Civic Intelligence

Fv Cemetery Company Inc

EIN 52-1256886 • 501(c)13 • Roanoke, VA

Profile

Cemetery and burial services

PO Box 6231Roanoke, VA 24017

www.thefairviewgroup.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

13th percentile

-13%

Higher net margin than 13% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-0.3%

Faster asset growth than 15% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,861,440

Down $5,921 (-0.3%) from 2024

Liabilities

Down

$932

Down $186 (-17%) from 2024

Net Assets

Down

$1,860,508

Down $5,735 (-0.3%) from 2024

Revenue

Down

$462,937

Down $127,381 (-22%) from 2024

Expenses

Down

$523,879

Down $135,706 (-21%) from 2024

Net Income

Up

-$60,942

Up $8,325 (+12%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,467,137Liabilities 2011: $2,354Net Assets 2011: $1,464,7832011Assets 2012: $1,480,028Liabilities 2012: $10,259Net Assets 2012: $1,469,7692012Assets 2013: $1,494,698Liabilities 2013: $1,440Net Assets 2013: $1,493,2582013Assets 2014: $1,603,661Liabilities 2014: $28,326Net Assets 2014: $1,575,3352014Assets 2015: $1,611,878Liabilities 2015: $27,082Net Assets 2015: $1,584,7962015Assets 2016: $1,537,173Liabilities 2016: $10,194Net Assets 2016: $1,526,9792016Assets 2017: $1,529,418Liabilities 2017: $614Net Assets 2017: $1,528,8042017Assets 2018: $1,539,743Liabilities 2018: $3,539Net Assets 2018: $1,536,2042018Assets 2019: $1,470,876Liabilities 2019: $7,025Net Assets 2019: $1,463,8512019Assets 2020: $1,454,809Liabilities 2020: $72,085Net Assets 2020: $1,382,7242020Assets 2021: $1,680,856Liabilities 2021: $2,265Net Assets 2021: $1,678,5912021Assets 2022: $1,608,268Liabilities 2022: $895Net Assets 2022: $1,607,3732022Assets 2023: $1,963,838Liabilities 2023: $410Net Assets 2023: $1,963,4282023Assets 2024: $1,867,361Liabilities 2024: $1,118Net Assets 2024: $1,866,2432024Assets 2025: $1,861,440Liabilities 2025: $932Net Assets 2025: $1,860,5082025

Highlighted filing

2025

Assets$1,861,440
Liabilities$932
Net Assets$1,860,508

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $552,2012011Expenses 2012: $621,2962012Expenses 2013: $625,4652013Revenue 2014: $654,486Expenses 2014: $584,303Net Income 2014: $70,1832014Revenue 2015: $603,599Expenses 2015: $575,373Net Income 2015: $28,2262015Revenue 2016: $578,926Expenses 2016: $601,170Net Income 2016: -$22,2442016Revenue 2017: $538,046Expenses 2017: $558,877Net Income 2017: -$20,8312017Revenue 2018: $570,350Expenses 2018: $591,569Net Income 2018: -$21,2192018Revenue 2019: $511,848Expenses 2019: $587,999Net Income 2019: -$76,1512019Revenue 2020: $501,913Expenses 2020: $561,286Net Income 2020: -$59,3732020Revenue 2021: $642,732Expenses 2021: $531,536Net Income 2021: $111,1962021Revenue 2022: $617,453Expenses 2022: $567,531Net Income 2022: $49,9222022Revenue 2023: $1,111,669Expenses 2023: $760,378Net Income 2023: $351,2912023Revenue 2024: $590,318Expenses 2024: $659,585Net Income 2024: -$69,2672024Revenue 2025: $462,937Expenses 2025: $523,879Net Income 2025: -$60,9422025

Highlighted filing

2025

Revenue$462,937
Expenses$523,879
Net Income-$60,942

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$0.46$0.52$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.59$0.66$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.11$0.76$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.62$0.57$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.64$0.53$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.07$1.38$0.50$0.56$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.01$1.46$0.51$0.59$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.57$0.59$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.54$0.56$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.53$0.58$0.60$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.03$1.58$0.60$0.58$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.03$1.58$0.65$0.58$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.63
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.01$1.47$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.46$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jun 25, 2025
Return Version
2024v5.2
Gross Receipts
$708,483
Mission and Program Overview

Mission

Cemetery and burial services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$927,495$986,802▲ $59,307
Inventories for Sale or Use$426,096$423,808▼ $2,288
Land, Buildings, and Equipment, Net$241,678$245,477▲ $3,799
Cash and Non-Interest-Bearing Accounts$272,092$205,353▼ $66,739
Total Assets$1,867,361$1,861,440▼ $5,921
Liabilities
Other Liabilities$1,118$932▼ $186
Total Liabilities$1,118$932▼ $186
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,866,243$1,860,508▼ $5,735
Total Net Assets Fund Balance$1,866,243$1,860,508▼ $5,735
Total Liabilities and Net Assets / Fund Balance$1,867,361$1,861,440▼ $5,921

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,131$285,975$389,106
Leasehold Improvements$70,455$247,952$318,407
Buildings$36,017$52,605$88,622
Other Land Buildings$27,249-$27,249
Land$8,625-$8,625
Compensation and Service Providers

