Civic Intelligence

The River View Cemetery Inc

EIN 06-6038777 • 501(c)13 • Essex, CT

Profile

Cemetery Association

PO Box 14Essex, CT 06426

www.riverviewcemetery.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

59%

Higher net margin than 82% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

7.1%

Faster asset growth than 66% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

136%

Faster revenue growth than 94% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$4,377,637

Up $289,149 (+7.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,377,637

Up $289,149 (+7.1%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin82nd percentile

Revenue

Up

$489,508

Up $281,807 (+136%) from 2023

Expenses

Down

$200,359

Down $19,525 (-8.9%) from 2023

Net Income

Up

$289,149

Up $301,332 (+2473%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $2,961,990Liabilities 2012: $0Net Assets 2012: $2,961,9902012Assets 2013: $2,995,552Liabilities 2013: $0Net Assets 2013: $2,995,5522013Assets 2014: $3,126,005Liabilities 2014: $0Net Assets 2014: $3,126,0052014Assets 2015: $3,419,636Liabilities 2015: $0Net Assets 2015: $3,419,6362015Assets 2016: $3,784,867Liabilities 2016: $0Net Assets 2016: $3,784,8672016Assets 2017: $3,788,222Liabilities 2017: $0Net Assets 2017: $3,788,2222017Assets 2018: $3,818,655Liabilities 2018: $0Net Assets 2018: $3,818,6552018Assets 2019: $3,857,454Liabilities 2019: $0Net Assets 2019: $3,857,4542019Assets 2020: $3,975,800Liabilities 2020: $0Net Assets 2020: $3,975,8002020Assets 2021: $4,168,450Liabilities 2021: $0Net Assets 2021: $4,168,4502021Assets 2022: $4,100,671Liabilities 2022: $0Net Assets 2022: $4,100,6712022Assets 2023: $4,088,488Liabilities 2023: $0Net Assets 2023: $4,088,4882023Assets 2024: $4,377,637Liabilities 2024: $0Net Assets 2024: $4,377,6372024

Highlighted filing

2024

Assets$4,377,637
Liabilities$0
Net Assets$4,377,637
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $128,146Expenses 2012: $121,397Net Income 2012: $6,7492012Revenue 2013: $142,961Expenses 2013: $109,399Net Income 2013: $33,5622013Revenue 2014: $236,137Expenses 2014: $105,684Net Income 2014: $130,4532014Revenue 2015: $415,087Expenses 2015: $121,456Net Income 2015: $293,6312015Revenue 2016: $308,215Expenses 2016: $132,258Net Income 2016: $175,9572016Revenue 2017: $132,839Expenses 2017: $129,484Net Income 2017: $3,3552017Revenue 2018: $172,377Expenses 2018: $141,944Net Income 2018: $30,4332018Revenue 2019: $196,724Expenses 2019: $157,925Net Income 2019: $38,7992019Revenue 2020: $247,767Expenses 2020: $129,421Net Income 2020: $118,3462020Revenue 2021: $332,930Expenses 2021: $140,280Net Income 2021: $192,6502021Revenue 2022: $124,717Expenses 2022: $192,496Net Income 2022: -$67,7792022Revenue 2023: $207,701Expenses 2023: $219,884Net Income 2023: -$12,1832023Revenue 2024: $489,508Expenses 2024: $200,359Net Income 2024: $289,1492024

Highlighted filing

2024

Revenue$489,508
Expenses$200,359
Net Income$289,149
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,377,637
Liabilities
$0
Net assets
$4,377,637
Revenue
$489,508
Expenses
$200,359
Net income
$289,149
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.00$4.38$0.49$0.20$0.29
2023Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$0.21$0.22$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.10$0.00$4.10$0.12$0.19$0.07
2021Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.33$0.14$0.19
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.00$3.98$0.25$0.13$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.00$3.86$0.20$0.16$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.82$0.00$3.82$0.17$0.14$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.00$3.79$0.13$0.13$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.00$3.78$0.31$0.13$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.00$3.42$0.42$0.12$0.29
2014Summary only. Only limited summary data is available for this year.$3.13$0.00$3.13$0.24$0.11$0.13
2013Summary only. Only limited summary data is available for this year.$3.00$0.00$3.00$0.14$0.11$0.03
2012Summary only. Only limited summary data is available for this year.$2.96$0.00$2.96$0.13$0.12$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.2
Gross Receipts
$881,592
Mission and Program Overview

Mission

Cemetery Association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,957,882$4,147,525▲ $189,643
Savings and Temporary Cash Investments$120,217$201,581▲ $81,364
Cash and Non-Interest-Bearing Accounts$10,389$28,531▲ $18,142
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,088,488$4,377,637▲ $289,149
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,798,147$4,080,546▲ $282,399
Net Assets With Donor Restrictions$290,341$297,091▲ $6,750
Total Net Assets Fund Balance$4,088,488$4,377,637▲ $289,149
Total Liabilities and Net Assets / Fund Balance$4,088,488$4,377,637▲ $289,149

