Civic Intelligence

Woodlawn-North Purchase Cemeteries Association

990 • Fiscal year 2017 • EIN 04-2863910

Aug 01, 2016 to Jul 31, 2017 • Filed on Dec 15, 2017

825 North Main StreetAttleboro, MA 02703

(508) 226-3446

Siviq Scores

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

Liabilities / Assets

81st percentile

0.05x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.11x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

12%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$65,437

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

30th percentile

2.0%

Faster asset growth than 30% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

4.2%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,580,346

Up $30,537 (+2.0%) from 2016

Net Assets

Up

$1,499,981

Up $81,019 (+5.7%) from 2016

Liabilities

Down

$80,365

Down $50,482 (-39%) from 2016

Revenue

Up

$713,327

Up $28,650 (+4.2%) from 2016

Expenses

Up

$629,346

Up $3,879 (+0.6%) from 2016

Net Income

Up

$83,981

Up $24,771 (+42%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,050,205Liabilities 2011: $0Net Assets 2011: $1,050,2052011Assets 2012: $1,076,864Liabilities 2012: $0Net Assets 2012: $1,076,8642012Assets 2013: $1,268,096Liabilities 2013: $0Net Assets 2013: $1,268,0962013Assets 2014: $1,570,426Liabilities 2014: $208,365Net Assets 2014: $1,362,0612014Assets 2015: $1,582,048Liabilities 2015: $169,588Net Assets 2015: $1,412,4602015Assets 2016: $1,549,809Liabilities 2016: $130,847Net Assets 2016: $1,418,9622016Assets 2017: $1,580,346Liabilities 2017: $80,365Net Assets 2017: $1,499,9812017Assets 2018: $1,722,821Liabilities 2018: $29,591Net Assets 2018: $1,693,2302018Assets 2019: $2,017,874Liabilities 2019: $1,450Net Assets 2019: $2,016,4242019Assets 2020: $2,495,035Liabilities 2020: $0Net Assets 2020: $2,495,0352020Assets 2021: $2,848,965Liabilities 2021: $675Net Assets 2021: $2,848,2902021Assets 2022: $2,862,045Liabilities 2022: $0Net Assets 2022: $2,862,0452022Assets 2023: $3,023,164Liabilities 2023: $2,891Net Assets 2023: $3,020,2732023Assets 2024: $3,291,320Liabilities 2024: $29,317Net Assets 2024: $3,262,0032024Assets 2025: $3,626,869Liabilities 2025: $68,549Net Assets 2025: $3,558,3202025

Highlighted filing

2017

Assets$1,580,346
Liabilities$80,365
Net Assets$1,499,981

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $475,2012011Expenses 2012: $474,0382012Revenue 2013: $588,950Expenses 2013: $478,405Net Income 2013: $110,5452013Revenue 2014: $658,082Expenses 2014: $538,643Net Income 2014: $119,4392014Revenue 2015: $655,837Expenses 2015: $595,223Net Income 2015: $60,6142015Revenue 2016: $684,677Expenses 2016: $625,467Net Income 2016: $59,2102016Revenue 2017: $713,327Expenses 2017: $629,346Net Income 2017: $83,9812017Revenue 2018: $772,672Expenses 2018: $588,481Net Income 2018: $184,1912018Revenue 2019: $954,899Expenses 2019: $619,490Net Income 2019: $335,4092019Revenue 2020: $961,583Expenses 2020: $659,537Net Income 2020: $302,0462020Revenue 2021: $1,255,095Expenses 2021: $848,932Net Income 2021: $406,1632021Revenue 2022: $1,010,576Expenses 2022: $815,363Net Income 2022: $195,2132022Revenue 2023: $1,042,388Expenses 2023: $953,191Net Income 2023: $89,1972023Revenue 2024: $1,171,800Expenses 2024: $1,001,956Net Income 2024: $169,8442024Revenue 2025: $1,478,596Expenses 2025: $1,040,169Net Income 2025: $438,4272025

Highlighted filing

2017

Revenue$713,327
Expenses$629,346
Net Income$83,981
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Dec 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,006,699
Mission and Program Overview

Mission

Cemetery & cremation services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$897,886$801,258▼ $96,628
Investments in Publicly Traded Securities$635,503$724,047▲ $88,544
Cash and Non-Interest-Bearing Accounts$16,420$55,041▲ $38,621
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,549,809$1,580,346▲ $30,537
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$130,847$80,365▼ $50,482
Total Liabilities$130,847$80,365▼ $50,482
Net Assets / Fund Balance
Unrestricted Net Assets$1,391,656$1,472,675▲ $81,019
Permanently Rstr Net Assets$27,306$27,306→ $0
Total Net Assets Fund Balance$1,418,962$1,499,981▲ $81,019
Total Liabilities and Net Assets / Fund Balance$1,549,809$1,580,346▲ $30,537

