Park View Cemetery Association C/o David Massey

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

5 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Nonprofit cemetery to provide for care, maintenance, and embellishment of the park view cemetery grounds.

To maintain and care for the cemetery grounds.

Revenue model: Earned-program. 87% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

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

Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Fail

Operating margin: 14.4%; rating input score 69; 69th percentile among comparable filings
Total-asset coverage ratio: 2.54; rating input score 71; 71st percentile among comparable filings
Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
Asset growth: 5.4% per year; rating input score 100; 41st percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 3 of 5 board members independent · 5 of 9 filing controls reported
Programs: 1 filed program accomplishment · $882K in reported program spending
Leadership: top reported pay $122K · 5 people listed
Consistency: 11 of 11 current checks pass
Schedules: 3 filed schedules
Filing history: 4 filing years from 2020 to 2024
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 3 filed related-organization links
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.

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