Civic Intelligence

Park View Cemetery Association

990 • Fiscal year 2020 • EIN 14-0955680

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 08, 2021

PO Box 9154Schenectady, NY 12309

(518) 346-3217

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

28%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$7,200

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

88th percentile

13%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,818,687

Up $334,062 (+13%) from 2019

Net Assets

Up

$2,809,796

Up $338,844 (+14%) from 2019

Liabilities

Down

$8,891

Down $4,782 (-35%) from 2019

Revenue

Up

$872,157

Up $191,471 (+28%) from 2019

Expenses

Up

$627,014

Up $110,814 (+21%) from 2019

Net Income

Up

$245,143

Up $80,657 (+49%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $763,607Liabilities 2011: $8,715Net Assets 2011: $754,8922011Assets 2012: $842,129Liabilities 2012: $9,571Net Assets 2012: $832,5582012Assets 2013: $1,058,778Liabilities 2013: $13,741Net Assets 2013: $1,045,0372013Assets 2014: $1,211,799Liabilities 2014: $12,839Net Assets 2014: $1,198,9602014Assets 2015: $1,344,724Liabilities 2015: $11,928Net Assets 2015: $1,332,7962015Assets 2016: $1,496,345Liabilities 2016: $17,709Net Assets 2016: $1,478,6362016Assets 2017: $2,058,017Liabilities 2017: $20,111Net Assets 2017: $2,037,9062017Assets 2018: $2,095,397Liabilities 2018: $11,748Net Assets 2018: $2,083,6492018Assets 2019: $2,484,625Liabilities 2019: $13,673Net Assets 2019: $2,470,9522019Assets 2020: $2,818,687Liabilities 2020: $8,891Net Assets 2020: $2,809,7962020Assets 2021: $3,372,970Liabilities 2021: $11,308Net Assets 2021: $3,361,6622021Assets 2022: $3,341,990Liabilities 2022: $25,855Net Assets 2022: $3,316,1352022Assets 2023: $3,818,754Liabilities 2023: $21,549Net Assets 2023: $3,797,2052023Assets 2024: $4,199,157Liabilities 2024: $18,987Net Assets 2024: $4,180,1702024

Highlighted filing

2020

Assets$2,818,687
Liabilities$8,891
Net Assets$2,809,796

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Expenses 2011: $364,3902011Expenses 2012: $369,5482012Revenue 2013: $472,276Expenses 2013: $369,635Net Income 2013: $102,6412013Revenue 2014: $479,399Expenses 2014: $377,737Net Income 2014: $101,6622014Revenue 2015: $541,958Expenses 2015: $396,184Net Income 2015: $145,7742015Revenue 2016: $552,422Expenses 2016: $441,157Net Income 2016: $111,2652016Revenue 2017: $823,271Expenses 2017: $495,835Net Income 2017: $327,4362017Revenue 2018: $641,691Expenses 2018: $537,600Net Income 2018: $104,0912018Revenue 2019: $680,686Expenses 2019: $516,200Net Income 2019: $164,4862019Revenue 2020: $872,157Expenses 2020: $627,014Net Income 2020: $245,1432020Revenue 2021: $972,945Expenses 2021: $653,724Net Income 2021: $319,2212021Revenue 2022: $944,859Expenses 2022: $690,868Net Income 2022: $253,9912022Revenue 2023: $1,073,136Expenses 2023: $750,044Net Income 2023: $323,0922023Revenue 2024: $984,696Expenses 2024: $770,636Net Income 2024: $214,0602024

Highlighted filing

2020

Revenue$872,157
Expenses$627,014
Net Income$245,143
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 8, 2021
Return Version
2020v4.0
Gross Receipts
$940,930
Mission and Program Overview

Mission

The organizations mission is to dispose of human remains.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,465,645$1,566,810▲ $101,165
Cash and Non-Interest-Bearing Accounts$426,598$654,768▲ $228,170
Land, Buildings, and Equipment, Net$567,963$577,069▲ $9,106
Accounts Receivable$15,580$13,050▼ $2,530
Prepaid Expenses and Deferred Charges$6,589$4,160▼ $2,429
Inventories for Sale or Use$2,250$2,830▲ $580
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$2,484,625$2,818,687▲ $334,062
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,673$8,891▼ $4,782
Total Liabilities$13,673$8,891▼ $4,782
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,726,138$1,845,957▲ $119,819
Net Assets Without Donor Restrictions$744,814$963,839▲ $219,025
Total Net Assets Fund Balance$2,470,952$2,809,796▲ $338,844
Total Liabilities and Net Assets / Fund Balance$2,484,625$2,818,687▲ $334,062

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$427,670$198,653$626,323
Buildings$128,583$188,940$317,523
Equipment$20,816$249,206$270,022
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Justin HoffmanPresidentPT$7,200$7,200
Paul SchwarzSecretaryPT$7,200$7,200
Don SchermerhornVice PresidentPT$4,200$4,200
MICHAEL C McPARTLONTreasurerPT$4,200$4,200
Gregory HoffmanDirector-$350$350
Jeffrey Howles DdsDirector-$350$350
Robert Posson JrDirector-$350$350

Board Members and Trustees

NameTitle
Duane BallDirector
Gary VanderhorstDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$848,610
Investment Income
$23,547
Other Revenue
$0
Change in Net Assets
$245,143

