Buffalo City Cemetery
Buffalo City Cemetery consistently maintains financial stability with growing assets and no reported officer compensation.
EIN: 160365720 · Buffalo, NY · NTEE: Y50 · Updated: 2026-03-28
Is Buffalo City Cemetery Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Buffalo City Cemetery directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Buffalo City Cemetery
Buffalo City Cemetery (EIN: 160365720) is a nonprofit organization based in Buffalo, NY, classified under NTEE code Y50. The organization reported total revenue of $42.8M and total assets of $62.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Buffalo City Cemetery's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Buffalo City Cemetery is a large nonprofit that has been operating for 27 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 4.8%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $13.6M |
| Total Expenses | $9.6M |
| Surplus / Deficit | +$4.0M |
| Total Assets | $58.6M |
| Total Liabilities | $3.3M |
| Net Assets | $55.2M |
| Operating Margin | 29.6% |
| Debt-to-Asset Ratio | 5.7% |
| Months of Reserves | 73.4 months |
Financial Health Grade: A
In 2024, Buffalo City Cemetery reported a surplus of $4.0M with revenue exceeding expenses, holds 73.4 months of operating reserves (strong position), has a debt-to-asset ratio of 5.7% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), Buffalo City Cemetery's revenue has grown at a compound annual growth rate (CAGR) of 4.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +18.6% | -5.1% | +10.8% |
| 2023 | +13.5% | +13.6% | -0.9% |
| 2022 | +3.4% | +17.2% | +1.1% |
| 2021 | -18.3% | -15.0% | +7.6% |
| 2020 | +34.5% | +7.9% | +1.7% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1999 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Buffalo City Cemetery with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Buffalo City Cemetery allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $4.0M, with revenue exceeding expenses.
- Debt-to-asset ratio: 5.7%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, suggesting that officers are either uncompensated volunteers or compensated through mechanisms not categorized as officer compensation on the 990, which is highly unusual for an organization of this size and asset base ($62,413,403 in assets).
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Buffalo City Cemetery's IRS 990 filings:
- Unusually low (0%) reported officer compensation for an organization with over $60 million in assets, which may warrant further inquiry into compensation structures.
Strengths
The following positive indicators were identified for Buffalo City Cemetery:
- Consistent positive net income, with revenues exceeding expenses in most periods (e.g., $13,597,246 revenue vs. $9,574,189 expenses in 2024).
- Strong and growing asset base, increasing from $44,982,249 in 2016 to $58,587,704 in 2024.
- No reported officer compensation, suggesting a lean administrative cost structure or volunteer leadership.
- Consistent filing history (14 filings), indicating good transparency and compliance with IRS regulations.
Frequently Asked Questions about Buffalo City Cemetery
Is Buffalo City Cemetery a legitimate charity?
Based on AI analysis of IRS 990 filings, Buffalo City Cemetery (EIN: 160365720) some concerns. Mission Score: 90/100. 1 red flag identified, 4 strengths noted.
How does Buffalo City Cemetery spend its money?
Buffalo City Cemetery directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Buffalo City Cemetery tax-deductible?
Buffalo City Cemetery is registered as a tax-exempt nonprofit (EIN: 160365720). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Buffalo City Cemetery a good charity?
Based on the provided financial data, Buffalo City Cemetery appears to be a financially sound organization with consistent revenue generation, growing assets, and no reported officer compensation, which are positive indicators of good stewardship.
How does Buffalo City Cemetery manage its expenses?
The organization consistently manages its expenses below its revenues, as seen in the 2024 period where expenses were $9,574,189 against revenues of $13,597,246, indicating effective cost control and financial planning.
What is the trend in Buffalo City Cemetery's assets?
Buffalo City Cemetery's assets have shown a strong upward trend, increasing from $44,982,249 in 2016 to $58,587,704 in 2024, demonstrating consistent growth and accumulation of resources.
Why is officer compensation reported as zero?
