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Nonprofit · EIN 04-1548430

PROPRIETORS OF LINWOOD CEMETERY

Tax-exempt · HAVERHILL, MA 01830

Financials

$2.5M$1.5M2023$2M$1.5M2024$2.1M$1.6M2025
Revenue Expenses · by fiscal year end
Financials of PROPRIETORS OF LINWOOD CEMETERY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,142,132$1,617,212$524,920$39,603,810$531,454$39,072,356
December 31, 2024990$2,049,776$1,483,143$566,633$34,959,282$452,811$34,506,471
December 31, 2023990$2,474,103$1,461,689$1,012,414$32,320,532$669,405$31,651,127
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,160,803
Investment income
$1,007,934
Net rental income
-$26,605
Net gain from sales of assets
$204,839
Other revenue
-$26,605

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$66,361
Other salaries and wages
$573,331
Salaries, compensation and benefits (total)
$745,047
Professional fundraising fees
$0
Accounting fees
$36,790
Occupancy
$381,866
Travel
$16,632
Depreciation
$149,246
Program services (functional)
$1,617,212

Balance sheet and other

Total assets, start of year
$34,959,282
Total assets, end of year
$39,603,810
Total liabilities, end of year
$531,454
Net assets, end of year
$39,072,356
Land, buildings and equipment
$6,769,805
Publicly traded securities
$29,341,814
Net assets without donor restrictions
$39,072,356
Gross receipts
$4,404,505
Employees
15
Year formed
1845
State of legal domicile
MA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MICHAEL KENNEYCLERK
Highest-paid employee
40$139,004
DAVID SPLAINEPRESIDENT
Trustee or director, Officer
12$66,361
KARL ARAKELLANDIRECTOR
Trustee or director
1$0
ELLEN DAVISTREASURER
Trustee or director, Officer
2$0
JOAN KIMBALLDIRECTOR
Trustee or director
1$0
LAURA MCGREGORDIRECTOR
Trustee or director
1$0
CHRISTIAN SMITHDIRECTOR
Trustee or director
–$0
JEFF STONEDIRECTOR
Trustee or director
1$0
JAMES TZITZONDIRECTOR
Trustee or director
1$0
THEA VALVANISDIRCETOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
MICHAEL KENNEYCLERK
Highest-paid employee
40$120,159
DAVID SPLAINEPRESIDENT
Trustee or director, Officer
12$65,156
KARL ARAKELLANDIRECTOR
Trustee or director
1$0
ELLEN DAVISTREASURER
Trustee or director, Officer
1$0
JOAN KIMBALLDIRECTOR
Trustee or director
1$0
LAURA MCGREGORDIRECTOR
Trustee or director
1$0
MILTON SMITHDIRECTOR
Trustee or director
1$0
JEFF STONEDIRECTOR
Trustee or director
1$0
JAMES TZITZONDIRECTOR
Trustee or director
1$0
THEA VALVANISDIRCETOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
MICHAEL KENNEYCLERK
Highest-paid employee
40$131,861
DAVID SPLAINEPRESIDENT
Trustee or director, Officer
12$64,111
KARL ARAKELLANDIRECTOR
Trustee or director
1$0
ELLEN DAVISTREASURER
Trustee or director, Officer
1$0
KRISTEN HEIKKINENDIRCETOR
Trustee or director
1$0
JOAN KIMBALLDIRECTOR
Trustee or director
1$0
LAURA MCGREGORDIRECTOR
Trustee or director
1$0
MILTON SMITHDIRECTOR
Trustee or director
1$0
JEFF STONEDIRECTOR
Trustee or director
1$0
JAMES TZITZONDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
41 JOHN WARD AVE, HAVERHILL, MA 01830-6420
Principal officer (990 for 2025)
DAVID SPLAINE, 41 JOHN WARD AVENUE, HAVERHILL, MA 01830
Signed the 990
DAVID SPLAINE, PRESIDENT
Phone
(978) 374-4191
Return prepared by
ROLAND P LAMBALOT PC

Mission

CEMETERY AND CREMATORIUM SERVICES

990 for the year ended December 31, 2025

Program accomplishments

  • CEMETERY AND CREMATORIUM SERVICES
    Expenses $1,617,212 · revenue $1,160,803

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
04-1548430
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1941
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$39,603,810
Income (IRS master file)
$4,404,505

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,142,132$1,617,212$39,603,810XML
990December 2024$2,049,776$1,483,143$34,959,282XML
990December 2023$2,474,103$1,461,689$32,320,532XML
990December 2022$1,658,817$1,508,155$31,807,895IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-1548430).

Questions about PROPRIETORS OF LINWOOD CEMETERY

What is the EIN of PROPRIETORS OF LINWOOD CEMETERY?
The employer identification number (EIN) of PROPRIETORS OF LINWOOD CEMETERY is 04-1548430.
Is PROPRIETORS OF LINWOOD CEMETERY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1941.
Are donations to PROPRIETORS OF LINWOOD CEMETERY tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does PROPRIETORS OF LINWOOD CEMETERY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of PROPRIETORS OF LINWOOD CEMETERY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PROPRIETORS OF LINWOOD CEMETERY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of PROPRIETORS OF LINWOOD CEMETERY?
The 990 for the year ended December 31, 2025 names DAVID SPLAINE.
Who are the officers and directors of PROPRIETORS OF LINWOOD CEMETERY?
The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $139,004 (MICHAEL KENNEY, CLERK).
How much revenue does PROPRIETORS OF LINWOOD CEMETERY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,142,132, expenses of $1,617,212 and total assets of $39,603,810 at year end.

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