Civic Intelligence

Proprietors of the Lowell Cemetery

990 • Fiscal year 2016 • EIN 04-1557870

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 07, 2017

Organization ProfileLOWELLCEMETERY.COM
77 Knapp AveLowell, MA 01852

(978) 454-5191

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.07x

Higher debt load relative to assets than 38% of similar nonprofits.

2016 filings • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

92nd percentile

4.03x

Higher debt load relative to revenue than 92% of similar nonprofits.

2016 filings • $10M-$25M nonprofits • Source year 2016

Net Margin

3rd percentile

-208%

Higher net margin than 3% of similar nonprofits.

2016 filings • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

20th percentile

$4,400

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • $10M-$25M nonprofits • Source year 2016

Asset Growth

31st percentile

-1.8%

Faster asset growth than 31% of similar nonprofits.

2016 filings • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

4th percentile

-66%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$17,516,537

Down $321,191 (-1.8%) from 2015

Net Assets

Down

$16,240,331

Down $658,438 (-3.9%) from 2015

Liabilities

Up

$1,276,206

Up $337,247 (+36%) from 2015

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin3rd percentile

Revenue

Down

$316,820

Down $605,801 (-66%) from 2015

Expenses

Down

$975,258

Down $82,621 (-7.8%) from 2015

Net Income

Down

-$658,438

Down $523,180 (-387%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$17,516,537
Liabilities$1,276,206
Net Assets$16,240,331
Open 2016 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$316,820
Expenses$975,258
Net Income-$658,438
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 7, 2017
Return Version
2016v3.0
Gross Receipts
$3,955,090
Mission and Program Overview

Mission

Provide affordable burial sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$17,486,363$17,294,705▼ $191,658
Investments in Publicly Traded Securities$15,161,735$14,397,108▼ $764,627
Inventories for Sale or Use$2,260,139$2,656,014▲ $395,875
Savings and Temporary Cash Investments$354,629$450,155▲ $95,526
Cash and Non-Interest-Bearing Accounts$61,225$13,260▼ $47,965
Cap Stk Tr Prin Current Funds$-587,594$-1,054,374▼ $466,780
Total Assets$17,837,728$17,516,537▼ $321,191
Liabilities
Accounts Payable and Accrued Expenses$938,959$1,276,206▲ $337,247
Total Liabilities$938,959$1,276,206▲ $337,247
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,898,769$16,240,331▼ $658,438
Total Liabilities and Net Assets / Fund Balance$17,837,728$17,516,537▼ $321,191
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James D LathamPresidentPT$4,400$4,400
F Alex WilsonTrustee-$3,800$3,800
Robert S MckittrickVice Preside-$3,800$3,800
Lewis KarabatsosTrustee-$3,400$3,400
Rosemary NoonTrustee-$2,600$2,600
Ann Marie PageTrustee-$1,800$1,800
Darren SykesTrustee-$1,600$1,600
Brian L ChapmanTrustee-$1,200$1,200
Mehmed AliTrustee-$1,200$1,200
Sayon SoeunTrustee-$1,000$1,000

Board Members and Trustees

NameTitle
George DuncanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$221,641
Investment Income
$80,885
Other Revenue
$14,294
Change in Net Assets
$-658,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,917
Other Expenses$474,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$376,694--$376,694
All Other Expenses$155,809--$155,809
Payroll Taxes$55,922--$55,922
Other Employee Benefits$47,360--$47,360
Insurance$40,542--$40,542
Other Expenses$35,791--$35,791
Pension Plan Contributions$20,941--$20,941
Fees for Services Accounting$20,718--$20,718
Occupancy$16,104--$16,104
Office Expenses$10,519--$10,519
Total Functional Expenses$975,258$0$0$975,258
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
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 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 robert s. Mckittrick 42 eighth street charlestown, ma 02129 darren sykes 1286 lawrence street lowell, ma 01850 ann marie page 26 freemont street lowell, ma 01850 rosemary noon 44 highland street lowell, ma 01852 sayon soeun 28 ruth street lowell, ma 01851 brian l. Chapman 100 sesame street dracut, ma 01826 mehmed ali 28 ruth street lowell, ma 01851 george duncan 710 andover 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 AVE, LOWELL, MA 01852

