Civic Intelligence

Hillcrest Park Cemetery Association

EIN 04-2280806 • 501(c)13 • Springfield, MA

Pub. 78 Eligible

Profile

CEMETERY OPERATIONS

895 Parker StreetSpringfield, MA 01129
Siviq Scores

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

Liabilities / Assets

87th percentile

0.08x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.26x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

15th percentile

-11%

Higher net margin than 15% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

97th percentile

$143,520

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

12th percentile

-0.9%

Faster asset growth than 12% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

37th percentile

0.1%

Faster revenue growth than 37% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$3,791,925

Down $32,774 (-0.9%) from 2024

Liabilities

Up

$318,049

Up $43,012 (+16%) from 2024

Net Assets

Down

$3,473,876

Down $75,786 (-2.1%) from 2024

Operations
Liabilities / Revenue84th percentileNet Margin15th percentile

Revenue

Up

$1,211,554

Up $1,330 (+0.1%) from 2024

Expenses

Up

$1,343,551

Up $204,475 (+18%) from 2024

Net Income

Down

-$131,997

Down $203,145 (-286%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,180,157Liabilities 2011: $15,311Net Assets 2011: $3,164,8462011Assets 2012: $3,120,175Liabilities 2012: $13,427Net Assets 2012: $3,106,7482012Assets 2013: $3,087,168Liabilities 2013: $43,738Net Assets 2013: $3,043,4302013Assets 2014: $3,086,040Liabilities 2014: $41,744Net Assets 2014: $3,044,2962014Assets 2015: $2,905,803Liabilities 2015: $44,582Net Assets 2015: $2,861,2212015Assets 2016: $3,038,859Liabilities 2016: $91,570Net Assets 2016: $2,947,2892016Assets 2018: $3,156,117Liabilities 2018: $86,237Net Assets 2018: $3,069,8802018Assets 2019: $3,102,691Liabilities 2019: $81,647Net Assets 2019: $3,021,0442019Assets 2020: $3,167,730Liabilities 2020: $28,262Net Assets 2020: $3,139,4682020Assets 2021: $3,626,840Liabilities 2021: $87,932Net Assets 2021: $3,538,9082021Assets 2022: $3,262,585Liabilities 2022: $88,782Net Assets 2022: $3,173,8032022Assets 2023: $3,375,661Liabilities 2023: $178,422Net Assets 2023: $3,197,2392023Assets 2024: $3,824,699Liabilities 2024: $275,037Net Assets 2024: $3,549,6622024Assets 2025: $3,791,925Liabilities 2025: $318,049Net Assets 2025: $3,473,8762025

Highlighted filing

2025

Assets$3,791,925
Liabilities$318,049
Net Assets$3,473,876
Open 2025 Filing

Operations Trend

Revenue Growth37th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $577,544Expenses 2011: $753,585Net Income 2011: -$176,0412011Revenue 2012: $654,630Expenses 2012: $712,728Net Income 2012: -$58,0982012Revenue 2013: $612,070Expenses 2013: $675,388Net Income 2013: -$63,3182013Revenue 2014: $589,834Expenses 2014: $588,968Net Income 2014: $8662014Revenue 2015: $440,350Expenses 2015: $623,425Net Income 2015: -$183,0752015Revenue 2016: $667,957Expenses 2016: $581,889Net Income 2016: $86,0682016Revenue 2018: $791,638Expenses 2018: $785,132Net Income 2018: $6,5062018Revenue 2019: $746,838Expenses 2019: $795,674Net Income 2019: -$48,8362019Revenue 2020: $899,856Expenses 2020: $781,431Net Income 2020: $118,4252020Revenue 2021: $998,805Expenses 2021: $822,089Net Income 2021: $176,7162021Revenue 2022: $1,012,599Expenses 2022: $955,131Net Income 2022: $57,4682022Revenue 2023: $946,824Expenses 2023: $1,083,944Net Income 2023: -$137,1202023Revenue 2024: $1,210,224Expenses 2024: $1,139,076Net Income 2024: $71,1482024Revenue 2025: $1,211,554Expenses 2025: $1,343,551Net Income 2025: -$131,9972025

