Riverview Cemetery Association

Tax-deductible

E Liverpool, OHCemetery / fraternalSince 1882EIN 34-0492460

Operation of a cemetery to provide a final resting place with perpetual care

Tax-exempt charity; gifts are tax-deductible.
$5K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · 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
1 of 6
filings with a surplus
Average deficit $75K a year · 46% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$5K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$105K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$101K
-17% vs prior year
Spent
$252K
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$101K
FY2025▼ -17%
Revenue by fiscal year
FY2020$171K
FY2021$270K
FY2022$170K
FY2023$137K
FY2024$121K
FY2025$101K
Expenses
$252K
FY2025▲ +16%
Expenses by fiscal year
FY2020$209K
FY2021$269K
FY2022$240K
FY2023$233K
FY2024$217K
FY2025$252K
Net assets
$1.3M
FY2025▼ -10%
Net assets by fiscal year
FY2020$1.7M
FY2021$1.7M
FY2022$1.7M
FY2023$1.6M
FY2024$1.5M
FY2025$1.3M

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1941.

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

Where the money goes

What each dollar paid for.

Management & general 100% · $252K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

16 people listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation
$5,400Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
VP & Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jackman S Vodrey$5,400$10,800$10,800$9,900$9,900$10,800

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a cemetery offering perpetual care for final resting places.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2025.
01

The cemetery provides for a final resting place with perpetual care. The cemetery has had 18,289 burials since its founding in 1882.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$101K
Ln 12
Other incomeLn 4–11$95K
Investment incomeLn 3$23K
Gifts and grantsLn 1h$5K
Money outPt IX
$252K
Ln 25
Managementcol C$252K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$171K
Total assetsLn 16$1.4M
LiabilitiesLn 26$105K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Investment incomeLn 3$23K
Other incomeLn 4–11$95K
Gains on assetsLn 7−$34K
Total revenueLn 12$101K
Assets in detailPt X, end of year
CashLn 1$100
SavingsLn 2$171K
Cash and savings togetherLn 1–2$171K
InvestmentsLn 11–13$703K
Land, buildings, equipmentLn 10c$551K
Other assetsLn 15$0
Total assetsLn 16$1.4M
LiabilitiesLn 26$105K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$200K$171K
InvestmentsLn 11–13$817K$703K
Land, buildings, equipmentLn 10c$548K$551K
Total assetsLn 16$1.6M$1.4M
LiabilitiesLn 26$101K$105K
Net assetsLn 32$1.5M$1.3M
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$5K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$116K$116K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$2K$2K
Payroll taxesLn 10$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$312$312
Accounting feesLn 11c$12K$12K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$8K$8K
Other fees for servicesLn 11g$48$48
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$685$685
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$11K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$69K$69K
All other expensesLn 24e$100$100
Total functional expensesLn 25$252K$0$252K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $101K$252K−$151K$1.3M 990 PDF
FY2024 $121K$217K−$96K$1.5M 990 PDF
FY2023 $137K$233K−$96K$1.6M 990 PDF
FY2022 $170K$240K−$70K$1.7M 990 PDF
FY2021 $270K$269K$812$1.7M 990 PDF
FY2020 $171K$209K−$38K$1.7M 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $100,749 across 9 lines filed
Lines not itemized here account for $148 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$5,449
VIII-1h Total contributions, gifts and grants$5,449
VIII-3 Investment incomeExcluded from tax $23,239$23,239
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$33,858−$33,858
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $105,771$105,771
VIII-12 Total revenueRelated to mission $72,061 · Excluded from tax $23,239$100,749
Part IX · Statement of functional expenses $251,652 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 staffManagement $5,400$5,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $115,869$115,869
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $1,659$1,659
IX-10 Payroll taxesManagement $11,647$11,647
IX-11a Management fees$0
IX-11b Legal feesManagement $312$312
IX-11c Accounting feesManagement $11,776$11,776
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $7,812$7,812
IX-11g Other fees for servicesManagement $48$48
IX-12 Advertising and promotionManagement $1,283$1,283
IX-13 Office expensesManagement $685$685
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $11,441$11,441
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $4,544$4,544
IX-23 InsuranceManagement $10,228$10,228
IX-24 Other expenses (24a–d)Management $68,848$68,848
IX-24e All other expensesManagement $100$100
IX-25 Total functional expensesPrograms $0 · Management $251,652 · Fundraising $0$251,652
Part X · Balance sheet $1,424,967 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $100$100
X-2 Savings and temporary cash investmentsStart of year $200,253$170,503
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $5,598$383
X-8 Inventories for sale or useStart of year $741$726
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $548,114$550,540
X-11 Publicly traded securitiesStart of year $816,749$702,715
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,571,555$1,424,967
X-17 Accounts payable and accrued expensesStart of year $1,805$1,885
X-25 Other liabilitiesStart of year $98,870$103,105
X-26 Total liabilitiesStart of year $100,675$104,990
X-32 Total net assets or fund balancesStart of year $1,470,880$1,319,977
X-33 Total liabilities and net assetsStart of year $1,571,555$1,424,967
Part XI · Reconciliation of net assets $1,319,977 net assets at year end
XI-1 Total revenue$100,749
XI-2 Total expenses$251,652
XI-3 Revenue less expenses−$150,903
XI-4 Net assets at start of year$1,470,880
XI-10 Net assets at end of year$1,319,977

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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