2008. 7 Lake County, Glenbrook Cemetery District Budget 2008-2009 8 Lake County, 2002-2003 Grand Jury Report, Glenbrook Cemetery. 9 Lake County, 2002-2003 Grand Jury Report, Glenbrook Cemetery. 9/17/2012 8 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Special fee for weekend burials 200 200 200 2.4 Glenbrook Cemetery District Government The Board of Directors for the Glenbrook Cemetery District meets at 7:00 p.m. at the Cemetery, 12969 Bottle Rock Road, Cobb, CA on the first Monday of the months of February, April, June, August, October and December or as needed. The agendas are posted at the Cemetery, at the Cobb Water Company Office and in the newspaper.10 2.4.1 Glenbrook Cemetery District Board of Directors Name Date Term Expires Rob Bostock 1-2012 Milton L. Andreasen 1-2012 Paul Osserman 1-2013 Harry Deffenbaugh 1-2013 Frances G. Noel 6-2011 2.4.2 Glenbrook Cemetery District Contact Information The District Contact Person is Gene Bates, Sexton at 707-279-2160. The alternative contact person is Susan Hunt, Secretary at 707-987-0213. Mailing Address: Glenbrook Cemetery District, PO Box 646, Cobb CA 95426. 10 Glenbrook Cemetery District, Ervin Gallagher, July 7, 2008, 707-928-1975 9/17/2012 9 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 3 HARTLEY CEMETERY DISTRICT 3.1 Hartley Cemetery District Location The Hartley Cemetery District serves an area centered on the City of Lakeport. Located on the west Shore of Clear Lake, Lakeport is the oldest incorporated (1888) community in Lake County and is the Lake County seat. There are several commercial areas located throughout the City, including the historic downtown area, which has been designated a California Main Street City.11 The Cemetery is located in the northwest part of Lakeport. The District was named for Henry Hare Hartley, an attorney.12 At least one Spanish American War Veteran is buried at the Cemetery- Avery Babb (June 2, 1879 - September 13, 1949).13 Early pioneers interred at Hartley Cemetery are as follows: Mary Jordan, 1903 Major Frank Buckner, 1910 Goolsberry B. Meador, 1911 Henry Dorr, 1912 Nancy Ann Fees, 1912 Zeno Morrison, 1912 Thomas Wilkins/Widener Polk, 1899 Mary A. Stevens, 1912 William Neville Thompson, 1909.14 3.2 Hartley Cemetery District Facilities The Hartley Cemetery is located at 2552 Hill Road, Lakeport. The Hartley Cemetery was founded in 1841; however, the oldest known stone is dated 1857. The Cemetery is 36 acres in size and has 180 sites available and an additional five acres which can be developed for future sites. There is a chapel at the Cemetery.15 11 http://www.cityoflakeport.com/ 12 http://www.cagenweb.com/lake/lakcem.htm 13 http://www.spanamwar.com/californiagraves2.html 14 http://www.cagenweb.com/lake/lakobits.htm 15 Hartley Cemetery District, Information, February 14, 2008. 9/17/2012 10 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 3.3 Hartley Cemetery District Finances 3.3.1 Financial Background The District had $674,367 in assets on June 30, 2006.16 The Budget for fiscal year 2007-2008 showed revenue and expenses of $174,091 each. The total for salaries and employee benefits was $113,800, services and supplies cost $43,434. Approximately $96,000 came from taxes and the remainder from Cemetery fees.17 The fund balance on June 30, 2007 was $116,901 with an unreserved, undesignated fund balance of $38,324.18 3.3.2 Price Schedule Hartley Cemetery District Price Schedule August 1, 2005 District County Non-County Resident Resident Resident Cemetery Lot 5’x10’ $800 $900 $1000 Endowment Care 5’x10’ lot $230 $285 $285 Opening, Closing $690 $690 $750 single depth Opening, Closing $900 $950 $1100 double depth 1st Opening, Closing $690 $690 $750 double depth 2nd Garden Crypt $450 $450 $45 Sales Tax on Garden Crypt $32.63 $32.63 $32.63 Cremains lot 3’x3’ $350 $425 $525 Endowment Care 3’x3’ lot $100 $150 $175 Opening, Closing $350 $375 $400 Cremains Lot Non-Resident Fee Full Burial $600 Non-Resident Fee Cremains $300 Weekend burial Fee $250 $250 $250 Full Burial Weekend burial Fee Cremains $125 $125 $125 Chapel Rental Fee $100 $100 $100 Disinterment Fee $2000 $2000 $2000 Single Depth Disinterment Fee $5000 $5000 $5000 Double Depth Disinterment Fee Cremains $500 $500 $500 16 “Hartley Cemetery District Annual Financial Report for the Year Ended June 30, 2006”, prepared by Smith & Newell, 1425 Butte House Road, Suite B, Yuba City, CA 95993. 17 Hartley Cemetery District, Budget Fiscal Year 2007-2008. 18Lake County, “Special Districts Budget, 2008”, Page A-II 9/17/2012 11 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 3.4 Hartley Cemetery District Government 3.4.1 Hartley Cemetery District Board of Directors The Board meetings are held every other month or more often if necessary. The Board meets on the third Wednesday of the month at 9:00 a.m. at the Cemetery Chapel. The Board Members serve four-year terms and are elected. The following is a list of the Hartley Cemetery Board of Directors: Edgar Hill Term Expires 1-01-2009 PO Box 184 Finley, CA 95435 Toni Lewis Term Expires 1-01-2009 3089 Dixon Drive Lakeport, CA 95453 Pat McIvor Term Expires 1-01-2009 4369 Lakeshore Blvd. Lakeport, CA 95453 Audrey Lindeblad Term Expires 1-23-2011 6675 Scotts Valley Road Lakeport, CA 95453 Randy Williams Term Expires 1-01-2011 1820 Kelly Rose Court Lakeport, CA 95453 3.4.2 Hartley Cemetery District Contact Information Hartley Cemetery 2552 Hill Rd E. Lakeport, CA 95453 (707) 263-0910 3.4.3 Hartley Cemetery District Employees The District has one full-time Maintenance Supervisor, one part-time Maintenance Worker, and one part-time Secretary/Bookkeeper.19 19 Hartley Cemetery District, Information, February 14, 2008. 