PARK VIEW CEMETERY ASSOCIATION C/O DAVID MASSEY (EIN 940735575) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1918

Legal Domicile

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

TO MAINTAIN AND CARE FOR THE CEMETERY GROUNDS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$151,200

Total Directors

$151,200

Key Employees

Highest Compensated

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

PARK VIEW CEMETERY ASSOCIATION C/O DAVID MASSEY