NEWTON CEMETERY CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NEWTON CEMETERY CORPORATION (EIN 04-1670384)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-14
- IRS object ID
- 202532269349300338
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-14T11:49:49-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873152626 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAUPHIN & FANTACONE CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 327 W FAYETTE ST SUITE 400 | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 041670384 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEWTON CEMETERY CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEWT | BusinessNameControlTxt |
| Phone | 6173320047 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 791 WALNUT STREET | AddressLine1Txt |
| City | NEWTON CENTRE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02459 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY ANN BURAS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6173320047 | PhoneNum |
| Signature | 2025-08-12 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW M FANTACONE CPA | PreparerPersonNm |
| PTIN | P01800559 | PTIN |
| Phone | 3156298256 | PhoneNum |
| Preparation | 2025-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARY ANN BURAS | PrincipalOfficerNm |
| Gross Receipts | $19,560,711 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NEWCEMCORP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1855 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO OPERATE AND MAINTAIN A GARDEN-TYPE CEMETERY, INTO THE INDEFINITE FUTURE, FOR PEOPLE OF ALL FAITHS AND TO PROVIDE, 1. A SERENE PARK-LIKE ATMOSPHERE 2. MEMBERS OF THE GENERAL PUBLIC SUITABLE PRIVATE AREAS FOR CONTEMPLATION AND REMEMBRANCE 3. VARIETY OF BURIAL OPPORTUNITIES 4. OPERATE AND MAINTAIN A CREMATORY 5. OPERATE AND MAINTAIN A NON-DENOMINATIONAL CHAPEL 6. SERVE NEEDS OF RESIDENTS OF NEWTON NOT TO EXCLUDE OTHERS 7. DEVELOP UNOCCUPIED AREAS OF THE CEMETERY GROUNDS WITH APPROPRIATE BALANCE 8. OFFER BURIAL SPACES IN A RANGE OF PRICES 9. ATTRACT AND MAINTAIN COMPETENT AND PROFESSIONAL STAFF 10.CONDUCT OPERATIONS AT APPROPRIATE LEVELS OF INCOME AND EXPENSE, AND 11. INVEST ENDOWMENT FUNDS WITH ABLE PROFESSIONAL MANAGEMENT, EMPHASIZING TOTAL INVESTMENT RETURN THEREON. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Gross UBI | -$11,852 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,721,947 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,208,176 | CYProgramServiceRevenueAmt |
| PY Investment Income | $550,889 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,281,930 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,918,401 | PYOtherRevenueAmt |
| CY Other Revenue | $2,838,279 | CYOtherRevenueAmt |
| PY Total Revenue | $4,191,237 | PYTotalRevenueAmt |
| CY Total Revenue | $7,328,385 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,798,310 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,063,786 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,773,706 | PYOtherExpensesAmt |
| CY Other Expenses | $1,859,744 | CYOtherExpensesAmt |
| PY Total Expenses | $4,572,016 | PYTotalExpensesAmt |
| CY Total Expenses | $4,923,530 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$380,779 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,404,855 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $66,645,941 | TotalAssetsBOYAmt |
| Total Assets EOY | $72,560,948 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $143,758 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $163,304 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $66,502,183 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $72,397,644 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SAME AS PART I LINE 1 | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDE BURIAL SERVICES AND PERPETUAL CARE OF CEMETERY SPACE FOR INTERMENTS, ENTOMBMENTS AND INURMENTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF LOTS AND GRAVES, GARDEN CRYPTS AND NICHES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY ANN BURAS PRESIDENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6173320047 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 791 WALNUT STREET | AddressLine1Txt |
| City | NEWTON CENTRE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02459 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| MARY ANN BURAS | ||||||||
| PRESIDENT | 40.00 | Yes (X) | $294,627 | $0 | $29,528 | |||
| PAUL WALKER | ||||||||
| DIR OF CEMET | 40.00 | $138,633 | $0 | $6,200 | Yes (X) | |||
| DOUGLAS MCCRAY | ||||||||
| INTERMENT MA | 40.00 | $129,365 | $0 | $11,038 | Yes (X) | |||
| KAREN O'REILLY | ||||||||
| TREASURER & | 40.00 | Yes (X) | $125,964 | $0 | $6,731 | |||
| STEVE DEAN | ||||||||
| DIR OF CEMET | 40.00 | $100,076 | $0 | $8,711 | Yes (X) | |||
| TIMOTHY KIERSTEAD | ||||||||
| TRUSTEE | 1.00 | $1,000 | $0 | $0 | Yes (X) | |||
| G WEST SALTONSTALL | ||||||||