9/17/2012 12 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 4 KELSEYVILLE CEMETERY DISTRICT 4.1 Cemetery District Location The Kelseyville Cemetery is located at 3375 Bell Hill Road, Kelseyville, CA. The Cemetery is also referred to as IOOF Cemetery or Lupyoma Cemetery.20 The Kelseyville Pioneer Cemetery is also located within the District. This cemetery has some of the original settlers of Lake County. Interments stopped in 1884. Some of the bodies from Pioneer cemetery were removed and re-interred in the Odd Fellows cemetery (Kelseyville Cemetery), but there are approximately 100 graves in Pioneer. Not all of them have gravestones. The Kelseyville Cemetery District finally bought the historic cemetery sometime after 1980, to try to preserve it, but many headstones have been destroyed due to vandalism. About 1960, the American Legion Post 194 cleaned up the cemetery and put up a fence and sign; in the 1970s the Kelseyville Lions Club cleaned up this cemetery and straightened a few markers; in 1989 the Kelseyville Lioness Club and Wynacht Memorials, Inc. made it their "pet project", with a new fence and repairs to the monuments. In 1991, the cemetery was again vandalized. At that time, they listed only 25 headstones in the cemetery (19 of them toppled and broken).21 The 2008 Lake County General Plan describes Kelseyville as follows: Kelseyville, located at the western base of Mt. Konocti between State Highway 29 and Clear Lake, is a key agricultural center in Lake County. Once known as the “Pear Capital of the World,” the area is also known for walnuts and wine grapes. The community contains numerous retail shops and is in close proximity to Clear Lake State Par, which includes a visitor’s center, camping, boating, hiking, and swimming facilities. The 2007 population was 3,363. With administrative offices in Kelseyville, the Kelseyville Unified School District provides educational services within the community. The District operates three elementary schools, one middle school, and two high schools. There are two elementary schools, one middle school, and one high school located within Kelseyville. Water is provided by the Kelseyville County Waterworks District No.3 through its two wells. Groundwater provides the primary water source for both municipal and agricultural water users. 20 http://www.cagenweb.com/lake/KelseyPioneercem.htm 21 http://www.cagenweb.com/lake/KelseyPioneercem.htm 9/17/2012 13 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Kelseyville is within the Big Valley Water Inventory Unit, Wastewater service is also provided by the Kelseyville County Waterworks District No. 3 with its treatment facility located just north of the Community. Points of Interest include the historic Kelseyville downtown and nearby Clear Lake State Park.22 4.2 Cemetery District Facilities The Kelseyville Cemetery contains 22 acres. Fourteen acres are used and include 1000 developed plots that are for sale. There are eight acres which can be developed for plots in the future.23 4.3 Kelseyville Cemetery District Finances 4.3.1 Financial Background The Kelseyville Cemetery District had a fund balance of $148,066 on June 30, 2007 and an unreserved, undesignated fund balance of $35,310 on June 30, 2007.24 The 2007-2008 Kelseyville Cemetery District Budget was $185,310. The District budgeted $150,000 for expenses and $35,310 for reserves. The District expected to receive over $48,000 from cemetery services, $90,000 from taxes and $10,000 from interest.25 The District budgeted $97,000 for Salaries and Benefits, $46,550 for Services and Supplies and $6,425 for Fixed Assets.26 4.3.2 Fee Schedule The Kelseyville Cemetery District Fee Schedule adopted December 12, 2007 is as follows: Lots Lots Resident Non-Resident Lot $900 $960 Endowment $300 $300 Total $1200 $1260 Cremation Lots Resident Non-Resident Lot $450 $522 Endowment $115 $115 Total $565 $637 22 Lake County, 2008 General Plan, pages 2-5 to 2-6. 23 Kelseyville Cemetery District, Paul Harris, Superintendent, July 7, 2008, Ph: (707) 279-1115 24 Lake County, “Special Districts Budget, 2008”, Page A-II. 25 Lake County, “Special Districts Budget, 2008”, Kelseyville Cemetery District Budget 2007-2008. 26 Kelseyville Cemetery District, 2007-2008 Final Budget. 9/17/2012 14 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Niche Wall Resident Non-Resident Niche $558 $618 Endowment $75 $75 Total $633 $693 A B Lots Old Section Lot $960 Endowment $325 Total $1285 add $65.00 Infant Section L-3 Infant Section L-3 Resident Non-Resident Lot $250 $300 Endowment $165 $165 Total $415 $465 Burial Fees Resident Non-Resident Open/Close $320 $320 Vault $210 $210 Tax $15.22 $15.22 Marker Deposit $300 $300 Non-resident fee NA $220 Total $845.22 $1065.22 Burial Fees Resident Non-Resident Single Depth Open/Close $780 $780 Vault $500 $500 Sales Tax $36.25 $36.25 Non-resident fee $760 Headstone Deposit $300 $300 Total $1616.25 $2376.25 Cremains Resident Non-Resident Open/Close $450 $450 Headstone Deposit $300 $300 Non-Resident Fee 0 $300 Total $750 $1050 Niche Wall Resident Non-Resident Interment $240 $240 Engraving $200 $200 Non-resident fee 0 $250 Total $440 $750 9/17/2012 15 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 2nd Interment later $120 $180 Engraving later $100 $100 Total $220 $220 Double Depth Resident Non-Resident Open/Close $990 $990 2 Vaults $1000 $1000 Sales Tax $72.50 $72.50 Headstone deposit $300 $300 2nd Open/Close $780 $780 Non-Resident Fee 0 $760 Total $3142 $2902.50 Resident Non-Resident Co-Mingling $204 $254 Endowment $5 $5 Total $209 $259 Disinterment Fees Single to Double Depth same site Disinterment $900 Open/Close $1055 2 Vaults $1000 Tax on vaults $72.50 Marker deposit $300 Total $3327.50 Single to Double Depth different site Disinterment $1125 Open/Close (upper and lower) $1055 2 Vaults $1000 Tax on vaults $72.50 Marker deposit $300 Total $3552.50 Single to Single Disinterment $750 Open/Close $650 2 Vaults $500 Tax on vaults $36.25 Marker deposit (may be waived) $300 Total $2236.25 Double to Double Disinterment $1350 Open/Close (upper and lower) $1055 9/17/2012 16 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 2 Vaults $1000 Tax on vaults $72.50 Marker deposit (may be waived) $300 Total $3777.50 Infant Disinterment $600 Cremains Disinterment $300 Removal from Cemetery Single Depth $4500 (if lot reverts to Cemetery) $4000 Double Depth $5000 (if lot reverts to Cemetery) $4500 Weekend or holiday services: $1000 added to posted fee Weekend or holiday assistance: $100 for fire hour, $50 for each additional hour Lot Transfer Fee with approval $30 Pre-need Fee $225 4.4 Kelseyville Cemetery District Government The Board of Directors meets on the second Wednesday of each month at 3:30 p.m. at the Cemetery, 3375 Bell Hill Road. Agendas are posted in advance. 