Civic Intelligence

Evergreen Cemetery Association

EIN 04-2040740 • 501(c)13 • South Hadley, MA

Profile

CEMETERY

PO Box 451South Hadley, MA 01075

n/A

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.01x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.06x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

41st percentile

2.8%

Higher net margin than 41% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$10,263

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 24.7% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

72nd percentile

5.3%

Faster asset growth than 72% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

1.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$288,221

Up $14,509 (+5.3%) from 2023

Liabilities

Up

$2,403

Up $736 (+44%) from 2023

Net Assets

Up

$285,818

Up $13,773 (+5.1%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin41st percentile

Revenue

Up

$41,584

Up $651 (+1.6%) from 2023

Expenses

Up

$40,416

Up $2,967 (+7.9%) from 2023

Net Income

Down

$1,168

Down $2,316 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$300K$200K$100K$0Assets 2012: $160,266Liabilities 2012: $1,8802012Assets 2013: $169,566Liabilities 2013: $8392013Assets 2014: $205,433Liabilities 2014: $9562014Assets 2015: $202,130Liabilities 2015: $3,4332015Assets 2016: $182,877Liabilities 2016: $1,4602016Assets 2017: $178,566Liabilities 2017: $3262017Assets 2018: $196,643Liabilities 2018: $522018Assets 2019: $156,545Liabilities 2019: $1,3112019Assets 2020: $199,807Liabilities 2020: $8012020Assets 2022: $234,452Liabilities 2022: $913Net Assets 2022: $233,5392022Assets 2023: $273,712Liabilities 2023: $1,667Net Assets 2023: $272,0452023Assets 2024: $288,221Liabilities 2024: $2,403Net Assets 2024: $285,8182024

Highlighted filing

2024

Assets$288,221
Liabilities$2,403
Net Assets$285,818
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$100K$50K$0-$50KRevenue 2012: $34,323Expenses 2012: $60,158Net Income 2012: -$25,8352012Revenue 2013: $35,271Expenses 2013: $36,115Net Income 2013: -$8442013Revenue 2014: $62,179Expenses 2014: $46,034Net Income 2014: $16,1452014Revenue 2015: $39,440Expenses 2015: $44,959Net Income 2015: -$5,5192015Revenue 2016: $37,605Expenses 2016: $45,250Net Income 2016: -$7,6452016Revenue 2017: $26,571Expenses 2017: $42,141Net Income 2017: -$15,5702017Revenue 2018: $61,047Expenses 2018: $46,514Net Income 2018: $14,5332018Revenue 2019: $51,893Expenses 2019: $63,264Net Income 2019: -$11,3712019Revenue 2020: $53,024Expenses 2020: $43,172Net Income 2020: $9,8522020Revenue 2022: $67,809Expenses 2022: $35,200Net Income 2022: $32,6092022Revenue 2023: $40,933Expenses 2023: $37,449Net Income 2023: $3,4842023Revenue 2024: $41,584Expenses 2024: $40,416Net Income 2024: $1,1682024

Highlighted filing

2024

Revenue$41,584
Expenses$40,416
Net Income$1,168
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$288,221
Liabilities
$2,403
Net assets
$285,818
Revenue
$41,584
Expenses
$40,416
Net income
$1,168
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.02$2.86$0.42$0.40$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.74$0.02$2.72$0.41$0.37$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.34$0.68$0.35$0.33
2020Summary only. Only limited summary data is available for this year.$2.00$0.01$0.53$0.43$0.10
2019Summary only. Only limited summary data is available for this year.$1.57$0.01$0.52$0.63$0.11
2018Summary only. Only limited summary data is available for this year.$1.97$0.00$0.61$0.47$0.15
2017Summary only. Only limited summary data is available for this year.$1.79$0.00$0.27$0.42$0.16
2016Summary only. Only limited summary data is available for this year.$1.83$0.01$0.38$0.45$0.08
2015Summary only. Only limited summary data is available for this year.$2.02$0.03$0.39$0.45$0.06
2014Summary only. Only limited summary data is available for this year.$2.05$0.01$0.62$0.46$0.16
2013Summary only. Only limited summary data is available for this year.$1.70$0.01$0.35$0.36$0.01
2012Summary only. Only limited summary data is available for this year.$1.60$0.02$0.34$0.60$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$45,986
Mission and Program Overview

Mission

CEMETERY

Program Services

DescriptionGrantsExpenses
SOLD LOTS & PROVIDED FUNERAL SERVICES$0$40,416
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT LACARESSESuperintendentPT$10,263-$10,263
HEIDI MCGUIRETreasurer-$2,072-$2,072
JEFFREY BARNAPresident & Trustee-$0--
BETH HEALYClerk & Trustee-$0--
DAWN SHAWV Pres & Trustee-$0--
SETH CAREYTrustee-$0--
LYNDON BAGGTrustee-$0--
JOHN DUDATrustee-$0--
WAYNE MONATTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Evergreen Cemetery Association
EIN
04-2040740
Phone
4132031587
Address
PO BOX 451, SOUTH HADLEY, MA 01075

Signing Officer

Name
HEIDI MCgUIRE
Title
Treasurer
Phone
4132031587
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Skiff & Kocot LLC
Address
2811 SW 40TH ST, CAPE CORAL, FL 33914
Preparer
Christine M Kocot
Phone
2399802765
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: DIVIDEND INCOME. Amount: 7,320. Description: INTEREST INCOME. Amount: 29. Description: CAPITAL GAIN DISTRIBUTIONS. Amount: 413. Total Included on Form 990-EZ, line 4: 7,762.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: PAYROLL TAXES. Amount: 1,749. Description: INSURANCE. Amount: 2,678. Description: MISCELLANEOUS. Amount: 581. Description: BURIAL. Amount: 7,200. Total to Form 990-EZ, line 16: 12,208.”

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

“Description: INCREASE IN UNREALIZED APPRECIATION. Amount: 12,605.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: MISCELLANEOUS. Beg. of Year Amount: 1,667. End of Year Amount: 2,403.”

Raw XML Appendix152 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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TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessNameControlTxt0EVER
ReturnHeader/Filer/EIN0042040740
ReturnHeader/Filer/PhoneNum04132031587
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ReturnHeader/Filer/USAddress/CityNm0SOUTH HADLEY
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE M KOCOT
ReturnHeader/ReturnTs02025-11-07T14:32:05-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)13 • <$500k nonprofits