Cataumet Cemetery Association

Nonprofit profile at a glance

EIN
046109052
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
Cataumet, MA, USA
Phone
7037955389
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$76,001
Expenses
$22,400
Assets
$2,269,410
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Kristine Fisher (President)
  • Richard Dow (Vice President)

Highest reported compensation

  • Laura Murphy (Secretary): $2,100 total reported compensation

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

Overview

Mission

Private Cemetery offering individual and family burial lots to residents of villages of Cataumet, Pocasset, and North Falmouth and to relatives of deceased buried in the cemetery. Cemetery burials date from 1768. Cemetery Association was chartered by Massachusetts Legislature in 1884. Cataumet Cemetery Association is a charitable organization operated for the benefit of its lot owner members and is governed by an elected Board of Officers and Trustees.

What it reported doing in 2025

Automation of cemetery records using CIMS database system. Initiated data conversion under guidance of a Trustee and using volunteer and paid resources. Expenses included $675 for software annual maintenance and $2,100 payment to Secretary for work above and beyond normal duties.

Operating model

Revenue model
Investment-supported. 89% of the money available for current operations came from recurring investment income.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 74
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 70.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 101.31; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -7.3% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 12.4% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3K in reported program spending
  • Leadership: top reported pay $2K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 12/100.