Ridgewood Cemetery Association
Nonprofit profile at a glance
- EIN
- 041774040
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- North Andover, MA, USA
- Phone
- 9786825786
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,111,630
- Expenses
- $741,019
- Assets
- $6,556,100
- Liabilities
- $436,885
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JOSEPH PELICH (PRESIDENT)
- JAMES LAFOND (VICE PRESIDENT)
Highest reported compensation
- SCOTT POLUMBO (SUPERINTENDENT): $98,477 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Established in 1850, ridgewood cemetery is a private not-for-profit cemetery. It is owned by the ridgewood cemetery association and governed by a volunteer board of trustees. Ridgewood cemetery serves families representing all religions, cultures and walks of life in a tradition of compassion, integrity and excellence.
What it reported doing in 2024
Ridgewood cemetery association (rca) operates a full service cemetery, including grave lot sales and interments. Rca also oversees the care, maintenance, restoration and preservation of the cemetery and their collections, a portion of which is funded through community preservation grants from the town of north andover.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
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: 59
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 76
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.9%; rating input score 59
- Program expense ratio: 80%; rating input score 80
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 33.3%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 8.85; rating input score 91; 91st percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 13.3%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: 8.1% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 7.4% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 58.9% of revenue deployed · 80% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $593K in reported program spending
- Leadership: top reported pay $98K · 10 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 16 filing years from 2009 to 2024
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Officer compensation ratio scored 27/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.