Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Fairview Cemetery District
EIN 81-6011193 • Columbia Falls, MT
Pub. 78 EligibleNTEE Y50
Profile
To provide a peaceful and respectful final resting place for the deceased who are buried on the grounds.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$439,370
No earlier filing loaded for comparison.
Liabilities
$1,281
No earlier filing loaded for comparison.
Net Assets
$438,089
No earlier filing loaded for comparison.
Revenue
$116,920
No earlier filing loaded for comparison.
Expenses
$64,218
No earlier filing loaded for comparison.
Net Income
$52,702
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $439,370
- Liabilities
- $1,281
- Net assets
- $438,089
- Revenue
- $116,920
- Expenses
- $64,218
- Net income
- $52,702
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Mar 4, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $116,920
Mission and Program Overview
Mission
To provide a peaceful and respectful final resting place for the deceased who are buried on the grounds.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PERFORM BURIAL SERVICES FOR THE LOCAL POPULATION IN A MANNER THAT SHOWS THE DECEASED THE RESPECT AND HONOR THEY DESERVE. | $0 | $0 |
| MAINTAIN THE CEMETERY GROUNDS TO HONOR THE NATURAL BEAUTY OF THE LOCATION AND GUARANTEE THE PERPETUAL CARE OF THOSE RESTING THERE. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROSEMARY FISHER | President | PT | $0 | - | - |
| RICK MILLER | Trustee | - | $0 | - | - |
| RON LOVEALL | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Fairview Cemetary District
- EIN
- 81-6011193
- Phone
- 4068909255
- Address
- 1015 ELK PARK, COLUMBIA FALLS, MT 59912
Signing Officer
- Name
- Rosemary Fisher
- Title
- President
- Phone
- 4068909255
- Signed
- 2026-03-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Simpson & Himsl CPA Pc
- Address
- 625 SUNSET BLVD, KALISPELL, MT 59901
- Preparer
- Michael Simpson
- Phone
- 4067525727
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interst income. Amount: 9,240.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 3,343. Description: other expenses. Amount: 3,584. Total to form 990-ez, line 14: 6,927.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 4,271. Description: office expense. Amount: 2,384. Description: repairs and maintenance. Amount: 4,301. Description: burial services and supplies. Amount: 4,567. Description: payroll taxes. Amount: 2,921. Description: business license and fees. Amount: 600. Total to form 990-ez, line 16: 19,044.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 11,250. End of year amount: 12,706.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: payroll liabilities. Beg. Of year amount: 1,272. End of year amount: 1,281.”
Raw XML Appendix126 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | M'LYNN SCHWARTZ |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4068909255 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1015 ELK PARK |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA FALLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59912 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 375409 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 426664 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 70030 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 52702 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2914 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 386659 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 439370 |
| IRS990EZ/GrossReceiptsAmt | 0 | 116920 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 385387 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 438089 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 385387 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 438089 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 6927 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROSEMARY FISHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | RICK MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RON LOVEALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11250 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 12706 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19044 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 9240 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE A PEACEFUL AND RESPECTFUL FINAL RESTING PLACE FOR THE DECEASED WHO ARE BURIED ON THE GROUNDS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 564 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 37650 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PERFORM BURIAL SERVICES FOR THE LOCAL POPULATION IN A MANNER THAT SHOWS THE DECEASED THE RESPECT AND HONOR THEY DESERVE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MAINTAIN THE CEMETERY GROUNDS TO HONOR THE NATURAL BEAUTY OF THE LOCATION AND GUARANTEE THE PERPETUAL CARE OF THOSE RESTING THERE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 34769 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1272 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1281 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 64218 |
| IRS990EZ/TotalRevenueAmt | 0 | 116920 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | FAIRVIEWCEMETERYDEERPARK.COM |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| 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 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTERST INCOME. AMOUNT: 9,240. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 3,343. DESCRIPTION: OTHER EXPENSES. AMOUNT: 3,584. TOTAL TO FORM 990-EZ, LINE 14: 6,927. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: INSURANCE. AMOUNT: 4,271. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,384. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 4,301. DESCRIPTION: BURIAL SERVICES AND SUPPLIES. AMOUNT: 4,567. DESCRIPTION: PAYROLL TAXES. AMOUNT: 2,921. DESCRIPTION: BUSINESS LICENSE AND FEES. AMOUNT: 600. TOTAL TO FORM 990-EZ, LINE 16: 19,044. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 11,250. END OF YEAR AMOUNT: 12,706. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 1,272. END OF YEAR AMOUNT: 1,281. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROSEMARY FISHER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4068909255 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FAIRVIEW CEMETARY DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FAIR |
| ReturnHeader/Filer/EIN | 0 | 816011193 |
| ReturnHeader/Filer/PhoneNum | 0 | 4068909255 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1015 ELK PARK |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59912 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810437066 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SIMPSON & HIMSL CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 625 SUNSET BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KALISPELL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59901 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4067525727 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL SIMPSON |
| ReturnHeader/ReturnTs | 0 | 2026-03-05T10:52:20-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.