Orchard Grove Cemetery Association

Orchard Grove Cemetery Association shows strong asset base and no liabilities, but recent expenses significantly outpace revenue.

EIN: 10132610 · Kittery, ME · NTEE: Y52Z · Updated: 2026-03-28

$69KRevenue

$943KAssets

85/100Mission Score (Excellent)

Y52Z

About Orchard Grove Cemetery Association

Orchard Grove Cemetery Association (EIN: 10132610) is a nonprofit organization based in Kittery, ME, classified under NTEE code Y52Z. The organization reported total revenue of $69K and total assets of $943K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Orchard Grove Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Orchard Grove Cemetery Association demonstrates a consistent operational pattern, with revenues generally covering or exceeding expenses in most years, indicating a stable financial footing. However, the most recent two periods (2023 and 2022) show expenses significantly exceeding revenue, with 2023 expenses at $97,150 against revenues of $54,559, and 2022 expenses at $56,222 against revenues of $26,190. This trend warrants closer examination to understand if it's a temporary fluctuation or a new operational challenge. The organization maintains substantial assets, reported at $943,209 in the latest filing, with no reported liabilities across all periods, which is a strong indicator of financial stability and low risk. The absence of officer compensation further enhances its transparency and suggests a volunteer-driven leadership model, which is common for smaller, community-focused organizations.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Orchard Grove Cemetery Association with a Mission Score of 85 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: 15%
programs: 80%
fundraising: 5%

According to IRS 990 filings, Orchard Grove Cemetery Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization reports 0% officer compensation across all available filings, indicating a volunteer-led structure. This is highly efficient and suggests that all operational funds are directed towards the organization's mission rather than executive salaries.

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 Orchard Grove Cemetery Association's IRS 990 filings:

Significant expense increases in 2022 and 2023 leading to operational deficits.
Revenue in 2023 ($54,559) was considerably lower than expenses ($97,150).

Strengths

The following positive indicators were identified for Orchard Grove Cemetery Association:

Strong asset base ($943,209) providing financial stability.
Zero reported liabilities across all filing periods.
No officer compensation, indicating efficient use of funds and volunteer leadership.
Consistent filing history demonstrating transparency.

Frequently Asked Questions about Orchard Grove Cemetery Association

What caused the significant increase in expenses in 2022 and 2023, leading to deficits?

In 2023, expenses were $97,150 against $54,559 in revenue, and in 2022, expenses were $56,222 against $26,190 in revenue. This represents a substantial increase in spending compared to prior years where expenses were typically below $20,000-$30,000. Understanding the nature of these expenditures is crucial.

How does Orchard Grove Cemetery Association plan to address the recent revenue shortfalls relative to expenses?

With expenses exceeding revenue by over $42,000 in 2023 and $30,000 in 2022, the organization will need to either increase its revenue streams or reduce its operational costs to maintain long-term financial health, despite its strong asset base.

What is the specific use of the organization's substantial assets?

The organization holds significant assets, reported at $943,209 in the latest filing. Understanding how these assets are invested and utilized to support the cemetery's long-term maintenance and operations would provide further insight into its financial strategy.

Filing History

IRS 990 filing history for Orchard Grove Cemetery Association showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Orchard Grove Cemetery Association's revenue has grown by 237.8%, moving from $16K to $55K. Total assets increased by 62.5% over the same period, from $557K to $904K. Total functional expenses rose by 542.8%, from $15K to $97K. In its most recent filing year (2023), Orchard Grove Cemetery Association reported a deficit of $43K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$55K	$97K	$904K	$0	—	—
2022	$26K	$56K	$901K	$0	—	View 990
2021	$53K	$35K	$1.1M	$0	—	View 990
2020	$45K	$18K	$891K	$0	—	View 990
2019	$65K	$19K	$809K	$0	—	View 990
2018	$36K	$16K	$757K	$0	—	View 990
2017	$33K	$14K	$792K	$0	—	View 990
2016	$27K	$19K	$730K	$0	—	View 990
2015	$35K	$26K	$697K	$0	—	View 990
2014	$27K	$15K	$720K	$0	—	View 990
2013	$21K	$2K	$689K	$0	—	View 990
2012	$22K	$7K	$611K	$0	—	View 990
2011	$16K	$15K	$557K	$0	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $55K, expenses of $97K, and assets of $904K (revenue +108.3% year-over-year).
2022: Revenue of $26K, expenses of $56K, and assets of $901K (revenue -50.7% year-over-year).
2021: Revenue of $53K, expenses of $35K, and assets of $1.1M (revenue +18.2% year-over-year).
2020: Revenue of $45K, expenses of $18K, and assets of $891K (revenue -30.8% year-over-year).
2019: Revenue of $65K, expenses of $19K, and assets of $809K (revenue +79.0% year-over-year).
2018: Revenue of $36K, expenses of $16K, and assets of $757K (revenue +9.0% year-over-year).
2017: Revenue of $33K, expenses of $14K, and assets of $792K (revenue +22.6% year-over-year).
2016: Revenue of $27K, expenses of $19K, and assets of $730K (revenue -23.0% year-over-year).
2015: Revenue of $35K, expenses of $26K, and assets of $697K (revenue +31.0% year-over-year).
2014: Revenue of $27K, expenses of $15K, and assets of $720K (revenue +26.1% year-over-year).
2013: Revenue of $21K, expenses of $2K, and assets of $689K (revenue -2.7% year-over-year).
2012: Revenue of $22K, expenses of $7K, and assets of $611K (revenue +36.0% year-over-year).
2011: Revenue of $16K, expenses of $15K, and assets of $557K.

Data Sources and Methodology

This transparency report for Orchard Grove Cemetery 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.