SANTA CRUZ CEMETERY CORPORATION

EIN: 392052584 Mutual Benefit

SANTA CRUZ, CA

Total Revenue
$1,051,738
Total Expenses
$1,130,973
Total Assets
$3,924,248
Net Assets
$3,364,446
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2008
Legal Domicile
CA
Principal Officer
RANDY KRASSOW
Phone
8314261601
Tax Period
2023-01-01 to 2023-12-31

SANTA CRUZ CEMETERY CORPORATION, founded in 2008, is a community nonprofit in the Mutual Benefit sector that reported $1.1M in total revenue in fiscal year 2023. Net assets of $3.4M represent 38 months of operating reserves.

Mission

OPERATION OF CEMETERIES

Program Service Accomplishments

Program 1

THE ORGANIZATION OWNS AND OPERATES TWO CEMETERIES IN SANTA CRUZ COUNTY, CALIFORNIA. SANTA CRUZ MEMORIAL PARK IS LOCATED AT 1927 OCEAN STREET IN SANTA CRUZ, CALIFORNIA. OAKWOOD MEMORIAL PARK IS...

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THE ORGANIZATION OWNS AND OPERATES TWO CEMETERIES IN SANTA CRUZ COUNTY, CALIFORNIA. SANTA CRUZ MEMORIAL PARK IS LOCATED AT 1927 OCEAN STREET IN SANTA CRUZ, CALIFORNIA. OAKWOOD MEMORIAL PARK IS LOCATED AT 3301 PAUL SWEET ROAD IN SANTA CRUZ, CALIFORNIA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $14,601
Investment Income $98,967
Other Revenue $938,170
TOTAL REVENUE $1,051,738

Expense Breakdown

Grants Paid $500
Salaries & Benefits $9,000
Fundraising Expenses $0
Other Expenses $1,121,473
TOTAL EXPENSES $1,130,973

Year-over-Year Comparison

2023 2022 Change
Revenue $1,051,738 $1,083,078 0.0%
Expenses $1,130,973 $1,096,250 +0.0%
Net Income $-79,235 $-13,172 +5.0%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
5
Independent Members
4
Employees
N/A
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
⚠ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$5,000
Total Directors
5
$5,000
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RANDY KRASSOW PRESIDENT & 20.00
Officer Director
$0 $5,000 $5,000
PETER DEAN TREASURER 2.00
Officer Director
$0 $0 $0
IAN MACKENZIE DIRECTOR 2.00
Director
$0 $0 $0
BARNEY RITTER DIRECTOR 2.00
Director
$0 $0 $0
R WAYNE THORNTON CHAIRMAN 2.00
Director
$0 $0 $0
JANET KRASSOW SECRETARY 2.00
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $1,051,738 $1,130,973 $3,924,248 $-79,235
2022 $1,083,078 $1,096,250 $4,109,668 $-13,172
2021 $838,035 $944,750 $3,998,404 $-106,715
2020 $833,255 $969,634 $4,135,485 $-136,379
2019 $749,999 $1,081,152 $4,401,876 $-331,153
2018 $654,741 $879,825 $4,691,239 $-225,084
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