Signing Officer

Name
Robert S Mckittrick
Title
Vice President
Phone
9784545191
Signed
2017-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James D Latham
Formed
1841
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
9
Employees
11

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

“Meetings exp 31,061 0 0 miscellaneous 24,581 0 0 memorial day expense 18,505 0 0 trees 16,095 0 0 equipment 13,389 0 0 truck and auto expenses 11,545 0 0 flowers 10,812 0 0 telephone 8,207 0 0 environmental remediation 6,442 0 0 monument maintenance 5,434 0 0 equipment rental & maint 4,887 0 0 engraving expenses 3,430 0 0 amort of bond premiums 1,421 0 0 total 155,809 0 0”

Raw XML Appendix371 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0938959
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01276206
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE AFFORDABLE BURIAL SITES.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0155809
IRS990/AllOtherExpensesGrp/TotalAmt0155809
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ROBERT S MCKITTRICK
IRS990/BooksInCareOfDetail/PhoneNum09784545191
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt077 KNAPP AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001852
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-587594
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0-1054374
IRS990/CashNonInterestBearingGrp/BOYAmt061225
IRS990/CashNonInterestBearingGrp/EOYAmt013260
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt080885
IRS990/CYOtherExpensesAmt0474341
IRS990/CYOtherRevenueAmt014294
IRS990/CYProgramServiceRevenueAmt0221641
IRS990/CYRevenuesLessExpensesAmt0-658438
IRS990/CYSalariesCompEmpBnftPaidAmt0500917
IRS990/CYTotalExpensesAmt0975258
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0316820
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE AFFORDABLE BURIAL SITES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt020718
IRS990/FeesForServicesAccountingGrp/TotalAmt020718
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES D LATHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1F ALEX WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT S MCKITTRICK
IRS990/Form990PartVIISectionAGrp/PersonNm3LEWIS KARABATSOS
IRS990/Form990PartVIISectionAGrp/PersonNm4ROSEMARY NOON
IRS990/Form990PartVIISectionAGrp/PersonNm5ANN MARIE PAGE
IRS990/Form990PartVIISectionAGrp/PersonNm6DARREN SYKES
IRS990/Form990PartVIISectionAGrp/PersonNm7BRIAN L CHAPMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8MEHMED ALI
IRS990/Form990PartVIISectionAGrp/PersonNm9SAYON SOEUN
IRS990/Form990PartVIISectionAGrp/PersonNm10GEORGE DUNCAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt42600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt71200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt81200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt91000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01841
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt086835
IRS990/GainOrLossGrp/SecuritiesAmt0-334795
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt086835
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03303475
IRS990/GrossReceiptsAmt03955090
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt040542
IRS990/InsuranceGrp/TotalAmt040542
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02260139
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02656014
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0328845
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0328845
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt015161735
IRS990/InvestmentsPubTradedSecGrp/EOYAmt014397108
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03638270
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE AFFORDABLE BURIAL SITES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt016898769
IRS990/NetAssetsOrFundBalancesEOYAmt016240331
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-247960
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-247960
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016104
IRS990/OccupancyGrp/TotalAmt016104
IRS990/OfficeExpensesGrp/ProgramServicesAmt010519
IRS990/OfficeExpensesGrp/TotalAmt010519
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047360
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047360
IRS990/OtherExpensesGrp/Desc0GROUNDS & ROAD MAINT
IRS990/OtherExpensesGrp/Desc1BROKERAGE FEES
IRS990/OtherExpensesGrp/Desc2SITES SOLD
IRS990/OtherExpensesGrp/Desc3INTEREST EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt097444
IRS990/OtherExpensesGrp/ProgramServicesAmt153848
IRS990/OtherExpensesGrp/ProgramServicesAmt243566
IRS990/OtherExpensesGrp/ProgramServicesAmt335791
IRS990/OtherExpensesGrp/TotalAmt097444
IRS990/OtherExpensesGrp/TotalAmt153848
IRS990/OtherExpensesGrp/TotalAmt243566
IRS990/OtherExpensesGrp/TotalAmt335791
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt014294
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt014294
