The Buffalo City Cemetery Inc

Nonprofit profile at a glance

EIN
160365720
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Buffalo, NY, USA
Phone
7168851600
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Cemeteries

Official website

Reported finances

Revenue
$13,339,229
Expenses
$10,095,076
Assets
$62,413,403
Liabilities
$2,767,791

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JULIA R SNYDER (CEO)
  • JOSEPH DISPENZA (FORMER PRESIDENT - FINAL SEVERANCE)

Highest reported compensation

  • JULIA R SNYDER (CEO): $285,437 total reported compensation
  • CRAIG WOLCOTT (VP - OPERATIONS): $173,356 total reported compensation
  • CHRISTOPHER CONVERSE (VP - ADMIN): $158,315 total reported compensation

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

Overview

Mission

We serve all stakeholders through the preservation and promotion of forest lawn's cemeteries and crematory, offering burial and interment options for past, present and future generations of western new yorkers.

What it reported doing in 2024

The buffalo city cemetery program consists of the care and preservation of the cemeteries and crematory and any activity required to provide burial services.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 74
  • Accountability: 37
  • Sustainability: 78
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.1%; rating input score 37
  • Program expense ratio: 55.2%; rating input score 55
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.3%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 6.18; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 37.1% of revenue deployed · 55.2% of spending went to programs
  • Governance: 0 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $5.6M in reported program spending
  • Leadership: top reported pay $285K · 14 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.9M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.