Civic Intelligence

Woodland Dell Cemetery Association

EIN 04-2142692 • 501(c)13 • Wilbraham, MA

Profile

Sale & maintenance of cemetery lots

PO Box 883Wilbraham, MA 01095

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Asset Growth

26th percentile

0.0%

Faster asset growth than 26% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$725,171

Flat from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Flat

$725,171

Flat from 2022

Revenue

Down

$0

Down $45,575 (-100%) from 2022

Expenses

Down

$0

Down $47,617 (-100%) from 2022

Net Income

Up

$0

Up $2,042 (+100%) from 2022

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $671,005Liabilities 2011: $0Net Assets 2011: $671,0052011Assets 2012: $672,448Liabilities 2012: $0Net Assets 2012: $672,4482012Assets 2013: $716,287Liabilities 2013: $0Net Assets 2013: $716,2872013Assets 2014: $722,755Liabilities 2014: $0Net Assets 2014: $722,7552014Assets 2015: $738,608Liabilities 2015: $0Net Assets 2015: $738,6082015Assets 2016: $704,484Liabilities 2016: $0Net Assets 2016: $704,4842016Assets 2017: $712,742Liabilities 2017: $0Net Assets 2017: $712,7422017Assets 2018: $703,360Liabilities 2018: $0Net Assets 2018: $703,3602018Assets 2019: $696,018Liabilities 2019: $0Net Assets 2019: $696,0182019Assets 2020: $669,560Liabilities 2020: $0Net Assets 2020: $669,5602020Assets 2021: $749,905Liabilities 2021: $0Net Assets 2021: $749,9052021Assets 2022: $725,171Liabilities 2022: $0Net Assets 2022: $725,1712022Assets 2023: $725,171Liabilities 2023: $0Net Assets 2023: $725,1712023

Highlighted filing

2023

Assets$725,171
Liabilities$0
Net Assets$725,171

Operations Trend

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

$100K$50K$0-$50KExpenses 2011: $29,4042011Revenue 2012: $34,732Expenses 2012: $47,897Net Income 2012: -$13,1652012Revenue 2013: $55,801Expenses 2013: $27,657Net Income 2013: $28,1442013Revenue 2014: $67,732Expenses 2014: $28,564Net Income 2014: $39,1682014Revenue 2015: $62,677Expenses 2015: $41,228Net Income 2015: $21,4492015Revenue 2016: $25,956Expenses 2016: $45,096Net Income 2016: -$19,1402016Revenue 2017: $56,467Expenses 2017: $37,318Net Income 2017: $19,1492017Revenue 2018: $41,918Expenses 2018: $60,040Net Income 2018: -$18,1222018Revenue 2019: $30,976Expenses 2019: $45,534Net Income 2019: -$14,5582019Revenue 2020: $55,306Expenses 2020: $43,952Net Income 2020: $11,3542020Revenue 2021: $49,914Expenses 2021: $42,769Net Income 2021: $7,1452021Revenue 2022: $45,575Expenses 2022: $47,617Net Income 2022: -$2,0422022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2023

Revenue$0
Expenses$0
Net Income$0

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$7.25$0.00$7.25$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$7.25$0.00$7.25$0.46$0.48$0.02
2021Detailed filing. Detailed filing data is available for this year.$7.50$0.00$7.50$0.50$0.43$0.07
2020Detailed filing. Detailed filing data is available for this year.$6.70$0.00$6.70$0.55$0.44$0.11
2019Detailed filing. Detailed filing data is available for this year.$6.96$0.00$6.96$0.31$0.46$0.15
2018Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$0.42$0.60$0.18
2017Detailed filing. Detailed filing data is available for this year.$7.13$0.00$7.13$0.56$0.37$0.19
2016Detailed filing. Detailed filing data is available for this year.$7.04$0.00$7.04$0.26$0.45$0.19
2015Detailed filing. Detailed filing data is available for this year.$7.39$0.00$7.39$0.63$0.41$0.21
2014Detailed filing. Detailed filing data is available for this year.$7.23$0.00$7.23$0.68$0.29$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.16$0.00$7.16$0.56$0.28$0.28
2012Summary only. Only limited summary data is available for this year.$6.72$0.00$6.72$0.35$0.48$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.71$0.00$6.71$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Sale & maintenance of cemetery lots