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$540,427$70,386$610,813
Equipment$195,999$362,611$558,610
Other Land Buildings$54,816$137,078$191,894
Buildings$10,016$117,847$127,863

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$635,503$40,000▲ $55,183-$724,047
2015$588,605$40,000▲ $13,015-$635,503
2014$720,344-▲ $49,318$174,561$588,605
2013$1,031,392-▲ $92,713$395,765$720,344
2012$913,768-▲ $153,906$27,565$1,031,392
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James ShermanSuperintendentFT$65,437$65,437
Marcia ShermanSecretaryFT$52,348$52,348

Board Members and Trustees

NameTitle
Todd RichardsonPresident
Paul LorinczVice President
Anthony GowenDirector
Ray LarsonDirector
Roy SchlenkerDirector
Thomas Paquette JrDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$654,930
Investment Income
$58,397
Other Revenue
$0
Change in Net Assets
$83,981
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,406
Salaries, Compensation, and Employee Benefits$201,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$117,785
Depreciation Depletion---$102,511
All Other Expenses---$48,308
Other Salaries and Wages---$41,121
Other Employee Benefits---$30,306
Other Expenses---$21,381
Occupancy---$18,387
Insurance---$12,783
Payroll Taxes---$12,728
Fees for Service Investment Mgmnt Fees---$6,639
Interest---$5,386
Fees for Services Accounting---$4,474
Office Expenses---$2,397
Fees for Services Other---$2,280
Advertising---$615
Total Functional Expenses$0$0$0$629,346
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The treasurer reviews the 990 prior to filing. The treasurer is a volunteer board member.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
Woodlawn-north Purchase Cemeteries
EIN
04-2863910
Phone
5082263446
Address
825 NORTH MAIN STREET, ATTLEBORO, MA 02703

Signing Officer

Name
Todd Richardson
Title
Treasurer
Signed
2017-12-15
Discuss with paid preparer
Yes

Organization Details

Formed
1912
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Castro Thresher & Oliveira PC
Address
1382 County St, Attleboro, MA 02703-6104
Preparer
Christopher J Giovino CPA
Phone
5082223005
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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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1550070
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3369
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt433098
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052093
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1550070
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3369
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt433098
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt065898
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0427488
IRS990/PYProgramServiceRevenueAmt0618779
IRS990/PYRevenuesLessExpensesAmt059210
IRS990/PYSalariesCompEmpBnftPaidAmt0197979
IRS990/PYTotalExpensesAmt0625467
IRS990/PYTotalRevenueAmt0684677
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt083981
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.96200
IRS990ScheduleD/BuildingsGrp/BookValueAmt010016
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0117847
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0127863
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt06639
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0635503
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt040000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0724047
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt055183
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt06117
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0588605
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt040000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0635503
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013015
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06496
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0720344
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0588605
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt049318
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0174561
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07996
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01031392
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0720344
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt092713
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0395765
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt08717
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0913768
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01031392
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0153906
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt027565
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0195999
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0362611
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0558610
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0540427
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070386
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0610813
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054816
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0137078
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0191894
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.03800
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0801258
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer reviews the 990 prior to filing. The treasurer is a volunteer board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01549809
IRS990/TotalAssetsEOYAmt01580346
IRS990/TotalAssetsGrp/BOYAmt01549809
IRS990/TotalAssetsGrp/EOYAmt01580346
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0629346
IRS990/TotalGrossUBIAmt0684
IRS990/TotalLiabilitiesBOYAmt0130847
IRS990/TotalLiabilitiesEOYAmt080365
IRS990/TotalLiabilitiesGrp/BOYAmt0130847
IRS990/TotalLiabilitiesGrp/EOYAmt080365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01418962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01499981
IRS990/TotalProgramServiceRevenueAmt0654930
IRS990/TotalReportableCompFromOrgAmt0117785
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0712643
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0713327
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0684
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01549809
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01580346
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01391656
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01472675
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD RICHARDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODLAWN-NORTH PURCHASE CEMETERIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0042863910
ReturnHeader/Filer/PhoneNum05082263446
ReturnHeader/Filer/USAddress/AddressLine1Txt0825 NORTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0ATTLEBORO

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.07$3.56$1.48$1.04$0.44
2024Detailed filing. Detailed filing data is available for this year.$3.29$0.03$3.26$1.17$1.00$0.17
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$1.04$0.95$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$1.01$0.82$0.20
2021Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$1.26$0.85$0.41
2020Detailed filing. Detailed filing data is available for this year.$2.50$0.00$2.50$0.96$0.66$0.30
2019Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$0.95$0.62$0.34
2018Detailed filing. Detailed filing data is available for this year.$1.72$0.03$1.69$0.77$0.59$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.08$1.50$0.71$0.63$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.13$1.42$0.68$0.63$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.17$1.41$0.66$0.60$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.21$1.36$0.66$0.54$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$0.59$0.48$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.48