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

1867

Legal Domicile

Principal Officer

MARY EMANUELSON

Phone

6514396156

Tax Period

2025-01-01 to 2025-12-31

FAIRVIEW CEMETERY ASSOCIATION, founded in 1867, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2025. Revenue surged 548% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.3M, a strong 80% operating margin.

Mission

CEMETERY OPERATION

Program Service Accomplishments

Program 1

Expenses: $225,122

CEMETERY OPERATION-LOT SALES:GRAVES 24, COLUMBARIUM 8, OSSUARY SALE 1, BURIALS: GRAVES 21, CREMATION 72

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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 $21,507

Program Service Revenue $237,318

Investment Income $1,387,497

Other Revenue $0

TOTAL REVENUE $1,646,322

Expense Breakdown

Grants Paid $0

Salaries & Benefits $89,435

Fundraising Expenses $0

Program Expenses $311,304

Other Expenses $246,555

TOTAL EXPENSES $335,990

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,646,322	$253,879	+5.5%
Expenses	$335,990	$289,312	+0.2%
Net Income	$1,310,332	$-35,433	-38.0%

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

N/A

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
MARY EMANUELSON	PRES. & BOAR	N/A	Officer Director	$0	$0	$0
DEBORAH KOHL	BOARD MEMBER	N/A	Director	$0	$0	$0
JOHN KRAEMER	BOARD MEMBER	N/A	Director	$0	$0	$0
LORRAINE WEBER	BOARD MEMBER	N/A	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	$1,646,322	$335,990	$2,958,663	$1,310,332
2024	$253,879	$289,312	$1,699,655	$-35,433
2023	$232,188	$254,988	$1,743,691	$-22,800
2022	$265,033	$201,286	$1,716,224	$63,747
2021	$308,840	$200,606	$1,655,357	$108,234
2020	$206,189	$191,475	$1,549,703	$14,714