East Fairview Cemetery Association

Nonprofit profile at a glance

EIN
334766124
IRS 990-EZ coverage
2024–2024
Forms available
Form 990-EZ 2024
Location
Manheim, PA, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries
Affiliation
Christianity

Reported finances

Revenue
$120,734
Expenses
$2,831
Assets
$231,950

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • James Gibble (President)

People named in this filing

  • James Gibble (President)
  • Scott Moyer (Treasurer Secretary)
  • Harold Groff (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

East Fairview Cemetery Association Cemetery Association activities are limited to cemetery burial plot sales traditional casket and cremation and perpetual care of the East Fairview Church cemetery land. Cemetery Association was founded in 1926 and has operated as a non-profit corporation status under Internal Revenue Code Section 501c13 cemeteries crematoria and like corporations. The Cemetery Association has no employees and is administered by a volunteer Board. East Fairview Cemetery land currently has 1,950 burial plots. The Cemetery Association is funded primarily through bequests investment income Dividends and Interest and burial plot sales. Burial plot sales ranging from $150-$300 for traditional burial plots and $50 for cremation plots.

What it reported doing in 2024

The Cemetery Association has no employees and is administered by a volunteer Board. The Cemetery Association expenses are limited to activities perpetual care of East Fairview Cemetery land specifically: 1 grass mowing-trimming and snow removal on driveway maintenance performed by third-party service provider; 2 $1 annual lease on land paid to East Fairview Church; and 3 proportional percentage of annual real estate insurance premium on East Fairview Church property. All other administrative maintenance and operating activities performed by five-member volunteer Board of Directors as required by the Cemetery Associations governing documents.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 32
  • Transparency & Controls: 100
  • Sustainability: 84
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.5%; rating input score 3
  • Program expense ratio: 78.8%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 97.7%; rating input score 100; 100th percentile among comparable filings
  • Total-asset coverage ratio: 81.93; rating input score 100; 100th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 3.5% of revenue deployed · 78.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $2K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 3/100.