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Lakeview Cemetery Foundation

EIN 34-1429875 · Cleveland, OH

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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

Income
$2.2 million
Spending
$1.9 million
Spent on programs
68%
Reserves
27.5 months of spending
Largest source of income
donations and private grants, 52%
Employees
0
Volunteers
28
Highest pay
$215,967, pres & ceo of lvc assoc

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 89% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 27.5 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 5% on the year before.

  • Spending floor

    15 of 15

    68% of spending went to programs and raising each dollar of donations cost 27 cents.

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    12 of 12 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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 October 31, 2025, 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 (3)
  1. $354,340 spent. 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.
  2. $682,930 spent. 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.
  3. $239,626 spent. 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.

Source: Form 990 for the year ending October 31, 2025, 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 November 6, 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 October 2025.

    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 October 1986.

    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 November 4, 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.