THE J S PARKER CEMETERY ASSOCIATION

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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

1959

Legal Domicile

Principal Officer

AMY MILLER

Phone

9705542338

Tax Period

2023-01-01 to 2023-12-31

THE J S PARKER CEMETERY ASSOCIATION, founded in 1959, is a small nonprofit that reported $145K in total revenue in fiscal year 2023. Revenue fell 25% from the prior year — a significant decline worth monitoring. Net assets of $417K represent 35 months of operating reserves.

Mission

PROVIDE BURIAL SITES AND OTHER SERVICES AS THEY PERTAIN TO THE HUMAN DEAD.

Program Service Accomplishments

Program 1

THE ORGANIZATION PROVIDES BURIAL SITES AND OTHER SERVICES AS THEY PERTAIN TO THE HUMAN DEAD.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $134,523

Investment Income $10,497

Other Revenue $0

TOTAL REVENUE $145,020

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $148,498

TOTAL EXPENSES $148,498

Year-over-Year Comparison

	2023	2022	Change
Revenue	$145,020	$192,628	-0.2%
Expenses	$148,498	$172,711	-0.1%
Net Income	$-3,478	$19,917	-1.2%

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

Governance

Voting Members

Independent Members

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EILEEN EVERITT	BOARD MEMBER	N/A	Director	$0	$0	$0
RICK SMITH	BOARD MEMBER	N/A	Director	$0	$0	$0
ROB TINNES	BOARD MEMBER	N/A	Director	$0	$0	$0
AMY MILLER	SECRETARY/TR	N/A	Officer	$0	$0	$0
SHARON WALLDEN	PRESIDENT	N/A	Officer	$0	$0	$0
ARIC WALLEN	VICE PRESIDE	N/A	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	$145,020	$148,498	$417,210	$-3,478
2022	$192,628	$172,711	$420,688	$19,917
2021	$98,070	$75,520	$400,771	$22,550
2020	$83,349	$52,645	$378,221	$30,704
2019	$96,341	$41,662	$346,678	$54,679