Totals
- Total revenue
- $2,174,758
- Total expenses
- $1,872,503
- Contributions and grants received
- $1,443,510
- Grants paid
- $0
- Program service revenue
- $77,292
- Investment income
- $653,956
- Other revenue
- $0
- Total assets, end of year
- $10,452,928
- Total liabilities, end of year
- $316,774
- Net assets or fund balances, end of year
- $10,136,154
- Program services expenses (Part IX)
- $1,276,896
- Management and general expenses
- $206,406
- Fundraising expenses
- $389,201
- Program service expenses (Part III)
- $1,276,896
Program services were 68.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$41,390
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$319,098
-
1f · All other contributions, gifts and grants
$1,083,022
-
1g · Noncash contributions included above
$11,605
-
2a · Program service revenue: Sales - products
total $15,976 · related or exempt $15,976 · unrelated business $0 · excluded $0
-
2b · Program service revenue: Registration fees
total $61,316 · related or exempt $61,316 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $273,914 · related or exempt $0 · unrelated business $0 · excluded $273,914
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $1,950,663 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $1,570,621 · other assets $0
-
7c · Gain or loss
securities $380,042 · other assets $0
-
7d · Net gain or loss
total $380,042 · related or exempt $0 · unrelated business $0 · excluded $380,042
-
8a · Fundraising events: gross income
$11,820
-
8a · Fundraising events: contributions included on line 1c
$41,390
-
8b · Fundraising events: direct expenses
$11,820
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $209,286 · program services $32,209 · management and general $40,892 · fundraising $136,185
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $415,534 · program services $259,758 · management and general $64,270 · fundraising $91,506
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $105,432 · program services $49,268 · management and general $17,743 · fundraising $38,421
-
10 · Payroll taxes
total $103,104 · program services $48,174 · management and general $17,361 · fundraising $37,569
-
11c · Fees: accounting
total $16,000 · program services $0 · management and general $16,000 · fundraising $0
-
11e · Fees: professional fundraising services
total $1,254 · fundraising $1,254
-
11f · Fees: investment management
total $24,579 · program services $0 · management and general $24,579 · fundraising $0
-
11g · Fees: other
total $1,377 · program services $1,377 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $16,248 · program services $9,750 · management and general $3,248 · fundraising $3,250
-
13 · Office expenses
total $99,079 · program services $34,128 · management and general $3,124 · fundraising $61,827
-
14 · Information technology
total $6,943 · program services $0 · management and general $3,472 · fundraising $3,471
-
16 · Occupancy
total $72,150 · program services $43,290 · management and general $14,430 · fundraising $14,430
-
19 · Conferences, conventions and meetings
total $1,654 · program services $993 · management and general $330 · fundraising $331
-
23 · Insurance
total $19,544 · program services $17,630 · management and general $957 · fundraising $957
-
24a · Other expenses: Cemetery enhancements
total $468,934 · program services $468,934 · management and general $0 · fundraising $0
-
24b · Other expenses: Horticulture expenses
total $220,463 · program services $220,463 · management and general $0 · fundraising $0
-
24c · Other expenses: Education and community events
total $90,922 · program services $90,922 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $644,813 · end of year $489,742
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $853,134 · end of year $463,652
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $19,901 · end of year $11,296
-
9 · Prepaid expenses and deferred charges
beginning of year $13,149 · end of year $8,973
-
11 · Investments: publicly traded securities
beginning of year $8,337,055 · end of year $9,479,265
-
17 · Accounts payable and accrued expenses
beginning of year $595,787 · end of year $278,537
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $5,750 · end of year $8,237
-
25 · Other liabilities
beginning of year $20,000 · end of year $30,000
-
27 · Net assets without donor restrictions
beginning of year $3,871,988 · end of year $4,285,965
-
28 · Net assets with donor restrictions
beginning of year $5,374,527 · end of year $5,850,189
Mission and programs · 2024
Mission
The Lake View Cemetery Foundation works to ensure that the beauty of Lake View Cemetery's historic buildings, monuments and gardens, will be preserved for future generations to enjoy; and to provide educational outreach programs to benefit and enrich the community
-
Education and Community Events: The Foundation conducts a multitude of educational and community programs and events, such as concerts, holiday celebrations, walking and trolley tours. Please refer to the Lake View Cemetery website (www.lakeviewcemetery.com) for more information.
Expenses $354,340 · Revenue $43,859
-
Heritage Preservation & Cemetery Enhancements: Capital projects to preserve, improve and enhance the historically and architecturally significant buildings and grounds, including two buildings listed on the National Register of Historic Places, the James A. Garfield Memorial and the Wade Memorial Chapel. Provides access to the general public to the history and beauty of Lake View Cemetery. A capital campaign to provide funding for a significant restoration the Garfield Memorial, as well as other cemetery projects, is concluding.
Expenses $682,930
-
Horticulture: Lake View Cemetery was recently accredited as a Level II Certified Arboretum as an organizations that serves as a model for sustainable horticultural practices, public education, and urban greenspace. Our 285 acres contain a showcase of trees and shrubbery, cultivated for scientific, ornamental and educational purposes. Lake View is fortunate to steward seven "Moses Cleaveland" trees, which would have been standing when Moses Cleaveland founded the city. Of the original 150 trees identified in 1946, only 77 remain. Now at over 225 years old, these majestic wonders greatly contribute numerous environmental benefits to our community, and as historic landmarks, Lake View acknowledges the great responsibility of continuing to protect them. The Foundation supports the care and protection of older, established trees as well as continued planting of new trees and maintenance of the varied landscape design throughout the property. Support for the tree canopy is part of the overall capital campaign.
Expenses $239,626
As filed on the 2024 return.
Listed in Part VII
-
Katharine Goss
Pres & CEO of LVC Assoc
- Total calculated
- $215,967
- From this org
- $0
- From related orgs
- $205,211
- Other
- $10,756
- Hours/week
- 8 + 42 related
Schedule J breakdown matched by us
- Base
- $0 + $205,211 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $10,756 related
- Filer's total
- $0 + $215,967 related
-
Danielle Paskowski
Financial Officer
- Total calculated
- $159,235
- From this org
- $0
- From related orgs
- $138,385
- Other
- $20,850
- Hours/week
- 6 + 34 related
Schedule J breakdown matched by us
- Base
- $0 + $138,385 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $20,850 related
- Filer's total
- $0 + $159,235 related
-
Leah Whidden
Exec Director
- Total calculated
- $157,113
- From this org
- $0
- From related orgs
- $147,700
- Other
- $9,413
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $0 + $147,700 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $9,413 related
- Filer's total
- $0 + $157,113 related
-
Kathleen H Barrie
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
William G Batcheller
Director
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Ryan Cross
Director
- Total calculated
- $0
- Hours/week
- 1
-
Sarah Dimling
Director
- Total calculated
- $0
- Hours/week
- 1
-
Richard Garcia
Director
- Total calculated
- $0
- Hours/week
- 1
-
Tim Garfield
Director
- Total calculated
- $0
- Hours/week
- 1
-
John Grabowski
Director
- Total calculated
- $0
- Hours/week
- 1
-
Julie Rehm PhD
Director
- Total calculated
- $0
- Hours/week
- 1
-
Andrew Sikorovsky
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Richard Stewart
Director
- Total calculated
- $0
- Hours/week
- 1
-
Mark E Swary
Chair
- Total calculated
- $0
- Hours/week
- 4
-
Sherrill Paul Witt
Secretary
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Lake View Cemetery Association
501(c)(13) · Cemetery operation · OH
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 September 2026
- IRS schema version
- 2024v5.0
- Source object
- 202642579349300504
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