Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
EIN 15-0408380 • 501(c)13 • Oswego, NY
Profile
Riverside cemetery provides perpetual care and maintenance of a cemetery located in oswego, new york. The cemetery sells burial lots and is compensated for opening and closing gravesites. All program income is received from the general public. A board of trustees, in coordination with the new york state division of cemeteries, oversees all cemetery operations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 9.0% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$1,279,226
Up $26,712 (+2.1%) from 2024
Liabilities
Up$280
Up $56 (+25%) from 2024
Net Assets
Up$1,278,946
Up $26,656 (+2.1%) from 2024
Revenue
Up$185,641
Up $18,358 (+11%) from 2024
Expenses
Up$158,985
Up $429 (+0.3%) from 2024
Net Income
Up$26,656
Up $17,929 (+205%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Riverside cemetery provides perpetual care and maintenance of a cemetery located in oswego, new york. The cemetery sells burial lots and is compensated for opening and closing gravesites. All program income is received from the general public. A board of trustees, in coordination with the new york state division of cemeteries, oversees all cemetery operations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,051,049 | $1,127,925 | ▲ $76,876 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $1,060,155 | $1,099,621 | ▲ $39,466 |
| Cap Stk Tr Prin Current Funds | $192,135 | $179,325 | ▼ $12,810 |
| Land, Buildings, and Equipment, Net | $122,600 | $115,261 | ▼ $7,339 |
| Savings and Temporary Cash Investments | $70,093 | $33,319 | ▼ $36,774 |
| Cash and Non-Interest-Bearing Accounts | $8,772 | $2,721 | ▼ $6,051 |
| Total Assets | $1,252,514 | $1,279,226 | ▲ $26,712 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $224 | $280 | ▲ $56 |
| Total Liabilities | $224 | $280 | ▲ $56 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,252,290 | $1,278,946 | ▲ $26,656 |
| Total Liabilities and Net Assets / Fund Balance | $1,252,514 | $1,279,226 | ▲ $26,712 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $73,593 | $19,326 | $92,919 |
| Buildings | $41,668 | $9,058 | $50,726 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Edgar Manwaring | Treasurer | PT | $16,800 | $16,800 |
| Name | Title |
|---|---|
| Adam Gagas | President |
| Dale Currier | Trustee |
| Frank Sayer | Trustee |
| James Dowd | Trustee |
| John Allen | Trustee |
| Susan Downey | Trustee |
| Alan Williams | Secretary |
| Brian Klefbeck | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $82,976 |
| Other Expenses | $76,009 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $56,485 | - | - | $56,485 |
| Current Officers, Directors, Trustees, and Key Employees | - | $16,800 | - | $16,800 |
| Insurance | $16,577 | - | - | $16,577 |
| Payroll Taxes | $7,557 | $2,134 | - | $9,691 |
| Depreciation Depletion | $7,339 | - | - | $7,339 |
| Fees for Service Investment Mgmnt Fees | - | $6,637 | - | $6,637 |
| Fees for Services Accounting | - | $4,850 | - | $4,850 |
| Occupancy | $3,050 | - | - | $3,050 |
| Fees for Services Other | $1,044 | - | - | $1,044 |
| Other Expenses | $804 | - | - | $804 |
| Office Expenses | $487 | - | - | $487 |
| All Other Expenses | $83 | - | - | $83 |
| Total Functional Expenses | $128,564 | $30,421 | $0 | $158,985 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Trustee | Investment Services | No | $6,637 |
“The treasurer reviews the tax return with the accountant and goes over the tax return with the board of directors prior to filing the return.”
“The key employees compensation is voted on by the trustees.”
“Governing documents are made available to the public upon written request. The public is provided copies of all governing documents within a resonable time of receipt of the written request.”
