South Farmington Friends Cemetery Association

Nonprofit profile at a glance

EIN
161080097
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Farmington, NY, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$16,768
Expenses
$18,118
Assets
$15,233

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Ron Herendeen (President)
  • Cathy Post (1st Vice President)
  • Donna Herendeen (2nd Vice President)

People named in this filing

  • Jonathan Herendeen (Recorder)
  • Ron Herendeen (President)
  • Cathy Post (1st 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The South Farmington Friends Cemetery Association supports the historic and cultural preservation of one of Farmingtons most historic cemeteries and its structures with a focus on the conservation and interpretation of Farmingtons history through special projects not funded through the cemeterys operating budget.

What it reported doing in 2025

Preservation of the 1895 S. Farmington Chapel as a learning center for the community

Operating model

Revenue model
Donor-supported. 96% 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 a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 58.2%; rating input score 58

Transparency & Controls

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

Sustainability

  • Operating margin: -8.1%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -125.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -100.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -8.5% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 63.7% of revenue deployed · 58.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $11K 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: 2 filing years from 2024 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.

  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.