Civic Intelligence

Proprietors of the Lowell Cemetery

EIN 04-1557870 • 501(c)13 • Lowell, MA

Pub. 78 Eligible

Profile

Provide affordable burial sites.

77 Knapp AvenueLowell, MA 01852

lowellcemetery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.04x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.57x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Net Margin

28th percentile

14%

Higher net margin than 28% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$106,110

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Asset Growth

96th percentile

27%

Faster asset growth than 96% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

44%

Faster revenue growth than 76% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$23,959,131

Up $5,112,221 (+27%) from 2024

Liabilities

Up

$891,387

Up $571,690 (+179%) from 2024

Net Assets

Up

$23,067,744

Up $4,540,531 (+25%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin28th percentile

Revenue

Up

$1,572,951

Up $479,090 (+44%) from 2024

Expenses

Up

$1,359,235

Up $131,361 (+11%) from 2024

Net Income

Up

$213,716

Up $347,729 (+259%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $15,327,694Liabilities 2011: $1,932Net Assets 2011: $15,325,7622011Assets 2012: $15,670,466Liabilities 2012: $12,373Net Assets 2012: $15,658,0932012Assets 2013: $15,905,667Liabilities 2013: $29,250Net Assets 2013: $15,876,4172013Assets 2014: $17,040,738Liabilities 2014: $6,711Net Assets 2014: $17,034,0272014Assets 2015: $17,837,728Liabilities 2015: $938,959Net Assets 2015: $16,898,7692015Assets 2016: $17,516,537Liabilities 2016: $1,276,206Net Assets 2016: $16,240,3312016Assets 2017: $16,654,140Liabilities 2017: $397,154Net Assets 2017: $16,256,9862017Assets 2018: $16,313,600Liabilities 2018: $98,379Net Assets 2018: $16,215,2212018Assets 2019: $17,729,306Liabilities 2019: $45,900Net Assets 2019: $17,683,4062019Assets 2020: $18,016,286Liabilities 2020: $182,052Net Assets 2020: $17,834,2342020Assets 2021: $19,106,591Liabilities 2021: $351,066Net Assets 2021: $18,755,5252021Assets 2022: $18,403,913Liabilities 2022: $208,397Net Assets 2022: $18,195,5162022Assets 2023: $18,721,418Liabilities 2023: $60,192Net Assets 2023: $18,661,2262023Assets 2024: $18,846,910Liabilities 2024: $319,697Net Assets 2024: $18,527,2132024Assets 2025: $23,959,131Liabilities 2025: $891,387Net Assets 2025: $23,067,7442025

Highlighted filing

2025

Assets$23,959,131
Liabilities$891,387
Net Assets$23,067,744
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,455,037Expenses 2011: $817,354Net Income 2011: $637,6832011Expenses 2012: $816,5512012Revenue 2013: $1,149,480Expenses 2013: $931,156Net Income 2013: $218,3242013Revenue 2014: $2,061,281Expenses 2014: $903,671Net Income 2014: $1,157,6102014Revenue 2015: $922,621Expenses 2015: $1,057,879Net Income 2015: -$135,2582015Revenue 2016: $316,820Expenses 2016: $975,258Net Income 2016: -$658,4382016Revenue 2017: $959,228Expenses 2017: $942,573Net Income 2017: $16,6552017Revenue 2018: $914,871Expenses 2018: $956,638Net Income 2018: -$41,7672018Revenue 2019: $2,397,903Expenses 2019: $929,716Net Income 2019: $1,468,1872019Revenue 2020: $1,243,480Expenses 2020: $1,092,652Net Income 2020: $150,8282020Revenue 2021: $2,204,026Expenses 2021: $1,282,735Net Income 2021: $921,2912021Revenue 2022: $547,239Expenses 2022: $1,107,249Net Income 2022: -$560,0102022Revenue 2023: $1,563,360Expenses 2023: $1,097,655Net Income 2023: $465,7052023Revenue 2024: $1,093,861Expenses 2024: $1,227,874Net Income 2024: -$134,0132024Revenue 2025: $1,572,951Expenses 2025: $1,359,235Net Income 2025: $213,7162025