Highlighted filing

2025

Revenue$1,211,554
Expenses$1,343,551
Net Income-$131,997
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$3,791,925
Liabilities
$318,049
Net assets
$3,473,876
Revenue
$1,211,554
Expenses
$1,343,551
Net income
-$131,997
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.79$0.32$3.47$1.21$1.34$0.13
2024Detailed filing. Detailed filing data is available for this year.$3.82$0.28$3.55$1.21$1.14$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.38$0.18$3.20$0.95$1.08$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.26$0.09$3.17$1.01$0.96$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.63$0.09$3.54$1.00$0.82$0.18
2020Summary only. Only limited summary data is available for this year.$3.17$0.03$3.14$0.90$0.78$0.12
2019Summary only. Only limited summary data is available for this year.$3.10$0.08$3.02$0.75$0.80$0.05
2018Summary only. Only limited summary data is available for this year.$3.16$0.09$3.07$0.79$0.79$0.01
2016Summary only. Only limited summary data is available for this year.$3.04$0.09$2.95$0.67$0.58$0.09
2015Summary only. Only limited summary data is available for this year.$2.91$0.04$2.86$0.44$0.62$0.18
2014Summary only. Only limited summary data is available for this year.$3.09$0.04$3.04$0.59$0.59$0.00
2013Summary only. Only limited summary data is available for this year.$3.09$0.04$3.04$0.61$0.68$0.06
2012Summary only. Only limited summary data is available for this year.$3.12$0.01$3.11$0.65$0.71$0.06
2011Summary only. Only limited summary data is available for this year.$3.18$0.02$3.16$0.58$0.75$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.2
Gross Receipts
$1,211,554
Mission and Program Overview

Mission

CEMETERY OPERATIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,449,825$1,505,683▲ $55,858
Land, Buildings, and Equipment, Net$1,316,356$1,284,004▼ $32,352
Cash and Non-Interest-Bearing Accounts$439,918$445,008▲ $5,090
Savings and Temporary Cash Investments$148,628$103,872▼ $44,756
Accounts Receivable$25,790$20,290▼ $5,500
Prepaid Expenses and Deferred Charges$18,904$7,790▼ $11,114
Inventories for Sale or Use$2,500$2,500→ $0
Total Assets$3,824,699$3,791,925▼ $32,774
Other Assets Total$422,778$422,778→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$239,275$277,466▲ $38,191
Accounts Payable and Accrued Expenses$35,762$40,583▲ $4,821
Total Liabilities$275,037$318,049▲ $43,012
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,417,207$2,341,421▼ $75,786
Net Assets With Donor Restrictions$1,132,455$1,132,455→ $0
Total Net Assets Fund Balance$3,549,662$3,473,876▼ $75,786
Total Liabilities and Net Assets / Fund Balance$3,824,699$3,791,925▼ $32,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$671,588$1,466,627$2,138,215
Equipment$502,097$476,443$978,540
Land$72,877-$72,877
Other Land Buildings$29,946$6,571$36,517
Leasehold Improvements$7,496$28,051$35,547
Other Assets Org$19,555--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dennis a Livieratos SrDirectorFT$143,520$143,520
Dennis a Livieratos JrPresidentFT$110,784$110,784

Board Members and Trustees

NameTitle
Teresa SantanielloSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,148,365
Investment Income
$63,189
Other Revenue
$0
Change in Net Assets
$-131,997
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$798,297
Salaries, Compensation, and Employee Benefits$545,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$349,391--$349,391
Depreciation Depletion$171,971--$171,971
Current Officers, Directors, Trustees, and Key Employees$143,520--$143,520
Occupancy$89,617--$89,617
Insurance$87,663--$87,663
Office Expenses$71,089--$71,089
Payroll Taxes$52,343--$52,343
Interest$15,859--$15,859
Advertising$9,580--$9,580
Fees for Service Investment Mgmnt Fees$8,405--$8,405
Other Expenses$6,291--$6,291
Total Functional Expenses$1,343,551$0$0$1,343,551
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11A

“The board of trustees reviews form 990 prior to submission.”

Form 990, Part VI, Section B, Line 15A

“The board of trustees reviews salaries annually.”

Form 990, Part VI, Section C, Line 19

“Advertising in the local newspaper.”

Filing and Contact Details

Filer

Filer Name
Hillcrest Park Cemetery Association
EIN
04-2280806
Phone
4137822311
Address
895 PARKER STREET, SPRINGFIELD, MA 01129

Signing Officer

Name
Dennis a Livieratos Jr
Title
Treasurer
Phone
4137822311
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis a Livieratos Jr
Formed
1925
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
7