4.4.1 Board of Directors Name Date Term Expires Betty Cleveland 10-2011 Mike Anderson 6-2011 Paul Lauenroth 6-2012 Mike Powers 1-2009 Shirley D. Saderlund 1-2009 4.4.2 Contact Information Paul Harris, Superintendent, Phone: (707) 279-1115 Kelseyville Cemetery District, 3375 Bell Hill Rd, Kelseyville, CA 95451-7302 9/17/2012 17 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 5 LOWER LAKE CEMETERY DISTRICT 5.1 Cemetery District Location The Lower Lake Cemetery is located at 9040 Lake Street, Lower Lake CA. The Cemetery contains 23 acres. According to the 2008 Lake County General Plan the community of Lower Lake is described as follows: Lower Lake is located at the Intersection of State Highways 29 and 53 near the south shore of Clear Lake. This community contains some of the County’s prime historic structures along its Main Street and other areas within the Community. It is also located in close proximity to the Anderson Marsh State Historic Park, which has historic structures and over 1,000 acres of natural open space. This Park serves as a wildlife sanctuary and contains a wealth of cultural resources. The 2007 population was 2,016. The Community is served by the Konocti Unified School District. The District operates four elementary schools, one middle school, one high school, and three alternative schools. One elementary school and two high schools are located within Lower Lake. Water is provided by the Lower Lake County Waterworks District No. 1 for house-hold purposes only, such as hand washing and toilet flushing and the monthly bill never is more than the minimum usage allowed. All watering is done with irrigation water supplied by the Yolo County Flood Control and Water District through a yearly completed Water Service Application. Wastewater service is provided by the Lake County Sanitation District which connects to a regional wastewater treatment plant in Clearlake.27 5.2 Cemetery District Facilities The Lower Lake Cemetery District has a total of 23 acres, nine acres filled with plots and fourteen vacant acres. 27Lake County, 2008 General Plan, page 2-6 9/17/2012 18 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 5.3 Lower Lake Cemetery District Finances 5.3.1 Financial Background On June 30, 2007, the Lower Lake Cemetery District had a fund balance of $39,178 that was carried forward to the 2007/2008 Fiscal Year budget.28 The 2007-2008 Budget was $292,578. The District expected $176,000 in service fees and $52,000 from taxes.29 For 2008-2009 the Budget is $284,845. Salaries and benefits are $173,421. and Services and supplies are $50,572.30 5.3.2 Fees The Lower Lake Cemetery District Fees or Rates are as follows: Lower Lake Cemetery District Rates Service Charge Plot 5 foot by 10 foot $1350.00 Plot 5 foot by 5 foot (holds up to four cremains) $950.00 Opening and Closing (single) 1100.00 Opening and Closing (double) 1750.00 Opening and Closing (Infant) 750.00 Administration Fee 175.00 Cremains-Opening and Closing (single) 850.00 Cremains-Opening and Closing (multiples $850 plus $425 per additional urn) Disinterment-single depth $2250, double depth $5550 Disinterment of Cremains 1000.00 Endowment Care (Full Burial, per Interment) 350.00 Endowment Care (Cremations per Interment) 275.00 Extraordinary Services (tree removal, headstone removal or replacement etc. $75 per hour) Non-Resident additional fee $300.00 Cremation Vault $211.00 + $15.30 tax 226.30 Vault (adult) $500.00 + $36.25 tax 536.25 Vault (child or infant) $311.00 + $22.55 333.55 Oversize Vault $852.00 + $61.77 tax 913.77 Outside Vault Handling Fee 300.00 Cap Removal 300.00 10 foot by 15 foot Shelter Tent Set-up fee 75.00 Headstone Inspection Fee 75.00 Engraving Final Date on Headstone 25.00 Transfer of Plot Fee 250.00 Emergency Interment Fee (in addition to other above-listed charges) 1000.00 Interment of Cremains with Full Burial ($250.00 per urn, plus Endowment Care and Administration Fee per urn. 28 Lake County, “Special Districts Budget, 2008”, Page A-II 29 Lake County, “Special Districts Budget, 2008”, Lower Lake Cemetery District Budget 2007-2008. 30 Lower Lake Cemetery District, Proposed Budget 2008-2009. 9/17/2012 19 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 5.4 Lower Lake Cemetery District Government The main office for the District is located at the Cemetery and the Board meetings are held there at 9040 Lake Street, Lower Lake CA. The District employs a full-time General Manager and a full-time Grounds Person and a part- time Grounds Person and a part-time Secretary-Bookkeeper.31 5.4.1 Board of Directors The Lower Lake Cemetery District Board meetings are held on the third Wednesday of the month at 3:30 p.m. The Board Members are as follows: Name Date Term Expires Iris Hudson, Chairman 1-2010 Frank Jeffries, Vice-Chairman 1-2011 Eric Bortfeld, Member 1-2013 William Wisterman, Member 1-2012 Judy Thein, Secretary 8-2010 The Board members are paid $25.00 per meeting. 5.4.2 Contact Information Eric Pearson, Manager Lower Lake Cemetery District 9040 Lake Street P. O. Box 1193 Lower Lake, CA 95457 Phone: 707-994-7820 31Lower Lake Cemetery District, Proposed Budget 2008-2009. 9/17/2012 20 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 6 MIDDLETOWN CEMETERY DISTRICT 6.1 Middletown Cemetery District Location The Middletown Cemetery District serves the area around Middletown and the southern part of Lake County. The 2008 Lake County General Plan describes the community of Middletown as follows: Middletown received its name for being located midway between Lower Lake and Calistoga. Middletown developed during the late 1800s as a destination for Bay Area visitors, primarily due to the presence of mineral springs in the area and mining activities (mercury). In the early 1900s, a fire destroyed most of the original town. The town is developed with numerous small shops fronting along State Highway 29. Fore the most part, the Community is surrounded by livestock ranches and vineyards. The Geysers Geothermal Fields are located to the west. The 2007 population was 1,326. The Community is served by the Middletown Unified School district, which has three elementary schools, one middle school, one high school, two community day schools, and one continuation school. The Community is also served by a charter school. Water is provided by the Callayomi County Water District, which operates two main domestic water supply wells and one standby well. Groundwater serves as the primary source of water for the Community. Middletown is located in Upper Putah Water Inventory Unit. Wastewater service is provided by the Lake County Sanitation District, which operates a small treatment facility west of Middletown along State Highway 175. Points of Interest are as follows: Middletown downtown, mineral springs, Central Park, Trailside Park, Geysers Geothermal fields and Visitors Center.32 6.2 Middletown Cemetery District History William Good donated the land for Middletown Cemetery located at 16357 Butts Canyon Road in 1889. Mr. Good was a blacksmith who had his place of business acres from Lobree. He was the brother-in-law of John Reineke and they both worked in the blacksmith business. The land once was part of the Reineke Family Ranch. 