Civic Intelligence

The Garden at Gethsemane Inc

EIN 75-3031828 • 501(c)13 • West Roxbury, MA

Profile

CEMETERY

670 Baker StreetWest Roxbury, MA 02132

www.thegardenscemetery.org

Siviq Scores

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

Liabilities / Assets

95th percentile

0.33x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.54x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

27%

Higher net margin than 50% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$196,969

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.4%

Faster asset growth than 57% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

27%

Faster revenue growth than 64% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,577,170

Up $213,771 (+6.4%) from 2023

Liabilities

Down

$1,163,184

Down $71,106 (-5.8%) from 2023

Net Assets

Up

$2,413,986

Up $284,877 (+13%) from 2023

Revenue

Up

$2,157,447

Up $456,012 (+27%) from 2023

Expenses

Down

$1,580,003

Down $288,018 (-15%) from 2023

Net Income

Up

$577,444

Up $744,030 (+447%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $463,365Liabilities 2010: $372,666Net Assets 2010: $90,6992010Assets 2011: $526,439Liabilities 2011: $414,716Net Assets 2011: $111,7232011Assets 2012: $541,658Liabilities 2012: $345,018Net Assets 2012: $196,6402012Assets 2013: $658,898Liabilities 2013: $422,913Net Assets 2013: $235,9852013Assets 2014: $843,959Liabilities 2014: $404,605Net Assets 2014: $439,3542014Assets 2015: $1,439,315Liabilities 2015: $796,509Net Assets 2015: $642,8062015Assets 2016: $1,644,137Liabilities 2016: $782,853Net Assets 2016: $861,2842016Assets 2017: $1,759,887Liabilities 2017: $763,629Net Assets 2017: $996,2582017Assets 2018: $2,428,057Liabilities 2018: $1,256,166Net Assets 2018: $1,171,8912018Assets 2019: $2,502,838Liabilities 2019: $1,280,689Net Assets 2019: $1,222,1492019Assets 2020: $3,119,431Liabilities 2020: $1,354,526Net Assets 2020: $1,764,9052020Assets 2021: $3,636,029Liabilities 2021: $1,358,516Net Assets 2021: $2,277,5132021Assets 2022: $3,725,872Liabilities 2022: $1,463,925Net Assets 2022: $2,261,9472022Assets 2023: $3,363,399Liabilities 2023: $1,234,290Net Assets 2023: $2,129,1092023Assets 2024: $3,577,170Liabilities 2024: $1,163,184Net Assets 2024: $2,413,9862024

Highlighted filing

2024

Assets$3,577,170
Liabilities$1,163,184
Net Assets$2,413,986

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $476,7872010Expenses 2011: $714,5972011Expenses 2012: $827,3782012Revenue 2013: $958,602Expenses 2013: $854,257Net Income 2013: $104,3452013Revenue 2014: $1,028,882Expenses 2014: $825,513Net Income 2014: $203,3692014Revenue 2015: $1,294,274Expenses 2015: $1,069,136Net Income 2015: $225,1382015Revenue 2016: $1,304,599Expenses 2016: $1,116,808Net Income 2016: $187,7912016Revenue 2017: $1,369,519Expenses 2017: $1,239,070Net Income 2017: $130,4492017Revenue 2018: $1,443,358Expenses 2018: $1,267,724Net Income 2018: $175,6342018Revenue 2019: $1,488,115Expenses 2019: $1,460,265Net Income 2019: $27,8502019Revenue 2020: $1,992,405Expenses 2020: $1,510,967Net Income 2020: $481,4382020Revenue 2021: $2,125,756Expenses 2021: $1,698,362Net Income 2021: $427,3942021Revenue 2022: $1,968,368Expenses 2022: $1,774,450Net Income 2022: $193,9182022Revenue 2023: $1,701,435Expenses 2023: $1,868,021Net Income 2023: -$166,5862023Revenue 2024: $2,157,447Expenses 2024: $1,580,003Net Income 2024: $577,4442024

Highlighted filing

2024

Revenue$2,157,447
Expenses$1,580,003
Net Income$577,444

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$1.16$2.41$2.16$1.58$0.58
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$1.23$2.13$1.70$1.87$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$1.46$2.26$1.97$1.77$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$1.36$2.28$2.13$1.70$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.35$1.76$1.99$1.51$0.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$1.28$1.22$1.49$1.46$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$1.26$1.17$1.44$1.27$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.76$1.00$1.37$1.24$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.78$0.86$1.30$1.12$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.80$0.64$1.29$1.07$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.40$0.44$1.03$0.83$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.66$0.42$0.24$0.96$0.85$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.35$0.20$0.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.41$0.11$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.37$0.09$0.48
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$1,181,151
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$403,450$495,076▲ $91,626
Accounts Receivable$137,580$184,973▲ $47,393
Cash and Non-Interest-Bearing Accounts$50,298$9,873▼ $40,425
Savings and Temporary Cash Investments$8,770$9,637▲ $867
Loans From Officers Directors$9,000--
Total Assets$658,898$843,959▲ $185,061
Other Assets Total$58,800$144,400▲ $85,600
Liabilities
Mortgage Notes Payable Secured by Investment Property$324,400$319,794▼ $4,606
Accounts Payable and Accrued Expenses$89,513$84,811▼ $4,702
Total Liabilities$422,913$404,605▼ $18,308
Net Assets / Fund Balance
Unrestricted Net Assets$235,985$439,354▲ $203,369
Total Net Assets Fund Balance$235,985$439,354▲ $203,369
Total Liabilities and Net Assets / Fund Balance$658,898$843,959▲ $185,061

