Rochester Cemetery Association

Rochester Cemetery Association maintains strong financial health with consistent asset growth and no reported officer compensation.

EIN: 20185360 · Rochester, NH · Updated: 2026-03-28

$360KRevenue

$4.5MAssets

95/100Mission Score (Excellent)

About Rochester Cemetery Association

Rochester Cemetery Association (EIN: 20185360) is a nonprofit organization based in Rochester, NH. The organization reported total revenue of $360K and total assets of $4.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rochester Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The Rochester Cemetery Association demonstrates consistent financial stability and a strong focus on its core mission. Over the past decade, the organization has consistently generated more revenue than expenses, leading to a steady growth in assets, from $3,091,698 in 2014 to $4,112,975 in 2023. This indicates prudent financial management and a healthy reserve for future operations. The latest filing shows revenue of $396,805 against expenses of $248,809, further solidifying this trend.

Spending efficiency appears high, as the organization reports 0% officer compensation across all available filings, suggesting that administrative costs are kept very low, or that leadership is entirely volunteer-based. While a detailed breakdown of program vs. administrative spending isn't explicitly provided in the summary data, the absence of officer compensation is a strong indicator of efficient resource allocation. The consistent growth in assets also suggests that funds are being managed effectively to ensure the long-term sustainability of the cemetery.

Transparency is generally good, with a consistent filing history of 13 IRS 990 forms, indicating regular reporting to the public. The lack of officer compensation also contributes to a perception of high ethical standards and a focus on the mission rather than executive enrichment. The organization's financial health appears robust, with a solid asset base and consistent positive net income, positioning it well to continue its operations.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Rochester 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, Rochester 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.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not categorized as officer compensation, which is highly efficient for an organization of its size with assets exceeding $4 million.

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 Rochester Cemetery Association:

Consistent positive net income, with revenue consistently exceeding expenses.
Steady growth in assets, from $3,091,698 in 2014 to $4,112,975 in 2023.
0% officer compensation reported across all filings, indicating highly efficient or volunteer-led management.
Low liabilities relative to assets, suggesting strong financial solvency.
Consistent IRS 990 filing history, demonstrating good transparency.

Frequently Asked Questions about Rochester Cemetery Association

Is Rochester Cemetery Association a good charity?

Based on the available financial data, Rochester Cemetery Association appears to be a very well-managed organization. It consistently generates more revenue than expenses, has growing assets, and reports no officer compensation, suggesting a strong commitment to its mission and efficient use of funds.

How has the organization's financial health changed over time?

The organization's financial health has steadily improved over the past decade. Assets have grown from $3,091,698 in 2014 to $4,112,975 in 2023, and revenue has consistently exceeded expenses, indicating sustainable operations and prudent financial management.

What is the trend in revenue and expenses?

Revenue has generally fluctuated but remained strong, with the latest reported revenue at $396,805. Expenses have been consistently lower than revenue, ranging from $162,069 to $255,114, demonstrating a healthy operating margin and financial stability.

Filing History

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

Over 13 years of IRS 990 filings (2011–2023), Rochester Cemetery Association's revenue has grown by 18.5%, moving from $335K to $397K. Total assets increased by 44.4% over the same period, from $2.8M to $4.1M. Total functional expenses rose by 57.2%, from $158K to $249K. In its most recent filing year (2023), Rochester Cemetery Association reported a surplus of $148K, with revenue exceeding expenses. The organization holds $7K in liabilities against $4.1M in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $4.1M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$397K	$249K	$4.1M	$7K	—	View 990
2022	$336K	$255K	$4.0M	$26K	—	View 990
2021	$426K	$250K	$3.9M	$14K	—	—
2020	$321K	$231K	$3.7M	$10K	—	—
2019	$435K	$230K	$3.6M	$4K	—	View 990
2018	$279K	$230K	$3.4M	$7K	—	View 990
2017	$296K	$165K	$3.4M	$9K	—	View 990
2016	$236K	$163K	$3.2M	$4K	—	View 990
2015	$232K	$162K	$3.2M	$10K	—	View 990
2014	$302K	$165K	$3.1M	$6K	—	View 990
2013	$227K	$167K	$3.0M	$10K	—	View 990
2012	$206K	$164K	$2.9M	$13K	—	View 990
2011	$335K	$158K	$2.8M	$8K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $397K, expenses of $249K, and assets of $4.1M (revenue +18.2% year-over-year).
2022: Revenue of $336K, expenses of $255K, and assets of $4.0M (revenue -21.3% year-over-year).
2021: Revenue of $426K, expenses of $250K, and assets of $3.9M (revenue +33.0% year-over-year).
2020: Revenue of $321K, expenses of $231K, and assets of $3.7M (revenue -26.2% year-over-year).
2019: Revenue of $435K, expenses of $230K, and assets of $3.6M (revenue +56.0% year-over-year).
2018: Revenue of $279K, expenses of $230K, and assets of $3.4M (revenue -5.8% year-over-year).
2017: Revenue of $296K, expenses of $165K, and assets of $3.4M (revenue +25.5% year-over-year).
2016: Revenue of $236K, expenses of $163K, and assets of $3.2M (revenue +1.5% year-over-year).
2015: Revenue of $232K, expenses of $162K, and assets of $3.2M (revenue -23.2% year-over-year).
2014: Revenue of $302K, expenses of $165K, and assets of $3.1M (revenue +32.9% year-over-year).
2013: Revenue of $227K, expenses of $167K, and assets of $3.0M (revenue +10.5% year-over-year).
2012: Revenue of $206K, expenses of $164K, and assets of $2.9M (revenue -38.6% year-over-year).
2011: Revenue of $335K, expenses of $158K, and assets of $2.8M.

Data Sources and Methodology

This transparency report for Rochester 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.