Friends of the Albany Rural Cemetery Inc

Nonprofit profile at a glance

EIN
833544482
IRS 990-EZ coverage
2020–2025
Forms available
Form 990-EZ 2025, Form 990-N 2019
Location
Albany, NY, USA
Phone
5184637017
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$75,618
Expenses
$67,960
Assets
$149,463
Liabilities
$2,583

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MICHELE SGAMBELLURI (PAST PRESIDENT)
  • ANNETTE FRANCHINI (PRESIDENT)
  • JOHN DINUZZO (FIRST VICE PRESIDENT)

People named in this filing

  • DARCY DELAGO (DIRECTOR)
  • ELIZABETH BERBERIAN (DIRECTOR)
  • CAROL BODNAR (FORMER SECRETARY)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the corporation is to foster the appreciation, preservation, and advancement of our historically significant cemetery, honoring its past while helping to ensure its future.

What it reported doing in 2025

The objective of the corporation shall be:(a) to support the albany rural cemetery by engaging in fundraising, grant applications, advertising and educating the public as to the historic value and natural beauty of the albany rural cemetery.(b) to do any other act or thing incidental to or connected with the foregoing purpose or in advancement thereof, but not for pecuniary profit or financial gain of its members, trustees, directors, officers, or any other private person.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 47% for direct work, and 53% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 10.1%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $68K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.