FAIRVIEW CEM PERPETUAL CARE-IR

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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

1985

Legal Domicile

Phone

4047243644

Tax Period

2025-03-01 to 2026-02-28

FAIRVIEW CEM PERPETUAL CARE-IR, founded in 1985, is a small nonprofit that reported $111K in total revenue in fiscal year 2025. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $70K, a strong 63% operating margin.

Mission

TO PROVIDE SUPPORT TO THE FAIRVIEW CEMETERY COMPANY

Program Service Accomplishments

Program 1

CARE AND MAINTENANCE OF FAIRVIEW CEMETERIES

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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 $1,183

Investment Income $109,915

Other Revenue $0

TOTAL REVENUE $111,098

Expense Breakdown

Grants Paid $29,835

Salaries & Benefits $9,238

Fundraising Expenses $0

Other Expenses $1,941

TOTAL EXPENSES $41,014

Year-over-Year Comparison

	2025	2024	Change
Revenue	$111,098	$69,680	+0.6%
Expenses	$41,014	$38,357	+0.1%
Net Income	$70,084	$31,323	+1.2%

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

N/A

Employees

N/A

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
TRUIST BANK	TRUSTEE	1.0		$9,238	$0	$9,238

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
2026	$111,098	$41,014	$961,470	$70,084
2025	$69,680	$38,357	$891,702	$31,323
2024	$53,262	$36,897	$860,751	$16,365
2023	$56,407	$370,303	$844,620	$-313,896
2022	$76,515	$40,972	$1,159,046	$35,543
2021	$77,474	$32,392	$1,124,314	$45,082