Last Rest Cemetary Association

Last Rest Cemetary Association maintains stable finances with consistent revenue and asset growth, operating debt-free.

EIN: 20314774 · Merrimack, NH · Updated: 2026-03-28

$151KRevenue

$534KAssets

90/100Mission Score (Excellent)

Is Last Rest Cemetary Association Legit?

Some Concerns

GoodFiling Consistency

ExcellentSpending Efficiency

GoodTransparency

1 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Last Rest Cemetary Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Last Rest Cemetary Association

Last Rest Cemetary Association (EIN: 20314774) is a nonprofit organization based in Merrimack, NH. The organization reported total revenue of $151K and total assets of $534K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Last Rest Cemetary Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Last Rest Cemetary Association demonstrates consistent financial stability over the past decade, with revenues generally exceeding expenses. For instance, in 2023, the organization reported revenues of $128,897 against expenses of $119,586, resulting in a surplus. Their asset base has also shown steady growth, increasing from $354,479 in 2014 to $481,369 in 2023, indicating sound financial management and accumulation of resources. The absence of liabilities across all reported periods is a significant strength, suggesting a debt-free operation.

The organization's spending efficiency appears strong, particularly given the consistent reporting of 0% officer compensation, which implies that all revenue is directed towards operational costs and mission-related activities rather than executive salaries. While a detailed breakdown of program, administrative, and fundraising expenses is not provided in the summary data, the overall financial health and lack of liabilities suggest a well-managed entity. The consistent filing of IRS 990 forms over 13 periods also points to a commitment to transparency.

Given the nature of a cemetery association, which typically involves long-term asset management and maintenance, the steady growth in assets and consistent revenue generation are positive indicators of its ability to fulfill its mission. The organization's financial practices appear prudent, ensuring its long-term viability and capacity to serve its community.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Last Rest Cemetary Association with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Last Rest Cemetary Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers receive salaries from the organization, which is highly unusual for an organization of its size and suggests a volunteer-led structure.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Last Rest Cemetary Association's IRS 990 filings:

NTEE Code is unknown, which limits understanding of its specific programmatic focus.

Strengths

The following positive indicators were identified for Last Rest Cemetary Association:

Consistent revenue generation and financial stability.
Steady growth in assets over the past decade, from $354,479 in 2014 to $481,369 in 2023.
Zero liabilities reported across all filings, indicating a debt-free operation.
0% officer compensation, suggesting all funds are directed towards operations and mission.
Consistent filing of IRS 990 forms, demonstrating transparency.

Frequently Asked Questions about Last Rest Cemetary Association

Is Last Rest Cemetary Association a legitimate charity?

Based on AI analysis of IRS 990 filings, Last Rest Cemetary Association (EIN: 20314774) some concerns. Mission Score: 90/100. 1 red flag identified, 5 strengths noted.

How does Last Rest Cemetary Association spend its money?

Last Rest Cemetary Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Last Rest Cemetary Association tax-deductible?

Last Rest Cemetary Association is registered as a tax-exempt nonprofit (EIN: 20314774). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

Is Last Rest Cemetary Association a good charity?

Based on the provided financial data, Last Rest Cemetary Association appears to be a well-managed and financially stable organization. It consistently generates revenue, grows its assets, and operates without liabilities. The 0% officer compensation is a strong indicator of resources being directed towards its mission.

How has the organization's financial health changed over the past decade?

Over the past decade, Last Rest Cemetary Association has shown consistent financial growth and stability. Assets have increased from $354,479 in 2014 to $481,369 in 2023, and revenues have generally exceeded expenses, indicating a healthy financial trajectory.

Does Last Rest Cemetary Association have any debt?

No, the organization has consistently reported $0 in liabilities across all available IRS 990 filings, indicating it operates debt-free.

What is the trend in the organization's revenue and expenses?

Revenue has fluctuated but generally remained stable, ranging from $94,131 in 2014 to $157,728 in 2021, with the latest reported revenue at $128,897 in 2023. Expenses have also been managed effectively, typically staying below or close to revenue, ensuring financial sustainability.

Filing History

IRS 990 filing history for Last Rest Cemetary Association showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Last Rest Cemetary Association's revenue has grown by 47.8%, moving from $87K to $129K. Total assets increased by 65.3% over the same period, from $291K to $481K. Total functional expenses rose by 53.4%, from $78K to $120K. In its most recent filing year (2023), Last Rest Cemetary Association reported a surplus of $9K, with revenue exceeding expenses.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$129K	$120K	$481K	$0	—	—
2022	$116K	$121K	$457K	$0	—	View 990
2021	$158K	$121K	$520K	$0	—	View 990
2020	$135K	$154K	$485K	$0	—	—
2019	$143K	$107K	$476K	$0	—	—
2018	$107K	$96K	$409K	$0	—	View 990
2017	$113K	$90K	$423K	$0	—	View 990
2016	$124K	$95K	$386K	$0	—	View 990
2015	$116K	$97K	$350K	$0	—	View 990
2014	$94K	$88K	$354K	$0	—	View 990
2013	$89K	$74K	$345K	$0	—	View 990
2012	$102K	$79K	$328K	$0	—	View 990
2011	$87K	$78K	$291K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $129K, expenses of $120K, and assets of $481K (revenue +11.4% year-over-year).
2022: Revenue of $116K, expenses of $121K, and assets of $457K (revenue -26.6% year-over-year).
2021: Revenue of $158K, expenses of $121K, and assets of $520K (revenue +16.7% year-over-year).
2020: Revenue of $135K, expenses of $154K, and assets of $485K (revenue -5.6% year-over-year).
2019: Revenue of $143K, expenses of $107K, and assets of $476K (revenue +33.2% year-over-year).
2018: Revenue of $107K, expenses of $96K, and assets of $409K (revenue -4.7% year-over-year).
2017: Revenue of $113K, expenses of $90K, and assets of $423K (revenue -8.9% year-over-year).
2016: Revenue of $124K, expenses of $95K, and assets of $386K (revenue +6.8% year-over-year).
2015: Revenue of $116K, expenses of $97K, and assets of $350K (revenue +23.2% year-over-year).
2014: Revenue of $94K, expenses of $88K, and assets of $354K (revenue +5.2% year-over-year).
2013: Revenue of $89K, expenses of $74K, and assets of $345K (revenue -11.9% year-over-year).
2012: Revenue of $102K, expenses of $79K, and assets of $328K (revenue +16.5% year-over-year).
2011: Revenue of $87K, expenses of $78K, and assets of $291K.

Data Sources and Methodology

This transparency report for Last Rest Cemetary Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.