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$495,076$429,325$924,401
Other Assets Org$136,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alan MackinnonPresident/directorFT$111,620$111,620
Eunice DavisClerk/directorFT$19,375$19,375

Board Members and Trustees

NameTitle
Barbara MackinnonDirector
Leo W MackinnonDirector
George F MosesTreasurer/director
Kenneth E NowakAssistant Clerk
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$1,028,879
Change in Net Assets
$203,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$492,629
Salaries, Compensation, and Employee Benefits$319,181
Total Fundraising Expense$68,312
Professional Fundraising Fees$13,703
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$132,894-$30,190$163,084
Advertising$133,979-$21,400$155,379
Current Officers, Directors, Trustees, and Key Employees$130,995--$130,995
Insurance$60,982--$60,982
All Other Expenses$49,623--$49,623
Office Expenses$45,537--$45,537
Depreciation Depletion$36,642--$36,642
Conferences and Meetings$32,906--$32,906
Other Employee Benefits$22,083--$22,083
Fees for Services Accounting$20,350--$20,350
Interest$17,617--$17,617
Fees for Services Professional Fundraising--$13,703$13,703
Other Expenses$12,867--$12,867
Payroll Taxes--$3,019$3,019
Total Functional Expenses$757,201$0$68,312$825,513
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$13,703
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$9,000--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 A, Line 2

The directors leo & barbara mackinnon are the parents of alan mackinnon, the president of the organization.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by the officers before being signed and filed.

Form 990, Part VI, Section B, Line 15

Compensation paid to executive director and other key staff is reviewed and approved regularly by the board of directors which utilize comparable industry data.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and form 990 available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
The Garden at Gethsemane Inc
EIN
75-3031828
Phone
6173250186
Address
670 BAKER STREET, WEST ROXBURY, MA 02132

Signing Officer

Name
Alan Mackinnon
Title
President
Phone
6173250186
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Mackinnon
Formed
2002
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
9
Volunteers
0

Preparer

Firm
HERMAN & HERMAN CPA'S
Address
30 EASTBROOKE ROAD SUITE 101, DEDHAM, MA 02466
Preparer
Herman Herman Cpas
Phone
6179695200
Raw XML Appendix335 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
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IRS990/AllOtherExpensesGrp/TotalAmt049623
IRS990/BackupWthldComplianceInd00
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IRS990/BooksInCareOfDetail/PhoneNum06173250186
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0670 BAKER STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST ROXBURY
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IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LOAN FROM OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KENNETH E NOWAK
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTORS LEO & BARBARA MACKINNON ARE THE PARENTS OF ALAN MACKINNON, THE PRESIDENT OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE OFFICERS BEFORE BEING SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PAID TO EXECUTIVE DIRECTOR AND OTHER KEY STAFF IS REVIEWED AND APPROVED REGULARLY BY THE BOARD OF DIRECTORS WHICH UTILIZE COMPARABLE INDUSTRY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0658898
IRS990/TotalAssetsEOYAmt0843959
IRS990/TotalAssetsGrp/BOYAmt0658898
IRS990/TotalAssetsGrp/EOYAmt0843959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt068312
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0757201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0825513
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0422913
IRS990/TotalLiabilitiesEOYAmt0404605
IRS990/TotalLiabilitiesGrp/BOYAmt0422913
IRS990/TotalLiabilitiesGrp/EOYAmt0404605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0235985
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0439354
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0757201
IRS990/TotalReportableCompFromOrgAmt0130995
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01028882
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01028882
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0658898
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0843959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0235985
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0439354
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0670 BAKER STREET
IRS990/USAddress/CityNm0WEST ROXBURY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002132
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.THEGARDENSCEMETERY.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN MACKINNON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06173250186
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GARDEN AT GETHSEMANE INC
ReturnHeader/Filer/BusinessNameControlTxt0GARD
ReturnHeader/Filer/EIN0753031828
ReturnHeader/Filer/PhoneNum06173250186
ReturnHeader/Filer/USAddress/AddressLine1Txt0670 BAKER STREET
ReturnHeader/Filer/USAddress/CityNm0WEST ROXBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002132
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042510116
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERMAN & HERMAN CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030 EASTBROOKE ROAD SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DEDHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002466
ReturnHeader/PreparerPersonGrp/PhoneNum06179695200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HERMAN HERMAN CPAS
ReturnHeader/ReturnTs02015-05-15T13:01:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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