Civic Intelligence

Fair View Cemetery

990 • Fiscal year 2023 • EIN 21-0448350

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 15, 2024

Organization ProfileN/A

View Organization Page

456 State Highway 35Red Bank, NJ 07701

(732) 747-1710

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.39x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Net Margin

61st percentile

26%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$79,824

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2023

Asset Growth

99th percentile

48%

Faster asset growth than 99% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$8,068,625

Up $2,632,003 (+48%) from 2022

Net Assets

Up

$7,682,801

Up $2,793,848 (+57%) from 2022

Liabilities

Down

$385,824

Down $161,845 (-30%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin61st percentile

Revenue

Up

$1,000,213

Up $108,908 (+12%) from 2022

Expenses

Up

$744,588

Up $39,507 (+5.6%) from 2022

Net Income

Up

$255,625

Up $69,401 (+37%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$10M$5.0M$0Assets 2011: $3,008,111Liabilities 2011: $214,348Net Assets 2011: $2,793,7632011Assets 2012: $3,228,623Liabilities 2012: $237,445Net Assets 2012: $2,991,1782012Assets 2013: $3,506,657Liabilities 2013: $229,837Net Assets 2013: $3,276,8202013Assets 2014: $3,918,247Liabilities 2014: $347,792Net Assets 2014: $3,570,4552014Assets 2015: $3,960,035Liabilities 2015: $360,700Net Assets 2015: $3,599,3352015Assets 2016: $3,913,467Liabilities 2016: $459,437Net Assets 2016: $3,454,0302016Assets 2017: $4,307,880Liabilities 2017: $478,546Net Assets 2017: $3,829,3342017Assets 2018: $4,251,245Liabilities 2018: $467,182Net Assets 2018: $3,784,0632018Assets 2019: $4,524,460Liabilities 2019: $587,189Net Assets 2019: $3,937,2712019Assets 2020: $3,758,649Liabilities 2020: $551,249Net Assets 2020: $3,207,4002020Assets 2021: $4,747,786Liabilities 2021: $580,376Net Assets 2021: $4,167,4102021Assets 2022: $5,436,622Liabilities 2022: $547,669Net Assets 2022: $4,888,9532022Assets 2023: $8,068,625Liabilities 2023: $385,824Net Assets 2023: $7,682,8012023Assets 2024: $9,165,522Liabilities 2024: $392,189Net Assets 2024: $8,773,3332024Assets 2025: $9,605,149Liabilities 2025: $404,003Net Assets 2025: $9,201,1462025

Highlighted filing

2023

Assets$8,068,625
Liabilities$385,824
Net Assets$7,682,801
Open 2023 Filing

Operations Trend

Revenue Growth67th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $852,229Expenses 2011: $691,576Net Income 2011: $160,6532011Expenses 2012: $742,9312012Revenue 2013: $794,470Expenses 2013: $776,610Net Income 2013: $17,8602013Revenue 2014: $775,113Expenses 2014: $721,754Net Income 2014: $53,3592014Revenue 2015: $760,828Expenses 2015: $726,952Net Income 2015: $33,8762015Revenue 2016: $720,172Expenses 2016: $703,692Net Income 2016: $16,4802016Revenue 2017: $694,323Expenses 2017: $657,228Net Income 2017: $37,0952017Revenue 2018: $763,676Expenses 2018: $696,168Net Income 2018: $67,5082018Revenue 2019: $678,462Expenses 2019: $737,287Net Income 2019: -$58,8252019Revenue 2020: $702,387Expenses 2020: $631,857Net Income 2020: $70,5302020Revenue 2021: $629,487Expenses 2021: $615,790Net Income 2021: $13,6972021Revenue 2022: $891,305Expenses 2022: $705,081Net Income 2022: $186,2242022Revenue 2023: $1,000,213Expenses 2023: $744,588Net Income 2023: $255,6252023Revenue 2024: $916,583Expenses 2024: $936,771Net Income 2024: -$20,1882024Revenue 2025: $991,799Expenses 2025: $977,450Net Income 2025: $14,3492025

Highlighted filing

2023

Revenue$1,000,213
Expenses$744,588
Net Income$255,625
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,165,122
Mission and Program Overview

Mission

Maintenance and preservation of fair view cemetery and the provision of a dignified interment for deceased members of the community.

To provide a service for familiies of the deceased including the burial of the human dead, the maintenance of the cemetery and the sale of cemetery plots, crypts and niches.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,846,969$7,427,877▲ $2,580,908
Land, Buildings, and Equipment, Net$342,005$402,551▲ $60,546
Cash and Non-Interest-Bearing Accounts$182,970$172,141▼ $10,829
Inventories for Sale or Use$48,168$53,369▲ $5,201
Prepaid Expenses and Deferred Charges$12,887$0▼ $12,887
Accounts Receivable$3,623$12,687▲ $9,064
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,436,622$8,068,625▲ $2,632,003
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$311,899$327,022▲ $15,123
Mortgage Notes Payable Secured by Investment Property$155,714$0▼ $155,714
Accounts Payable and Accrued Expenses$80,056$58,802▼ $21,254
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$547,669$385,824▼ $161,845
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,388,246$7,202,536▲ $2,814,290
Net Assets With Donor Restrictions$500,707$480,265▼ $20,442
Total Net Assets Fund Balance$4,888,953$7,682,801▲ $2,793,848
Total Liabilities and Net Assets / Fund Balance$5,436,622$8,068,625▲ $2,632,003

