﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-09-15T13:04:37-04:00</Timestamp>
    <TaxPeriodEndDate>2011-04-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Kenneth DeSimone CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>425 Broadway</AddressLine1>
        <City>Everett</City>
        <State>MA</State>
        <ZIPCode>02149</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-05-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>042157228</EIN>
      <Name>
        <BusinessNameLine1>First Parish Cemetery Association of Nor</BusinessNameLine1>
      </Name>
      <NameControl>FIRS</NameControl>
      <USAddress>
        <AddressLine1>PO Box 763</AddressLine1>
        <City>Norwell</City>
        <State>MA</State>
        <ZIPCode>02061</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Betty L Servant</Name>
      <Title>Vice President</Title>
      <DateSigned>2011-09-12</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Kenneth DeSimone</Name>
      <Phone>6173870010</Phone>
      <DatePrepared>2011-09-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="2">
    <IRS990 documentId="990">
      <NameOfPrincipalOfficerPerson>Donald W Spradlin</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>11 Porter Road</AddressLine1>
        <City>Scituate</City>
        <State>MA</State>
        <ZIPCode>02066</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>13806</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="13">X</Organization501c>
      <WebSite>None</WebSite>
      <TypeOfOrganizationAssociation>X</TypeOfOrganizationAssociation>
      <YearFormation>1908</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>CARE AND UPKEEP OF CEMETERY</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>4</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>1000</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>1300</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>1300</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>12373</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>12373</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>133</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>133</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>14806</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>13806</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>17702</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>22159</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>17702</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>22159</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-2896</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-8353</RevenuesLessExpensesCY>
      <TotalAssetsBOY>420526</TotalAssetsBOY>
      <TotalAssetsEOY>459850</TotalAssetsEOY>
      <TotalLiabilitiesEOY>0</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>420526</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>459850</NetAssetsOrFundBalancesEOY>
      <MissionDescription>CARE AND UPKEEP OF CEMETERY</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>19754</Expense>
      <Revenue>1300</Revenue>
      <Description>THE CEMETERY ASSOCIATION ENSURES THE PROPER MAINTENANCE OF THE CEMETERY</Description>
      <TotalProgramServiceExpense>19754</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip>false</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>false</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <TheBooksAreInCareOf>
        <NamePerson>Betty L Servant</NamePerson>
        <TelephoneNumber>3392270229</TelephoneNumber>
        <AddressUS>
          <AddressLine1>6 Sycamore Drive</AddressLine1>
          <City>Halifax</City>
          <State>MA</State>
          <ZIPCode>02338</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>Betty L Servant</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Donald W Spradlin</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Paul Jevne</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Betty L Servant</NamePerson>
        <Title>Vice President</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Donald W Spradlin</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Eleanor A Norris</NamePerson>
        <Title>Secretary</Title>
        <AverageHoursPerWeek>0.50</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ProgramServiceRevenue>
        <Description>Burial Srvices</Description>
        <BusinessCode>812900</BusinessCode>
        <TotalRevenueColumn>1300</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1300</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>1300</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>12373</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>12373</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>Insurance Refund</Description>
        <BusinessCode>812900</BusinessCode>
        <TotalRevenueColumn>133</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>133</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>133</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>13806</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>13806</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>0</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesAccounting>
        <Total>1095</Total>
        <ManagementAndGeneral>1095</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>16607</Total>
        <ProgramServices>15297</ProgramServices>
        <ManagementAndGeneral>1310</ManagementAndGeneral>
      </FeesForServicesOther>
      <DepreciationDepletion>
        <Total>4457</Total>
        <ProgramServices>4457</ProgramServices>
      </DepreciationDepletion>
      <TotalFunctionalExpenses>
        <Total>22159</Total>
        <ProgramServices>19754</ProgramServices>
        <ManagementAndGeneral>2405</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>126169</BOY>
        <EOY>115497</EOY>
      </SavingsAndTempCashInvestments>
      <InvestmentsPubTradedSecurities>
        <BOY>294357</BOY>
        <EOY>344353</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>420526</BOY>
        <EOY>459850</EOY>
      </TotalAssets>
      <TotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>406551</BOY>
        <EOY>459850</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>13975</BOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>420526</BOY>
        <EOY>459850</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>420526</BOY>
        <EOY>459850</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-8353</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>47677</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Committee meeting documentation (Part VI, line 8b)</Identifier>
        <Explanation>Not applicable</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>Not applicable</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Form 990 unavailable to public (Part VI, line 18)</Identifier>
        <Explanation>Not applicable</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>Not applicable</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Explanation of other changes in net assets or fund balances (Part XI, line 5)</Identifier>
        <Explanation>Increase in value of publicly traded securities</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>