philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Needham Cemetery Association

Tax-deductible

Needham, MACemetery / fraternalMutual/Membership EIN 04-1655600Revenue $235K in FY2024

On file with the IRS121 Parish Rd, 02494-1009 · Needham, MATax-exempt since May 2000

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

The purpose is to provide a place of burial in the town of Needham, ma

Tax-exempt charity; gifts are tax-deductible.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $19K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$12K
to officers and key staff · 6% of spending
Top officer’s pay higher than 53% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Plus $552K in investments, Pt X · Ln 11–13
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$235K
+6% vs prior year
Spent
$195K
Net assets
$834K
By yearFY2020–FY2024
Revenue
$235K
FY2024▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$174K
FY2021$226K
FY2022$151K
FY2023$222K
FY2024$235K
Expenses
$195K
FY2024▼ -12%
Tap a bar for its year
Expenses by fiscal year
FY2020$164K
FY2021$155K
FY2022$180K
FY2023$222K
FY2024$195K
Net assets
$834K
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$723K
FY2021$806K
FY2022$691K
FY2023$754K
FY2024$834K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

4 people listed on the 990; $12K paid to officers and key staff.

Part VII, Section A · reportable compensation
Carter Roman
Treasurer and Director
$12,000Pt VII · Sec A
Richard F Kelly
President, Clerk and Direc
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carter Roman’s $12K as Treasurer and Director is at the 53rd percentile of top reported officer pay among 539 $100K–1M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Needham Cemetery Association executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers burial plots in Needham, MA.

Questions for Needham Cemetery Association

Tap to ask. Needham Cemetery Association sees how many people are interested.

Your first name shows with your question. Needham Cemetery Association answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · in their own filed words · FY2024
01

The organization provides a place of burial in the town of needham

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$235K
Ln 12
Fees for servicesLn 2g$184K
Investment incomeLn 3$32K
Other incomeLn 4–11$20K
Money outPt IX
$195K
Ln 25
Owns and owesPt X
$834K
net assets · Ln 32
Cash and savingsLn 1–2$121K
Total assetsLn 16$835K
LiabilitiesLn 26$2K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$184K
Investment incomeLn 3$32K
Other incomeLn 4–11$20K
Gains on assetsLn 7$18K
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$121K
Cash and savings togetherLn 1–2$121K
InvestmentsLn 11–13$552K
Land, buildings, equipmentLn 10c$162K
Total assetsLn 16$835K
LiabilitiesLn 26$2K
Net assetsLn 32$834K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$93K$121K
InvestmentsLn 11–13$488K$552K
Land, buildings, equipmentLn 10c$175K$162K
Total assetsLn 16$756K$835K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$754K$834K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$13K
Investment management feesLn 11f$5K
Office expensesLn 13$2K
Depreciation, depletion and amortizationLn 22$13K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$151K
All other expensesLn 24e$4K
Total functional expensesLn 25$195K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $235K$195K$40K$834K 990 PDF
FY2023 $222K$222K$104$754K 990 PDF
FY2022 $151K$180K−$30K$691K 990 PDF
FY2021 $226K$155K$71K$806K 990 PDF
FY2020 $174K$164K$11K$723K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $235,012 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $200,388$183,705
I-10 Investment incomePrior year $3,751$31,507
I-11 Other revenuePrior year $18,000$19,800
I-12 Total revenuePrior year $222,139$235,012
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $222,035$194,695
I-18 Total expensesPrior year $222,035$194,695
I-19 Revenue less expensesPrior year $104$40,317
Part VI · Governance 3 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $235,012 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $183,705$183,705
VIII-3 Investment incomeExcluded from tax $13,540$13,540
VIII-6 Net rental income or lossRelated to mission $19,800$19,800
VIII-7 Net gain or loss on sales of assetsExcluded from tax $17,967$17,967
VIII-12 Total revenueRelated to mission $203,505 · Unrelated business $0 · Excluded from tax $31,507$235,012
Part IX · Statement of functional expenses $194,695 across 7 lines filed
IX-11c Accounting fees$13,365
IX-11f Investment management fees$5,264
IX-13 Office expenses$1,708
IX-22 Depreciation, depletion and amortization$13,114
IX-23 Insurance$5,912
IX-24 Other expenses (24a–d)$151,157
IX-24e All other expenses$4,175
IX-25 Total functional expenses$194,695
Part X · Balance sheet $835,442 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $92,999$121,279
X-10c Land, buildings and equipment, netStart of year $175,254$162,140
X-11 Publicly traded securitiesStart of year $487,647$552,023
X-16 Total assetsStart of year $755,900$835,442
X-25 Other liabilitiesStart of year $1,800$1,800
X-26 Total liabilitiesStart of year $1,800$1,800
X-27 Net assets without donor restrictionsStart of year $754,100$833,642
X-32 Total net assets or fund balancesStart of year $754,100$833,642
X-33 Total liabilities and net assetsStart of year $755,900$835,442
Part XI · Reconciliation of net assets $833,642 net assets at year end
XI-1 Total revenue$235,012
XI-2 Total expenses$194,695
XI-3 Revenue less expenses$40,317
XI-4 Net assets at start of year$754,100
XI-5 Net unrealized gains (losses) on investments$39,225
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$833,642

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.