The Proprietors of the Rosedale Cemetery

Nonprofit profile at a glance

EIN
221240840
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Orange, NJ, USA
Phone
9736730127
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$5,301,941
Expenses
$3,062,369
Assets
$44,502,210
Liabilities
$47,806

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Steven Marshall (President)
  • Michael Guariglia (Vice President- Secretary)

Highest reported compensation

  • Peter J Ryan (General Manager): $226,546 total reported compensation
  • John Rollo (Board Member): $14,550 total reported compensation
  • Steven Marshall (President): $14,475 total reported compensation

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

Overview

Mission

Operation of the Rosedale Cemetery.

What it reported doing in 2025

Cemetery Operations - Operation and Maintenance of Cemetery Grounds.

Operating model

Revenue model
Earned-program. 75% 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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 66
  • Accountability: 69
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.2%; rating input score 52
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 13th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 14.53; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 18.2% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 52.2% of revenue deployed · 65.1% of spending went to programs
  • Governance: 7 of 10 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $227K · 12 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $864K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.