South Berwick Cemetery Association
South Berwick Cemetery Association maintains stable assets despite fluctuating revenue and consistent expenses.
EIN: 16012799 · South Berwick, ME · NTEE: Y50 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $33K |
| Program Spending | 90% |
| Net Assets | $351K |
| Transparency Score | 85/100 |
Is South Berwick Cemetery Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
South Berwick Cemetery Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About South Berwick Cemetery Association
South Berwick Cemetery Association (EIN: 16012799) is a nonprofit organization based in South Berwick, ME, classified under NTEE code Y50. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of South Berwick Cemetery Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
South Berwick Cemetery Association is a micro nonprofit that has been operating for 17 years, with 2 years of IRS 990 filings on record (2015–2016). Revenue has grown at a compound annual rate of -93.7%.
Key Financial Metrics (2016)
From the most recent IRS 990 filing on record:
| Total Revenue | $17K |
| Total Expenses | $33K |
| Surplus / Deficit | $-15,808 |
| Total Assets | $351K |
| Net Assets | $351K |
| Operating Margin | -91.7% |
| Months of Reserves | 127.6 months |
Financial Health Grade: B
In 2016, South Berwick Cemetery Association reported a deficit of $16K with expenses exceeding revenue, holds 127.6 months of operating reserves (strong position).
Financial Trends
Over 2 years of filings (2015–2016), South Berwick Cemetery Association's revenue has declined at a compound annual growth rate (CAGR) of -93.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2016 | -93.7% | -2.0% | -4.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2009 |
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 South Berwick 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: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, South Berwick 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 (2016)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $16K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization reports 0% officer compensation in both 2015 and 2016, indicating a volunteer-led board or that any compensation is below reporting thresholds, which is typical for very small, community-based nonprofits.
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 South Berwick Cemetery Association:
- Strong asset base relative to expenses ($351,302 in assets vs. $33,043 in expenses in 2016).
- No reported liabilities in either filing period, indicating financial stability.
- 0% officer compensation, suggesting efficient, volunteer-driven operations.
- Consistent expenses around $33,000, indicating predictable operational costs.
Frequently Asked Questions about South Berwick Cemetery Association
Is South Berwick Cemetery Association a legitimate charity?
Based on AI analysis of IRS 990 filings, South Berwick Cemetery Association (EIN: 16012799) appears legitimate. Mission Score: 85/100. 0 red flags identified, 4 strengths noted.
How does South Berwick Cemetery Association spend its money?
South Berwick Cemetery Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to South Berwick Cemetery Association tax-deductible?
South Berwick Cemetery Association is registered as a tax-exempt nonprofit (EIN: 16012799). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does South Berwick Cemetery Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), South Berwick Cemetery Association is above average for NTEE category Y50 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is South Berwick Cemetery Association located?
South Berwick Cemetery Association is headquartered in South Berwick, Maine and files with the IRS under EIN 16012799. It is classified under NTEE code Y50.
How many years of IRS 990 filings does South Berwick Cemetery Association have?
South Berwick Cemetery Association has 2 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data.
Is South Berwick Cemetery Association a good charity?
Based on the available data, the South Berwick Cemetery Association appears to be a well-managed, community-focused organization. It has a strong asset base relative to its expenses, reports no liabilities, and has no officer compensation, suggesting efficient use of resources for its mission of cemetery maintenance.
How does the organization fund its operations?
The organization's funding appears to be a mix of fluctuating annual revenue (e.g., $17,235 in 2016, $275,033 in 2015) and likely relies on its substantial asset base ($351,302 in 2016) to cover consistent annual expenses around $33,000.
Filing History
IRS 990 filing history for South Berwick Cemetery Association showing financial trends over 2 years of public records:
Over 2 years of IRS 990 filings (2015–2016), South Berwick Cemetery Association's revenue has declined by 93.7%, moving from $275K to $17K. Total assets decreased by 4.3% over the same period, from $367K to $351K. Total functional expenses fell by 2%, from $34K to $33K. In its most recent filing year (2016), South Berwick Cemetery Association reported a deficit of $16K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2016 | $17K | $33K | $351K | $0 | — | — |
| 2015 | $275K | $34K | $367K | $0 | — | View 990 |
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for South Berwick Cemetery Association:
Data Sources and Methodology
This transparency report for South Berwick 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.