Fair View Cemetery FY2024 filing

Tax-deductible

Red Bank, NJCemetery / fraternalEIN 21-0448350Revenue $917K in FY2024

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.
64¢ of each $1 spent went to programs.
$135K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$135K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$392K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 8 voting members
Looks good: 6 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
$917K
-8% vs prior year
Spent
$937K
To programs
64%
Net assets
$8.8M
By yearFY2020–FY2025
Revenue
$917K
FY2024▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2020$702K
FY2021$629K
FY2022$891K
FY2023$1.0M
FY2024$917K
FY2025$992K
Expenses
$937K
FY2024▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$632K
FY2021$616K
FY2022$705K
FY2023$745K
FY2024$937K
FY2025$977K
Net assets
$8.8M
FY2024▲ +14%
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 FY2024 Form 990 (year ending March 2024) · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2024 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

64 cents of each dollar spent went to programs.

Program services 64% · $598K Management & general 36% · $339K

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

9 people listed on the 990; $135K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Superintendent/Trustee
$70,420Pt VII · Sec A
$64,194Pt VII · Sec A
$0Pt VII · Sec A
Trustee (resigned)
$0Pt VII · Sec A
Assistant Secretary-Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary-Treasurer
$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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1 program · $937K · in their own filed words · FY2023
01

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

$937Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$917K
Ln 12
Other incomeLn 4–11$651K
Investment incomeLn 3$266K
Money outPt IX
$937K
Ln 25
Programscol B$598K
Managementcol C$339K
Owns and owesPt X
$8.8M
net assets · Ln 32
Cash and savingsLn 1–2$105K
Total assetsLn 16$9.2M
LiabilitiesLn 26$392K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$266K
Other incomeLn 4–11$651K
Gains on assetsLn 7−$3K
Total revenueLn 12$917K
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$0
Cash and savings togetherLn 1–2$105K
InvestmentsLn 11–13$8.5M
Land, buildings, equipmentLn 10c$448K
Other assetsLn 15$0
Total assetsLn 16$9.2M
LiabilitiesLn 26$392K
Net assetsLn 32$8.8M
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 FY24End FY24
Cash and savingsLn 1–2$172K$105K
InvestmentsLn 11–13$7.4M$8.5M
Land, buildings, equipmentLn 10c$403K$448K
Total assetsLn 16$8.1M$9.2M
LiabilitiesLn 26$386K$392K
Net assetsLn 32$7.7M$8.8M
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$151K$93K$58K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$313K$245K$68K
Pension plan contributionsLn 8$1K$1K
Other employee benefitsLn 9$31K$26K$5K
Payroll taxesLn 10$41K$30K$12K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$25K$25K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$73K$73K
Other fees for servicesLn 11g$32K$32K
Advertising and promotionLn 12$0
Office expensesLn 13$21K$21K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$5K$5K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$26K$19K$7K
InsuranceLn 23$41K$28K$13K
Other expenses (24a–d)Ln 24$172K$153K$19K
All other expensesLn 24e$3K$900$3K
Total functional expensesLn 25$937K$598K$339K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $992K$977K$14K$9.2M 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $916,583 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 $399,308$266,050
I-11 Other revenuePrior year $600,905$650,533
I-12 Total revenuePrior year $1,000,213$916,583
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 $449,625$537,795
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $294,963$398,976
I-18 Total expensesPrior year $744,588$936,771
I-19 Revenue less expensesPrior year $255,625−$20,188
Part VI · Governance 6 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members6
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 $916,583 across 8 lines filed
Lines not itemized here account for $619,480 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeExcluded from tax $269,165$269,165
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,115−$3,115
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $31,053$31,053
VIII-12 Total revenueRelated to mission $619,480 · Unrelated business $0 · Excluded from tax $297,103$916,583
Part IX · Statement of functional expenses $936,771 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 $93,299 · Management $57,992$151,291
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $245,380 · Management $67,601$312,981
IX-8 Pension plan contributionsPrograms $1,231$1,231
IX-9 Other employee benefitsPrograms $25,828 · Management $5,011$30,839
IX-10 Payroll taxesPrograms $29,789 · Management $11,664$41,453
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $25,480$25,480
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $72,756$72,756
IX-11g Other fees for servicesManagement $31,921$31,921
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $21,097$21,097
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $5,099$5,099
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $0$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $19,332 · Management $6,533$25,865
IX-23 InsurancePrograms $28,322 · Management $12,930$41,252
IX-24 Other expenses (24a–d)Programs $153,444 · Management $18,660$172,104
IX-24e All other expensesPrograms $900 · Management $2,502$3,402
IX-25 Total functional expensesPrograms $597,525 · Management $339,246$936,771
Part X · Balance sheet $9,165,522 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $172,141$104,957
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 $12,687$12,349
X-8 Inventories for sale or useStart of year $53,369$57,599
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $402,551$448,086
X-11 Publicly traded securitiesStart of year $7,427,877$8,542,531
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 $8,068,625$9,165,522
X-17 Accounts payable and accrued expensesStart of year $58,802$65,100
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 $327,022$327,089
X-26 Total liabilitiesStart of year $385,824$392,189
X-27 Net assets without donor restrictionsStart of year $7,202,536$8,234,992
X-28 Net assets with donor restrictionsStart of year $480,265$538,341
X-32 Total net assets or fund balancesStart of year $7,682,801$8,773,333
X-33 Total liabilities and net assetsStart of year $8,068,625$9,165,522
Part XI · Reconciliation of net assets $8,773,333 net assets at year end
XI-1 Total revenue$916,583
XI-2 Total expenses$936,771
XI-3 Revenue less expenses−$20,188
XI-4 Net assets at start of year$7,682,801
XI-5 Net unrealized gains (losses) on investments$1,110,720
XI-10 Net assets at end of year$8,773,333

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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