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Friends of Laurel Hill and West Laurel Hill Cemeteries

EIN 23-2082037 · Philadelphia, PA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair60 out of 100GovernanceStrong95 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The purposes of the Friends of Laurel Hill and West Laurel Hill Cemeteries, as outlined in its By-Laws and Articles of Incorporation is to support the activities and exempt purposes of Laurel Hill Cemetery Company and West Laurel Hill Cemetery Company (the "Cemeteries") by, among other things:1. Fostering and supporting the restoration and preservation of the buildings, monuments, statuary and grounds of the Cemeteries and the acquisition of additional property for the Cemeteries;2. Raising funds and seeking contributed services to accomplish these goals;3. Preparing educational and research materials emphasizing the historical, architectural and cultural importance of the Cemeteries; and 4. Providing tour guiding services for the grounds of the Cemeteries so that the restored areas will be available for educational use by the public.The purposes as a prominent public amenity are further strengthened by Laurel Hill Cemetery's designation as the nation's first cemetery to be designated

Income
$2.7 million
Spending
$2.0 million
Spent on programs
79%
Reserves
2.6 months of spending
Largest source of income
donations and private grants, 41%
Employees
0
Volunteers
115
Highest pay
$50,570, ex officio dir.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 60 out of 100.

  • Reserves

    10 of 35

    Spendable reserves would cover 2.6 months of spending.

  • Debt

    5 of 20

    It owes 65% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 26% of income.

  • Income trend

    15 of 15

    Income rose 364% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 13 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 95 out of 100.

  • Independent board

    25 of 25

    14 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (6)
  1. $1.4 million spent. Cemetery Capital Improvements:The Friends grants funds for capital improvements to the Laurel Hill and West Laurel Hill Cemeteries.
  2. $84,454 spent. Cemetery tours and educational programs:The Friends of Laurel Hill and West Laurel Hill Cemeteries prepare the necessary research and conduct the private and scheduled tours each year for approximately 6,000 of the 25,000 visitors each year. These tours are provided on a volunteer basis.
  3. $41,761 spent. Cemetery general repairs and maintenance:Through its general fund raising activity, the Friends of Laurel Hill and West Laurel Hill Cemeteries also contribute to the restoration and preservation of the landscape and monuments of the Cemeteries. In the coming years the Friends will be raising major capital funds to restore the National Historic Landmark (Laurel Hill Cemetery) and its sister cemetery for general use by the public - building on the extensive public programming for special events and to encourage use of Laurel Hill Cemetery and West Laurel Hill Cemetery as a public parks.
  4. $1,592 spent. Veterans' Flag Holder Program and grave sites: Donors can memorialize veterans who served in our nation's military; those who fought in any of our nation's wars; and all of those who have bravely sacrificed their lives for our nation's freedom. With donated funds the FLH&WLHC will place an aluminum Veterans' Flag Holder upon the veteran's grave.
  5. Preservation and conservation of cemetery archives:The archives conservation project has enabled Laurel Hill Cemetery Company,the Friends of Laurel Hill and West Laurel Hill Cemeteries, and historians and researchers to have much better access to vital historical records of the Cemetery's families and of its development since 1836. These records are now cataloged and preserved for future generations.
  6. Members-Only Programming:Members-Only tours are exclusive to active members of the Friends of Laurel Hill and West Laurel Hill Cemeteries. As a benefit of a membership donation, supporters are invited to get a view of Laurel Hill and West Laurel Hill Cemeteries that ordinary visitors cannot experience with special programs, lectures and tours.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1978.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.