Nonprofit · EIN 02-0314774
LAST REST CEMETERY ASSOCIATION
Tax-exempt · MERRIMACK, NH 03054
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $128,685 | $121,247 | $7,438 | $567,907 | $600 | $567,307 |
| December 31, 2024 | 990 | $150,731 | $98,278 | $52,453 | $533,822 | $0 | $533,822 |
| December 31, 2023 | 990 | $128,897 | $119,586 | $9,311 | $481,369 | $0 | $481,369 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,831
- of which government grants
- $17,831
- Program service revenue
- $92,874
- Investment income
- $17,980
- Net gain from sales of assets
- $566
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $7,476
- Professional fundraising fees
- $0
- Accounting fees
- $1,900
- Depreciation
- $1,712
Balance sheet and other
- Total assets, start of year
- $533,822
- Total assets, end of year
- $567,907
- Total liabilities, end of year
- $600
- Net assets, end of year
- $567,307
- Land, buildings and equipment
- $32,092
- Net assets without donor restrictions
- $542,307
- Net assets with donor restrictions
- $25,000
- Gross receipts
- $316,345
- Employees
- 1
- Volunteers
- 10
- Year formed
- 1972
- State of legal domicile
- NH
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patricia Lamont | Secretary (non-voting) Officer | 2 | $6,900 |
| Lenny Worster | Director Trustee or director | 1 | $0 |
| John Hall | Director Trustee or director, Officer | 1 | $0 |
| Ronald Miner Jr | President Trustee or director | 1 | $0 |
| Paul Micali | Treasurer Trustee or director | 1 | $0 |
| Casey Martel | Director Trustee or director | 1 | $0 |
| John Diggins | Director Trustee or director | 1 | $0 |
| George Keller | Director Trustee or director | 1 | $0 |
| Scott Kurzweil | Director Trustee or director | 1 | $0 |
| Dean Killkelley | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patricia Lamont | Secretary/Treasurer (non-voting) Officer | 2 | $6,900 |
| Lenny Worster | Director Trustee or director | 1 | $0 |
| John Hall | President Trustee or director, Officer | 1 | $0 |
| Ronald Miner Jr | Director Trustee or director | 1 | $0 |
| Paul Micali | Director Trustee or director | 1 | $0 |
| Susan Flaherty | Director Trustee or director | 1 | $0 |
| Casey Martel | Director Trustee or director | 1 | $0 |
| John Diggins | Director Trustee or director | 1 | $0 |
| George Keller | Director Trustee or director | 1 | $0 |
| Scott Kurzweil | Director Trustee or director | 1 | $0 |
| Dean Killkelley | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patricia Lamont | Secretary/Treasurer Trustee or director, Officer | 1 | $5,175 |
| Nancy King | Treasurer Trustee or director | 1 | $2,300 |
| Lenny Worster | Director Trustee or director | 1 | $0 |
| John Hall | President Trustee or director, Officer | 1 | $0 |
| Ronald Miner Jr | Director Trustee or director | 1 | $0 |
| Paul Micali | Director Trustee or director | 1 | $0 |
| Susan Flaherty | Director Trustee or director | 1 | $0 |
| Casey Martel | Director Trustee or director | 1 | $0 |
| John Diggins | Director Trustee or director | 1 | $0 |
| George Keller | Director Trustee or director | 1 | $0 |
| Scott Kurzweil | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 691, MERRIMACK, NH 03054-0691
- Principal officer (990 for 2025)
- Patricia Lamont, PO Box 691, Merrimack, NH 03054
- Signed the 990
- Paul Micali, Treasurer
- Phone
- (413) 281-7157
- Return prepared by
- DUGDALE LIVOLSI AND WOOD PC
Mission
Maintenance of a public cemetary
Program accomplishments
- Sale of 36 burial spots, 20 full grave openings for burial, and 44 small grave openings for cremations. Installed grave markers and foundations for monuments. Provided overall maintenance of the cemetery grounds.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0314774
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible
- No
- Exempt since
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $567,907
- Income (IRS master file)
- $316,345
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $128,685 | $121,247 | $567,907 | XML |
| 990 | December 2024 | $150,731 | $98,278 | $533,822 | XML |
| 990 | December 2023 | $128,897 | $119,586 | $481,369 | XML |
| 990 | December 2022 | $115,724 | $120,817 | $456,911 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 02-0314774).
Questions about LAST REST CEMETERY ASSOCIATION
- What is the EIN of LAST REST CEMETERY ASSOCIATION?
- The employer identification number (EIN) of LAST REST CEMETERY ASSOCIATION is 02-0314774.
- Is LAST REST CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1991.
- Are donations to LAST REST CEMETERY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAST REST CEMETERY ASSOCIATION 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 LAST REST CEMETERY ASSOCIATION 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 LAST REST CEMETERY ASSOCIATION 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 LAST REST CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Patricia Lamont.
- Who are the officers and directors of LAST REST CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $6,900 (Patricia Lamont, Secretary (non-voting)).
- How much revenue does LAST REST CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $128,685, expenses of $121,247 and total assets of $567,907 at year end.
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