| TRUSTEE | 1.00 | $1,000 | $0 | $0 | Yes (X) | |||
| MICHELLE CROWLEY | ||||||||
| TRUSTEE | 1.00 | $400 | $0 | $0 | Yes (X) | |||
| VINCENT FARINA | ||||||||
| TRUSTEE | 1.00 | $400 | $0 | $0 | Yes (X) | |||
| SARA L GOLDBERG | ||||||||
| TRUSTEE | 1.00 | $400 | $0 | $0 | Yes (X) | |||
| PETER KELLY | ||||||||
| VICE CHAIRMA | 1.00 | $400 | $0 | $0 | Yes (X) | |||
| MICHAEL ROSSI | ||||||||
| TRUSTEE | 1.00 | $400 | $0 | $0 | Yes (X) | |||
| LAWRENCE BAUER | ||||||||
| TRUSTEE | 1.00 | $200 | $0 | $0 | Yes (X) | |||
| LALOR BURDICK | ||||||||
| CHAIRMAN AND | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $792,865 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $62,208 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DOUG CURTISS LANDSCAPE DESIGN | |||||
| 9 OTIS STREET SUITE 3 | WESTBOROUGH | MA | 01581 | LANDSCAPE CONST | $1,012,199 |
| HARVARD PILGRIM HEALTH CARE | |||||
| PARK DRIVE SUITE 401 EAST | BOSTON | MA | 02215 | HEALTH BENEFIT | $254,001 |
| CORBETT IRRIGATION | |||||
| 45 KNOX TRAIL | ACTON | MA | 01720 | IRRIGATION DESI | $193,121 |
| MACURA EXCAVATING | |||||
| 22 DONOHUE LANE | NORTH GRAFTON | MA | 01536 | EXCAVATING SITE | $160,125 |
| ANSER ADVISORY | |||||
| 888 BOLYSTON STREET | BOSTON | MA | 02199 | CONSTRUCTION PR | $123,472 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| INTERMENTS | $1,062,695 | $1,062,695 |
| CHAPEL/CREM/COLUMB | $461,816 | $461,816 |
| SPECIAL PERPETUAL CARE | $229,750 | $229,750 |
| PLANTINGS/HOLIDAY DECOR | $215,338 | $215,338 |
| MEMORIAL FOUNDATIONS | $213,304 | $213,304 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,273 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,273 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,208,176 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,323,685 | TotalRevenueColumnAmt |
| Exclusion | $1,323,685 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $12,587,784 | SecuritiesAmt |
| Other | $7,500 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $11,633,593 | SecuritiesAmt |
| Other | $3,446 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $954,191 | SecuritiesAmt |
| Other | $4,054 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $958,245 | TotalRevenueColumnAmt |
| Exclusion | $958,245 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,433,566 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $595,287 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,838,279 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,850,131 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$11,852 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,328,385 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,058,307 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$11,852 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,281,930 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,697 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,020,382 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,088 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,361 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,258 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,200 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,896 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,000 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $182,625 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,917 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,725 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $546,026 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UTILITES | $232,902 |
| CONTRACTED WORK | $223,077 |
| SUPPLIES | $222,824 |
| INSURANCE | $112,461 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,091 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,923,530 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $592,051 | BOYAmt |
| EOY | $1,434,448 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,650 | BOYAmt |
| EOY | $325,809 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,823,587 | BOYAmt |
| EOY | $10,822,277 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,192 | BOYAmt |
| EOY | $23,366 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,194,967 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,807,275 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,630,576 | BOYAmt |
| EOY | $9,387,692 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,298,059 | BOYAmt |
| EOY | $50,358,868 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,826 | BOYAmt |
| EOY | $208,488 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,645,941 | BOYAmt |
| EOY | $72,560,948 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,037 | BOYAmt |
| EOY | $149,204 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,721 | BOYAmt |
| EOY | $14,100 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,758 | BOYAmt |
| EOY | $163,304 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,502,183 | BOYAmt |
