Riverview Cemetery Perpetual Care Fund

Nonprofit profile at a glance

EIN
356020596
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Seymour, IN, USA
Phone
8125224400
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$94,733
Expenses
$105,858
Assets
$937,052
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • STEVEN B BOAS (PRESIDENT)
  • BRIAN A JONES (VICE PRESIDENT)

People named in this filing

  • STEVEN B BOAS (PRESIDENT)
  • GEORGE H ERNEST (DIRECTOR)
  • BRIAN A JONES (VICE PRESIDENT)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide monies for the ongoing operation of the riverview cemetery 35-0616849

What it reported doing in 2025

To provide monies for the ongoing care of the riverview cemetery inc 35-0616849

Operating model

Revenue model
Investment-supported. 60% of the money available for current operations came from recurring investment income.
Distribution model
Affiliate network. The nonprofit sent 86% of its reported program spending through affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 8.85; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 19.4% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $106K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.