Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
990 • Fiscal year 2019 • EIN 04-1774040
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Up$4,760,825
Up $4,541 (+0.1%) from 2018
Net Assets
Up$4,754,900
Up $19,947 (+0.4%) from 2018
Liabilities
Down$5,925
Down $15,406 (-72%) from 2018
Revenue
Down$481,079
Down $397,896 (-45%) from 2018
Expenses
Up$431,413
Up $41,848 (+11%) from 2018
Net Income
Down$49,666
Down $439,744 (-90%) from 2018
Established in 1850, the cemetery is a private not for profit cemetery. It is operated and governed by a volunteer board of trustees. The cemetery serves families representing all religions, cultures and walks of life in a tradition of compassion, integrity and excellence.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,393,689 | $2,352,989 | ▼ $40,700 |
| Land, Buildings, and Equipment, Net | $1,916,470 | $2,061,690 | ▲ $145,220 |
| Accounts Receivable | $251,138 | $218,252 | ▼ $32,886 |
| Savings and Temporary Cash Investments | $118,781 | $103,596 | ▼ $15,185 |
| Cash and Non-Interest-Bearing Accounts | $73,884 | $20,033 | ▼ $53,851 |
| Prepaid Expenses and Deferred Charges | $2,322 | $4,265 | ▲ $1,943 |
| Total Assets | $4,756,284 | $4,760,825 | ▲ $4,541 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $21,331 | $5,925 | ▼ $15,406 |
| Total Liabilities | $21,331 | $5,925 | ▼ $15,406 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,456,431 | $3,962,823 | ▲ $506,392 |
| Temporarily Rstr Net Assets | $1,030,570 | $544,125 | ▼ $486,445 |
| Permanently Rstr Net Assets | $247,952 | $247,952 | → $0 |
| Total Net Assets Fund Balance | $4,734,953 | $4,754,900 | ▲ $19,947 |
| Total Liabilities and Net Assets / Fund Balance | $4,756,284 | $4,760,825 | ▲ $4,541 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,807,744 | $98,572 | $1,906,316 |
| Other Land Buildings | $147,914 | $386,173 | $534,087 |
| Land | $106,032 | - | $106,032 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $3,114,761 | - | - | - | $3,114,761 |
| 2017 | $2,848,233 | $69,593 | ▲ $263,126 | $50,649 | $3,114,761 |
| 2016 | $2,691,468 | $42,705 | ▲ $255,716 | $128,342 | $2,848,233 |
| 2015 | $2,747,417 | $87,224 | ▼ $76,862 | $52,243 | $2,691,468 |
| 2014 | $2,630,626 | $56,126 | ▲ $129,775 | $51,216 | $2,747,417 |
| Name | Title |
|---|---|
| James R Lafond | Trustee/president |
| Benjamin G Farnum | Trustee |
| David C Rand | Trustee |
| John a Smolak Esq | Trustee |
| Joseph Pelich | Trustee |
| William Duffy Jr Esq | Trustee |
| Dr Robert E Atwood | Trustee/clerk |
| Bradford B Wakeman | Trustee/treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $234,051 |
| Other Expenses | $197,362 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $203,211 | - | - | $203,211 |
| Depreciation Depletion | $53,118 | - | - | $53,118 |
| Payroll Taxes | $18,227 | - | - | $18,227 |
| Fees for Service Investment Mgmnt Fees | $15,716 | - | - | $15,716 |
| Other Expenses | $12,806 | - | - | $12,806 |
| Other Employee Benefits | $12,613 | - | - | $12,613 |
| Insurance | $8,799 | - | - | $8,799 |
| Travel | $8,079 | - | - | $8,079 |
| Fees for Services Accounting | $6,246 | - | - | $6,246 |
| Fees for Services Other | $4,358 | - | - | $4,358 |
| Office Expenses | $1,995 | - | - | $1,995 |
| All Other Expenses | $1,778 | - | - | $1,778 |
| Total Functional Expenses | $431,413 | $0 | $0 | $431,413 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $431,413 |
| Expenses per Audited Statements | $415,697 |
| Total Expenses per Audited Statements | $415,697 |
| Expenses Not Reported on Financial Statements | $15,716 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is available at the board meetings for review.”
“Would be reviewed at board meetings.”
“The board does not receive any compensation and reviews and establishes all employee payroll amounts.”
“The governing documents and financial statements are available at the offices of the association and the tax return is available on guidestar website.”
“The funds provide for perpetual care.”