32 Lake County, 2008 General Plan, page 2-8. 9/17/2012 21 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE A small cemetery was located at the Fiege Ranch and the bodies were transferred to the new Middletown Cemetery owned by the Odd Fellows Lodge. Bodies were also transferred from the cemetery at Rabbit Hill. On June 4, 1894 bodies buried within the town limits of Middletown were approved for reburial elsewhere. Rabbit Hill was an aviator observation post during World War II. Middletown’s first cemetery was in the flat alongside Rabbit Hill on the East side where the Standard Oil property was located. There were 15 Civil War veterans and 73 veterans. There is one Confederate soldier, John Reineke who was born April 12, 1832 in Germany. He died May 9, 1920 in Arroyo Grande, California and his remains were sent to Middletown for burial on May 10, 1910. In 1903, John Good, Jr. from the Spanish American War was buried at this cemetery. The Middletown Cemetery District was formed in 1966 to provide and maintain a cemetery. The cemetery is limited in use to burial of residents or taxpayers of the District and their families. The cemetery is located on the southeast corner of Butts Canyon Road and State Highway 29. The Cemetery originally had 3+ acres. In 1991, the District acquired the Catholic Cemetery with 5+ acres.33 6.3 Middletown Cemetery District Facilities The Middletown Cemetery District has eight acres with approximately 800 burials. There is 2.5 acres remaining for future burial and interment sites. The District has two storage buildings.34 6.4 Middletown Cemetery District Finances 6.4.1 Financial Background The Middletown Cemetery District funds annual audits even though auditing is only required bi-annually. The District places $150 of revenue from each burial into an endowment fund for future expansion. On June 30, 2007, the District had assets of $474,194. The revenue for fiscal year 2006-2007 was $110,357 and the expenses were $65,362. Over $90,000 of revenue comes from property taxes and approximately $10,000 of revenue comes from charges for services.35 The Fund Balance on June 30, 2007 was $215,735 and the unreserved, undesignated fund balance was $64,591.36 33 Middletown Cemetery District, “Middletown Cemetery History” April 14, 1998. 34 Middletown Cemetery District, Information, March 28, 2008. 35 Middletown Cemetery District, “Financial Statements Audit Report June 30, 2007”, prepared by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. 36 Lake County, “Special Districts Budget, 2008”, Page A-II 9/17/2012 22 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE The District has no employees but all services are provided by three independent contractors. 6.4.2 Fees Middletown Cemetery District Fees June 23, 2007 All prices subject to change at any time. Deposit Prices: GRAVE SITE Oak Section Deposit on liner including sales tax $400 Plot $600 Administration fee $100 California Endowment Care Fund $150 Total Deposit $1,250 When burial occurs, balance of liner if cost has increased, plus sales tax, open and closing fee will be charged for at the current prices. NICHES Niches for ashes $550 Administration fee $100 Endowment Care Fund $150 Total $800 INURNMENT OAK SECTION Plot $600 Administration Fee $100 Endowment Care Fund $150 Total $850 INURNMENT I00F SECTION, MAGNOLIA, EVERGREEN, CATHOLIC Plot $400 Administration Fee $100 Endowment Care Fund $150 Total $650 When inurnment occurs fees will be charged at the current rate. BURIAL (Plot must be paid for in advance before a burial occurs.) Plot $600 Liner, including Sales Tax $400 Open, Closing fee $900 Administration Fee $100 Endowment Care Fund $150 Deposit Headstone $250 Total $2,400 9/17/2012 23 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE IOOF 2 INURNMENTS Plot $300 Inurnment $150 Administration fee $100 Endowment Care Fund $150 Deposit Headstone $250 Total $950 NICHES Niche $550 Inurnment $50 Administration fee $100 Endowment Care Fund $150 Total $850 OAK SECTION 4 INURNMENTS Plot $600 Inurnment $150 Administration fee $100 Endowment Care Fund $150 Deposit Headstone $250 Total $1,250 MAGNOLIA, EVERGREEN (Rocks) 3 INURNMENTS Plot $400 Inurnment $150 Administration fee $100 Endowment Care Fund $150 Deposit Headstone $250 Total $1,050 CATHOLIC SECTION 3 INURNMENTS Plot $400 Inurnment $150 Administration fee $100 Endowment Care Fund $150 Deposit Headstone $250 Total $1,050 6.5 Middletown Cemetery District Government The Middletown Cemetery District received “high marks for its well maintained facility and ‘impressive’ financial status,” from the 2006-2007 Grand Jury according to the Time Star on July 27, 2007. 