FIRST PARISH CEMETERY ASSOCIATION OF NORWELL: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FIRST PARISH CEMETERY ASSOCIATION OF NORWELL (EIN 04-2157228)
Tax period
2025-05-01 to 2026-04-30
Filed
2026-06-25
IRS object ID
202621769349300927
Schema version
2025v4.0
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

FieldValueIRS element (for citing)
Return2026-06-25T14:11:34-04:00ReturnTs
Tax Period End2026-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SOUTH SHORE ACCOUNTING AND TAXES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 MATTAKEESETT STAddressLine1Txt
CityPEMBROKECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02359ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042157228EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FIRST PARISH CEMETARY ASSOCIATIONBusinessNameLine1Txt
Business Name Line2OF NORWELLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFIRSBusinessNameControlTxt
Phone7819294553PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 763AddressLine1Txt
CityNORWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02061ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD MERRITTPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone7819294611PhoneNum
Signature2026-06-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS J PUGLIESEPreparerPersonNm
PTINP01790753PTIN
Phone7819243141PhoneNum
Preparation2026-06-24PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDONALD SPRADINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 PORTER RDAddressLine1Txt
CitySCITUATECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02066ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,699GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1908FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES IN MASSACHUSETTS, ALONG WITH FACILITATING BURIALS OF THOSE WHO HAVE PURCHASED PLOTS IN THE PAST, BUT HAVE NOT USED THEM TO DATE.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,520PYContributionsGrantsAmt
CY Contributions Grants$10,000CYContributionsGrantsAmt
PY Program Service Revenue$2,731PYProgramServiceRevenueAmt
CY Program Service Revenue$3,625CYProgramServiceRevenueAmt
PY Investment Income$85PYInvestmentIncomeAmt
CY Investment Income$74CYInvestmentIncomeAmt
PY Other Revenue$91PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$6,427PYTotalRevenueAmt
CY Total Revenue$13,699CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$28,945PYOtherExpensesAmt
CY Other Expenses$25,073CYOtherExpensesAmt
PY Total Expenses$28,945PYTotalExpensesAmt
CY Total Expenses$25,073CYTotalExpensesAmt
PY Revenues Less Expenses-$22,518PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$11,374CYRevenuesLessExpensesAmt
Total Assets BOY$635,911TotalAssetsBOYAmt
Total Assets EOY$755,715TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$635,911NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$755,715NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES INMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES INDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescTO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES IN MASSACHUSETTS, ALONG WITH FACILITATING BURIALS OF THOSE WHO HAVE PURCHASED PLOTS IN THE PAST, BUT HAVE NOT USED THEM TO DATE.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRICHARD MERRITTPersonNm
Phone7819294553PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line193 RIVER STAddressLine1Txt
Address Line2PO BOX 253AddressLine2Txt
CityNORWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02061ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD MERRITT
TREASURERYes (X)$0$0$0
RICHARD MERRITT
SECRETARYYes (X)$0$0$0
DONALD SPRADIN
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$10,000AllOtherContributionsAmt
Total Contributions$10,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LOT SALES$2,875$2,875
BURIAL$750$750
FieldValueIRS element (for citing)
Total Program Service Revenue$3,625TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$74TotalRevenueColumnAmt
Related Or Exempt Func Income$74RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,699TotalRevenueColumnAmt
Related Or Exempt Func Income$3,699RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$613TotalAmt
Management And General$613ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,460TotalAmt
Program Services$20,102ProgramServicesAmt
Management And General$4,358ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$25,073TotalAmt
Program Services$20,102ProgramServicesAmt
Management And General$4,971ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$45,322BOYAmt
EOY$27,865EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$590,589BOYAmt
EOY$727,850EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$635,911BOYAmt
EOY$755,715EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$624,389BOYAmt
EOY$744,178EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$11,522BOYAmt
EOY$11,537EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$635,911BOYAmt
EOY$755,715EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$635,911BOYAmt
EOY$755,715EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$11,374ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$131,178OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DTO PRESERVE, MAINTAIN AND PROTECT ONE OF THE OLDEST PRIVATE CEMETERIES IN MASSACHUSETTS, ALONG WITH FACILITATING BURIALS OF THOSE WHO HAVE PURCHASED PLOTS IN THE PAST, BUT HAVE NOT USED THEM TO DATE.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCUSTODIAN 18,600 0 0 BURIAL 500 0 0 INSURANCE 0 1,111 0 REPAIRS 193 0 0 POST OFFICE 0 244 0 MISCELANEOUS 197 0 0 MEETING EXPENSE 0 100 0 CONTRIBUTION 0 2,510 0 PRESSURE WASHING 612 0 0 JOSEPH'S GARAGE 0 393 0 TOTAL 20,102 4,358 0

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