To maintain, preserve, and enhance the historically and architecturally significant buildings, monuments, and areas located within, and the horticulture, botanical gardens, and landscape of the Lake View Cemetery, Cleveland, Ohio.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 30 volunteers.
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
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
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
2 of 5
filings with a surplus
Average deficit $437K a year · 23% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Plus $8.3M in investments, Pt X · Ln 11–13
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
19
named funders · $244K
Looks good: 19 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$622K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+26% vs prior year
Spent
$2.0M
To programs
68%
Net assets
$9.2M
By yearFY2020–FY2024
Revenue
$2.1M
FY2024▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.7M
FY2022$2.9M
FY2023$1.6M
FY2024$2.1M
Expenses
$2.0M
FY2024▼ -37%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$1.9M
FY2022$1.5M
FY2023$3.2M
FY2024$2.0M
Net assets
$9.2M
FY2024▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.4M
FY2021$11.0M
FY2022$9.2M
FY2023$7.8M
FY2024$9.2M

From the FY2024 Form 990 (year ending October 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1986.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $1.4M Management & general 11% · $227K Fundraising 21% · $413K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Pres & CEO of Lvc Assoc
$0Pt VII · Sec A
Financial Officer
$0Pt VII · Sec A
Exec Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Lakeview Cemetery Foundation 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

Preserves and enhances historic buildings, monuments, gardens, and landscapes at Lake View Cemetery.

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Provided by the organization

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3 programs · $1.4M · in their own filed words · FY2023
01

Heritage Preservation & Cemetery Enhancements

Capital projects to preserve, improve and enhance the historically and architecturally significant buildings and grounds, including two buildings listed on the National Register of Historic Places, the James A. Garfield Memorial and the Wade Memorial Chapel.

$689Kprogram expense
02

Education and Community Events

The Foundation conducts a multitude of educational and community programs and events, such as concerts, holiday celebrations, walking and trolley tours. Please refer to the Lake View Cemetery website (www.lakeviewcemetery.com) for more information.

$343Kprogram expense
03

Horticulture

Lake View Cemetery was recently accredited as a Level II Certified Arboretum as an organizations that serves as a model for sustainable horticultural practices, public education, and urban greenspace. Our 285 acres contain a showcase of trees and shrubbery, cultivated for scientific, ornamental and educational purposes.