9/17/2012 24 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 6.5.1 Middletown Cemetery District Board of Directors Bonnie R. Albertson, Chairwoman Term Expires 1-1-2011 10010 Dale Court Hidden Valley Lake CA 95467 Phone: 707-987-9707 Linda Diehl Darms Term Expires 1-1-2013 P.O. Box 180 Middletown, CA 95461 Phone: 707-987-3494 Leticia Trent, Trustee Term Expires 1-1-2013 PO Box 373 Middletown CA 95461 Phone: 707-987-9618 Gregory Conley, Trustee Term Expires 1-1-2011 PO Box 1022 Middletown, CA 95461 Phone: 707-987-3005 Patricia E. Sullivan, Trustee Term Expires 1-1-2012 PO Box 628 Middletown, CA 95461 Phone: 707-987-9109 6.5.2 Middletown Cemetery District Contact Information Meriel L Medrano Middletown Cemetery District P. O. Box "C" Middletown, CA 95461 Phone: (707) 987-0511 9/17/2012 25 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 7 UPPER LAKE CEMETERY DISTRICT 7.1 Upper Lake Cemetery District Location The Upper Lake Cemetery District serves the community of Upper Lake, surrounding communities including the Robin Hill area, and the area to the north in Lake County. The 2008 Lake County General Plan describes Upper Lake as follows: Upper Lake, named for its location along the upper arm of Clear Lake, was established in the 1860’s. In 1924, most of its downtown was destroyed by a fire. A small downtown area was rebuilt after that fire. Today, this downtown area is being revitalized and targeted at community commercial and tourism-oriented commercial uses. It contains a number of historic buildings. In the 1930’s, most of the Clear Lake arm near Upper Lake was drained for agricultural land, protected by levees. These levees have degraded over time, and efforts are underway to restore much of this area back to wetlands through the Middle Creek Restoration Project. Upper Lake is the main access point into the Mendocino National Forest, which starts approximately 3.5 miles north of the Community. In addition, the Community contains Upper Lake Park, which is approximately five acres in size. The 2007 population of Upper Lake was 1,136. Upper Lake Park includes ball fields and picnic areas. Educational services are provided by the Upper Lake Union Elementary School District and the Upper Lake Union High School District. The Upper Lake Union Elementary School district operates one elementary school, one middle school and one community day school. The Upper Lake Union High School district operates one high school and one continuation school. Water service is provided by the Upper Lake County Water District through the operation of two groundwater wells. Upper Lake is within the Middle Creek water Inventory Unit. Wastewater service is provided by Lake County Sanitation District’s Northwest Regional Wastewater collection and treatment system which operates a treatment facility north of Lakeport. 9/17/2012 26 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Points of Interest include the Upper Lake Downtown, historic buildings, Mendocino National Forest, and Upper Lake Park.37 The Upper Lake Cemetery was established in 1855. From 1904 to 1932 the Cemetery was operated by the Upper Lake Cemetery Board. In 1932 the Board was reorganized as the Upper Lake Cemetery District.38 The Upper Lake Cemetery District is an independent district and operates pursuant to California Health and Safety Code 8950. 7.2 Upper Lake Cemetery History The area of the oldest part of the Upper Lake Cemetery was originally known as Cemetery Hill. At the time of the coming of whites, the Pomo Indians were cremating their dead at the location. At one time, the southern edge of the cemetery was set aside for Indian burials. (There are several gravesites without headstones, and no records as to the identity) William Elliott came in 1854 and in 1873 he, and Thomas Maxwell each deeded a small piece of property to the Upper Lake Cemetery, giving the Cemetery about 3 and 1/4 acres at the start. This land included Cemetery Hill. Both William Elliott and Thomas Maxwell are buried there in the original part of the cemetery.39 Upper Lake Cemetery is formed in several parts; the Original cemetery officially surveyed April 1873 and the deed for the south part was transferred (although the lots were laid out and people buried there long before that); Ogden's Addition, surveyed 1898; Ogden's Extension, and Orchard View, mapped 1931, all on the east side of Clover Valley Road. Clover Valley Road splits the cemetery into two sections, with the older graves on the east side of the road. On the west side of Clover Valley Road is Western Addition, (Subdivision 1, Subdivision 2, Subdivision 3); Bench Tract; and Walnut Addition. The oldest tombstone was from October 11, 1849. A bronze plaque that has been added more recently, for a death on December 5, 1855, marking it as the first person buried in the cemetery. However, there are tombstones in the Original cemetery, Block 5, Lot 18 that show older dates. It is not known if the ones named are buried there, or if these are just memorials. There are still burials in the old part of the cemetery, where long-time families still have a space or two. 37 Lake County, 2008 General Plan, pages 2-10 to 2-11. 38 Upper Lake Cemetery District, Information from Marlana Gould, Secretary, April 20, 2008. 39 http://www.cagenweb.com/lake/ULcemPt1.htm 9/17/2012 27 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE When the cemetery was formed in the mid-1800s, Blocks were laid out and Lots were purchased by families in the area. Some Lots show no graves at all, but there are some wooden grave markers that are almost gone, and there used to be others. There seems to be 6 to 8 graves to a Lot, depending on the width of a particular Block. And, there are some double Lots. In the newer parts of the cemetery, there are plots marked as "companion" plots. These are deeper graves with one on top of the other.40 7.3 Upper Lake Cemetery District Facilities and Services 7.3.1 Upper Lake Cemetery District Facilities The Upper Lake Cemetery has twenty-two acres. There are approximately 1660 burial sites with an additional 350 sites available. There is an additional three acres that can be developed for 950 sites. There is a Chapel on site for funeral services. There is a garage for equipment and a small office.41 The Cemetery is open for drive-through Monday through Friday, 8:00 a.m. to 5:00 p.m. Walk-through gates are open at all times. The Cemetery office hours are Monday through Friday from 9:00 a.m. to 11:00 a.m.42 7.3.2 Upper Lake Cemetery District Services The Upper Lake Cemetery District provides pre-need, burial, interment and site maintenances services. An Endowment Fund was established in 1977 and a Marker Deposit Fund was established in 1989. Pre-purchase of lot and on-site maintenance is provided. Special services may be provided by the community such as Veteran’s Day commemorations and Memorial Day ceremonies.43 40 http://www.cagenweb.com/lake/ULcemPt1.htm 41 Upper Lake Cemetery District, Information from Marlana Gould, Secretary, April 20, 2008. 42 Upper Lake Cemetery District, “Cemetery Procedures”, July 2006. 