Audited Revenue Reconciliation

Revenue per Audited Statements
$872,157
Revenue Not Reported on Form 990
$93,701
Total Revenue per Audited Statements
$965,858
Total Revenue per Form 990
$872,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$333,444
Other Expenses$293,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$282,255--$282,255
Depreciation Depletion$54,077--$54,077
All Other Expenses$53,969--$53,969
Insurance$34,686--$34,686
Current Officers, Directors, Trustees, and Key Employees$15,600--$23,850
Payroll Taxes$20,661--$20,661
Other Expenses$15,725--$15,725
Fees for Services Accounting$12,692--$12,692
Office Expenses$10,140--$10,140
Pension Plan Contributions$6,678--$6,678
Total Functional Expenses$618,764$0$0$627,014

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$627,014
Total Expenses per Audited Statements$627,014
Total Expenses per Form 990$627,014
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Justin hoffman and gregory hoffman are brothers.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the form 990 and the financial statements are delivered to the president, justin hoffman for him and the board of directors to review.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Park View Cemetery Association
EIN
14-0955680
Phone
5183463217
Address
PO BOX 9154, SCHENECTADY, NY 12309

Signing Officer

Name
Justin Hoffman
Title
President
Signed
2021-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Hoffman
Formed
1901
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
10

Preparer

Firm
Slocum DeAngelus & Assocs CPAs PC
Address
974 Albany-Shaker Road, Latham, NY 12110
Preparer
Gerald a Deangelus CPA
Phone
5187836000
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Net unrealized gains $93701

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020661
IRS990/PayrollTaxesGrp/TotalAmt020661
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06678
IRS990/PensionPlanContributionsGrp/TotalAmt06678
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06589
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04160
IRS990/PrincipalOfficerNm0JUSTIN HOFFMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CREMATORY
IRS990/ProgramServiceRevenueGrp/Desc1FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc2INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/Desc4SALE OF LOTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0713542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117597
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt254810
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32516
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt459325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0713542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt254810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt459325
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt025546
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0243734
IRS990/PYProgramServiceRevenueAmt0655140
IRS990/PYRevenuesLessExpensesAmt0164486
IRS990/PYSalariesCompEmpBnftPaidAmt0272466
IRS990/PYTotalExpensesAmt0516200
IRS990/PYTotalRevenueAmt0680686
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0245143
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0128583
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188940
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0317523
IRS990ScheduleD/EquipmentGrp/BookValueAmt020816
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0249206
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0270022
IRS990ScheduleD/ExpensesSubtotalAmt0627014
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0427670
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0198653
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0626323
IRS990ScheduleD/OtherRevenueAmt093701
IRS990ScheduleD/RevenueNotReportedAmt093701
IRS990ScheduleD/RevenueSubtotalAmt0872157
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET UNREALIZED GAINS $93701
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0577069
IRS990ScheduleD/TotalExpensesPerForm990Amt0627014
IRS990ScheduleD/TotalRevenuePerForm990Amt0872157
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0965858
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0627014
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JUSTIN HOFFMAN AND GREGORY HOFFMAN ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 AND THE FINANCIAL STATEMENTS ARE DELIVERED TO THE PRESIDENT, JUSTIN HOFFMAN FOR HIM AND THE BOARD OF DIRECTORS TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02484625
IRS990/TotalAssetsEOYAmt02818687
IRS990/TotalAssetsGrp/BOYAmt02484625
IRS990/TotalAssetsGrp/EOYAmt02818687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0618764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0627014
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013673
IRS990/TotalLiabilitiesEOYAmt08891
IRS990/TotalLiabilitiesGrp/BOYAmt013673
IRS990/TotalLiabilitiesGrp/EOYAmt08891
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02470952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02809796
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0820
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0820
IRS990/TotalProgramServiceExpensesAmt0627104
IRS990/TotalProgramServiceRevenueAmt0848610
IRS990/TotalReportableCompFromOrgAmt023850
IRS990/TotalRevenueGrp/ExclusionAmt024896
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0847261
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0872157
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02484625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02818687
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9154
IRS990/USAddress/CityNm0SCHENECTADY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd012309
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0PARKVIEWCEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN HOFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARK VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PARK
ReturnHeader/Filer/EIN0140955680
ReturnHeader/Filer/PhoneNum05183463217
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9154
ReturnHeader/Filer/USAddress/CityNm0SCHENECTADY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012309
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141667185

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.20$0.02$4.18$0.98$0.77$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.82$0.02$3.80$1.07$0.75$0.32
2022Detailed filing. Detailed filing data is available for this year.$3.34$0.03$3.32$0.94$0.69$0.25
2021Detailed filing. Detailed filing data is available for this year.$3.37$0.01$3.36$0.97$0.65$0.32
2020Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.81$0.87$0.63$0.25
2019Detailed filing. Detailed filing data is available for this year.$2.48$0.01$2.47$0.68$0.52$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.10$0.01$2.08$0.64$0.54$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.06$0.02$2.04$0.82$0.50$0.33
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.02$1.48$0.55$0.44$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.01$1.33$0.54$0.40$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.01$1.20$0.48$0.38$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.01$1.05$0.47$0.37$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.01$0.83$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.01$0.75$0.36