Operation and maintenance of a Cemetery for interment and other services for families in central new jersey.

Tax-exempt charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 11 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $2.4M a year · 46% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$478K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $41.8M in investments, Pt X · Ln 11–13
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.2M
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.0M
+28% vs prior year
Spent
$3.1M
To programs
69%
Net assets
$47.5M
By yearFY2020–FY2024
Revenue
$5.0M
FY2024▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.3M
FY2021$9.0M
FY2022$3.9M
FY2023$3.9M
FY2024$5.0M
Expenses
$3.1M
FY2024▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$2.6M
FY2022$2.8M
FY2023$2.7M
FY2024$3.1M
Net assets
$47.5M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$37.8M
FY2021$43.1M
FY2022$38.1M
FY2023$43.2M
FY2024$47.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1967.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $2.2M Management & general 31% · $973K

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

13 people listed on the 990; $478K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director/Sec./Treas.
$247,622Pt VII · Sec A
Grounds Superintendent
$124,242Pt VII · Sec A
$15,600Pt VII · Sec A
Vice President - Trustee
$13,300Pt VII · Sec A
Asst Treas/Asst Sec - Trustee
$13,000Pt VII · Sec A
President - Trustee
$12,500Pt VII · Sec A
$12,200Pt VII · Sec A
$10,900Pt VII · Sec A

Richard M Ralph’s $248K as Executive Director/Sec./Treas. is at the 94th percentile of top reported officer pay among 305 $1–10M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Richard M Ralph$247,622$210,309$175,687$164,900$151,481
Jeffrey Dodgson$124,242$112,459$107,907——
Carl W Desch JR$15,600$15,300$13,900$17,800$17,000
Jonathan E Walker$13,300$11,800$13,500$13,100$16,350
Michael P Locascio—$12,000$15,300$13,200$14,700
Cornelius Vanderbilt JR$12,500$11,600$12,100$15,100$14,600
David Roberts$13,000$12,500$11,900$14,400$13,850
Barbara Vincentsen$12,200$13,000$12,900$14,400$13,950

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.

See Fairview Cemetery executive salaries →

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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 15aYes

Programs and updates

Maintains a cemetery offering burial and support services for Central New Jersey families.

Questions for Fairview Cemetery

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Provided by the organization

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1 program · $2.2M · in their own filed words · FY2024
01

Cemetery operations, burials, and grounds maintenance.