$330Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 19 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$1.5M
Investment incomeLn 3$466K
Fees for servicesLn 2g$71K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.4M
Managementcol C$227K
Fundraisingcol D$413K
Owns and owesPt X
$9.2M
net assets · Ln 32
Cash and savingsLn 1–2$645K
Total assetsLn 16$9.9M
LiabilitiesLn 26$622K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$350K
Noncash giftsLn 1g$42K
Fundraising eventsLn 1c$36K
Fees for servicesLn 2g$71K
Investment incomeLn 3$466K
Gains on assetsLn 7$202K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$645K
SavingsLn 2$0
Cash and savings togetherLn 1–2$645K
InvestmentsLn 11–13$8.3M
Total assetsLn 16$9.9M
LiabilitiesLn 26$622K
Net assetsLn 32$9.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
Fiscal year endsHeaderOctober
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$521K$645K
InvestmentsLn 11–13$7.6M$8.3M
Total assetsLn 16$9.0M$9.9M
LiabilitiesLn 26$1.2M$622K
Net assetsLn 32$7.8M$9.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$203K$31K$40K$132K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$388K$227K$87K$74K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$101K$44K$22K$35K
Payroll taxesLn 10$101K$44K$22K$35K
Accounting feesLn 11c$16K$0$16K$0
Lobbying feesLn 11d$60K$0$0$60K
Investment management feesLn 11f$15K$0$15K$0
Other fees for servicesLn 11g$16K$14K$0$2K
Advertising and promotionLn 12$22K$13K$4K$4K
Office expensesLn 13$84K$27K$4K$53K
Information technologyLn 14$2K$0$758$759
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$73K$44K$15K$15K
TravelLn 17$0$0$0$0
Conferences, conventions and meetingsLn 19$3K$2K$509$512
InsuranceLn 23$20K$18K$956$957
Other expenses (24a–d)Ln 24$898K$898K$0$0
Total functional expensesLn 25$2.0M$1.4M$227K$413K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.1M$2.0M$73K$9.2M 990 PDF
FY2023 $1.6M$3.2M−$1.5M$7.8M 990 PDF
FY2022 $2.9M$1.5M$1.3M$9.2M 990 PDF
FY2021 $1.7M$1.9M−$190K$11.0M 990 PDF
FY2020 $1.2M$3.1M−$1.9M$9.4M 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 M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $2,074,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,224,068$1,537,444
I-9 Program service revenuePrior year $50,757$70,690
I-10 Investment incomePrior year $369,448$466,411
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,644,273$2,074,545
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 $762,180$793,221
I-16a Professional fundraising feesPrior year $2,068$0
I-17 Other expensesPrior year $2,407,383$1,208,385
I-18 Total expensesPrior year $3,171,631$2,001,606
I-19 Revenue less expensesPrior year −$1,527,358$72,939
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $2,074,545 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$36,094
VIII-1d Related organizations$0
VIII-1e Government grants$350,000
VIII-1f All other contributions, gifts and grants$1,151,350
VIII-1g Noncash contributions (included above)$41,634
VIII-1h Total contributions, gifts and grants$1,537,444
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $70,690 · Unrelated business $0 · Excluded from tax $0$70,690
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $264,065$264,065
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $202,346$202,346
VIII-12 Total revenueRelated to mission $70,690 · Unrelated business $0 · Excluded from tax $466,411$2,074,545
Part IX · Statement of functional expenses $2,001,606 across 23 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $31,270 · Management $39,702 · Fundraising $132,218$203,190
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $226,556 · Management $87,133 · Fundraising $74,224$387,913
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $44,138 · Management $21,713 · Fundraising $35,341$101,192
IX-10 Payroll taxesPrograms $43,830 · Management $22,001 · Fundraising $35,095$100,926
IX-11c Accounting feesPrograms $0 · Management $16,500 · Fundraising $0$16,500
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $60,000$60,000
IX-11f Investment management feesPrograms $0 · Management $15,370 · Fundraising $0$15,370
IX-11g Other fees for servicesPrograms $14,085 · Management $0 · Fundraising $1,599$15,684
IX-12 Advertising and promotionPrograms $13,374 · Management $4,459 · Fundraising $4,458$22,291
IX-13 Office expensesPrograms $27,377 · Management $3,553 · Fundraising $53,139$84,069
IX-14 Information technologyPrograms $0 · Management $758 · Fundraising $759$1,517
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $44,004 · Management $14,668 · Fundraising $14,668$73,340
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $1,536 · Management $509 · Fundraising $512$2,557
IX-23 InsurancePrograms $17,631 · Management $956 · Fundraising $957$19,544
IX-24 Other expenses (24a–d)Programs $897,513 · Management $0 · Fundraising $0$897,513
IX-25 Total functional expensesPrograms $1,361,314 · Management $227,322 · Fundraising $412,970$2,001,606
Part X · Balance sheet $9,868,052 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $521,270$644,813
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $811,508$853,134
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $24,021$19,901
X-9 Prepaid expenses and deferred chargesStart of year $19,582$13,149
X-11 Publicly traded securitiesStart of year $7,597,674$8,337,055
X-16 Total assetsStart of year $8,974,055$9,868,052
X-17 Accounts payable and accrued expensesStart of year $1,211,726$595,787
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $3,755$5,750
X-25 Other liabilitiesStart of year $0$20,000
X-26 Total liabilitiesStart of year $1,215,481$621,537
X-27 Net assets without donor restrictionsStart of year $3,521,294$3,871,988
X-28 Net assets with donor restrictionsStart of year $4,237,280$5,374,527
X-32 Total net assets or fund balancesStart of year $7,758,574$9,246,515
X-33 Total liabilities and net assetsStart of year $8,974,055$9,868,052
Part XI · Reconciliation of net assets $9,246,515 net assets at year end
XI-1 Total revenue$2,074,545
XI-2 Total expenses$2,001,606
XI-3 Revenue less expenses$72,939
XI-4 Net assets at start of year$7,758,574
XI-5 Net unrealized gains (losses) on investments$1,415,002
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,246,515

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

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