Civic Intelligence

First Parish Cemetary Association of Norwell

990 • Fiscal year 2025 • EIN 04-2157228

May 01, 2024 to Apr 30, 2025 • Filed on May 13, 2025

Organization Profile
PO Box 763Norwell, MA 02061

(781) 929-4553

Siviq Scores

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

Liabilities / Assets

75th percentile

0.00x

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

2025 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.00x

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

2025 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

1st percentile

-350%

Higher net margin than 1% of similar nonprofits.

2025 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2025 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$635,911

Up $191,771 (+43%) from 2012

Net Assets

Up

$635,911

Up $191,771 (+43%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin1st percentile

Revenue

Down

$6,427

Down $628 (-8.9%) from 2012

Expenses

Down

$28,945

Down $6,643 (-19%) from 2012

Net Income

Up

-$22,518

Up $6,015 (+21%) from 2012

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$800K$600K$400K$200K$0Assets 2011: $459,850Liabilities 2011: $0Net Assets 2011: $459,8502011Assets 2012: $444,140Liabilities 2012: $0Net Assets 2012: $444,1402012Assets 2025: $635,911Liabilities 2025: $0Net Assets 2025: $635,9112025

Highlighted filing

2025

Assets$635,911
Liabilities$0
Net Assets$635,911
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KExpenses 2011: $22,1592011Revenue 2012: $7,055Expenses 2012: $35,588Net Income 2012: -$28,5332012Revenue 2025: $6,427Expenses 2025: $28,945Net Income 2025: -$22,5182025

Highlighted filing

2025

Revenue$6,427
Expenses$28,945
Net Income-$22,518
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$6,427
Mission and Program Overview

Mission

To preserve, maintain and protect one of the oldest private cemeteries in

To preserve, maintain and protect one of the oldest private cemeteries in massachusetts, along with facilitating burials of those who have purchased plots in the past, but have not used them to date.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$539,626$590,589▲ $50,963
Cash and Non-Interest-Bearing Accounts$29,252$45,322▲ $16,070
Total Assets$568,878$635,911▲ $67,033
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$557,367$624,389▲ $67,022
Net Assets With Donor Restrictions$11,511$11,522▲ $11
Total Net Assets Fund Balance$568,878$635,911▲ $67,033
Total Liabilities and Net Assets / Fund Balance$568,878$635,911▲ $67,033
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Donald SpradinPresident
Richard MerrittSecretary
Richard MerrittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,520
Program Service Revenue
$2,731
Investment Income
$85
Other Revenue
$91
All Other Contributions
$3,520
Change in Net Assets
$-22,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$25,316$2,799-$28,115
Fees for Services Accounting-$830-$830
Total Functional Expenses$25,316$3,629$0$28,945
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
First Parish Cemetary Association
EIN
04-2157228
Phone
7819294553
Address
PO BOX 763, NORWELL, MA 02061

Signing Officer

Name
Richard Merritt
Title
Secretary
Phone
7819294611
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Spradin
Formed
1908
Legal Domicile
Ma
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
South Shore Accounting and Taxes LLC
Address
50 MATTAKEESETT ST, PEMBROKE, MA 02359
Preparer
Thomas J Pugliese
Phone
7819243141
Supplemental Narrative

Additional Explanations

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

“To preserve, maintain and protect one of the oldest private cemeteries in massachusetts, along with facilitating burials of those who have purchased plots in the past, but have not used them to date.”

Form 990, Part IX, Line 11G

“Custodian 18,600 0 0 tree work 3,550 0 0 burial 1,428 0 0 insurance 0 1,224 0 repairs 843 0 0 post office 0 373 0 fence 600 0 0 miscelaneous 295 0 0 website design 0 802 0 meeting expense 0 150 0 contribution 0 250 0 total 25,316 2,799 0”

Raw XML Appendix235 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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IRS990/FormationYr01908
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt06427
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentInJointVentureInd0false
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd0false
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES IN MASSACHUSETTS, ALONG WITH FACILITATING BURIALS OF THOSE WHO HAVE PURCHASED PLOTS IN THE PAST, BUT HAVE NOT USED THEM TO DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CUSTODIAN 18,600 0 0 TREE WORK 3,550 0 0 BURIAL 1,428 0 0 INSURANCE 0 1,224 0 REPAIRS 843 0 0 POST OFFICE 0 373 0 FENCE 600 0 0 MISCELANEOUS 295 0 0 WEBSITE DESIGN 0 802 0 MEETING EXPENSE 0 150 0 CONTRIBUTION 0 250 0 TOTAL 25,316 2,799 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07819294611
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF NORWELL
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ReturnHeader/Filer/EIN0042157228
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 MATTAKEESETT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEMBROKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002359
ReturnHeader/PreparerPersonGrp/PhoneNum07819243141
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J PUGLIESE
ReturnHeader/ReturnTs02025-07-09T13:48:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$635,911
Liabilities
$0
Net assets
$635,911
Revenue
$6,427
Expenses
$28,945
Net income
-$22,518
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$0.06$0.29$0.23
2012Summary only. Only limited summary data is available for this year.$4.44$0.00$4.44$0.07$0.36$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$0.00$4.60$0.22
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)13 • $500k-$1M nonprofits