IRS990/OtherRevenueTotalAmt014294
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0376694
IRS990/OtherSalariesAndWagesGrp/TotalAmt0376694
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt055922
IRS990/PayrollTaxesGrp/TotalAmt055922
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020941
IRS990/PensionPlanContributionsGrp/TotalAmt020941
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES D LATHAM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALE
IRS990/ProgramServiceRevenueGrp/Desc2PERPETUAL CARE
IRS990/ProgramServiceRevenueGrp/Desc3FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt095329
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt156651
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt256301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt095329
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156651
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt256301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313360
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE AFFORDABLE BURIAL SITES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0975258
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0675304
IRS990/PYOtherExpensesAmt0508980
IRS990/PYOtherRevenueAmt03933
IRS990/PYProgramServiceRevenueAmt0243384
IRS990/PYRevenuesLessExpensesAmt0-135258
IRS990/PYSalariesCompEmpBnftPaidAmt0548899
IRS990/PYTotalExpensesAmt01057879
IRS990/PYTotalRevenueAmt0922621
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-658438
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt017486363
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt017294705
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0354629
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0450155
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 ROBERT S. MCKITTRICK 42 EIGHTH STREET CHARLESTOWN, MA 02129 DARREN SYKES 1286 LAWRENCE STREET LOWELL, MA 01850 ANN MARIE PAGE 26 FREEMONT STREET LOWELL, MA 01850 ROSEMARY NOON 44 HIGHLAND STREET LOWELL, MA 01852 SAYON SOEUN 28 RUTH STREET LOWELL, MA 01851 BRIAN L. CHAPMAN 100 SESAME STREET DRACUT, MA 01826 MEHMED ALI 28 RUTH STREET LOWELL, MA 01851 GEORGE DUNCAN 710 ANDOVER STREET LOWELL, MA 01852
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEETINGS EXP 31,061 0 0 MISCELLANEOUS 24,581 0 0 MEMORIAL DAY EXPENSE 18,505 0 0 TREES 16,095 0 0 EQUIPMENT 13,389 0 0 TRUCK AND AUTO EXPENSES 11,545 0 0 FLOWERS 10,812 0 0 TELEPHONE 8,207 0 0 ENVIRONMENTAL REMEDIATION 6,442 0 0 MONUMENT MAINTENANCE 5,434 0 0 EQUIPMENT RENTAL & MAINT 4,887 0 0 ENGRAVING EXPENSES 3,430 0 0 AMORT OF BOND PREMIUMS 1,421 0 0 TOTAL 155,809 0 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017837728
IRS990/TotalAssetsEOYAmt017516537
IRS990/TotalAssetsGrp/BOYAmt017837728
IRS990/TotalAssetsGrp/EOYAmt017516537
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0975258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0975258
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0938959
IRS990/TotalLiabilitiesEOYAmt01276206
IRS990/TotalLiabilitiesGrp/BOYAmt0938959
IRS990/TotalLiabilitiesGrp/EOYAmt01276206
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016898769
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016240331
IRS990/TotalOtherProgSrvcExpenseAmt0975258
IRS990/TotalProgramServiceExpensesAmt0975258
IRS990/TotalProgramServiceRevenueAmt0221641
IRS990/TotalReportableCompFromOrgAmt024800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0316820
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0316820
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017837728
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017516537
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 5008
IRS990/USAddress/CityNm0BEVERLY FARMS
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001915
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0LOWELLCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT S MCKITTRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09784545191
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROPRIETORS OF THE LOWELL CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0PROP
ReturnHeader/Filer/EIN0041557870
ReturnHeader/Filer/PhoneNum09784545191
ReturnHeader/Filer/USAddress/AddressLine1Txt077 KNAPP AVE
ReturnHeader/Filer/USAddress/CityNm0LOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001852
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00CA194CBC5E2A2BBF6CDC2BB91C36F06C0C9087E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02BB43AEE8ECB028342196DB202AC42AC85FDA7E3
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/PreparationDt02017-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK DUPONT
ReturnHeader/ReturnTs02017-03-10T09:38:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,516,537
Liabilities
$1,276,206
Net assets
$16,240,331
Revenue
$316,820
Expenses
$975,258
Net income
-$658,438
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • $10M-$25M nonprofits