Civic Intelligence

Pine Hill Cemetery Association

990 • Fiscal year 2016 • EIN 04-1729170

Mar 01, 2015 to Feb 29, 2016 • Filed on Jul 12, 2016

Organization ProfileN/A
140 West Silver StreetWestfield, MA 01085

(413) 568-7026

Siviq Scores

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

Liabilities / Assets

90th percentile

0.07x

Higher debt load relative to assets than 90% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.05x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Net Margin

43rd percentile

0.8%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

26th percentile

-2.3%

Faster asset growth than 26% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

84th percentile

42%

Faster revenue growth than 84% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$122,661

Down $2,931 (-2.3%) from 2015

Net Assets

Down

$113,691

Down $1,812 (-1.6%) from 2015

Liabilities

Down

$8,970

Down $1,119 (-11%) from 2015

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin43rd percentile

Revenue

Up

$175,438

Up $51,718 (+42%) from 2015

Expenses

Up

$173,998

Up $11,540 (+7.1%) from 2015

Net Income

Up

$1,440

Up $40,178 (+104%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$600K$400K$200K$0Assets 2010: $370,173Liabilities 2010: $4,950Net Assets 2010: $365,2232010Assets 2011: $314,963Liabilities 2011: $5,633Net Assets 2011: $309,3302011Assets 2012: $267,394Liabilities 2012: $7,122Net Assets 2012: $260,2722012Assets 2013: $217,507Liabilities 2013: $8,857Net Assets 2013: $208,6502013Assets 2014: $161,585Liabilities 2014: $12,665Net Assets 2014: $148,9202014Assets 2015: $125,592Liabilities 2015: $10,089Net Assets 2015: $115,5032015Assets 2016: $122,661Liabilities 2016: $8,970Net Assets 2016: $113,6912016Assets 2017: $178,700Liabilities 2017: $29,697Net Assets 2017: $149,0032017Assets 2018: $144,716Liabilities 2018: $13,611Net Assets 2018: $131,1052018Assets 2019: $133,035Liabilities 2019: $10,784Net Assets 2019: $122,2512019Assets 2020: $133,638Liabilities 2020: $8,247Net Assets 2020: $125,3912020Assets 2021: $129,149Liabilities 2021: $6,601Net Assets 2021: $122,5482021Assets 2022: $235,383Liabilities 2022: $5,086Net Assets 2022: $230,2972022Assets 2023: $579,883Liabilities 2023: $3,681Net Assets 2023: $576,2022023Assets 2024: $498,009Liabilities 2024: $4,254Net Assets 2024: $493,7552024Assets 2025: $470,419Net Assets 2025: $470,4192025

Highlighted filing

2016

Assets$122,661
Liabilities$8,970
Net Assets$113,691
Open 2016 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $207,1362010Expenses 2011: $198,3892011Expenses 2012: $199,1112012Revenue 2013: $176,589Expenses 2013: $209,006Net Income 2013: -$32,4172013Revenue 2014: $139,158Expenses 2014: $187,406Net Income 2014: -$48,2482014Revenue 2015: $123,720Expenses 2015: $162,458Net Income 2015: -$38,7382015Revenue 2016: $175,438Expenses 2016: $173,998Net Income 2016: $1,4402016Revenue 2017: $233,546Expenses 2017: $201,000Net Income 2017: $32,5462017Revenue 2018: $191,407Expenses 2018: $206,299Net Income 2018: -$14,8922018Revenue 2019: $193,927Expenses 2019: $207,619Net Income 2019: -$13,6922019Revenue 2020: $221,614Expenses 2020: $218,315Net Income 2020: $3,2992020Revenue 2021: $233,005Expenses 2021: $235,494Net Income 2021: -$2,4892021Revenue 2022: $354,597Expenses 2022: $245,931Net Income 2022: $108,6662022Revenue 2023: $650,549Expenses 2023: $316,455Net Income 2023: $334,0942023Revenue 2024: $184,045Expenses 2024: $265,843Net Income 2024: -$81,7982024Revenue 2025: $0Expenses 2025: $23,336Net Income 2025: -$23,3362025

Highlighted filing

2016

Revenue$175,438
Expenses$173,998
Net Income$1,440
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2015 to Feb 29, 2016
Signed
Jul 12, 2016
Return Version
2015v2.1
Gross Receipts
$219,315
Mission and Program Overview

Mission

The operation and maintenance of a cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$50,655$45,634▼ $5,021
Savings and Temporary Cash Investments$32,052$38,275▲ $6,223
Land, Buildings, and Equipment, Net$33,049$35,991▲ $2,942
Rtn Earn Endowment Incm Other Fnds$33,050$35,990▲ $2,940
Pd in Cap Srpls Land Bldg Eqp Fund$31,798$32,067▲ $269
Investments in Publicly Traded Securities$40,350$29,671▼ $10,679
Accounts Receivable$10,255$12,725▲ $2,470
Cash and Non-Interest-Bearing Accounts$8,314$3,972▼ $4,342
Prepaid Expenses and Deferred Charges$1,572$1,577▲ $5
Total Assets$125,592$122,661▼ $2,931
Other Assets Total-$450-
Liabilities
Other Liabilities$6,845$4,963▼ $1,882
Accounts Payable and Accrued Expenses$3,244$4,007▲ $763
Total Liabilities$10,089$8,970▼ $1,119
Net Assets / Fund Balance
Total Net Assets Fund Balance$115,503$113,691▼ $1,812
Total Liabilities and Net Assets / Fund Balance$125,592$122,661▼ $2,931