43 Upper Lake Cemetery District, Information from Marlana Gould, Secretary, April 20, 2008. 9/17/2012 28 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 7.4 Upper Lake Cemetery District Finances 7.4.1 Financial Background The Upper Lake Cemetery District has operated at a loss from 1996 to 2004; however, the District has taken action to solve this problem. On June 30, 2005, the District had net assets of $190,175. By June 30, 2006, these assets were increased to $207,447.44 For fiscal year 2004-2005 the District had Revenue of $83,602 and Expenses of $62,736. For fiscal year 2005-2006 the District had Revenue of $85,469 and Expenses of $65,238.45 The Budget is published annually in the Lake County Budget Document. The District receives about half the revenue from property taxes and about half the revenue from sales and services. Expenses include slightly over $50,000 for salaries and employee benefits and approximately $10,000 in services and supplies.46 The District contracts with private insurance agencies for liability, property, crime damage, and employee and director insurances. 44 Upper Lake Cemetery District, “Independent Auditor’s Report, June 30, 2005-June 30, 2006, prepare by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. 45 Upper Lake Cemetery District, “Independent Auditor’s Report, June 30, 2005-June 30, 2006, prepare by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. 46 Upper Lake Cemetery District, “Independent Auditor’s Report, June 30, 2005-June 30, 2006, prepare by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. 9/17/2012 29 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 7.4.2 Fees Upper Lake Cemetery District Schedule of Fees August 1, 2004 District Non- Non- District County Lot, Full Burial $550 $700 $1400 Lot, Infant $110 $150 $150 Lot, Cremation $300 $380 $750 Endowment Full $300 $340 $380 Endowment Infant $100 $150 $180 Endowment Cremation $100 $300 $300 Open/Close, Full Gravesite $450 $600 $750 Open/Close, Infant $250 $325 $400 Open/Close, Cremains $375 $500 $625 Marker Fee $210 $250 $300 Cemetery Service $225 $350 $450 Weekend, Full $400 $400 $400 Weekend, Infant/Cremains $200 $200 $200 Liner $350 $350 $350 Sales Tax, Liner (7.25%) $25.38 $25.38 $25.38 Niche (Cremation Urn Vault) $1000 $1300 $1400 Includes: Open/Close, Endowment, Service and Plaque with name, date of birth and death. Weekend add $200. Disinterment, Full $1400 $1500 $1700 Disinterment, Infant/Cremains $250 $375 $475 9/17/2012 30 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 7.5 Upper Lake Cemetery District Government 7.5.1 Upper Lake Cemetery District Board of Directors The Board of Directors meetings are held on the last Monday of the months of July, September, November, January, March and May.47 The Upper Lake Cemetery District Board members are as follows: Anita Crabtree, President Term Expires 07/11/2010 12022 Elk Mountain Road Upper Lake, CA 95485 Phone: 275-2144 Patricia Beristianos Term Expires 09/23/2009 800 Clover Drive Upper Lake CA 95485 Phone: 275-2042 Frank Parker Term Expires 03/01/2010 PO Box 1024 Lucerne, CA 95458 Phone: 274-9512 Valerie Duncan Term Expires 09/03/2010 PO Box 1055 Upper Lake CA 95485 Phone 275-3432 Donald L. Clay Term Expires 05/01/2011 PO Box 505 Upper Lake CA 95485 Phone: 275-2590 47 Upper Lake Cemetery District, Policy Manual, November 26, 2007. 9/17/2012 31 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 7.5.2 Upper Lake Cemetery District Staff The District has one full-time Superintendent, one part-time maintenance worker, and one part-time Secretary/Bookkeeper. 7.5.3 Upper Lake Cemetery District Contact Information Mail: Upper Lake Cemetery District, PO Box 941, Upper Lake CA 95485 Phone: Marlana Gould: 707-245-7815 Location: Upper Lake Cemetery, 780 Clover Valley Road, Upper Lake, CA Phone: 707-275-9313 Directions to the Cemetery: From State Highway 20, turn north on Main Street. Go 2 ½ blocks (more or less) and turn right on 2nd Street. Go to the end of 2nd Street and turn left (North) on Clover Valley Road (in front of the Upper Lake High School). The Upper Lake Cemetery is about ½ mile on Clover Valley Road. 9/17/2012 32 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 8 LAKE COUNTY CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW LAFCO must prepare a written statement of its determination with respect to five factors as required by the CKH Act and OPR’s Guidelines. This section of the Municipal Service Review Report addresses each of those five factors as they may relate and be of pertinence to public cemetery district services within Lake County. The following table compares the six cemetery districts in Lake County in various ways to allow an overall picture of cemetery services for evaluation: Comparison of Cemetery Districts in Lake County Cemetery Fund Unreserved Acres Undeveloped District Balance Fund Balance in Acres 6/30/07 6/30/07 Cemetery Glenbrook $47,843 $14,121 2.5 acres 0.33 acres Hartley $116,901 $38,324 36.0 acres 5.00 acres Kelseyville $148,066 $35,310 22.0 acres 8.00 acres Lower Lake $39,178 $39,178 23.0 acres 14.00 acres Middletown $215,735 $64,591 8.0 acres 2.50 acres Upper Lake $53,031 $27,066 22.0 acres 3.00 acres 8.1 Growth and Population Projections for the Affected Area Purpose: To evaluate service needs based on existing and anticipated growth patterns and population projections. 8.1.1 Population Growth The following Table shows the population growth expected in Lake County after adoption of the 2008 Lake County General Plan: 9/17/2012 33 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Lake County 2008 General Plan Population Growth Estimates Area 2007 Population 2030 Population Estimate Estimate Unincorporated Communities Clearlake Oaks 2759 4351 Clearlake Rivieras 3854 6077 Coyote Valley 7005 11,046 Kelseyville 3363 5304 Lower Lake 2016 3179 Lucerne 3297 5199 Middletown 1326 2091 Nice 2882 4545 North Lakeport 3264 5147 Upper Lake 1136 1791 Soda Bay 884 1395 Subtotal 31,786 50,125 Other Unincorporated Areas Subtotal 15,913 18,897 Cities Clearlake 15,096 23,805 Lakeport 5,537 8,731 Subtotal 20,633 32,536 Lake County Total 68,662 101,557 Lake County 2008 General Plan EIR, http://www.co.lake.ca.us/AssetFactory.aspx?did=2339 The County is experiencing growth in resident population and the development of second homes. The County’s population is expected to continue to increase especially if current trends continue with people retiring to the County from more urban centers in the State. The state of the overall economy, interest rates, and the retirement of the baby-boomer population will in part influence the rate in which this growth occurs. The cemetery districts have sufficient land to accommodate additional burial sites in the future. 