Highlighted filing

2025

Revenue$1,572,951
Expenses$1,359,235
Net Income$213,716
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,959,131
Liabilities
$891,387
Net assets
$23,067,744
Revenue
$1,572,951
Expenses
$1,359,235
Net income
$213,716
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.0$0.89$23.1$1.57$1.36$0.21
2024Detailed filing. Detailed filing data is available for this year.$18.8$0.32$18.5$1.09$1.23$0.13
2023Detailed filing. Detailed filing data is available for this year.$18.7$0.06$18.7$1.56$1.10$0.47
2022Detailed filing. Detailed filing data is available for this year.$18.4$0.21$18.2$0.55$1.11$0.56
2021Detailed filing. Detailed filing data is available for this year.$19.1$0.35$18.8$2.20$1.28$0.92
2020Detailed filing. Detailed filing data is available for this year.$18.0$0.18$17.8$1.24$1.09$0.15
2019Detailed filing. Detailed filing data is available for this year.$17.7$0.05$17.7$2.40$0.93$1.47
2018Detailed filing. Detailed filing data is available for this year.$16.3$0.10$16.2$0.91$0.96$0.04
2017Detailed filing. Detailed filing data is available for this year.$16.7$0.40$16.3$0.96$0.94$0.02
2016Detailed filing. Detailed filing data is available for this year.$17.5$1.28$16.2$0.32$0.98$0.66
2015Detailed filing. Detailed filing data is available for this year.$17.8$0.94$16.9$0.92$1.06$0.14
2014Detailed filing. Detailed filing data is available for this year.$17.0$0.01$17.0$2.06$0.90$1.16
2013Detailed filing. Detailed filing data is available for this year.$15.9$0.03$15.9$1.15$0.93$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.01$15.7$0.82
2011Summary only. Only limited summary data is available for this year.$15.3$0.00$15.3$1.46$0.82$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 8, 2026
Return Version
2025v4.0
Gross Receipts
$4,743,516
Mission and Program Overview

Mission

Provide affordable burial sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$21,399,107$23,067,744▲ $1,668,637
Investments in Publicly Traded Securities$17,725,059$19,796,562▲ $2,071,503
Inventories for Sale or Use$2,459,281$3,019,739▲ $560,458
Savings and Temporary Cash Investments$786,685$336,070▼ $450,615
Other Notes and Loans Receivable, Net$212,158$212,158→ $0
Accounts Receivable$219,588$206,126▼ $13,462
Land, Buildings, and Equipment, Net$243,806$199,571▼ $44,235
Cash and Non-Interest-Bearing Accounts$8,334$118,116▲ $109,782
Prepaid Expenses and Deferred Charges$63,893$70,789▲ $6,896
Total Assets$21,718,804$23,959,131▲ $2,240,327
Liabilities
Unsecured Notes Loans Payable$287,097$861,626▲ $574,529
Accounts Payable and Accrued Expenses$32,600$29,761▼ $2,839
Total Liabilities$319,697$891,387▲ $571,690
Net Assets / Fund Balance
Total Net Assets Fund Balance$21,399,107$23,067,744▲ $1,668,637
Total Liabilities and Net Assets / Fund Balance$21,718,804$23,959,131▲ $2,240,327

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$1,017,052$1,017,052
Equipment$144,581$760,999$905,580
Other Land Buildings$54,990$20,569$75,559
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Seth E DurnoSuperintendeFT$106,110$106,110
F Alex WilsonPresident-$8,200$8,200
Lewis KarabatsosVice-preside-$8,000$8,000
Brian L ChapmanTreasurer-$7,200$7,200
James D LathamTrustee-$2,600$2,600
Rosemary NoonTrustee-$2,450$2,450
Darren SykesTrustee-$2,000$2,000
Richard Howe JrClerk-$1,400$1,400
Susu WongTrustee-$1,400$1,400
Ann Marie PageTrustee-$800$800

Board Members and Trustees

NameTitle
George DuncanTrustee
Christa BrownTrustee/dire
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$307,104
Investment Income
$1,158,329
Other Revenue
$107,518
Change in Net Assets
$213,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$687,530
Salaries, Compensation, and Employee Benefits$671,705
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$512,951--$512,951
All Other Expenses$196,661--$196,661
Other Employee Benefits$80,481--$80,481
Insurance$78,424--$78,424
Depreciation Depletion$61,784--$61,784
Other Expenses$58,488--$58,488
Payroll Taxes$54,296--$54,296
Occupancy$48,542--$48,542
Pension Plan Contributions$23,977--$23,977
Office Expenses$22,645--$22,645
Fees for Services Accounting$14,000--$14,000
Fees for Services Other$156--$156
Total Functional Expenses$1,359,235$0$0$1,359,235
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

“James d. Latham p.o. Box 5008 beverly farms, ma 01915 lewis karabatsos 284 pine street lowell, ma 01851 f. Alex wilson 100 park ave. West, apt. B6 lowell, ma 01852 darren sykes 1286 lawrence street lowell, ma 01850 ann marie page 26 fremont street lowell, ma 01850 rosemary noon 15 atlantic view amesbury, ma 01913 brian l. Chapman 28 barasford avenue lowell, ma 01852 richard howe, jr. 130 westview road lowell, ma 01851 george duncan 710 andover street lowell, ma 01852 susu wong 60 adams street wilmington, ma 01887 seth e. Durno 9 chestnut street pepperell, ma 01463 christa brown 132 warren street lowell, ma 01852”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by finance committee.”

Form 990, Page 6, Part VI, Line 19

“UPON WRITTEN REQUEST.”