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,463$518,674$552,137
Leasehold Improvements$155,500$204,082$359,582
Other Land Buildings$121,803-$121,803
Land$91,785-$91,785
Buildings$0$16,720$16,720

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$500,707-▼ $2,693$17,749$480,265
2021$458,233-▲ $53,570$11,096$500,707
2020$369,711-▲ $98,768$10,246$458,233
2019$474,504-▼ $98,853$5,940$369,711
2018$462,420-▲ $18,960$6,875$474,505
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William RockafellowSuperintendent/trusteeFT$68,284$11,540$79,824

Board Members and Trustees

NameTitle
Nicholas BarbatoPresident
Jason BilaninTrustee
Matt LaRoccaTrustee
Michael SteibTrustee
Sean MurphyTrustee
Gladys EldridgeSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$399,308
Other Revenue
$600,905
Change in Net Assets
$255,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$449,625
Other Expenses$294,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$261,630$41,736-$303,366
Current Officers, Directors, Trustees, and Key Employees$23,947$55,876-$79,823
Fees for Service Investment Mgmnt Fees-$60,005-$60,005
Insurance$28,257$20,762-$49,019
Payroll Taxes$28,266$8,971-$37,237
Other Employee Benefits$24,391$1,521-$25,912
Fees for Services Accounting-$24,000-$24,000
Depreciation Depletion$13,299$8,056-$21,355
Fees for Services Other-$13,069-$13,069
All Other Expenses$698$7,750-$8,448
Other Expenses$7,705--$7,705
Occupancy-$5,162-$5,162
Office Expenses-$3,634-$3,634
Pension Plan Contributions$3,287--$3,287
Interest-$984-$984
Total Functional Expenses$493,062$251,526$0$744,588
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
William RockafellowOfficerEmployee CompensationNo$68,284
Jason RockafellowBrother of an OfficerEmployee CompensationNo$51,039
Nancy AllenSister of an officerEmployee CompensationNo$37,206
Robert ROCKAFELLOWBrother of an OfficerEmployee CompensationNo$6,064
Julia RockafellowNiece of an OfficerEmployee CompensationNo$1,848

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to M&p Fund$327,022
Line of Credit$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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

Part VI, Section B, Line 11B

“The board of trustees of the cemetery has assumed responsibility for reviewing the form 990. A copy of the completed form 990 was provided to the board of trustees.”

Part VI, Section C, Line 19

“The governing documents and financial statements of the organization are made available to the public upon request, on a discretionary basis.”

Filing and Contact Details

Filer

Filer Name
Fair View Cemetery
EIN
21-0448350
In Care Of
% WILLIAM ROCKAFELLOW
Phone
7327471710
Address
456 STATE HIGHWAY 35, RED BANK, NJ 07701

Signing Officer

Name
William Rockafellow
Title
Superintendent
Phone
7327471710
Signed
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Rockafellow
Formed
1833
Legal Domicile
Nj
Voting Board Members
7
Independent Board Members
6
Employees
18
Volunteers
7

Preparer

Firm
Withumsmithbrownpc
Address
331 NEWMAN SPRINGS RD STE 125, RED BANK, NJ 07701-6765
Preparer
Michael a Serluco CPA
Phone
7328423113
Supplemental Narrative

Additional Explanations

Part XI, Line 9

“In april 2022, the township of middletown authorized the acquisition of land by eminent domain for public recreational purposes. The net proceeds of $2,883,219 were received in may 2022.”

Financial Statement Notes

Fin 48 Disclosure

“The cemetery's accounting policy is to evaluate uncertain positions in accordance with professional standards related to accounting for uncertainty in income taxes. Pursuant to professional standards, management has determined that it does not have any uncertain tax positions required to be reported. The cemetery files informational returns with the u.s. Federal government. There are no income tax related penalties and interest included in these financial statements. Should any such penalities and interest be incurred, the cemetery's policy would be to recognize them as operating expenses.”

Part V, Question 4

“The Cemetery's endowment funds consist of donor contributed amounts for which the income is restricted for the maintenance and preservation of the cemetery.”

