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← PROPRIETORS OF THE LOWELL CEMETERY

Form 990 for tax year 2022

Filed by PROPRIETORS OF THE LOWELL CEMETERY.

Totals

Total revenue
$547,239
Total expenses
$1,107,249
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$295,988
Investment income
$248,353
Other revenue
$2,898
Total assets, end of year
$18,403,913
Total liabilities, end of year
$208,397
Net assets or fund balances, end of year
$18,195,516
Program services expenses (Part IX)
$1,107,249
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$1,107,249

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: LOT SALE

    total $176,500 · related or exempt $176,500

  • 2b · Program service revenue: INTERMENT FEES

    total $95,350 · related or exempt $95,350

  • 2c · Program service revenue: FOUNDATIONS

    total $14,788 · related or exempt $14,788

  • 2d · Program service revenue: NICHE ENGRAVING REVENUE

    total $5,350 · related or exempt $5,350

  • 2e · Program service revenue: ENTOMBMENTS

    total $4,000 · related or exempt $4,000

  • 3 · Investment income

    total $308,020 · related or exempt $308,020

  • 7a · Gross sales of assets other than inventory

    securities $2,355,262 · other assets $110,730

  • 7b · Less cost or other basis and sales expenses

    securities $2,525,659

  • 7c · Gain or loss

    securities -$170,397 · other assets $110,730

  • 7d · Net gain or loss

    total -$59,667 · related or exempt -$59,667

  • 11a · Other revenue: MISCELLANEOUS

    total $2,767 · related or exempt $2,767

  • 11b · Other revenue: BOOK SALES

    total $131 · related or exempt $131

  • 11e · Other revenue, total

    $2,898

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $467,875 · program services $467,875

  • 8 · Pension plan contributions

    total $22,569 · program services $22,569

  • 9 · Other employee benefits

    total $59,214 · program services $59,214

  • 10 · Payroll taxes

    total $54,125 · program services $54,125

  • 11b · Fees: legal

    total $10,000 · program services $10,000

  • 11c · Fees: accounting

    total $13,300 · program services $13,300

  • 13 · Office expenses

    total $17,870 · program services $17,870

  • 16 · Occupancy

    total $37,393 · program services $37,393

  • 22 · Depreciation, depletion and amortization

    total $56,799 · program services $56,799

  • 23 · Insurance

    total $57,086 · program services $57,086

  • 24a · Other expenses: BROKERAGE FEES

    total $58,901 · program services $58,901

  • 24b · Other expenses: SITES SOLD

    total $47,894 · program services $47,894

  • 24c · Other expenses: MISCELLANEOUS

    total $43,755 · program services $43,755

  • 24d · Other expenses: MEETINGS EXP.

    total $32,465 · program services $32,465

  • 24e · All other expenses

    total $128,003 · program services $128,003

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $36,626 · end of year $42,614

  • 2 · Savings and temporary cash investments

    beginning of year $411,422 · end of year $301,940

  • 4 · Accounts receivable

    beginning of year $205,024 · end of year $205,686

  • 7 · Other notes and loans receivable

    beginning of year $212,158 · end of year $212,158

  • 8 · Inventories for sale or use

    beginning of year $2,388,216 · end of year $2,340,322

  • 9 · Prepaid expenses and deferred charges

    beginning of year $47,841 · end of year $50,014

  • 10a · Land, buildings and equipment: cost or other basis

    $1,832,466

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,672,632

  • 10c · Land, buildings and equipment, net

    beginning of year $212,894 · end of year $159,834

  • 11 · Investments: publicly traded securities

    beginning of year $15,592,410 · end of year $15,091,345

  • 17 · Accounts payable and accrued expenses

    beginning of year $93,246 · end of year $51,577

  • 24 · Unsecured notes and loans payable

    beginning of year $257,820 · end of year $156,820

  • 29 · Capital stock, trust principal or current funds

    beginning of year -$734,862 · end of year $124,293

  • 31 · Retained earnings, endowment or other funds

    beginning of year $19,490,387 · end of year $18,071,223

Mission and programs · 2022

Mission

PROVIDE AFFORDABLE BURIAL SITES.

  • PROVIDE AFFORDABLE BURIAL SITES.

    Revenue $295,988

  • PROVIDE AFFORDABLE BURIAL SITES.

    Expenses $1,107,249

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Seth E Durno

    SUPERINTENDE

    Total calculated
    $108,885
    From this org
    $103,784
    From related orgs
    $0
    Other
    $5,101
    Hours/week
    40

  • F Alex Wilson

    PRESIDENT

    Total calculated
    $6,100
    From this org
    $6,100
    From related orgs
    $0
    Other
    $0

  • Lewis Karabatsos

    VICE-PRESIDE

    Total calculated
    $5,900
    From this org
    $5,900
    From related orgs
    $0
    Other
    $0

  • James D Latham

    TRUSTEE

    Total calculated
    $2,600
    From this org
    $2,600
    From related orgs
    $0
    Other
    $0

  • Rosemary Noon

    TRUSTEE

    Total calculated
    $2,600
    From this org
    $2,600
    From related orgs
    $0
    Other
    $0

  • Richard Howe Jr

    TRUSTEE

    Total calculated
    $1,400
    From this org
    $1,400
    From related orgs
    $0
    Other
    $0

  • Darren Sykes

    CLERK

    Total calculated
    $1,400
    From this org
    $1,400
    From related orgs
    $0
    Other
    $0

  • Ann Marie Page

    TRUSTEE

    Total calculated
    $1,200
    From this org
    $1,200
    From related orgs
    $0
    Other
    $0

  • Susu Wong

    TRUSTEE

    Total calculated
    $1,000
    From this org
    $1,000
    From related orgs
    $0
    Other
    $0

  • Brian L Chapman

    TREASURER

    Total calculated
    $400
    From this org
    $400
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Christa Brown

    TRUSTEE/DIRE

    Total calculated
    $0

  • George Duncan

    TRUSTEE

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
24 April 2023
IRS schema version
2022v5.0
Source object
202321189349300207

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