Filing and Contact Details

Filer

Filer Name
Proprietors of the Lowell Cemetery
EIN
04-1557870
Phone
9784545191
Address
77 KNAPP AVENUE, LOWELL, MA 01852

Signing Officer

Name
Brian L Chapman
Title
Treasurer
Phone
9784545191
Signed
2026-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
F Alex Wilson
Formed
1841
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
8
Employees
12

Preparer

Firm
Mark Dupont CPA Pc
Address
1794 BRIDGE ST UNIT 32, DRACUT, MA 01826
Preparer
Mark Dupont
Phone
9789700270
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide affordable burial sites.”

Form 990, Part IX, Line 24E

“Marketing & public relati 46,462 0 0 meetings exp. 38,609 0 0 grounds & road maint 32,415 0 0 trees 29,630 0 0 equipment rental & maint 19,895 0 0 truck and auto expenses 16,457 0 0 flowers 9,585 0 0 bank charges 3,693 0 0 amort of bond premiums -85 0 0 total 196,661 0 0”

Form 990, Part XI, Line 9

“ROUNDING 0 ROUNDING 0”

Raw XML Appendix397 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.

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IRS990/OfficeExpensesGrp/ProgramServicesAmt022645
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IRS990/OfficerMailingAddressInd0true
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IRS990/OtherExpensesGrp/ProgramServicesAmt166136
IRS990/OtherExpensesGrp/ProgramServicesAmt261220
IRS990/OtherExpensesGrp/ProgramServicesAmt358488
IRS990/OtherExpensesGrp/TotalAmt079474
IRS990/OtherExpensesGrp/TotalAmt166136
IRS990/OtherExpensesGrp/TotalAmt261220
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IRS990/OtherRevenueMiscGrp/Desc1BOOK SALES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1120
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1120
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42500
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IRS990/ReconcilationRevenueExpnssAmt0213716
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0336070
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE AFFORDABLE BURIAL SITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JAMES D. LATHAM P.O. BOX 5008 BEVERLY FARMS, MA 01915 LEWIS KARABATSOS 284 PINE STREET LOWELL, MA 01851 F. ALEX WILSON 100 PARK AVE. WEST, APT. B6 LOWELL, MA 01852 DARREN SYKES 1286 LAWRENCE STREET LOWELL, MA 01850 ANN MARIE PAGE 26 FREMONT STREET LOWELL, MA 01850 ROSEMARY NOON 15 ATLANTIC VIEW AMESBURY, MA 01913 BRIAN L. CHAPMAN 28 BARASFORD AVENUE LOWELL, MA 01852 RICHARD HOWE, JR. 130 WESTVIEW ROAD LOWELL, MA 01851 GEORGE DUNCAN 710 ANDOVER STREET LOWELL, MA 01852 SUSU WONG 60 ADAMS STREET WILMINGTON, MA 01887 SETH E. DURNO 9 CHESTNUT STREET PEPPERELL, MA 01463 CHRISTA BROWN 132 WARREN STREET LOWELL, MA 01852
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MARKETING & PUBLIC RELATI 46,462 0 0 MEETINGS EXP. 38,609 0 0 GROUNDS & ROAD MAINT 32,415 0 0 TREES 29,630 0 0 EQUIPMENT RENTAL & MAINT 19,895 0 0 TRUCK AND AUTO EXPENSES 16,457 0 0 FLOWERS 9,585 0 0 BANK CHARGES 3,693 0 0 AMORT OF BOND PREMIUMS -85 0 0 TOTAL 196,661 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 0 ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt021718804
IRS990/TotalAssetsEOYAmt023959131
IRS990/TotalAssetsGrp/BOYAmt021718804
IRS990/TotalAssetsGrp/EOYAmt023959131
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01359235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0319697
IRS990/TotalLiabilitiesEOYAmt0891387
IRS990/TotalLiabilitiesGrp/BOYAmt0319697
IRS990/TotalLiabilitiesGrp/EOYAmt0891387
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021399107
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023067744
IRS990/TotalOtherProgSrvcExpenseAmt01359235
IRS990/TotalProgramServiceExpensesAmt01359235
IRS990/TotalProgramServiceRevenueAmt0307104
IRS990/TotalReportableCompFromOrgAmt0140160
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01572951
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01572951
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021718804
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt023959131
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0287097
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0861626
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 PARK AVE WEST APT B6
IRS990/USAddress/CityNm0LOWELL
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001852
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0LOWELLCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN L CHAPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09784545191
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROPRIETORS OF THE LOWELL CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0PROP
ReturnHeader/Filer/EIN0041557870
ReturnHeader/Filer/PhoneNum09784545191
ReturnHeader/Filer/USAddress/AddressLine1Txt077 KNAPP AVENUE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001852
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010553852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK DUPONT CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01794 BRIDGE ST UNIT 32
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRACUT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001826
ReturnHeader/PreparerPersonGrp/PhoneNum09789700270
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK DUPONT
ReturnHeader/ReturnTs02026-03-11T12:29:47-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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