| EOY | $72,397,644 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,502,183 | BOYAmt |
| EOY | $72,397,644 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,645,941 | BOYAmt |
| EOY | $72,560,948 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,404,855 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $3,490,606 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,735,186 | BeginningYearBalanceAmt |
| Contributions | $1,254,571 | ContributionsAmt |
| Investment Earnings Or Losses | $3,393,424 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $58,383,181 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,426,853 | BeginningYearBalanceAmt |
| Contributions | $807,388 | ContributionsAmt |
| Investment Earnings Or Losses | $4,500,945 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $53,735,186 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $58,219,287 | BeginningYearBalanceAmt |
| Contributions | $738,026 | ContributionsAmt |
| Investment Earnings Or Losses | -$10,530,460 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $48,426,853 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $52,975,365 | BeginningYearBalanceAmt |
| Contributions | $1,118,580 | ContributionsAmt |
| Investment Earnings Or Losses | $4,125,342 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $58,219,287 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $48,902,188 | BeginningYearBalanceAmt |
| Contributions | $945,313 | ContributionsAmt |
| Investment Earnings Or Losses | $3,127,864 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $52,975,365 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,315 | OtherCostOrOtherBasisAmt |
| Book Value | $20,315 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,175,771 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,980,257 | DepreciationAmt |
| Book Value | $8,195,514 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,356,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,589,935 | DepreciationAmt |
| Book Value | $766,623 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $642,323 | OtherCostOrOtherBasisAmt |
| Depreciation | $237,083 | DepreciationAmt |
| Book Value | $405,240 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,387,692 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $10,636,366 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $3,490,606 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $3,490,606 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,145,760 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $182,625 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $182,625 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,328,385 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,740,905 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,740,905 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $182,625 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $182,625 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,923,530 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 2, PART V, LINE 4 | FormAndLineReferenceDesc |
| Explanation | MAINTAINING AND PROVIDING FOR THE PERPETUAL CARE OF THE CEMETERY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| MARY ANN BURAS | ||||
| PRESIDENT | $294,627 | $27,499 | $2,029 | $324,155 |
| PAUL WALKER | ||||
| DIR OF CEMETERY OPS | $138,633 | $4,816 | $1,384 | $144,833 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS & TRUSTEES OF THE ORGANIZATION MAY ELECT TRUSTEES TO THE GOVERNING BODY, HOWEVER, THEY MAY NOT INFLUENCE ANY DECISIONS OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE PRESIDENT CIRCULATES A DRAFT OF THE FORM 990 TO THE FULL BOARD PRIOR TO ITS FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF TRUSTEES DETERMINES THE COMPENSATION FOR THE PRESIDENT BY COMPARING SALARY INFORMATION WITH OTHER CEMETERY ORGANIZATIONS COMPARABLE IN SIZE AND IN STRUCTURE TO THAT OF THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS , CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR RECOMMENDING THE SELECTION OF AN INDEPENDENT AUDITOR TO THE BOARD OF TRUSTEES. THIS PROCESS IS THE SAME AS IN THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF NEWTON CEMETERY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 791 WALNUT STREET | AddressLine1Txt |
| City | NEWTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02459 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 814849438 | EIN |
| Primary Activities | PROMOTES T | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEWTON CEM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt | InvolvedInvolvedAmt |
|---|---|---|
| FRIENDS OF NEWTON CEMETERY | ||
| N | NO VALUE WAS DETERMINED F | |
| FRIENDS OF NEWTON CEMETERY | ||
| O | REIMBURSEMENT RECEIVED | |
| FRIENDS OF NEWTON CEMETERY | ||
| Q | SERVICES PROVIDED | |
| FRIENDS OF NEWTON CEMETERY | ||
| L | SERVICES PROVIDED | $8,748 |