Bartlett Cemetery Association

Nonprofit profile at a glance

EIN
046112096
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Amesbury, MA, USA
Phone
9789926103
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$140,569
Expenses
$55,374
Assets
$3,403,814
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Ronald Fuller (President)

Highest reported compensation

  • Mark Pouliot (Superintendent): $5,400 total reported compensation
  • Holly Pouliot (Treasurer): $4,050 total reported compensation
  • Ronald Fuller (President): $2,050 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cemetery for the benefit of lot owners and care of historical house on premises.

What it reported doing in 2025

The Bartlett Cemetery operates exclusively for the benefit of lot owners. Lots are sold for burial purposes only, and are not resold. The achieved purpose of the Bartlett Cemetery Association is the perpetual care of the cemetery, including care of the historical house on the premises.

Operating model

Revenue model
Investment-supported. 87% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 94% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 84
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34.3%; rating input score 34
  • Program expense ratio: 65.5%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 60.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 61.47; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 24.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 34.3% of revenue deployed · 65.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $5K · 12 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.