Pine Grove Cemetery Association
Pine Grove Cemetery Association maintains strong asset growth and zero liabilities with volunteer leadership.
EIN: 10140283 · Brunswick, ME · NTEE: Y50 · Updated: 2026-03-28
Is Pine Grove Cemetery Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Pine Grove Cemetery Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Pine Grove Cemetery Association
Pine Grove Cemetery Association (EIN: 10140283) is a nonprofit organization based in Brunswick, ME, classified under NTEE code Y50. The organization reported total revenue of $93K and total assets of $1.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Pine Grove Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Pine Grove Cemetery Association is a micro nonprofit that has been operating for 18 years, with 3 years of IRS 990 filings on record (2019–2021). Revenue has grown at a compound annual rate of -57.0%.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
| Total Revenue | $29K |
| Total Expenses | $28K |
| Surplus / Deficit | +$927 |
| Total Assets | $465K |
| Net Assets | $465K |
| Operating Margin | 3.2% |
| Months of Reserves | 197.2 months |
Financial Health Grade: A
In 2021, Pine Grove Cemetery Association reported a surplus of $927 with revenue exceeding expenses, holds 197.2 months of operating reserves (strong position).
Financial Trends
Over 3 years of filings (2019–2021), Pine Grove Cemetery Association's revenue has declined at a compound annual growth rate (CAGR) of -57.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2021 | -30.9% | -26.1% | +0.2% |
| 2020 | -73.2% | +39.3% | +0.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Pine Grove Cemetery Association with a Mission Score of 95 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, Pine Grove Cemetery 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.
Key Financial Metrics (2021)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $927, with revenue exceeding expenses.
Executive Compensation Analysis
No officer compensation has been reported across all three filing periods, indicating a volunteer-led organization, which significantly reduces administrative overhead for an organization of its size with $1.2 million in assets.
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.
Strengths
The following positive indicators were identified for Pine Grove Cemetery Association:
- Strong and growing asset base ($1,256,614 currently)
- Zero liabilities reported across all periods, indicating excellent financial stability
- No officer compensation reported, suggesting volunteer leadership and low administrative costs
- Consistent low expenses relative to revenue, demonstrating operational efficiency
- Clear and consistent IRS 990 filing history, indicating good transparency
Frequently Asked Questions about Pine Grove Cemetery Association
Is Pine Grove Cemetery Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Pine Grove Cemetery Association (EIN: 10140283) appears legitimate. Mission Score: 95/100. 0 red flags identified, 5 strengths noted.
How does Pine Grove Cemetery Association spend its money?
Pine Grove Cemetery Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Pine Grove Cemetery Association tax-deductible?
Pine Grove Cemetery Association is registered as a tax-exempt nonprofit (EIN: 10140283). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Pine Grove Cemetery Association a good charity?
Yes, based on the available data, Pine Grove Cemetery Association appears to be a very good organization. It demonstrates strong financial health with growing assets ($1,256,614) and zero liabilities, efficient operations with low expenses relative to revenue, and a volunteer-led structure with no reported officer compensation, ensuring funds are directed towards its mission.
How does the organization manage its finances given fluctuating revenue?
Despite revenue fluctuations (e.g., $157,899 in 2019 vs. $29,246 in 2021), the organization has consistently maintained low expenses and zero liabilities, while significantly growing its assets to $1,256,614. This suggests prudent financial management and effective stewardship of its endowment or investment funds to ensure long-term stability.
Filing History
IRS 990 filing history for Pine Grove Cemetery Association showing financial trends over 3 years of public records:
Over 3 years of IRS 990 filings (2019–2021), Pine Grove Cemetery Association's revenue has declined by 81.5%, moving from $158K to $29K. Total assets increased by 1.1% over the same period, from $460K to $465K. Total functional expenses rose by 2.9%, from $28K to $28K. In its most recent filing year (2021), Pine Grove Cemetery Association reported a surplus of $927, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2021 | $29K | $28K | $465K | $0 | — | View 990 |
| 2020 | $42K | $38K | $464K | $0 | — | — |
| 2019 | $158K | $28K | $460K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2021: Revenue of $29K, expenses of $28K, and assets of $465K (revenue -30.9% year-over-year).
- 2020: Revenue of $42K, expenses of $38K, and assets of $464K (revenue -73.2% year-over-year).
- 2019: Revenue of $158K, expenses of $28K, and assets of $460K.
Data Sources and Methodology
This transparency report for Pine 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.