Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cold Spring Cemetery Association
EIN 02-0120540 • 501(c)13 • Rochester, NH
Profile
Providing care, maintenance, improvements of cemetery lots
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 5.5% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Up$207,566
Up $4,967 (+2.5%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$207,566
Up $4,967 (+2.5%) from 2024
Revenue
Down$21,888
Down $1,777 (-7.5%) from 2024
Expenses
Down$16,921
Down $2,645 (-14%) from 2024
Net Income
Up$4,967
Up $868 (+21%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $207,566
- Liabilities
- -
- Net assets
- $207,566
- Revenue
- $21,888
- Expenses
- $16,921
- Net income
- $4,967
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- Jun 18, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $21,888
Mission and Program Overview
Mission
Providing care, maintenance, improvements of cemetery lots
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Cemetery | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KAREN EMERSON | Treasurer | PT | $1,200 | - | $1,200 |
| DAVID MAXFIELD | President | PT | $0 | - | - |
| KARL STEVENS | Director | - | $0 | - | - |
| JAN MAXFIELD | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cold Spring Cemetery Association
- EIN
- 02-0120540
- Phone
- 6035347375
- Address
- 10 SPRING ST, ROCHESTER, NH 03868
Signing Officer
- Name
- Karen Emerson
- Title
- Treasurer
- Phone
- 6035347375
- Signed
- 2025-06-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Garneaus Bookkeeping & Tax Service
- Address
- 26 Church St, Rochester, NH 03839
- Preparer
- Katie L Villineau EA
- Phone
- 6039481545
Supplemental Narrative
Additional Explanations
Pt V, Line 35B
“NO INCOME”
Pt V, Line 44D
“NO INCOME”
Form 990EZ, Part I, Line 8
“GRAVE OPENINGS 2250.”
Form 990EZ, Part I, Line 8
“Cemetery plots sales 4800.”
Form 990EZ, Part I, Line 8
“FOUNDATIONS”
Form 990EZ, Part I, Line 8
“MARKER SETTINGS 35.”
Form 990EZ, Part I, Line 8
“CREMATIONS 4750.”
Form 990EZ, Part I, Line 16
“Depreciation 0.”
Form 990EZ, Part I, Line 16
“PAYROLL TAXES 1271.”
Form 990EZ, Part I, Line 16
“Burials & grave opening expense 950.”
Form 990EZ, Part I, Line 16
“FUELS FOR MOWERS 473.”
Form 990EZ, Part I, Line 16
“Insurance liability bond 708.”
Form 990EZ, Part I, Line 16
“INSURANCE- W/C 1108.”
Form 990EZ, Part I, Line 16
“OFFICE EXPENSE 606.”
Form 990EZ, Part I, Line 16
“POST OFFICE BOX- POSTAGE”
Form 990EZ, Part I, Line 16
“ELECTRIC 268.”
Form 990EZ, Part I, Line 16
“ACCOUNTING 250.”
Form 990EZ, Part I, Line 16
“Maintenace & Flowers 822.”
Form 990EZ, Part I, Line 16
“Water & Sewer 165.”
Form 990EZ, Part I, Line 16
“CEMETERY ASSN”
Form 990EZ, Part II, Line 24
“Edward jones-pretuel care account beginning 10252. 13297.”
Form 990EZ, Part II, Line 24
“Edward jones-investments account beginning 188532. 191750.”
Raw XML Appendix161 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KAREN EMERSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6035347375 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 10 SPRING ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 03868 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3815 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2519 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4967 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 202599 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 207566 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 21888 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0000 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 10053 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 202599 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 207566 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 202599 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 207566 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 1200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID MAXFIELD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KAREN EMERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KARL STEVENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JAN MAXFIELD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 198784 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 205047 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6621 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 11835 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING CARE, MAINTENANCE, IMPROVEMENTS OF CEMETERY LOTS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Cemetery |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 10300 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 16921 |
| IRS990EZ/TotalRevenueAmt | 0 | 21888 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GRAVE OPENINGS 2250. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CEMETERY PLOTS SALES 4800. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FOUNDATIONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MARKER SETTINGS 35. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CREMATIONS 4750. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Depreciation 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PAYROLL TAXES 1271. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | BURIALS & GRAVE OPENING EXPENSE 950. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | FUELS FOR MOWERS 473. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | INSURANCE LIABILITY BOND 708. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | INSURANCE- W/C 1108. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | OFFICE EXPENSE 606. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | POST OFFICE BOX- POSTAGE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | ELECTRIC 268. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | ACCOUNTING 250. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Maintenace & Flowers 822. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Water & Sewer 165. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | CEMETERY ASSN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 20 | EDWARD JONES-PRETUEL CARE ACCOUNT BEGINNING 10252. 13297. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 21 | EDWARD JONES-INVESTMENTS ACCOUNT BEGINNING 188532. 191750. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt V, Line 35b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt V, Line 44d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 20 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 21 | Form 990EZ, Part II, Line 24 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAREN EMERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6035347375 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COLD SPRING CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COLD |
| ReturnHeader/Filer/EIN | 0 | 020120540 |
| ReturnHeader/Filer/PhoneNum | 0 | 6035347375 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 10 SPRING ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 03868 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 455579895 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Garneaus Bookkeeping & Tax Service |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 26 Church St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Rochester |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 03839 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6039481545 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Katie L Villineau EA |
| ReturnHeader/ReturnTs | 0 | 2025-06-18T11:56:11-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.