Rockland Cemetery Association
Rockland Cemetery Association consistently grows assets with low expenses and no reported officer compensation.
EIN: 10187940 · Rockland, ME · NTEE: Y52Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.8M |
| Total Expenses | $388K |
| Program Spending | 85% |
| Net Assets | $11.8M |
| Transparency Score | 90/100 |
Is Rockland Cemetery Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Rockland Cemetery Association directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Rockland Cemetery Association
Rockland Cemetery Association (EIN: 10187940) is a nonprofit organization based in Rockland, ME, classified under NTEE code Y52Z. The organization reported total revenue of $2.8M and total assets of $13.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Rockland Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Rockland Cemetery Association is a mid-size nonprofit that has been operating for 82 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $953K |
| Total Expenses | $388K |
| Surplus / Deficit | +$565K |
| Total Assets | $11.9M |
| Total Liabilities | $54K |
| Net Assets | $11.8M |
| Operating Margin | 59.3% |
| Debt-to-Asset Ratio | 0.5% |
| Months of Reserves | 368.3 months |
Financial Health Grade: A
In 2023, Rockland Cemetery Association reported a surplus of $565K with revenue exceeding expenses, holds 368.3 months of operating reserves (strong position), has a debt-to-asset ratio of 0.5% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Rockland Cemetery Association's revenue has grown at a compound annual growth rate (CAGR) of 7.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +9.4% | -6.5% | +13.1% |
| 2022 | -79.1% | +6.3% | -18.9% |
| 2021 | +1164.5% | +8.7% | +17.1% |
| 2020 | -39.4% | +3.8% | +8.1% |
| 2019 | -11.1% | +0.4% | +16.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1944 |
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 Rockland Cemetery 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: 85%
- fundraising: 5%
According to IRS 990 filings, Rockland Cemetery Association allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $565K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.5%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led board or a structure where executive functions are not compensated, which is highly efficient for a nonprofit of its size.
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 Rockland Cemetery Association's IRS 990 filings:
- Lack of detailed expense breakdown (program vs. admin vs. fundraising) in provided summary data, making precise efficiency analysis difficult.
Strengths
The following positive indicators were identified for Rockland Cemetery Association:
- Consistent asset growth, indicating strong financial management and stability.
- Very low liabilities relative to assets, demonstrating financial health (e.g., $54,265 liabilities vs. $11,894,469 assets in 2023).
- No reported officer compensation, suggesting high operational efficiency and volunteer engagement.
- Expenses consistently well below revenue in most years, allowing for asset accumulation and long-term sustainability.
- Long history of IRS 990 filings (13 filings), indicating consistent compliance and transparency.
Frequently Asked Questions about Rockland Cemetery Association
Is Rockland Cemetery Association a legitimate charity?
Rockland Cemetery Association (EIN: 10187940) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $2.8M. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Rockland Cemetery Association spend its money?
Rockland Cemetery Association directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Rockland Cemetery Association tax-deductible?
Rockland Cemetery Association is registered as a tax-exempt nonprofit (EIN: 10187940). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Rockland Cemetery Association's spending goes to programs?
Rockland Cemetery Association directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Rockland Cemetery Association compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Rockland Cemetery Association is above average for NTEE category Y52Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Rockland Cemetery Association located?
Rockland Cemetery Association is headquartered in Rockland, Maine and files with the IRS under EIN 10187940. It is classified under NTEE code Y52Z.
How many years of IRS 990 filings does Rockland Cemetery Association have?
Rockland Cemetery Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.8M in total revenue.
How does Rockland Cemetery Association manage to operate with no reported officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization is either entirely volunteer-run at the executive level or that any compensation for leadership roles falls under other expense categories not explicitly identified as officer compensation, which is less likely given the consistent zero reporting.
What is the primary source of Rockland Cemetery Association's revenue fluctuations?
The significant fluctuations in revenue, such as the jump to over $4 million in 2021 from $328,759 in 2020, could be due to large one-time donations, bequests, or significant investment gains, which are common for organizations managing endowments or long-term assets like cemeteries.
Is the organization's asset growth sustainable?
Given the consistent trend of revenue exceeding expenses in most years and the steady increase in assets from $8,073,883 in 2015 to $11,894,469 in 2023, the asset growth appears sustainable, driven by prudent financial management and consistent income generation.
Filing History
IRS 990 filing history for Rockland Cemetery Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Rockland Cemetery Association's revenue has grown by 141.1%, moving from $395K to $953K. Total assets increased by 86.1% over the same period, from $6.4M to $11.9M. Total functional expenses rose by 77.1%, from $219K to $388K. In its most recent filing year (2023), Rockland Cemetery Association reported a surplus of $565K, with revenue exceeding expenses. The organization holds $54K in liabilities against $11.9M in assets (debt-to-asset ratio: 0.5%), resulting in net assets of $11.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $953K | $388K | $11.9M | $54K | — | View 990 |
| 2022 | $871K | $414K | $10.5M | $62K | — | — |
| 2021 | $4.2M | $390K | $13.0M | $63K | — | View 990 |
| 2020 | $329K | $358K | $11.1M | $48K | — | — |
| 2019 | $542K | $345K | $10.2M | $53K | — | View 990 |
| 2018 | $610K | $344K | $8.8M | $69K | — | View 990 |
| 2017 | $1.1M | $334K | $9.5M | $68K | — | View 990 |
| 2016 | $215K | $289K | $8.4M | $49K | — | View 990 |
| 2015 | $379K | $315K | $8.1M | $73K | — | View 990 |
| 2014 | $326K | $299K | $8.4M | $65K | — | View 990 |
| 2013 | $292K | $250K | $7.9M | $57K | — | View 990 |
| 2012 | $278K | $260K | $6.7M | $86K | — | View 990 |
| 2011 | $395K | $219K | $6.4M | $42K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $953K, expenses of $388K, and assets of $11.9M (revenue +9.4% year-over-year).
- 2022: Revenue of $871K, expenses of $414K, and assets of $10.5M (revenue -79.1% year-over-year).
- 2021: Revenue of $4.2M, expenses of $390K, and assets of $13.0M (revenue +1164.5% year-over-year).
- 2020: Revenue of $329K, expenses of $358K, and assets of $11.1M (revenue -39.4% year-over-year).
- 2019: Revenue of $542K, expenses of $345K, and assets of $10.2M (revenue -11.1% year-over-year).
- 2018: Revenue of $610K, expenses of $344K, and assets of $8.8M (revenue -46.6% year-over-year).
- 2017: Revenue of $1.1M, expenses of $334K, and assets of $9.5M (revenue +432.1% year-over-year).
- 2016: Revenue of $215K, expenses of $289K, and assets of $8.4M (revenue -43.4% year-over-year).
- 2015: Revenue of $379K, expenses of $315K, and assets of $8.1M (revenue +16.4% year-over-year).
- 2014: Revenue of $326K, expenses of $299K, and assets of $8.4M (revenue +11.4% year-over-year).
- 2013: Revenue of $292K, expenses of $250K, and assets of $7.9M (revenue +5.1% year-over-year).
- 2012: Revenue of $278K, expenses of $260K, and assets of $6.7M (revenue -29.6% year-over-year).
- 2011: Revenue of $395K, expenses of $219K, and assets of $6.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Rockland Cemetery Association:
Data Sources and Methodology
This transparency report for Rockland 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.