Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
EIN 04-1548430 • 501(c)13 • Haverhill, MA
Profile
Cemetery and crematorium services
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
29th percentile
Higher top officer pay than 29% of similar nonprofits.
Top officer pay equals 5.9% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$34,959,282
Up $2,638,750 (+8.2%) from 2023
Liabilities
Down$452,811
Down $216,594 (-32%) from 2023
Net Assets
Up$34,506,471
Up $2,855,344 (+9.0%) from 2023
Revenue
Down$2,049,776
Down $424,327 (-17%) from 2023
Expenses
Up$1,483,143
Up $21,454 (+1.5%) from 2023
Net Income
Down$566,633
Down $445,781 (-44%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Cemetery and crematorium services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $23,061,954 | $25,576,467 | ▲ $2,514,513 |
| Land, Buildings, and Equipment, Net | $6,474,816 | $6,576,688 | ▲ $101,872 |
| Investments Other Securities | $2,064,005 | $1,965,458 | ▼ $98,547 |
| Savings and Temporary Cash Investments | $199,898 | $348,375 | ▲ $148,477 |
| Cash and Non-Interest-Bearing Accounts | $239,181 | $205,842 | ▼ $33,339 |
| Accounts Receivable | $76,370 | $87,767 | ▲ $11,397 |
| Other Notes and Loans Receivable, Net | $88,438 | $68,387 | ▼ $20,051 |
| Prepaid Expenses and Deferred Charges | $46,534 | $55,263 | ▲ $8,729 |
| Total Assets | $32,320,532 | $34,959,282 | ▲ $2,638,750 |
| Other Assets Total | $69,336 | $75,035 | ▲ $5,699 |
| Liabilities | |||
| Deferred Revenue | $313,140 | $347,350 | ▲ $34,210 |
| Accounts Payable and Accrued Expenses | $356,265 | $105,461 | ▼ $250,804 |
| Total Liabilities | $669,405 | $452,811 | ▼ $216,594 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $26,774,023 | $29,271,362 | ▲ $2,497,339 |
| Net Assets With Donor Restrictions | $4,877,104 | $5,235,109 | ▲ $358,005 |
| Total Net Assets Fund Balance | $31,651,127 | $34,506,471 | ▲ $2,855,344 |
| Total Liabilities and Net Assets / Fund Balance | $32,320,532 | $34,959,282 | ▲ $2,638,750 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $3,974,936 | - | $3,974,936 |
| Other Land Buildings | $1,353,752 | $928,113 | $2,281,865 |
| Buildings | $906,444 | $1,069,866 | $1,976,310 |
| Equipment | $341,556 | $515,669 | $857,225 |
| Closely Held Equity Interests | $1,965,458 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michael Kenney | Clerk | FT | $120,159 | $120,159 |
| David Splaine | President | PT | $65,156 | $65,156 |
| Name | Title |
|---|---|
| James Tzitzon | Director |
| Jeff Stone | Director |
| Joan Kimball | Director |
| Karl Arakellan | Director |
| Laura Mcgregor | Director |
| Milton Smith | Director |
| Thea Valvanis | Dircetor |
| Ellen Davis | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $741,910 |
| Other Expenses | $741,233 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $544,651 |
| Occupancy | - | - | - | $321,832 |
| Depreciation Depletion | - | - | - | $135,719 |
| Other Employee Benefits | - | - | - | $85,014 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $65,156 |
| Office Expenses | - | - | - | $48,815 |
| Payroll Taxes | - | - | - | $47,089 |
| Advertising | - | - | - | $37,852 |
| Fees for Services Accounting | - | - | - | $27,130 |
| Travel | - | - | - | $17,961 |
| Other Expenses | - | - | - | $8,064 |
| All Other Expenses | - | - | - | $2,400 |
| Total Functional Expenses | $0 | $0 | $0 | $1,483,143 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,483,143 |
| Total Expenses per Audited Statements | $1,483,143 |
| Total Expenses per Form 990 | $1,483,143 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Directors are elected for a three year period and are staggered so that one-third of the directors come up for election each year.”
