Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$470,419
Down $27,590 (-5.5%) from 2024
Net Assets
Down$470,419
Down $23,336 (-4.7%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$0
Down $184,045 (-100%) from 2024
Expenses
Down$23,336
Down $242,507 (-91%) from 2024
Net Income
Up-$23,336
Up $58,462 (+71%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2024 to Feb 28, 2025
- Signed
- Jan 15, 2026
- Return Version
- 2024v5.2
Mission and Program Overview
Mission
The operation and maintenance of a cemetery
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ERIC DIRATS | President | - | $0 | - | - |
| ANDREA PENNINGTON | Treasurer | - | $0 | - | - |
| ELLEN JORDAN | Secretary | - | $0 | - | - |
| DALE DICKERSON | Trustee | - | $0 | - | - |
| DONALD HUMASON | Trustee | - | $0 | - | - |
| CYNTHIA GAYLORD | Trustee | - | $0 | - | - |
| GENE THEROUX | Trustee | - | $0 | - | - |
| JOSEPH WYNN | Trustee | - | $0 | - | - |
| JOAN CORELL | Trustee | - | $0 | - | - |
| GARY RUSSOLILLO | Trustee | - | $0 | - | - |
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
- Signed
- 2026-01-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Pignatare & Sagan LLC
- Address
- 1089 Elm Street, West Springfield, MA 01089
- Preparer
- Charles E Sagan
- Phone
- 4137469465
Supplemental Narrative
Additional Explanations
Other Expenses.1009
“Depreciation $23336”
Other Assets.1001
“Automobiles - Beginning $45811 Automobiles - Ending $30867”
Other Assets.1002
“Furniture and Fixtures - Beginning $798 Furniture and Fixtures - Ending $798”
Other Assets.1003
“Machinery and Equipment - Beginning $35331 Machinery and Equipment - Ending $30535”
Other Assets.1004
“Miscellaneous - Beginning $0 Miscellaneous - Ending $-529”
Other Assets.1005
“Accounts Receivable - Beginning $4080 Accounts Receivable - Ending $0”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $3434 Prepaid Expenses and Deferred Charges - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2246 Accounts Payable and Accrued Expenses - Ending $0”
Total Liabilities.1
“PAYROLL TAX LIABILITIES - Beginning $2008 PAYROLL TAX LIABILITIES - Ending $0”
Raw XML Appendix144 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KALISTA FANTAKIS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4135687026 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 140 WEST SILVER STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WESTFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01085 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 350939 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 354199 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23336 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 498009 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 470419 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 57616 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 54549 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 493755 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 470419 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 493755 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 470419 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ERIC DIRATS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANDREA PENNINGTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ELLEN JORDAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DALE DICKERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DONALD HUMASON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CYNTHIA GAYLORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | GENE THEROUX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JOSEPH WYNN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JOAN CORELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | GARY RUSSOLILLO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 89454 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 61671 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 23336 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE OPERATION AND MAINTENANCE OF A CEMETERY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4254 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 23336 |
| IRS990EZ/TotalRevenueAmt | 0 | 0 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $23336 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Automobiles - Beginning $45811 Automobiles - Ending $30867 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Furniture and Fixtures - Beginning $798 Furniture and Fixtures - Ending $798 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Machinery and Equipment - Beginning $35331 Machinery and Equipment - Ending $30535 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Miscellaneous - Beginning $0 Miscellaneous - Ending $-529 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Accounts Receivable - Beginning $4080 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Prepaid Expenses and Deferred Charges - Beginning $3434 Prepaid Expenses and Deferred Charges - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Payable and Accrued Expenses - Beginning $2246 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PAYROLL TAX LIABILITIES - Beginning $2008 PAYROLL TAX LIABILITIES - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Assets.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Assets.1004 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ERIC DIRATS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINE HILL CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINE |
| ReturnHeader/Filer/EIN | 0 | 041729170 |
| ReturnHeader/Filer/PhoneNum | 0 | 4135687026 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 140 WEST SILVER STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WESTFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01085 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203787880 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Pignatare & Sagan LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1089 Elm Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | West Springfield |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01089 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4137469465 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHARLES E SAGAN |
| ReturnHeader/ReturnTs | 0 | 2026-01-15T15:56:52-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-02-28 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $470,419
- Liabilities
- -
- Net assets
- $470,419
- Revenue
- $0
- Expenses
- $23,336
- Net income
- -$23,336