FAIRVIEW CEMETERY ASSOCIATION

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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

1950

Legal Domicile

Principal Officer

SCOTT BROBST

Phone

6107403843

Tax Period

2025-01-01 to 2025-12-31

FAIRVIEW CEMETERY ASSOCIATION, founded in 1950, is a small nonprofit that reported $169K in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $73K, a strong 43% operating margin.

Mission

DISPOSAL OF HUMAN BODIES

Program Service Accomplishments

Program 1

BURIAL OF HUMAN BODIES

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $15,150

Investment Income $154,193

Other Revenue $0

TOTAL REVENUE $169,343

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $96,745

TOTAL EXPENSES $96,745

Year-over-Year Comparison

	2025	2024	Change
Revenue	$169,343	$146,500	+0.2%
Expenses	$96,745	$94,524	+0.0%
Net Income	$72,598	$51,976	+0.4%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SCOTT W BROBST SR	PRESIDENT	5.00	Officer	$0	$0	$0
WILLIAM R BROBST JR	VICE PRESIDENT	5.00	Director	$0	$0	$0
ASHLEY A BROBST	SEC TREASURER	5.00	Director	$0	$0	$0
SUSAN A BROBST	SUPERINTENDENT	5.00	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	$169,343	$96,745	$1,278,897	$72,598
2024	No data	No data	No data	No data
2023	$96,507	$89,227	$1,154,323	$7,280
2022	$113,013	$91,836	$1,147,043	$21,177
2021	$141,768	$86,823	$1,125,865	$54,945
2020	$86,336	$89,296	$1,070,920	$-2,960
2019	$107,184	$86,648	$1,073,880	$20,536
2018	$112,434	$91,042	$1,053,344	$21,392