Board Members and Trustees

NameTitle
William B Hopkins JrChairman & Secretary
William HumeDirector
Robert CassellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,661
Program Service Revenue
$0
Investment Income
$41,575
Other Revenue
$419,701
All Other Contributions
$1,661
Change in Net Assets
$-60,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$333,198
Other Expenses$190,681
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$260,960$0$0$260,960
Other Employee Benefits$46,000$0$0$46,000
Depreciation Depletion$39,809$0$0$39,809
Insurance$20,584$0$0$20,584
Payroll Taxes$19,619$0$0$19,619
Other Expenses$12,300$0$0$12,300
Information Technology$11,019$0$0$11,019
All Other Expenses$10,295$0$0$10,295
Occupancy$10,214$0$0$10,214
Fees for Services Accounting$9,600$0$0$9,600
Fees for Service Investment Mgmnt Fees$8,000$0$0$8,000
Pension Plan Contributions$6,619$0$0$6,619
Advertising$5,219$0$0$5,219
Office Expenses$4,598$0$0$4,598
Fees for Services Other$3,080$0$0$3,080
Payment Travel Entrtnmnt Publicly Ofcl$312$0$0$312
Total Functional Expenses$523,879$0$0$523,879
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$926
Payroll Taxes Payable$6
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fv Cemetery Company Inc
EIN
52-1256886
Phone
5403444263
Address
PO BOX 6231, ROANOKE, VA 24017

Signing Officer

Name
William Hopkins
Title
Chairman
Phone
5403444263
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Va
Voting Board Members
3
Independent Board Members
3
Employees
13
Volunteers
0

Preparer

Firm
J Moore & Company Pc
Address
7636 WILLIAMSON RD STE 100, ROANOKE, VA 24019
Preparer
Keith M Dance CPA
Phone
5407774380
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Dennis r. Cronk and myrteen c. Heslep are brother/sister

Pt VI, Line 11B

An independent certified public accountant compiles the financial statements of fairview cemetery company, inc. And then prepares the form 990.

Pt VI, Line 11B

After completion, the form 990 is provided to an officer of the fairview cemetery company, inc. For review and approval prior to the submittal of the tax return.

Pt VI, Line 15A

All matters of the general manager and any other officer or director is subject to the approval of the board of directors.

Pt VI, Line 19

Governing documents, conflict of interest policy and financial statements will be made available to the public upon request.

Pt VI, Line 15B

SEE RESPONSE TO PART VI, LINE 15a ABOVE

Raw XML Appendix381 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum05403444263
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IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt08000
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT CASSELL
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt019619
IRS990/PayrollTaxesGrp/TotalAmt019619
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06619
IRS990/PensionPlanContributionsGrp/TotalAmt06619
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0WILLIAM HOPKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02624
IRS990/PYInvestmentIncomeAmt0128470
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt0312
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0312
IRS990/PYOtherExpensesAmt0203111
IRS990/PYOtherRevenueAmt0459224
IRS990/PYRevenuesLessExpensesAmt0-69267
IRS990/PYSalariesCompEmpBnftPaidAmt0456474
IRS990/PYTotalExpensesAmt0659585
IRS990/PYTotalRevenueAmt0590318
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-60942
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt036017
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052605
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt088622
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103131
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0285975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0389106
IRS990ScheduleD/LandGrp/BookValueAmt08625
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08625
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt070455
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0247952
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0318407
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027249
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0926
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0245477
IRS990ScheduleD/TotalLiabilityAmt0932
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DENNIS R. CRONK AND MYRTEEN C. HESLEP ARE BROTHER/SISTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT COMPILES THE FINANCIAL STATEMENTS OF FAIRVIEW CEMETERY COMPANY, INC. AND THEN PREPARES THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER COMPLETION, THE FORM 990 IS PROVIDED TO AN OFFICER OF THE FAIRVIEW CEMETERY COMPANY, INC. FOR REVIEW AND APPROVAL PRIOR TO THE SUBMITTAL OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MATTERS OF THE GENERAL MANAGER AND ANY OTHER OFFICER OR DIRECTOR IS SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE RESPONSE TO PART VI, LINE 15a ABOVE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01867361
IRS990/TotalAssetsEOYAmt01861440
IRS990/TotalAssetsGrp/BOYAmt01867361
IRS990/TotalAssetsGrp/EOYAmt01861440
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01661
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0523879
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01118
IRS990/TotalLiabilitiesEOYAmt0932
IRS990/TotalLiabilitiesGrp/BOYAmt01118
IRS990/TotalLiabilitiesGrp/EOYAmt0932
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01866243
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01860508
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0461276
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0462937
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01867361
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01861440
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 6231
IRS990/USAddress/CityNm0ROANOKE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024017
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.THEFAIRVIEWGROUP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM HOPKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05403444263
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FV CEMETERY COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0FVCE
ReturnHeader/Filer/EIN0521256886
ReturnHeader/Filer/PhoneNum05403444263
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6231
ReturnHeader/Filer/USAddress/CityNm0ROANOKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260767009
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J MOORE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07636 WILLIAMSON RD STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROANOKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024019
ReturnHeader/PreparerPersonGrp/PhoneNum05407774380
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH M DANCE CPA
ReturnHeader/ReturnTs02025-08-12T05:10:08-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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