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IRS990/InvestmentsPubTradedSecGrp/BOYAmt04846969
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07427877
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0739476
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0342005
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0402551
IRS990/LandBldgEquipCostOrOtherBssAmt01142027
IRS990/LegalDomicileStateCd0NJ
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0150796
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTENANCE AND PRESERVATION OF FAIR VIEW CEMETERY AND THE PROVISION OF A DIGNIFIED INTERMENT FOR DECEASED MEMBERS OF THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0155714
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt04888953
IRS990/NetAssetsOrFundBalancesEOYAmt07682801
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0178764
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0178764
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0599828
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0599828
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-344996
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04388246
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07202536
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05162
IRS990/OccupancyGrp/TotalAmt05162
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03634
IRS990/OfficeExpensesGrp/TotalAmt03634
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt02883219
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01521
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024391
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025912
IRS990/OtherExpensesGrp/Desc0PRESERVATION COST
IRS990/OtherExpensesGrp/Desc1SUPPLIES & GROUNDS MAINTENANCE
IRS990/OtherExpensesGrp/Desc2AUTO & TRUCK EXPENSES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt010676
IRS990/OtherExpensesGrp/ProgramServicesAmt167389
IRS990/OtherExpensesGrp/ProgramServicesAmt223517
IRS990/OtherExpensesGrp/ProgramServicesAmt37705
IRS990/OtherExpensesGrp/TotalAmt010676
IRS990/OtherExpensesGrp/TotalAmt167389
IRS990/OtherExpensesGrp/TotalAmt223517
IRS990/OtherExpensesGrp/TotalAmt37705
IRS990/OtherLiabilitiesGrp/BOYAmt0311899
IRS990/OtherLiabilitiesGrp/EOYAmt0327022
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01077
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01077
IRS990/OtherRevenueTotalAmt01077
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041736
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0261630
IRS990/OtherSalariesAndWagesGrp/TotalAmt0303366
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08971
IRS990/PayrollTaxesGrp/ProgramServicesAmt028266
IRS990/PayrollTaxesGrp/TotalAmt037237
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03287
IRS990/PensionPlanContributionsGrp/TotalAmt03287
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012887
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0WILLIAM ROCKAFELLOW
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0140338
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0297502
IRS990/PYOtherRevenueAmt0750967
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0186224
IRS990/PYSalariesCompEmpBnftPaidAmt0407579
IRS990/PYTotalExpensesAmt0705081
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0891305
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0255625
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0599828
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt016720
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt016720
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0500707
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0480265
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2693
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt017749
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0458233
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0500707
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt053570
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt011096
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0369711
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0458233
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt098768
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt010246
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0474504
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0369711
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-98853
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt05940
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0462420
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0474505
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018960
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt06875
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033463
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0518674
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0552137
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt091785
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt091785
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0155500
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0204082
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0359582
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121803
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0121803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0327022
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO M&P FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CEMETERY'S ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN POSITIONS IN ACCORDANCE WITH PROFESSIONAL STANDARDS RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. PURSUANT TO PROFESSIONAL STANDARDS, MANAGEMENT HAS DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED. THE CEMETERY FILES INFORMATIONAL RETURNS WITH THE U.S. FEDERAL GOVERNMENT. THERE ARE NO INCOME TAX RELATED PENALTIES AND INTEREST INCLUDED IN THESE FINANCIAL STATEMENTS. SHOULD ANY SUCH PENALITIES AND INTEREST BE INCURRED, THE CEMETERY'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Cemetery's endowment funds consist of donor contributed amounts for which the income is restricted for the maintenance and preservation of the cemetery.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FIN 48 DISCLOSURE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part V, Question 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0402551
IRS990ScheduleD/TotalLiabilityAmt0327022
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WILLIAM ROCKAFELLOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JASON ROCKAFELLOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Robert ROCKAFELLOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm3Nancy Allen
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm4Julia Rockafellow
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BROTHER OF AN OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2BROTHER OF AN OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3Sister of an officer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt4Niece of an Officer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd4false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt068284
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt151039
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt26064
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt337206
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt41848
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3EMPLOYEE COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc4EMPLOYEE COMPENSATION
IRS990ScheduleL/TotalBalanceDueAmt00
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES OF THE CEMETERY HAS ASSUMED RESPONSIBILITY FOR REVIEWING THE FORM 990. A COPY OF THE COMPLETED FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES.

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,068,625
Liabilities
$385,824
Net assets
$7,682,801
Revenue
$1,000,213
Expenses
$744,588
Net income
$255,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.61$0.40$9.20$0.99$0.98$0.01
2024Detailed filing. Detailed filing data is available for this year.$9.17$0.39$8.77$0.92$0.94$0.02
2023Detailed filing. Detailed filing data is available for this year.$8.07$0.39$7.68$1.00$0.74$0.26
2022Detailed filing. Detailed filing data is available for this year.$5.44$0.55$4.89$0.89$0.71$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.75$0.58$4.17$0.63$0.62$0.01
2020Detailed filing. Detailed filing data is available for this year.$3.76$0.55$3.21$0.70$0.63$0.07
2019Detailed filing. Detailed filing data is available for this year.$4.52$0.59$3.94$0.68$0.74$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.25$0.47$3.78$0.76$0.70$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.31$0.48$3.83$0.69$0.66$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.91$0.46$3.45$0.72$0.70$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.96$0.36$3.60$0.76$0.73$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.92$0.35$3.57$0.78$0.72$0.05
2013Summary only. Only limited summary data is available for this year.$3.51$0.23$3.28$0.79$0.78$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.24$2.99$0.74
2011Summary only. Only limited summary data is available for this year.$3.01$0.21$2.79$0.85$0.69$0.16