Preparer

Firm
James Lowe CPA Inc
Address
377 Montgomery Street, CHICOPEE, MA 01020
Preparer
James W Lowe CPA
Phone
4135949900
Raw XML Appendix336 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035762
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt040583
IRS990/AccountsReceivableGrp/BOYAmt025790
IRS990/AccountsReceivableGrp/EOYAmt020290
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CEMETERY OPERATIONS
IRS990/AdvertisingGrp/ProgramServicesAmt09580
IRS990/AdvertisingGrp/TotalAmt09580
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DENNIS A LIVIERATOS JR
IRS990/BooksInCareOfDetail/PhoneNum04137822311
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0895 PARKER STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPRINGFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0011291057
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0439918
IRS990/CashNonInterestBearingGrp/EOYAmt0445008
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0143520
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0143520
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt063189
IRS990/CYOtherExpensesAmt0798297
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01148365
IRS990/CYRevenuesLessExpensesAmt0-131997
IRS990/CYSalariesCompEmpBnftPaidAmt0545254
IRS990/CYTotalExpensesAmt01343551
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01211554
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0171971
IRS990/DepreciationDepletionGrp/TotalAmt0171971
IRS990/Desc0CEMETERY OPERATIONS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01132455
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01132455
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01343551
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt08405
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt08405
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0DENNIS A LIVIERATOS SR
IRS990/Form990PartVIISectionAGrp/PersonNm1DENNIS A LIVIERATOS JR
IRS990/Form990PartVIISectionAGrp/PersonNm2TERESA SANTANIELLO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0143520
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1110784
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01211554
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt087663
IRS990/InsuranceGrp/TotalAmt087663
IRS990/InterestGrp/ProgramServicesAmt015859
IRS990/InterestGrp/TotalAmt015859
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02500
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02500
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt063189
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01449825
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01505683
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01977692
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01316356
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01284004
IRS990/LandBldgEquipCostOrOtherBssAmt03261696
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CEMETERY OPERATIONS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0239275
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0277466
IRS990/NetAssetsOrFundBalancesBOYAmt03549662
IRS990/NetAssetsOrFundBalancesEOYAmt03473876
IRS990/NetUnrlzdGainsLossesInvstAmt056211
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02417207
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02341421
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt089617
IRS990/OccupancyGrp/TotalAmt089617
IRS990/OfficeExpensesGrp/ProgramServicesAmt071089
IRS990/OfficeExpensesGrp/TotalAmt071089
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0422778
IRS990/OtherAssetsTotalGrp/EOYAmt0422778
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COST OF SALES
IRS990/OtherExpensesGrp/Desc1CEMETERY MAINTENANCE
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc3UNIFORMS
IRS990/OtherExpensesGrp/ProgramServicesAmt02750
IRS990/OtherExpensesGrp/ProgramServicesAmt1307246
IRS990/OtherExpensesGrp/ProgramServicesAmt227826
IRS990/OtherExpensesGrp/ProgramServicesAmt36291
IRS990/OtherExpensesGrp/TotalAmt02750
IRS990/OtherExpensesGrp/TotalAmt1307246
IRS990/OtherExpensesGrp/TotalAmt227826
IRS990/OtherExpensesGrp/TotalAmt36291
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0349391
IRS990/OtherSalariesAndWagesGrp/TotalAmt0349391
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt052343
IRS990/PayrollTaxesGrp/TotalAmt052343
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018904
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07790
IRS990/PrincipalOfficerNm0DENNIS A LIVIERATOS JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01066885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt181480
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01066885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt181480
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt049026
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0819626
IRS990/PYProgramServiceRevenueAmt01161198
IRS990/PYRevenuesLessExpensesAmt071148
IRS990/PYSalariesCompEmpBnftPaidAmt0319450
IRS990/PYTotalExpensesAmt01139076
IRS990/PYTotalRevenueAmt01210224
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-131997
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0148628
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103872
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0671588
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01466627
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02138215
IRS990ScheduleD/EquipmentGrp/BookValueAmt0502097
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0476443
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0978540
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt072877
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072877
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07496
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028051
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt035547
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0403223
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119555
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CEMETERY DEVELOPMENT COSTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1MAUSOLEUM SPACE COSTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029946
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06571
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01284004
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0422778
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES REVIEWS FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES REVIEWS SALARIES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADVERTISING IN THE LOCAL NEWSPAPER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03824699
IRS990/TotalAssetsEOYAmt03791925
IRS990/TotalAssetsGrp/BOYAmt03824699
IRS990/TotalAssetsGrp/EOYAmt03791925
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01343551
IRS990/TotalFunctionalExpensesGrp/TotalAmt01343551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0275037
IRS990/TotalLiabilitiesEOYAmt0318049
IRS990/TotalLiabilitiesGrp/BOYAmt0275037
IRS990/TotalLiabilitiesGrp/EOYAmt0318049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03549662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03473876
IRS990/TotalProgramServiceExpensesAmt01343551
IRS990/TotalProgramServiceRevenueAmt01148365
IRS990/TotalReportableCompFromOrgAmt0254304
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01148365
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01211554
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03824699
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03791925
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0895 PARKER STREET
IRS990/USAddress/CityNm0SPRINGFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0011291057
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS A LIVIERATOS JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04137822311
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HILLCREST PARK CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HILL
ReturnHeader/Filer/EIN0042280806
ReturnHeader/Filer/PhoneNum04137822311
ReturnHeader/Filer/USAddress/AddressLine1Txt0895 PARKER STREET
ReturnHeader/Filer/USAddress/CityNm0SPRINGFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001129
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205984492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES LOWE CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0377 Montgomery Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICOPEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001020
ReturnHeader/PreparerPersonGrp/PhoneNum04135949900
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES W LOWE CPA
ReturnHeader/ReturnTs02026-02-01T07:43:52-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.