FIRST PARISH CEMETARY ASSOCIATION OF NORWELL

EIN: 042157228 Mutual Benefit

NORWELL, MA

Total Revenue
$6,427
Total Expenses
$28,945
Total Assets
$635,911
Net Assets
$635,911
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1908
Legal Domicile
MA
Principal Officer
DONALD SPRADIN
Phone
7819294553
Tax Period
2024-05-01 to 2025-04-30

FIRST PARISH CEMETARY ASSOCIATION OF NORWELL, founded in 1908, is a micro nonprofit in the Mutual Benefit sector that reported $6K in total revenue in fiscal year 2024. Revenue surged 703% from the prior year, signaling strong growth momentum. Expenses of $29K exceeded revenue, resulting in a 350% operating deficit.

Mission

TO 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,520
Program Service Revenue $2,731
Investment Income $85
Other Revenue $91
TOTAL REVENUE $6,427

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $28,945
TOTAL EXPENSES $28,945

Year-over-Year Comparison

2024 2023 Change
Revenue $6,427 $800 +7.0%
Expenses $28,945 $24,770 +0.2%
Net Income $-22,518 $-23,970 -0.1%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
2
Independent Members
N/A
Employees
N/A
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RICHARD MERRITT TREASURER N/A
Officer
$0 $0 $0
RICHARD MERRITT SECRETARY N/A
Officer
$0 $0 $0
DONALD SPRADIN PRESIDENT N/A
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $6,427 $28,945 $635,911 $-22,518
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