Park View Cemetery Association

Nonprofit profile at a glance

EIN
140955680
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Schenectady, NY, USA
Phone
5183463217
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$951,298
Expenses
$723,224
Assets
$4,553,571
Liabilities
$65,188

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JUSTIN HOFFMAN (President)
  • DON SCHERMERHORN (Vice President)

Highest reported compensation

  • JUSTIN HOFFMAN (President): $7,200 total reported compensation
  • PAUL SCHWARZ (SECRETARY): $7,200 total reported compensation
  • DON SCHERMERHORN (Vice President): $4,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations mission is to dispose of human remains.

What it reported doing in 2025

Cemetery business-sale of lots, interments, foundations & cremations.

Operating model

Revenue model
Other-operating. 94% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 6.3; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $7K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.