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,088,488$13,500▲ $476,008$137,062$4,377,637
2023$4,100,671$22,750▲ $184,950$148,029$4,088,489
2022$4,168,450$19,750▲ $104,967$116,181$4,100,671
2021$3,975,800$35,250▲ $297,679$70,957$4,168,449
2020$3,857,453$24,700▲ $223,067$52,680$3,975,800
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
David SistarePresident
Richard MatherVice President
Bruce GlowacDirector
Frank FloresDirector
Kathy LiflandDirector
Christine RepasySecretary
Marla BogaertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,500
Investment Income
$476,008
Other Revenue
$0
Change in Net Assets
$289,149

Audited Revenue Reconciliation

Revenue per Audited Statements
$459,508
Revenue Not Reported on Financial Statements
$30,000
Total Revenue per Audited Statements
$459,508
Total Revenue per Form 990
$489,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,359
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$107,062
Fees for Service Investment Mgmnt Fees---$30,000
Grants to Domestic Orgs---$30,000
Fees for Services Accounting---$11,650
Insurance---$2,452
Office Expenses---$2,305
Other Expenses---$222
Total Functional Expenses$0$0$0$200,359

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$200,359
Expenses per Audited Statements$170,359
Total Expenses per Audited Statements$170,359
Expenses Not Reported on Financial Statements$30,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Found of MiddlesexMiddletown, CT-Community Outreach$30,000
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“A Member is any individual (or successor by heirship) or legal entity holding title to land within River View Cemetery, Inc in Essex, Connecticut. In addition, any person who will agree to help promote the objectives of the Corporation by contributing something to its support may become a Member by a majority vote of the Members present at a duly held meeting of the Board of Directors.”

Form 990, Part VI, Section A, Line 7A

“The Directors are elected from the membership at the Annual Meeting of the Members by a majority of those present and voting. The duties of the Board of Directors are to conduct the business of the Corporation.”

Form 990, Part VI, Section A, Line 7B

“The River View Cemetery bylaws state that if the board of directors are satisfied that the Organization's resources are adequate to meet its obligation to care for the cemeteries under its control, then the board may recommend a payment for community outreach to one or more qualified entities. The recommendations of the board are subject to the approval of members at their annual meeting or at a special meeting called for that purpose.”

Form 990, Part VI, Section B, Line 11B

“The Finance Committee reviews Form 990 before it is filed. Copies are made available to the Board for their review.”

Form 990, Part VI, Section B, Line 12C

“Directors and Committee Members are required to attest annually to their familiarity with River View Cemetery, Inc policies and to provide information concerning any possible conflict of interest so that disclosure may, if necessary, be made.”

Form 990, Part VI, Section C, Line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
The River View Cemetery Inc
EIN
06-6038777
Address
PO Box 14, Essex, CT 06426

Signing Officer

Name
Marla Bogaert
Title
Treasurer
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Sistare
Formed
1922
Legal Domicile
Ct
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
WollackLewitz LLC
Address
36 Elm Street, Old Saybrook, CT 06475
Preparer
Joseph J Wollack CPA
Phone
8603884451
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The income from the endowment fund is to be used for the care of the lots and the general maintenance and improvement of the cemetery. Surplus funds may be distributed to qualified charitable organizations.”

Part X : FIN48 Footnote

“The Organization is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code and application state law.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management has determined that the Organization does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Organizations tax positions will not be challenged by the taxing authorities.”

Raw XML AppendixShowing 400 of 418 raw XML fields

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/PrincipalOfficerNm0DAVID SISTARE
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IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.93000
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt052680
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
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IRS990ScheduleD/ExpensesSubtotalAmt0170359
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/InvestmentExpensesNotIncldAmt030000
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.07000
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt030000
IRS990ScheduleD/RevenueSubtotalAmt0459508
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The income from the endowment fund is to be used for the care of the lots and the general maintenance and improvement of the cemetery. Surplus funds may be distributed to qualified charitable organizations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Organization is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code and application state law.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management has determined that the Organization does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Organizations tax positions will not be challenged by the taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0200359
IRS990ScheduleD/TotalRevenuePerForm990Amt0489508
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0459508
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0170359
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt030000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Community Outreach
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Community Found of Middlesex
IRS990ScheduleI/RecipientTable/RecipientEIN0061477711
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 25
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Middletown
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CT
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd006457
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grantees report the use of funds to the Organization.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A Member is any individual (or successor by heirship) or legal entity holding title to land within River View Cemetery, Inc in Essex, Connecticut. In addition, any person who will agree to help promote the objectives of the Corporation by contributing something to its support may become a Member by a majority vote of the Members present at a duly held meeting of the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Directors are elected from the membership at the Annual Meeting of the Members by a majority of those present and voting. The duties of the Board of Directors are to conduct the business of the Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The River View Cemetery bylaws state that if the board of directors are satisfied that the Organization's resources are adequate to meet its obligation to care for the cemeteries under its control, then the board may recommend a payment for community outreach to one or more qualified entities. The recommendations of the board are subject to the approval of members at their annual meeting or at a special meeting called for that purpose.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Finance Committee reviews Form 990 before it is filed. Copies are made available to the Board for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Directors and Committee Members are required to attest annually to their familiarity with River View Cemetery, Inc policies and to provide information concerning any possible conflict of interest so that disclosure may, if necessary, be made.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990/TotalVolunteersCnt07
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 14
IRS990/USAddress/CityNm0Essex
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IRS990/WebsiteAddressTxt0www.riverviewcemetery.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARLA BOGAERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE RIVER VIEW CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0066038777

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