PARK VIEW CEMETERY ASSOCIATION C/O DAVID MASSEY

EIN: 940735575

STOCKTON, CA

Total Revenue
$880,849
Total Expenses
$874,269
Total Assets
$1,910,590
Net Assets
$1,765,095
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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
1918
Legal Domicile
CA
Principal Officer
DAVID MASSEY
Phone
2099821611
Tax Period
2023-01-01 to 2023-12-31

PARK VIEW CEMETERY ASSOCIATION C/O DAVID MASSEY, founded in 1918, is a small nonprofit that reported $881K in total revenue in fiscal year 2023. Net assets of $1.8M represent 24 months of operating reserves.

Mission

NONPROFIT CEMETERY TO PROVIDE FOR CARE, MAINTENANCE, AND EMBELLISHMENT OF THE PARK VIEW CEMETERY GROUNDS.

Program Service Accomplishments

Program 1
Expenses: $874,269

TO MAINTAIN AND CARE FOR THE CEMETERY GROUNDS.

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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 $59,082
Investment Income $6,508
Other Revenue $815,259
TOTAL REVENUE $880,849

Expense Breakdown

Grants Paid $0
Salaries & Benefits $611,858
Fundraising Expenses $0
Program Expenses $874,269
Other Expenses $262,411
TOTAL EXPENSES $874,269

Year-over-Year Comparison

2023 2022 Change
Revenue $880,849 $891,253 0.0%
Expenses $874,269 $905,815 0.0%
Net Income $6,580 $-14,562 -1.5%
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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Governance

Voting Members
5
Independent Members
3
Employees
13
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
2
$151,200
Total Directors
5
$151,200
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
AMBER MASSEY VP/SEC/TREAS. 20.00
Officer Director
$31,200 $0 $31,200
DAVID MASSEY PRESIDENT 40.00
Officer Director
$120,000 $0 $120,000
BRIAN LYNAH TRUSTEE 1.00
Director
$0 $0 $0
TED TALLEY TRUSTEE 1.00
Director
$0 $0 $0
MIKE VAUGHN TRUSTEE 1.00
Director
$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 $880,849 $874,269 $1,910,590 $6,580
2022 $891,253 $905,815 $1,893,877 $-14,562
2021 $1,004,561 $746,883 $1,947,424 $257,678
2020 $840,969 $650,711 $1,654,387 $190,258
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