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Park View Cemetery Association

Tax-deductible

Stockton, CACemetery / fraternalMutual / membership EIN 94-0735575Revenue $960K in FY2024

On file with the IRSparkviewmortuary.com520 N Sutter St, 95202-2034 · Stockton, CATax-exempt since Sep 1992

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To maintain and care for the Cemetery grounds.

Tax-exempt charity; gifts are tax-deductible.
$155K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $116K a year · 13% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
107%
of spending
Looks good: 107% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$155K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 16.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$176K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 5 voting members
Looks good: 3 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$960K
+9% vs prior year
Spent
$822K
To programs
107%
Net assets
$1.9M
By yearFY2020–FY2024
Revenue
$960K
FY2024▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$841K
FY2021$1.0M
FY2022$891K
FY2023$881K
FY2024$960K
Expenses
$822K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$651K
FY2021$747K
FY2022$906K
FY2023$874K
FY2024$822K
Net assets
$1.9M
FY2024▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$1.8M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1992.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

107 cents of each dollar spent went to programs.

Program services 107% · $882K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $155K paid to officers and key staff.

Part VII, Section A · reportable compensation
David Massey
President
$122,000Pt VII · Sec A
Amber Massey
VP/Sec/Treas.
$32,700Pt VII · Sec A
$0Pt VII · Sec A
Ted Talley
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Massey$122,000$120,000$120,000$120,000$120,000
Amber Massey$32,700$31,200$31,200$30,800$30,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains and cares for cemetery grounds.

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Provided by the organization

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1 program · $882K · in their own filed words · FY2024
01

To maintain and care for the cemetery grounds.

$882Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$960K
Ln 12
Other incomeLn 4–11$885K
Fees for servicesLn 2g$62K
Investment incomeLn 3$14K
Money outPt IX
$822K
Ln 25
Programscol B$882K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$2.1M
LiabilitiesLn 26$176K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$62K
Investment incomeLn 3$14K
Other incomeLn 4–11$885K
Gains on assetsLn 7$6K
Total revenueLn 12$960K
Assets in detailPt X, end of year
CashLn 1$936K
SavingsLn 2$215K
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$89K
Total assetsLn 16$2.1M
LiabilitiesLn 26$176K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$934K$1.2M
Land, buildings, equipmentLn 10c$119K$89K
Total assetsLn 16$1.9M$2.1M
LiabilitiesLn 26$145K$176K
Net assetsLn 32$1.8M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$155K
Other salaries and wagesLn 7$380K
Other employee benefitsLn 9$4K
Payroll taxesLn 10$43K
Accounting feesLn 11c$20K
Investment management feesLn 11f$2K
Other fees for servicesLn 11g$969
Advertising and promotionLn 12$99
Office expensesLn 13$9K
OccupancyLn 16$53K
Depreciation, depletion and amortizationLn 22$30K
InsuranceLn 23$45K
Other expenses (24a–d)Ln 24$80K
Total functional expensesLn 25$822K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $960K$822K$138K$1.9M 990 PDF
FY2023 $881K$874K$7K$1.8M 990 PDF
FY2022 $891K$906K−$15K$1.7M 990 PDF
FY2021 $1.0M$747K$258K$1.8M 990 PDF
FY2020 $841K$651K$190K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $960,496 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $59,082$61,807
I-10 Investment incomePrior year $6,508$14,096
I-11 Other revenuePrior year $815,259$884,593
I-12 Total revenuePrior year $880,849$960,496
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $611,858$582,064
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $262,411$239,964
I-18 Total expensesPrior year $874,269$822,028
I-19 Revenue less expensesPrior year $6,580$138,468
Part VI · Governance 3 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $960,496 across 5 lines filed
Lines not itemized here account for $883,259 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $61,807$61,807
VIII-3 Investment incomeRelated to mission $8,250$8,250
VIII-7 Net gain or loss on sales of assetsRelated to mission $5,846$5,846
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,334$1,334
VIII-12 Total revenueRelated to mission $960,496 · Unrelated business $0 · Excluded from tax $0$960,496
Part IX · Statement of functional expenses $822,028 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$154,700
IX-7 Other salaries and wages$380,003
IX-9 Other employee benefits$4,300
IX-10 Payroll taxes$43,061
IX-11c Accounting fees$19,800
IX-11f Investment management fees$1,827
IX-11g Other fees for services$969
IX-12 Advertising and promotion$99
IX-13 Office expenses$9,191
IX-16 Occupancy$53,370
IX-22 Depreciation, depletion and amortization$30,397
IX-23 Insurance$44,717
IX-24 Other expenses (24a–d)$79,594
IX-25 Total functional expenses$822,028
Part X · Balance sheet $2,090,439 assets, 13 lines filed
Asset lines not itemized here account for $56,512; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $676,156$936,093
X-2 Savings and temporary cash investmentsStart of year $258,232$214,819
X-4 Accounts receivableStart of year $200,249$283,383
X-8 Inventories for sale or useStart of year $594,095$510,970
X-9 Prepaid expenses and deferred chargesStart of year $18,909$0
X-10c Land, buildings and equipment, netStart of year $119,059$88,662
X-16 Total assetsStart of year $1,910,590$2,090,439
X-17 Accounts payable and accrued expensesStart of year $122,631$148,045
X-25 Other liabilitiesStart of year $22,864$27,618
X-26 Total liabilitiesStart of year $145,495$175,663
X-27 Net assets without donor restrictionsStart of year $1,765,095$1,914,776
X-32 Total net assets or fund balancesStart of year $1,765,095$1,914,776
X-33 Total liabilities and net assetsStart of year $1,910,590$2,090,439
Part XI · Reconciliation of net assets $1,914,776 net assets at year end
XI-1 Total revenue$960,496
XI-2 Total expenses$822,028
XI-3 Revenue less expenses$138,468
XI-4 Net assets at start of year$1,765,095
XI-5 Net unrealized gains (losses) on investments$11,213
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,914,776

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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