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$594,625$594,625→ $0
Land, Buildings, and Equipment, Net$109,200$109,200→ $0
Savings and Temporary Cash Investments$16,223$16,223→ $0
Cash and Non-Interest-Bearing Accounts$5,123$5,123→ $0
Total Assets$725,171$725,171→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$725,171$725,171→ $0
Total Net Assets Fund Balance$725,171$725,171→ $0
Total Liabilities and Net Assets / Fund Balance$725,171$725,171→ $0

Asset Categories

AssetBook ValueDepreciationBasis
Land$109,200-$109,200
Compensation and Service Providers

Board Members and Trustees

NameTitle
Westcott ClarkePresident
Sheryl HillClerk/secret
Cheryl ClarkeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
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

The president and treasurer review the 990 before filing.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request by contacting either the president or the treasurer

Filing and Contact Details

Filer

Filer Name
Woodland Dell Cemetery Association
EIN
04-2142692
Phone
4135966543
Address
PO BOX 883, WILBRAHAM, MA 01095

Signing Officer

Name
Westcott Clarke
Title
President
Phone
4135966543
Signed
2024-02-15

Organization Details

Principal Officer
Westcott Clarke
Formed
1858
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Gomes Dacruz & Tracy Pc
Address
77 WINSOR STREET PO BOX 588, LUDLOW, MA 01056-3469
Preparer
Mark a Germain CPA
Phone
4135897831
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

VOLUNTEER BOARD

Raw XML Appendix224 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SALE & MAINTENANCE OF CEMETERY LOTS
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0WESTCOTT CLARKE
IRS990/BooksInCareOfDetail/PhoneNum04135966543
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0510 MOUNTAIN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0WILBRAHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001095
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05123
IRS990/CashNonInterestBearingGrp/EOYAmt05123
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SALE & MAINTENANCE OF CEMETERY LOTS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0CHERYL CLARKE
IRS990/Form990PartVIISectionAGrp/PersonNm1WESTCOTT CLARKE
IRS990/Form990PartVIISectionAGrp/PersonNm2SHERYL HILL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK/SECRET
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01858
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0594625
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0594625
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0109200
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0109200
IRS990/LandBldgEquipCostOrOtherBssAmt0109200
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SALE & MAINTENANCE OF CEMETERY LOTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0725171
IRS990/NetAssetsOrFundBalancesEOYAmt0725171
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0725171
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0725171
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WESTCOTT CLARKE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt027125
IRS990/PYOtherExpensesAmt042517
IRS990/PYProgramServiceRevenueAmt018450
IRS990/PYRevenuesLessExpensesAmt0-2042
IRS990/PYSalariesCompEmpBnftPaidAmt05100
IRS990/PYTotalExpensesAmt047617
IRS990/PYTotalRevenueAmt045575
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016223
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016223
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0109200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0109200
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0109200
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND TREASURER REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY CONTACTING EITHER THE PRESIDENT OR THE TREASURER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0725171
IRS990/TotalAssetsEOYAmt0725171
IRS990/TotalAssetsGrp/BOYAmt0725171
IRS990/TotalAssetsGrp/EOYAmt0725171
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0725171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0725171
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0725171
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0725171
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0510 MOUNTAIN ROAD
IRS990/USAddress/CityNm0WILBRAHAM
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001095
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WESTCOTT CLARKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04135966543
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODLAND DELL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0042142692
ReturnHeader/Filer/PhoneNum04135966543
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 883
ReturnHeader/Filer/USAddress/CityNm0WILBRAHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001095
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043040103
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOMES DACRUZ & TRACY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt077 WINSOR STREET PO BOX 588
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUDLOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0010563469
ReturnHeader/PreparerPersonGrp/PhoneNum04135897831
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A GERMAIN CPA
ReturnHeader/ReturnTs02024-02-15T22:00:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CLARKE
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.