“Riverside cemetery provides perpetual care and maintenance of a cemetery located in oswego, new york. The cemetery sells burial lots and is compensated for opening and closing gravesites. All program income is received from the general public. A board of trustees, in coordination with the new york state division of cemeteries, oversees all cemetery operations.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 280 |
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | RIVERSIDE CEMETERY PROVIDES PERPETUAL CARE AND MAINTENANCE OF A CEMETERY LOCATED IN OSWEGO, NEW YORK. THE CEMETERY SELLS BURIAL LOTS AND IS COMPENSATED FOR OPENING AND CLOSING GRAVESITES. ALL PROGRAM INCOME IS RECEIVED FROM THE GENERAL PUBLIC. A BOARD OF TRUSTEES, IN COORDINATION WITH THE NEW YORK STATE DIVISION OF CEMETERIES, OVERSEES ALL CEMETERY OPERATIONS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 83 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 83 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | EDGAR MANWARING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3153437691 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 19 WEST THIRD STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OSWEGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 13126 |
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| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
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| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 179325 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2721 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 16800 |
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| IRS990/CYOtherExpensesAmt | 0 | 76009 |
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| IRS990/CYTotalExpensesAmt | 0 | 158985 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7339 |
| IRS990/Desc | 0 | RIVERSIDE CEMETERY PROVIDES PERPETUAL CARE AND MAINTENANCE OF A CEMETERY LOCATED IN OSWEGO, NEW YORK. THE CEMETERY SELLS BURIAL LOTS AND IS COMPENSATED FOR OPENING AND CLOSING GRAVESITES. ALL PROGRAM INCOME IS RECEIVED FROM THE GENERAL PUBLIC. A BOARD OF TRUSTEES, IN COORDINATION WITH THE NEW YORK STATE DIVISION OF CEMETERIES, OVERSEES ALL CEMETERY OPERATIONS. |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
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| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 6637 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES DOWD |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
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| IRS990/FormationYr | 0 | 1945 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/MissionDesc | 0 | RIVERSIDE CEMETERY PROVIDES PERPETUAL CARE AND MAINTENANCE OF A CEMETERY LOCATED IN OSWEGO, NEW YORK. THE CEMETERY SELLS BURIAL LOTS AND IS COMPENSATED FOR OPENING AND CLOSING GRAVESITES. ALL PROGRAM INCOME IS RECEIVED FROM THE GENERAL PUBLIC. A BOARD OF TRUSTEES, IN COORDINATION WITH THE NEW YORK STATE DIVISION OF CEMETERIES, OVERSEES ALL CEMETERY OPERATIONS. |
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| IRS990/RelatedEntityInd | 0 | true |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 50726 |
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| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 115261 |
| IRS990/ScheduleJRequiredInd | 0 | false |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | TRUSTEE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 6637 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | INVESTMENT SERVICES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | ADAM GAGAS (PRESIDENT)PROVIDES INVESTMENT MANAGEMENT SERVICES TO THE ORGANIZATION FOR A FEE. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RIVERSIDE CEMETERY PROVIDES PERPETUAL CARE AND MAINTENANCE OF A CEMETERY LOCATED IN OSWEGO, NEW YORK. THE CEMETERY SELLS BURIAL LOTS AND IS COMPENSATED FOR OPENING AND CLOSING GRAVESITES. ALL PROGRAM INCOME IS RECEIVED FROM THE GENERAL PUBLIC. A BOARD OF TRUSTEES, IN COORDINATION WITH THE NEW YORK STATE DIVISION OF CEMETERIES, OVERSEES ALL CEMETERY OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TREASURER REVIEWS THE TAX RETURN WITH THE ACCOUNTANT AND GOES OVER THE TAX RETURN WITH THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE KEY EMPLOYEES COMPENSATION IS VOTED ON BY THE TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE PUBLIC IS PROVIDED COPIES OF ALL GOVERNING DOCUMENTS WITHIN A RESONABLE TIME OF RECEIPT OF THE WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalContributionsAmt | 0 | 42574 |
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| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 158985 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 280 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1278946 |
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| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 19 WEST THIRD STREET |
| IRS990/USAddress/CityNm | 0 | OSWEGO |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 13126 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | RIVERSIDECEMETERYOFOSWEGO.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EDGAR MANWARING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3153431454 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RIVERSIDE CEMETERY OF OSWEGO INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RIVE |
| ReturnHeader/Filer/EIN | 0 | 150408380 |
| ReturnHeader/Filer/PhoneNum | 0 | 3153437691 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4024 COUNTY ROUTE 57 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | OSWEGO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 13126 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270302076 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BURDICK & PEARSON CPA'S PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 168 WEST FIRST STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OSWEGO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 13126 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3153439101 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARTHUR F PEARSON CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-25T19:37:10-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-12-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-11-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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