8.1.2 MSR Determinations on Growth and Population 1-1) Although Lake County is expected to increase in population there are adequate cemetery facilities in the County for the foreseeable future. 8.2 Capacity and Infrastructure Purpose: To evaluate the infrastructure needs and deficiencies in terms of supply, capacity, condition of facilities and service quality. 9/17/2012 34 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 8.2.1 Infrastructure Background The term infrastructure needs and deficiencies refers to the status of existing and planned public facilities and services and its relationship to the quality and levels of service that are, can, and need to be provided. Maintenance and improvements at cemeteries primarily involves access roads, water systems, fencing, and grounds maintenance including tree trimming. 8.2.2 MSR Determinations Regarding Capacity and Infrastructure 2-1) There are an adequate number of cemeteries in Lake County. 2-2) There is an adequate capacity for future needs within the existing cemeteries. 8.3 Financial Ability Purpose: To evaluate factors that affect the financing of needed improvements and to identify practices or opportunities that may help eliminate unnecessary costs without decreasing service levels. 8.3.1 Financial Considerations An examination of financing includes an evaluation of issues that affect the cost and implementation of financing mechanisms or practices used to fund needed improvements and enhance revenue streams. The financing of costs associated with the cemetery districts in the County are obtained from either property taxes or fees for burial plots. 8.3.2 MSR Determinations on Financial Ability 3-1) The best strategy for increasing income is for the districts to raise fees if needed. It would be difficult to increase property taxes for the operation of cemetery districts because a 2/3 vote in favor of the tax increase would be required. 3-2) Compared to urban areas the costs for burial in the Lake County cemetery districts are reasonable. 3-3) Many districts use part-time and/or volunteer help where possible. 3-4) The rates of the cemetery districts are fair and equitable. 9/17/2012 35 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 3-5) The rate schedules should be available on the internet. The districts could use the County’s website. 3-6) The cemetery districts vary in the size of the budget and staff but all the districts are run in the most efficient and economical way possible. 8.4 Opportunities for Shared Facilities Purpose: To evaluate the opportunities for a jurisdiction to share facilities and resources to develop more efficient service delivery systems. 8.4.1 Facilities Public service costs may be reduced if service providers develop strategies for sharing facilities and resources. Sharing facilities and utilizing excess capacity in another agency’s service system works to avoid service duplications, reduces costs, and minimizes unnecessary resource consumption. Many miles physically separate the cemetery districts and as a result the opportunity for sharing facilities is limited. 8.4.2 MSR Determinations on Shared Facilities 4-1) The cemetery districts may not have the opportunity to share facilities but they could share staff with the other districts and with Lake County. 4-2) The cemetery districts could share the County’s website. 8.5 Government Structure and Accountability Purpose: To consider the advantages and disadvantages of various government structures that could provide public services, to evaluate the management capabilities of the organization and to evaluate the accessibility and levels of public participation associated with the agency’s decision-making and management processes. One of the most critical components of LAFCO’s responsibilities is in setting logical service boundaries for special districts based on their capacity to provide services to affected lands. LAFCO may consider the agency’s record of local accountability in its management of community affairs as a measure of the ability to provide adequate services to the Sphere of Influence and potential annexation areas. 9/17/2012 36 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 8.5.1 Government Structure LAFCO should consider the advantages and disadvantages of changes to government structure when conducting service reviews. Cemetery districts were formed under various California legislative acts beginning in 1854. The State in 1909 enacted legislation that provided for the formation of public cemetery districts as they exist today with specific boundaries to maintain, operate, and acquire cemeteries for the burial needs of their communities. The public cemetery districts act and operate under the California statutory law known as the Health and Safety Code, Division, Part 4, Public Cemetery Districts. Pursuant to Sections 9020-9031, the County Board of Supervisors may appoint three or five persons to serve as the Board of Trustees of each cemetery district. The Board of Supervisors may instead appoint itself as the Board of Trustees. There does not appear to be an immediate need for the consolidation of the cemetery districts into one countywide cemetery district. The individual cemetery districts have respective funding sources, either property taxes or assessments, in place that are adequate to provide cemetery services. Also, the cemeteries are physically separated by many miles. All of the public cemetery districts within Lake County were formed under the laws of the State of California and are subject to and comply with state disclosure laws and the Brown Act. The Boards of Trustees are appointed, hold periodic meetings that are open to the public, adopt annual budgets, and have regular financial audits. The public agencies providing cemetery services within the County provide adequate services to their respective geographic areas. The Boards of Trustees of the cemetery districts are appointed and should be commended for their volunteer contributions and efforts. The cemetery districts largely rely upon volunteer assistance plus some paid assistance for administration, maintenance and improvements. 