“The association is exempt from federal income taxes under section 501(c)(13) of the internal revenue code. The accounting standard on accounting for uncertainty in income taxes addresses determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. There are no unrecognized tax benefits identified or recorded as liabilities for the years ended april 30, 2019 and 2018.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21331 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5925 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 251138 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 218252 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ESTABLISHED IN 1850, THE CEMETERY IS A PRIVATE NOT FOR PROFIT CEMETERY. IT IS OPERATED AND GOVERNED BY A VOLUNTEER BOARD OF TRUSTEES. THE CEMETERY SERVES FAMILIES REPRESENTING ALL RELIGIONS, CULTURES AND WALKS OF LIFE IN A TRADITION OF COMPASSION, INTEGRITY AND EXCELLENCE. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1778 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1778 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NANCY LEONARDI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9786825786 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 177 SALEM STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NORTH ANDOVER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01845 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 73884 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 20033 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 121492 |
| IRS990/CYOtherExpensesAmt | 0 | 197362 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 359587 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 49666 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 234051 |
| IRS990/CYTotalExpensesAmt | 0 | 431413 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 481079 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 53118 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 53118 |
| IRS990/Desc | 0 | OPERATION OF A FULL SERVICE CEMETERY INCLUDING SALES OF GRAVE LOTS, BURIALS AND MAINTENANCE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 431413 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6246 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6246 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4358 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4358 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 15716 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15716 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRADFORD B WAKEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES R LAFOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BENJAMIN G FARNUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM DUFFY JR ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID C RAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR ROBERT E ATWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN A SMOLAK ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH PELICH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE/PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE/CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1850 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 58601 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 543883 |
| IRS990/GrossReceiptsAmt | 0 | 966361 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8799 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8799 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 62891 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 62891 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2393689 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2352989 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 484745 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1916470 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2061690 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2546435 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 485282 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | ESTABLISHED IN 1850, THE CEMETERY IS A PRIVATE NOT FOR PROFIT CEMETERY. IT IS OPERATED AND GOVERNED BY A VOLUNTEER BOARD OF TRUSTEES. THE CEMETERY SERVES FAMILIES REPRESENTING ALL RELIGIONS, CULTURES AND WALKS OF LIFE IN A TRADITION OF COMPASSION, INTEGRITY AND EXCELLENCE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4734953 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4754900 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 58601 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 58601 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -29719 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1995 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1995 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12613 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12613 |
| IRS990/OtherExpensesGrp/Desc | 0 | OUTSIDE SERVICES & LABO |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE & UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 36000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 26480 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 21987 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12806 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 36000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26480 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21987 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12806 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 203211 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 203211 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18227 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 18227 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 247952 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 247952 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2322 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4265 |
| IRS990/PrincipalOfficerNm | 0 | JAMES LAFOND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GRAVE LOT SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INTERMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FOUNDATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FLOWER AND TREE FUND |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MISC INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 170140 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 152810 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24656 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 9070 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2911 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 170140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 152810 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24656 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 9070 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2911 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 490000 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 84635 |
| IRS990/PYOtherExpensesAmt | 0 | 170524 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 304340 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 489410 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 219041 |
| IRS990/PYTotalExpensesAmt | 0 | 389565 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 878975 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49666 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 359587 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 118781 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 103596 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1807744 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 98572 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1906316 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 3114761 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 3114761 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 15542 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2848233 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 69593 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3114761 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 263126 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 50649 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 13314 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2691468 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 42705 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2848233 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 255716 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 128342 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 14068 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2747417 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 87224 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2691468 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -76862 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 52243 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 17894 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2630626 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 56126 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2747417 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 129775 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 51216 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 15716 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 415697 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 15716 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 106032 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 106032 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -29719 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 147914 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 386173 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 534087 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -29719 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 481079 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FUNDS PROVIDE FOR PERPETUAL CARE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE ARE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED APRIL 30, 2019 AND 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2061690 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 431413 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 481079 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 451360 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 415697 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS AVAILABLE AT THE BOARD MEETINGS FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WOULD BE REVIEWED AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD DOES NOT RECEIVE ANY COMPENSATION AND REVIEWS AND ESTABLISHES ALL EMPLOYEE PAYROLL AMOUNTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICES OF THE ASSOCIATION AND THE TAX RETURN IS AVAILABLE ON GUIDESTAR WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1030570 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 544125 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4756284 |
| IRS990/TotalAssetsEOYAmt | 0 | 4760825 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4756284 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4760825 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 431413 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 431413 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 21331 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 5925 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 21331 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5925 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4734953 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4754900 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 431413 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 359587 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 481079 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 481079 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4756284 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4760825 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 8079 |
| IRS990/TravelGrp/TotalAmt | 0 | 8079 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 3456431 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 3962823 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 22 |
| IRS990/USAddress/CityNm | 0 | NORTH ANDOVER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01845 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | WWW.RIDGEWOODCEMETERY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES LAFOND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9786825786 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-03-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RIDGEWOOD CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RIDG |
| ReturnHeader/Filer/EIN | 0 | 041774040 |
| ReturnHeader/Filer/PhoneNum | 0 | 9786825786 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 22 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NORTH ANDOVER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01845 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 2F238FF1480BFAC9B2B18A4F409931CE95DA5210 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 2F238FF1480BFAC9B2B18A4F409931CE95DA5210 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 71.192.112.144 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-03-13 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:23:33 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043209238 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.