Evergreen Cemetery Association

Nonprofit profile at a glance

EIN
042040740
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
South Hadley, MA, USA
Phone
4132031587
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$53,277
Expenses
$40,438
Assets
$326,707
Liabilities
$1,376

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JOHN DUDA (PRESIDENT & TRUSTEE)

People named in this filing

  • JOHN DUDA (PRESIDENT & TRUSTEE)
  • HEIDI MCGUIRE (TREASURER)
  • BETH HEALY (CLERK & TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Cemetery

What it reported doing in 2025

Sold lots & provided funeral services

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 24.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 8.08; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 34.1%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $40K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.