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,620$322,973$341,593
Leasehold Improvements$3,607$47,806$51,413
Land$13,764-$13,764
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Eric DiratsPresident
David C ColtonTrustee
Donald HumasonTrustee
Dr Gary RussolilloTrustee
Kathleen DevinyTrustee
Marion WhitneyTrustee
Joan CorellClerk
Suzanne DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,453
Program Service Revenue
$0
Investment Income
$3,133
Other Revenue
$110,852
All Other Contributions
$61,453
Change in Net Assets
$1,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$117,018
Other Expenses$56,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,196$44,173-$107,369
All Other Expenses$23,176--$23,176
Payroll Taxes$6,014$3,635-$9,649
Other Expenses$5,458--$5,458
Depreciation Depletion$4,384--$4,384
Fees for Services Accounting-$3,180-$3,180
Total Functional Expenses$123,010$50,988$0$173,998
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$3,113
N/p - Sheffield Financial$1,850
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
Yes
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 11B

“Form 990 and annual financial statements provided to board for review prior to filing of return.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Pine Hill Cemetery Association
EIN
04-1729170
Phone
4135687026
Address
140 WEST SILVER STREET, WESTFIELD, MA 01085

Signing Officer

Name
Eric Dirats
Title
President
Phone
4135687026
Signed
2016-07-12

Organization Details

Principal Officer
Eric Dirats
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Corbin & Tapases Pc
Address
711 SILVER STREET, AGAWAM, MA 01001
Preparer
Steven Rizas
Phone
4137897669
Supplemental Narrative

Additional Explanations

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

“Provide burial plots and burial services including perpetual care.”

Form 990, Part IX, Line 24E

“Gas & oil 4,817 0 0 truck expenses 4,446 0 0 insurance - workers comp 2,839 0 0 telephone 2,126 0 0 equipment rental & maint 1,879 0 0 office 1,438 0 0 rubbish removal 1,001 0 0 water & sewer 979 0 0 credit card charges 947 0 0 bad debt expense 700 0 0 advertising 628 0 0 house expense 492 0 0 small tools & equipment 424 0 0 supplies 260 0 0 shrubs & flowers 100 0 0 personal property tax 95 0 0 interest expense 5 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 838 unrealized loss -4,090 total -3,252”

Raw XML Appendix342 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1N/P - SHEFFIELD FINANCIAL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035991
IRS990ScheduleD/TotalLiabilityAmt04963
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND ANNUAL FINANCIAL STATEMENTS PROVIDED TO BOARD FOR REVIEW PRIOR TO FILING OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GAS & OIL 4,817 0 0 TRUCK EXPENSES 4,446 0 0 INSURANCE - WORKERS COMP 2,839 0 0 TELEPHONE 2,126 0 0 EQUIPMENT RENTAL & MAINT 1,879 0 0 OFFICE 1,438 0 0 RUBBISH REMOVAL 1,001 0 0 WATER & SEWER 979 0 0 CREDIT CARD CHARGES 947 0 0 BAD DEBT EXPENSE 700 0 0 ADVERTISING 628 0 0 HOUSE EXPENSE 492 0 0 SMALL TOOLS & EQUIPMENT 424 0 0 SUPPLIES 260 0 0 SHRUBS & FLOWERS 100 0 0 PERSONAL PROPERTY TAX 95 0 0 INTEREST EXPENSE 5 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 838 UNREALIZED LOSS -4,090 TOTAL -3,252
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0125592
IRS990/TotalAssetsEOYAmt0122661
IRS990/TotalAssetsGrp/BOYAmt0125592
IRS990/TotalAssetsGrp/EOYAmt0122661
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt061453
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050988
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010089
IRS990/TotalLiabilitiesEOYAmt08970
IRS990/TotalLiabilitiesGrp/BOYAmt010089
IRS990/TotalLiabilitiesGrp/EOYAmt08970
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115503
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0113691
IRS990/TotalOtherProgSrvcExpenseAmt067580
IRS990/TotalProgramServiceExpensesAmt0123010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113985
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0175438
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0125592
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122661
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC DIRATS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04135687026
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PINE HILL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PINE
ReturnHeader/Filer/EIN0041729170
ReturnHeader/Filer/PhoneNum04135687026
ReturnHeader/Filer/USAddress/AddressLine1Txt0140 WEST SILVER STREET
ReturnHeader/Filer/USAddress/CityNm0WESTFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001085
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042606349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORBIN & TAPASES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0711 SILVER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AGAWAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001001
ReturnHeader/PreparerPersonGrp/PhoneNum04137897669
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN RIZAS
ReturnHeader/ReturnTs02016-07-14T11:59:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-03-01
ReturnHeader/TaxPeriodEndDt02016-02-29
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$122,661
Liabilities
$8,970
Net assets
$113,691
Revenue
$175,438
Expenses
$173,998
Net income
$1,440
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.70$4.70$0.00$0.23$0.23
2024Detailed filing. Detailed filing data is available for this year.$4.98$0.04$4.94$1.84$2.66$0.82
2023Detailed filing. Detailed filing data is available for this year.$5.80$0.04$5.76$6.51$3.16$3.34
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.05$2.30$3.55$2.46$1.09
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.07$1.23$2.33$2.35$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.08$1.25$2.22$2.18$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.11$1.22$1.94$2.08$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.45$0.14$1.31$1.91$2.06$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.30$1.49$2.34$2.01$0.33
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.09$1.14$1.75$1.74$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.10$1.16$1.24$1.62$0.39
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.13$1.49$1.39$1.87$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.09$2.09$1.77$2.09$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.07$2.60$1.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.06$3.09$1.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.70$0.05$3.65$2.07