FAIR VIEW CEMETERY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1833

Legal Domicile

Principal Officer

WILLIAM ROCKAFELLOW

Phone

7327471710

Tax Period

2024-04-01 to 2025-03-31

FAIR VIEW CEMETERY, founded in 1833, is a small nonprofit that reported $992K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. Net assets of $9.2M represent 111 months of operating reserves.

Mission

MAINTENANCE AND PRESERVATION OF FAIR VIEW CEMETERY AND THE PROVISION OF A DIGNIFIED INTERMENT FOR DECEASED MEMBERS OF THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $977,450 Revenue: $604,753

MAINTENANCE AND PRESERVATION OF FAIR VIEW CEMETERY AND THE BURIAL OF THE HUMAN DEAD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $373,583

Other Revenue $618,216

TOTAL REVENUE $991,799

Expense Breakdown

Grants Paid $0

Salaries & Benefits $558,641

Fundraising Expenses $0

Program Expenses $977,450

Other Expenses $418,809

TOTAL EXPENSES $977,450

Year-over-Year Comparison

	2024	2023	Change
Revenue	$991,799	$916,583	+0.1%
Expenses	$977,450	$936,771	+0.0%
Net Income	$14,349	$-20,188	-1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$84,675

Total Directors

$154,145

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM ROCKAFELLOW	SUPERINTENDENT/TRUSTEE	44.0	Officer Director	$73,084	$11,591	$84,675
JOHN AVILES	TRUSTEE	41.0	Director	$66,874	$2,596	$69,470
NICHOLAS BARBATO	PRESIDENT	5.0	Officer Director	$0	$0	$0
SEAN MURPHY	TRUSTEE	1.0	Director	$0	$0	$0
MICHAEL STEIB	TRUSTEE	1.0	Director	$0	$0	$0
GLADYS ELDRIDGE	SECRETARY-TREASURER	1.0	Officer Director	$0	$0	$0
MATT LAROCCA	ASST SECRETARY/TREASURER	1.0	Officer Director	$0	$0	$0
MIKE SCHUTSKY	VICE PRESIDENT	1.0	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$991,799	$977,450	$9,605,149	$14,349
2024	$916,583	$936,771	$9,165,522	$-20,188
2023	$1,000,213	$744,588	$8,068,625	$255,625
2022	$891,305	$705,081	$5,436,622	$186,224
2021	$629,487	$615,790	$4,747,786	$13,697
2020	$702,387	$631,857	$3,758,649	$70,530
2019	$678,462	$737,287	$4,524,460	$-58,825
2018	$763,676	$696,168	$4,251,245	$67,508