$2.2Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$5.0M
Ln 12
Other incomeLn 4–11$1.9M
Investment incomeLn 3$1.8M
Fees for servicesLn 2g$1.3M
Money outPt IX
$3.1M
Ln 25
Programscol B$2.2M
Managementcol C$973K
Owns and owesPt X
$47.5M
net assets · Ln 32
Cash and savingsLn 1–2$677K
Total assetsLn 16$48.7M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
13
listed · VII A
PaidVII A12
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$241
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$1.8M
Other incomeLn 4–11$1.9M
Gains on assetsLn 7$496K
Total revenueLn 12$5.0M
Assets in detailPt X, end of year
CashLn 1$547K
SavingsLn 2$130K
Cash and savings togetherLn 1–2$677K
InvestmentsLn 11–13$41.8M
Land, buildings, equipmentLn 10c$3.7M
Other assetsLn 15$0
Total assetsLn 16$48.7M
LiabilitiesLn 26$1.2M
Net assetsLn 32$47.5M
OperationsPt I, VI
EmployeesI 513
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$768K$677K
InvestmentsLn 11–13$37.0M$41.8M
Land, buildings, equipmentLn 10c$4.0M$3.7M
Total assetsLn 16$44.1M$48.7M
LiabilitiesLn 26$902K$1.2M
Net assetsLn 32$43.2M$47.5M
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$365K$211K$154K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$682K$414K$268K
Pension plan contributionsLn 8$28K$15K$12K
Other employee benefitsLn 9$165K$92K$73K
Payroll taxesLn 10$75K$41K$34K
Management feesLn 11a$0
Legal feesLn 11b$14K$14K
Accounting feesLn 11c$52K$52K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$145K$145K
Other fees for servicesLn 11g$16K$399$16K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$56K$56K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$48K$48K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$10K$10K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$293K$293K
InsuranceLn 23$89K$3K$87K
Other expenses (24a–d)Ln 24$1.1M$1.1M
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$3.1M$2.2M$973K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $5.0M$3.1M$1.8M$47.5M 990 PDF
FY2023 $3.9M$2.7M$1.1M$43.2M 990 PDF
FY2022 $3.9M$2.8M$1.1M$38.1M 990 PDF
FY2021 $9.0M$2.6M$6.3M$43.1M 990 PDF
FY2020 $4.3M$2.7M$1.6M$37.8M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $4,983,814 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$241
I-9 Program service revenuePrior year $1,067,903$1,251,571
I-10 Investment incomePrior year $1,048,265$1,816,198
I-11 Other revenuePrior year $1,776,742$1,915,804
I-12 Total revenuePrior year $3,892,910$4,983,814
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 $1,224,624$1,315,014
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,520,171$1,822,776
I-18 Total expensesPrior year $2,744,795$3,137,790
I-19 Revenue less expensesPrior year $1,148,115$1,846,024
Part VI · Governance 8 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,983,814 across 9 lines filed
Lines not itemized here account for $1,915,804 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$241
VIII-1h Total contributions, gifts and grants$241
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,251,571$1,251,571
VIII-3 Investment incomeExcluded from tax $1,320,269$1,320,269
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $495,929$495,929
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,251,571 · Unrelated business $0 · Excluded from tax $3,732,002$4,983,814
Part IX · Statement of functional expenses $3,137,790 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 $211,379 · Management $153,803$365,182
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $414,271 · Management $267,900$682,171
IX-8 Pension plan contributionsPrograms $15,292 · Management $12,406$27,698
IX-9 Other employee benefitsPrograms $91,676 · Management $73,393$165,069
IX-10 Payroll taxesPrograms $41,347 · Management $33,547$74,894
IX-11a Management fees$0
IX-11b Legal feesManagement $14,144$14,144
IX-11c Accounting feesManagement $52,100$52,100
IX-11d Lobbying fees$0
IX-11f Investment management feesManagement $145,089$145,089
IX-11g Other fees for servicesPrograms $399 · Management $15,860$16,259
IX-12 Advertising and promotionManagement $13,770$13,770
IX-13 Office expensesManagement $56,328$56,328
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $48,270$48,270
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $10,089$10,089
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $293,139$293,139
IX-23 InsurancePrograms $2,560 · Management $86,594$89,154
IX-24 Other expenses (24a–d)Programs $1,076,784$1,076,784
IX-24e All other expensesPrograms $7,650$7,650
IX-25 Total functional expensesPrograms $2,164,586 · Management $973,204 · Fundraising $0$3,137,790
Part X · Balance sheet $48,678,282 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $608,605$547,242
X-2 Savings and temporary cash investmentsStart of year $159,160$129,670
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $452,300$685,495
X-8 Inventories for sale or useStart of year $1,827,493$1,798,618
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $3,988,174$3,704,665
X-11 Publicly traded securitiesStart of year $36,918,655$41,218,523
X-12 Other securitiesStart of year $111,426$594,069
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $9,192$0
X-16 Total assetsStart of year $44,075,005$48,678,282
X-17 Accounts payable and accrued expensesStart of year $140,622$144,451
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $761,855$1,032,330
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 $0$0
X-26 Total liabilitiesStart of year $902,477$1,176,781
X-27 Net assets without donor restrictionsStart of year $12,166,281$12,835,006
X-28 Net assets with donor restrictionsStart of year $31,006,247$34,666,495
X-32 Total net assets or fund balancesStart of year $43,172,528$47,501,501
X-33 Total liabilities and net assetsStart of year $44,075,005$48,678,282
Part XI · Reconciliation of net assets $47,501,501 net assets at year end
XI-1 Total revenue$4,983,814
XI-2 Total expenses$3,137,790
XI-3 Revenue less expenses$1,846,024
XI-4 Net assets at start of year$43,172,528
XI-5 Net unrealized gains (losses) on investments$2,482,949
XI-10 Net assets at end of year$47,501,501

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

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