The consistent reporting of 0% officer compensation across all 14 filings is unusual for an organization of this size. It could indicate a volunteer-led executive team or that compensation is structured in a way not reported under 'officer compensation' on the 990, which would require further investigation to fully understand.
Filing History
IRS 990 filing history for Buffalo City Cemetery showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Buffalo City Cemetery's revenue has grown by 83.9%, moving from $7.4M to $13.6M. Total assets increased by 54.2% over the same period, from $38.0M to $58.6M. Total functional expenses rose by 46.7%, from $6.5M to $9.6M. In its most recent filing year (2024), Buffalo City Cemetery reported a surplus of $4.0M, with revenue exceeding expenses. The organization holds $3.3M in liabilities against $58.6M in assets (debt-to-asset ratio: 5.7%), resulting in net assets of $55.2M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $13.6M | $9.6M | $58.6M | $3.3M | — | View 990 |
| 2023 | $11.5M | $10.1M | $52.9M | $4.3M | — | View 990 |
| 2022 | $10.1M | $8.9M | $53.4M | $4.3M | — | View 990 |
| 2021 | $9.8M | $7.6M | $52.8M | $3.8M | — | View 990 |
| 2020 | $12.0M | $8.9M | $49.1M | $3.8M | — | View 990 |
| 2019 | $8.9M | $8.3M | $48.2M | $4.6M | — | View 990 |
| 2018 | $9.6M | $8.6M | $47.6M | $4.6M | — | View 990 |
| 2017 | $8.5M | $7.4M | $46.3M | $4.7M | — | View 990 |
| 2016 | $7.8M | $8.5M | $45.0M | $5.2M | — | View 990 |
| 2015 | $10.2M | $7.4M | $46.2M | $4.8M | — | View 990 |
| 2014 | $9.4M | $7.5M | $43.6M | $5.1M | — | View 990 |
| 2013 | $9.4M | $7.1M | $41.5M | $4.7M | — | View 990 |
| 2012 | $8.7M | $6.8M | $40.0M | $5.4M | — | View 990 |
| 2011 | $7.4M | $6.5M | $38.0M | $5.2M | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $13.6M, expenses of $9.6M, and assets of $58.6M (revenue +18.6% year-over-year).
- 2023: Revenue of $11.5M, expenses of $10.1M, and assets of $52.9M (revenue +13.5% year-over-year).
- 2022: Revenue of $10.1M, expenses of $8.9M, and assets of $53.4M (revenue +3.4% year-over-year).
- 2021: Revenue of $9.8M, expenses of $7.6M, and assets of $52.8M (revenue -18.3% year-over-year).
- 2020: Revenue of $12.0M, expenses of $8.9M, and assets of $49.1M (revenue +34.5% year-over-year).
- 2019: Revenue of $8.9M, expenses of $8.3M, and assets of $48.2M (revenue -7.1% year-over-year).
- 2018: Revenue of $9.6M, expenses of $8.6M, and assets of $47.6M (revenue +13.1% year-over-year).
- 2017: Revenue of $8.5M, expenses of $7.4M, and assets of $46.3M (revenue +8.3% year-over-year).
- 2016: Revenue of $7.8M, expenses of $8.5M, and assets of $45.0M (revenue -23.7% year-over-year).
- 2015: Revenue of $10.2M, expenses of $7.4M, and assets of $46.2M (revenue +8.7% year-over-year).
- 2014: Revenue of $9.4M, expenses of $7.5M, and assets of $43.6M (revenue -0.2% year-over-year).
- 2013: Revenue of $9.4M, expenses of $7.1M, and assets of $41.5M (revenue +8.3% year-over-year).
- 2012: Revenue of $8.7M, expenses of $6.8M, and assets of $40.0M (revenue +17.8% year-over-year).
- 2011: Revenue of $7.4M, expenses of $6.5M, and assets of $38.0M.
Data Sources and Methodology
This transparency report for Buffalo City Cemetery is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.