“Defined in the by-laws of the organization.”
“Voted on and accepted at annual meeting”
“Board members are required to make annual disclosures. If a conflict is determined to exist that was not reported, the member is given the opportunity to explain the alleged failure to disclose. If the governing board concludes that a conflict existed and was not disclosed, it will take appropriate and corrective action.”
“Compensation for the president is established at the agency's annual meeting; the president does not participate in the decision.”
“Compensation for all key employees is voted on at the annual meeting by the board of directors.”
“No documents available to the public”
“The organization operates as a non-profit organization and has received exempt status under section 501(c)(13) of the internal revenue code. The cemetery is required by financial accounting board accounting standards codification 740-10, income taxes, to evaluate tax positions that could have an effect on the cemetery's financial statements. Substantially all income, expenditures and activities relate to the cemetery's exempt purpose. Therefore management has determined that the cemetery will continue to qualify as a tax-exempt not-for-profit entity. The cemetery has not been subject to internal revenue examination. Tax returns prior to 2021 are closed based on the current statute of limitations.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 87767 |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 41 JOHN WARD AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HAVERHILL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 347350 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 135719 |
| IRS990/Desc | 0 | CEMETERY AND CREMATORIUM SERVICES |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/PYTotalRevenueAmt | 0 | 2474103 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 348375 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1976310 |
| IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt | 0 | 1965458 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 341556 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 515669 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 857225 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1483143 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 3974936 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 928113 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2281865 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2049776 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION OPERATES AS A NON-PROFIT ORGANIZATION AND HAS RECEIVED EXEMPT STATUS UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE CEMETERY IS REQUIRED BY FINANCIAL ACCOUNTING BOARD ACCOUNTING STANDARDS CODIFICATION 740-10, INCOME TAXES, TO EVALUATE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE CEMETERY'S FINANCIAL STATEMENTS. SUBSTANTIALLY ALL INCOME, EXPENDITURES AND ACTIVITIES RELATE TO THE CEMETERY'S EXEMPT PURPOSE. THEREFORE MANAGEMENT HAS DETERMINED THAT THE CEMETERY WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. THE CEMETERY HAS NOT BEEN SUBJECT TO INTERNAL REVENUE EXAMINATION. TAX RETURNS PRIOR TO 2021 ARE CLOSED BASED ON THE CURRENT STATUTE OF LIMITATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DIRECTORS ARE ELECTED FOR A THREE YEAR PERIOD AND ARE STAGGERED SO THAT ONE-THIRD OF THE DIRECTORS COME UP FOR ELECTION EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DEFINED IN THE BY-LAWS OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | VOTED ON AND ACCEPTED AT ANNUAL MEETING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS ARE REQUIRED TO MAKE ANNUAL DISCLOSURES. IF A CONFLICT IS DETERMINED TO EXIST THAT WAS NOT REPORTED, THE MEMBER IS GIVEN THE OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE GOVERNING BOARD CONCLUDES THAT A CONFLICT EXISTED AND WAS NOT DISCLOSED, IT WILL TAKE APPROPRIATE AND CORRECTIVE ACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION FOR THE PRESIDENT IS ESTABLISHED AT THE AGENCY'S ANNUAL MEETING; THE PRESIDENT DOES NOT PARTICIPATE IN THE DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COMPENSATION FOR ALL KEY EMPLOYEES IS VOTED ON AT THE ANNUAL MEETING BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | HAVERHILL |
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| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LINWOODCEMETERYONLINE.COM |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID SPLAINE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9783744191 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE PROPRIETORS OF LINWOOD CEMETERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PROP |
| ReturnHeader/Filer/EIN | 0 | 041548430 |
| ReturnHeader/Filer/PhoneNum | 0 | 9783744191 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 41 JOHN WARD AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAVERHILL |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01830 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043233496 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROLAND P LAMBALOT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 184 PLEASANT VALLEY ST 205 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | METHUEN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 018445855 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9786910050 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROLAND LAMBALOT |
| ReturnHeader/ReturnTs | 0 | 2025-07-01T14:11:58-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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