Fair View Cemetery FY2020 filing

Tax-deductible

Red Bank, NJCemetery / fraternalEIN 21-0448350Revenue $702K in FY2020

On file with the IRS456 Highway 35, 07701-5038 · Red Bank, NJTax-exempt since Aug 1934

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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.

Tax-exempt charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $87K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$551K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$702K
Spent
$632K
To programs
66%
Net assets
$3.2M
By yearFY2020–FY2025
Revenue
$702K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$702K
FY2021$629K
FY2022$891K
FY2023$1.0M
FY2024$917K
FY2025$992K
Expenses
$632K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$632K
FY2021$616K
FY2022$705K
FY2023$745K
FY2024$937K
FY2025$977K
Net assets
$3.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.2M
FY2021$4.2M
FY2022$4.9M
FY2023$7.7M
FY2024$8.8M
FY2025$9.2M

From the FY2020 Form 990 (year ending March 2020) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1934.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $416K Management & general 34% · $216K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Superintendent/Trustee
$60,476Pt VII · Sec A
Secretary-Treasurer
$800Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
William Rockafellow$73,084$70,420$68,284$63,944$62,704$60,476
John Aviles$66,874$64,194————
Gladys Eldridge—————$800

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Bury the dead, maintain cemeteries, and sell burial plots and spaces.

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Provided by the organization

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1 program · $416K · in their own filed words · FY2019
01

Maintenance and preservation of fair view cemetery and the burial of the human dead.

$416Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$702K
Ln 12
Other incomeLn 4–11$510K
Investment incomeLn 3$193K
Money outPt IX
$632K
Ln 25
Programscol B$416K
Managementcol C$216K
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$16K
Total assetsLn 16$3.8M
LiabilitiesLn 26$551K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$193K
Other incomeLn 4–11$510K
Gains on assetsLn 7$54K
Total revenueLn 12$702K
Assets in detailPt X, end of year
CashLn 1$16K
SavingsLn 2$0
Cash and savings togetherLn 1–2$16K
InvestmentsLn 11–13$3.3M
Land, buildings, equipmentLn 10c$354K
Other assetsLn 15$0
Total assetsLn 16$3.8M
LiabilitiesLn 26$551K
Net assetsLn 32$3.2M
OperationsPt I, VI
EmployeesI 513
VolunteersI 67
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$31K$16K
InvestmentsLn 11–13$4.1M$3.3M
Land, buildings, equipmentLn 10c$369K$354K
Total assetsLn 16$4.5M$3.8M
LiabilitiesLn 26$587K$551K
Net assetsLn 32$3.9M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$80K$24K$56K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$245K$220K$26K
Pension plan contributionsLn 8$3K$3K
Other employee benefitsLn 9$41K$40K$1K
Payroll taxesLn 10$27K$20K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$21K$21K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$36K$36K
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$6K$6K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$12K$12K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$22K$14K$8K
InsuranceLn 23$40K$23K$17K
Other expenses (24a–d)Ln 24$73K$73K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$632K$416K$216K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $992K$977K$14K$9.2M 990 PDF
FY2024 $917K$937K−$20K$8.8M 990 PDF
FY2023 $1.0M$745K$256K$7.7M 990 PDF
FY2022 $891K$705K$186K$4.9M 990 PDF
FY2021 $629K$616K$14K$4.2M 990 PDF
FY2020 Viewing $702K$632K$71K$3.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $702,387 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $138,155$192,736
I-11 Other revenuePrior year $540,307$509,651
I-12 Total revenuePrior year $678,462$702,387
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $465,583$394,964
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $271,704$236,893
I-18 Total expensesPrior year $737,287$631,857
I-19 Revenue less expensesPrior year −$58,825$70,530
Part VI · Governance 7 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $702,387 across 8 lines filed
Lines not itemized here account for $508,135 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeExcluded from tax $139,036$139,036
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $53,700$53,700
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,516$1,516
VIII-12 Total revenueRelated to mission $508,135 · Excluded from tax $194,252$702,387
Part IX · Statement of functional expenses $631,857 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $23,615 · Management $55,903$79,518
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $219,620 · Management $25,533$245,153
IX-8 Pension plan contributionsPrograms $2,627$2,627
IX-9 Other employee benefitsPrograms $39,546 · Management $1,345$40,891
IX-10 Payroll taxesPrograms $19,747 · Management $7,028$26,775
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $21,115$21,115
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $35,569$35,569
IX-11g Other fees for servicesManagement $12,083$12,083
IX-12 Advertising and promotionManagement $1,563$1,563
IX-13 Office expensesManagement $5,099$5,099
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $5,551$5,551
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $12,453$12,453
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,054 · Management $8,218$22,272
IX-23 InsurancePrograms $23,426 · Management $16,878$40,304
IX-24 Other expenses (24a–d)Programs $73,105$73,105
IX-24e All other expensesManagement $7,779$7,779
IX-25 Total functional expensesPrograms $415,740 · Management $216,117$631,857
Part X · Balance sheet $3,758,649 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $30,942$15,933
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $5,614$12,528
X-8 Inventories for sale or useStart of year $56,537$74,269
X-9 Prepaid expenses and deferred chargesStart of year $1,574$8,833
X-10c Land, buildings and equipment, netStart of year $369,254$353,933
X-11 Publicly traded securitiesStart of year $4,060,539$3,293,153
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $4,524,460$3,758,649
X-17 Accounts payable and accrued expensesStart of year $58,817$47,995
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $528,372$503,254
X-26 Total liabilitiesStart of year $587,189$551,249
X-27 Net assets without donor restrictionsStart of year −$123,268−$85,753
X-28 Net assets with donor restrictionsStart of year $4,060,539$3,293,153
X-32 Total net assets or fund balancesStart of year $3,937,271$3,207,400
X-33 Total liabilities and net assetsStart of year $4,524,460$3,758,649
Part XI · Reconciliation of net assets $3,207,400 net assets at year end
XI-1 Total revenue$702,387
XI-2 Total expenses$631,857
XI-3 Revenue less expenses$70,530
XI-4 Net assets at start of year$3,937,271
XI-5 Net unrealized gains (losses) on investments−$800,401
XI-10 Net assets at end of year$3,207,400

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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