2024-01-02T14:59:50-05:00 2023-02-28 042606349 CORBIN & TAPASES PC 711 SILVER STREET AGAWAM MA 01001 990 2022-03-01 041729170 PINE HILL CEMETERY ASSOCIATION PINE 4135687026 140 WEST SILVER STREET WESTFIELD MA 01085 ERIC DIRATS PRESIDENT 4135687026 2023-12-12 ERIC DIRATS 999009999 false STEVEN RIZAS P01284232 4137897669 2024-01-02 2022 2023-04-26 12:10:37Z ERIC DIRATS 659469 false X N/A X THE OPERATION AND MAINTENANCE OF A CEMETERY 6 6 5 0 179434 535061 0 1498 453 173665 115035 354597 650549 0 0 161030 135546 0 0 84901 180909 245931 316455 108666 334094 235383 579883 5086 3681 230297 576202 X THE OPERATION AND MAINTENANCE OF A CEMETERY false false 136050 PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE. 126621 PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE. 126621 262671 false true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false 0 0 5 true false false false false false false false false X 6 6 false false false false false false false true true false false true true true false false false false false false X DALE DICKSON 4135687026 140 WEST SILVER ST WESTFIELD MA 01085 X JOAN CORELL TRUSTEE X X 0 0 0 DALE DICKSON TREASURER X X 0 0 0 ERIC DIRATS PRESIDENT X X 0 0 0 DONALD HUMASON TRUSTEE X 0 0 0 ANDREA PENNINGTON SECRETARY X X 0 0 0 DR GARY RUSSOLILLO TRUSTEE X 0 0 0 false false false 535061 535061 453 453 22918 8920 13998 13998 GRAVE WORK 43300 43300 GRAVE LOT SALES 28500 28500 TENTS, SUNDAY, HOLIDAYS 11537 11537 17700 17700 101037 650549 115488 X 123629 85626 38003 11917 8636 3281 9200 9200 3300 3300 40995 40995 MAINT ROADS, GROUNDS, BLD 63266 63266 UTILITIES 10893 10893 INSURANCE - AUTO & LIAB 9338 9338 OFFICE 7649 7649 36268 36268 316455 262671 53784 0 47778 374767 33996 34449 4030 7580 3490 3519 560924 411416 140928 149508 5161 5276 4784 235383 579883 2112 1449 2974 2232 5086 3681 X 56237 388709 140928 154292 33132 33201 230297 576202 235383 579883 X 334094 11811 X true X false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29628 29628 531296 411416 119880 149508 PAYROLL TAXES PAYABLE 2232 2232 FORM 990, PAGE 2, PART III, LINE 4D PROVIDE BURIAL PLOTS AND BURIAL SERVICES INCLUDING PERPETUAL CARE. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 AND ANNUAL FINANCIAL STATEMENTS PROVIDED TO BOARD FOR REVIEW PRIOR TO FILING OF RETURN. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 24E EQUIPMENT RENTAL & MAINT 6,527 0 0 GAS & OIL 5,831 0 0 INSURANCE - WORKERS COMP 4,862 0 0 INTERNMENT EXPENSE 4,612 0 0 ADVERTISING 2,637 0 0 TELEPHONE 2,133 0 0 TRUCK EXPENSES 1,711 0 0 RUBBISH REMOVAL 1,604 0 0 WATER & SEWER 1,231 0 0 SUPPLIES 1,216 0 0 CREDIT CARD CHARGES 1,205 0 0 HOUSE EXPENSE 1,134 0 0 PERSONAL PROPERTY TAX 655 0 0 BAD DEBT EXPENSE 600 0 0 SMALL TOOLS & EQUIPMENT 251 0 0 INTEREST EXPENSE 59 0 0 TOTAL 36,268 0 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 11,696 UNREALIZED GAIN 115 TOTAL 11,811