Civic Intelligence

Pine Grove Cemetery Association

EIN 04-1729080 • 501(c)13 • Dennis, MA

Profile

The Cemetery Association has completed the dissolution of the Association. This was accomplished by turning over all operations and donating all assets to the Town of Northbridge. In July of 2021 the final disbursement was made and the Association is completely liquidated. Formerly the Association operated as a cemetery.

in care of C Broadhurst P O Box 423Dennis, MA 02638
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

77th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2021

Net Margin

1st percentile

-300380%

Higher net margin than 1% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2020 to 2021

Assets

Down

$0

Down $15,019 (-100%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

$0

No earlier filing loaded for comparison.

Revenue

Up

$5

Up $5 from 2020

Expenses

Up

$15,024

Up $15,024 from 2020

Net Income

Down

-$15,019

Down $15,019 from 2020

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $421,129Liabilities 2011: $13,072Net Assets 2011: $408,0572011Assets 2012: $382,982Liabilities 2012: $9,603Net Assets 2012: $373,3792012Assets 2013: $581,137Liabilities 2013: $7,042Net Assets 2013: $574,0952013Assets 2014: $99,230Liabilities 2014: $0Net Assets 2014: $99,2302014Assets 2015: $66,596Liabilities 2015: $0Net Assets 2015: $66,5962015Assets 2016: $64,852Liabilities 2016: $0Net Assets 2016: $64,8522016Assets 2017: $64,701Liabilities 2017: $0Net Assets 2017: $64,7012017Assets 2018: $15,003Liabilities 2018: $02018Assets 2019: $15,011Liabilities 2019: $02019Assets 2020: $15,019Liabilities 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $185,5622011Revenue 2012: $122,043Expenses 2012: $196,940Net Income 2012: -$74,8972012Revenue 2013: $352,893Expenses 2013: $152,177Net Income 2013: $200,7162013Revenue 2014: $619,708Expenses 2014: $507,482Net Income 2014: $112,2262014Revenue 2015: $2,519Expenses 2015: $35,153Net Income 2015: -$32,6342015Revenue 2016: $33Expenses 2016: $1,777Net Income 2016: -$1,7442016Revenue 2017: $33Expenses 2017: $182Net Income 2017: -$1492017Revenue 2018: $33Expenses 2018: $49,733Net Income 2018: -$49,7002018Revenue 2019: $8Expenses 2019: $0Net Income 2019: $82019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $5Expenses 2021: $15,024Net Income 2021: -$15,0192021

Highlighted filing

2021

Revenue$5
Expenses$15,024
Net Income-$15,019

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Jun 9, 2022
Return Version
2020v4.0
Gross Receipts
$5
Mission and Program Overview

Mission

The Cemetery Association has completed the dissolution of the Association. This was accomplished by turning over all operations and donating all assets to the Town of Northbridge. In July of 2021 the final disbursement was made and the Association is completely liquidated. Formerly the Association operated as a cemetery.

Program Services

DescriptionGrantsExpenses
Most assets were donated to the Town of Northbridge in 2014. During 2021 the termination of the Association was completed with a final donation of remaining assets to the Town of Northbridge in July.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles E BroadhurstPresident-$0--
Richard C ZeppVice President-$0--
Victoria BedigianTreasurer-$0--
John W WalkerTrustee-$0--
Timothy WickstromTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Pine Grove Cemetery Association
EIN
04-1729080
Phone
5082164083
Address
in care of C Broadhurst P O Box 423, Dennis, MA 02638

Signing Officer

Name
Charles Broadhurst
Title
President
Phone
5082164083
Signed
2022-06-09
Supplemental Narrative

Additional Explanations

Form 990-EZ, Header, Line B

Final Return - Terminated: Attached to the 990 EZ Return is a copy of a resolution of the Association's governing body approving plans of liquidation, termination, dissolution, and total donation of assets to the Town of Northbridge.

Form 990-EZ, Part I, Line 16

On October 24, 2014 the Cemetery Association agreed to turn over all assets to the Town of Northbridge in three installments. The first was done in 2014, the second in 2018. This $14,538.47 represents the third and final distribution.

Raw XML Appendix153 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Richard C Zepp
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3John W Walker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Timothy Wickstrom
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OperateHospitalInd00
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IRS990EZ/PrimaryExemptPurposeTxt0The Cemetery Association has completed the dissolution of the Association. This was accomplished by turning over all operations and donating all assets to the Town of Northbridge. In July of 2021 the final disbursement was made and the Association is completely liquidated. Formerly the Association operated as a cemetery.
IRS990EZ/PrintingPublicationsPostageAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Most assets were donated to the Town of Northbridge in 2014. During 2021 the termination of the Association was completed with a final donation of remaining assets to the Town of Northbridge in July.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01 Main Street
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0The Pine Grove Cemetery Association turned the entire cemetery and its operation over to the Town of Northbridge effective 10/24/2014. All stock holdings and investments were liquidated and turned over to the Town of Northbridge, with the exception of $100,000.00 which was retained to pay any unforeseen liabilities that the Cemetery may have incurred prior to 10/24/2014. Also, these retained funds were to pay Legal and Professional expenses connected with the transfer as well as payroll liabilities for the 4th quarter of 2014. After all disbursements were paid, the Town of Northbridge received a second distribution of whatever cash remained minus a $15,000 holdback. This amount was $49,732.93 and was distributed on 10/5/2018. The third, and final, distribution of all remaining assets to the Town of Northbridge occurred on July 23, 2021 in the amount of $14,538.47. This completed all requirements under the Asset Donation Agreement executed on 10/24/2014. This filing of Form 990-EZ is the final termination / liquidation filing.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule N, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Final Return - Terminated: Attached to the 990 EZ Return is a copy of a resolution of the Association's governing body approving plans of liquidation, termination, dissolution, and total donation of assets to the Town of Northbridge.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1On October 24, 2014 the Cemetery Association agreed to turn over all assets to the Town of Northbridge in three installments. The first was done in 2014, the second in 2018. This $14,538.47 represents the third and final distribution.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Header, Line B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0The original 2020 Tax Year Return was submitted in October 2021 and stamped "Received" by the IRS on November 1, 2021. It was returned on May 25, 2022 with Document Number 0425119408 May 25, 2022 LTR 2695C. The return is now being re-submitted electronically as required. Since the Association's termination date was July 24, 2021 it was believed that a paper filing was still allowed as that date was prior to the July 31, 2021 date referenced in the 990 EZ Instructions.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum05082164083
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-09
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ReturnHeader/Filer/EIN0041729080
ReturnHeader/Filer/PhoneNum05082164083
ReturnHeader/Filer/USAddress/AddressLine1Txt0in care of C Broadhurst P O Box 423
ReturnHeader/Filer/USAddress/CityNm0Dennis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002638
ReturnHeader/ReturnTs02022-06-14T10:42:42-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02020-11-01
ReturnHeader/TaxPeriodEndDt02021-10-31
ReturnHeader/TaxYr02020

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