8.5.2 MSR Determinations on Government Structure and Accountability 5-1) It is not necessary to change the governmental structure of the Lake County cemetery districts at this time. 5-2) If in the future it becomes too difficult to get volunteers to serve on the Board of Directors for a particular district the district should be merged with another cemetery district at that time. 9/17/2012 37 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 5-3) All of the cemetery districts are accountable because the County auditor performs audits of the accounts. 5-4) The boards of directors give time and effort to maintain these districts and the service that the cemeteries provide to the public. 9/17/2012 38 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 9 CEMETERY DISTRICTS SPHERE OF INFLUENCE The Sphere of Influence for each Cemetery District in Lake County will stay the same as the present boundary of the District. The current and planned development of properties within the proposed Spheres of Influence will require cemetery services as development occurs. 9.1 Land Use A. Present and Planned Land Uses in the Area, Including Agricultural and Open Space Lands County General Plan The Lake County General Plan in in the process of being updated in 2008. Cemeteries take up a relatively small amount of land and are compatible with most other land uses. There is no conflict with the cemeteries and the Lake County General Plan and Zoning Ordinance. B. SOI Determinations Present and Planned Land Use 1-1] The cemeteries will not conflict with planned land uses shown in both the existing and proposed Lake County General Plan and Zoning Code. 9.2 Municipal Services: Present and Probable Need A. Service Need There is a need for the services provided by the cemetery districts. The County should support the cemetery districts as much as possible. The County should recognize the volunteer efforts of the board members and others who assist the cemetery districts. The County departments should continue to assist the cemetery districts in completing the necessary tasks and forms to comply with State Laws. B. SOI Determinations for Facilities and Services 2-1] All cemetery districts are needed and the cemeteries should be maintained and supported. 9/17/2012 39 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 9.3 Public Facilities Present and Future Capacity A. Facilities and Capacity The cemeteries provide an important service to the public. The cemeteries are well maintained and managed and have sufficient capacity for the future. B. SOI Determinations for Public Facilities Present and Future Capacity 3-1] The present capacity of the cemetery districts is adequate to provide cemetery services within the Sphere of Influence territory for each district for the foreseeable future. 9.4 Social or Economic Communities of Interest A. Lake County The cemetery districts of Lake County and the various cemeteries that they maintain represent the history of the County. As long as there are sufficient volunteers for the job of district director the cemetery districts should be maintained as is. B. SOI Determinations for Social or Economic Communities of Interest 4-1] The Sphere of Influence for each cemetery district should remain the same as the district boundaries. 9/17/2012 40 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE REFERENCES Glenbrook Cemetery District, Ervin Gallagher, July 7, 2008, 707-928-1975. Glenbrook Cemetery District, “Rates and Fees for Cost of Plots and Services Performed by the Manager/Sexton of the Glenbrook Cemetery District”, June 9, 2005. “Hartley Cemetery District Annual Financial Report for the Year Ended June 30, 2006”, prepared by Smith & Newell, 1425 Butte House Road, Suite B, Yuba City, CA 95993. Hartley Cemetery District, Budget Fiscal Year 2007-2008. Hartley Cemetery District, Information, February 14, 2008. http://www.cagenweb.com/lake/Glenbrook%20Cemetery.htm http://www.cagenweb.com/lake/KelseyPioneercem.htm http://www.cagenweb.com/lake/lakcem.htm http://www.cagenweb.com/lake/lakobits.htm http://www.cagenweb.com/lake/ULcemPt1.htm http://www.cityoflakeport.com/ http://www.spanamwar.com/californiagraves2.html Kelseyville Cemetery District, 2007-2008 Final Budget. Kelseyville Cemetery District Fee Schedule, December 12, 2007. Kelseyville Cemetery District, Paul Harris, Superintendent, July 7, 2008, Ph: (707) 279-1115 Lake County, Glenbrook Cemetery Budget for 2008-2009. Lake County, “2002-2003 Grand Jury Report”, Glenbrook Cemetery. Lake County, 2008 General Plan, pages 2-1 to 2-14. Lake County 2008 General Plan EIR, http://www.co.lake.ca.us/AssetFactory.aspx?did=2339 9/17/2012 41 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE Lake County, “Special Districts Budget, 2008”, Page A-II. Lake County, “Special Districts Budget, 2008”, Glenbrook Cemetery District Budget 2007-2008. Lake County, “Special Districts Budget, 2008”, Kelseyville Cemetery District Budget 2007-2008. Lake County, “Special Districts Budget, 2008”, Lower Lake Cemetery District Budget 2007-2008. Lower Lake Cemetery District, Proposed Budget 2008-2009. Middletown Cemetery District, Information, March 28, 2008. Middletown Cemetery District, “Middletown Cemetery History” April 14, 1998. Middletown Cemetery District, “Financial Statements Audit Report June 30, 2007”, prepared by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. Upper Lake Cemetery District, “Cemetery Procedures”, July 2006. Upper Lake Cemetery District, “Independent Auditor’s Report, June 30, 2005- June 30, 2006, prepare by Joan Sturges, 3385 White Oak Way, Kelseyville, CA 95451, 707-279-1188. Upper Lake Cemetery District, Information from Marlana Gould, Secretary, April 20, 2008. Upper Lake Cemetery District, Policy Manual, November 26, 2007. Persons Preparing the MSR John Benoit, Executive Officer PO Box 2694 Granite Bay CA 95746 Christy Leighton Planning Consultant 555 East Willow Street Willows CA 96988 9/17/2012 42 LAKE LAFCO CEMETERY DISTRICTS MUNICIPAL SERVICE REVIEW AND SPHERE OF INFLUENCE 9/17/2012 43