Nonprofit · EIN 04-1557870
PROPRIETORS OF THE LOWELL CEMETERY
Tax-exempt · LOWELL, MA 01852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,572,951 | $1,359,235 | $213,716 | $23,959,131 | $891,387 | $23,067,744 |
| December 31, 2024 | 990 | $1,093,861 | $1,227,874 | -$134,013 | $18,846,910 | $319,697 | $18,527,213 |
| December 31, 2023 | 990 | $1,563,360 | $1,097,655 | $465,705 | $18,721,418 | $60,192 | $18,661,226 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $307,104
- Investment income
- $1,158,329
- Net gain from sales of assets
- $610,520
- Other revenue
- $107,518
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $512,951
- Salaries, compensation and benefits (total)
- $671,705
- Professional fundraising fees
- $0
- Accounting fees
- $14,000
- Occupancy
- $48,542
- Depreciation
- $61,784
- Program services (functional)
- $1,359,235
Balance sheet and other
- Total assets, start of year
- $21,718,804
- Total assets, end of year
- $23,959,131
- Total liabilities, end of year
- $891,387
- Net assets, end of year
- $23,067,744
- Land, buildings and equipment
- $199,571
- Publicly traded securities
- $19,796,562
- Gross receipts
- $4,743,516
- Employees
- 12
- Year formed
- 1841
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SETH E DURNO | SUPERINTENDE Highest-paid employee | 40 | $106,110 |
| F ALEX WILSON | PRESIDENT Trustee or director, Officer | – | $8,200 |
| LEWIS KARABATSOS | VICE-PRESIDE Trustee or director, Officer | – | $8,000 |
| BRIAN L CHAPMAN | TREASURER Trustee or director, Officer | – | $7,200 |
| JAMES D LATHAM | TRUSTEE Trustee or director | – | $2,600 |
| ROSEMARY NOON | TRUSTEE Trustee or director | – | $2,450 |
| DARREN SYKES | TRUSTEE Trustee or director | – | $2,000 |
| RICHARD HOWE JR | CLERK Trustee or director, Officer | – | $1,400 |
| SUSU WONG | TRUSTEE Trustee or director | – | $1,400 |
| ANN MARIE PAGE | TRUSTEE Trustee or director | – | $800 |
| CHRISTA BROWN | TRUSTEE/DIRE Trustee or director | – | $0 |
| GEORGE DUNCAN | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SETH E DURNO | SUPERINTENDE Highest-paid employee | 40 | $108,963 |
| LEWIS KARABATSOS | VICE-PRESIDE Trustee or director, Officer | – | $7,800 |
| F ALEX WILSON | PRESIDENT Trustee or director, Officer | – | $7,800 |
| BRIAN L CHAPMAN | TREASURER Trustee or director, Officer | 3 | $6,800 |
| JAMES D LATHAM | TRUSTEE Trustee or director | – | $2,400 |
| ROSEMARY NOON | TRUSTEE Trustee or director | – | $1,600 |
| DARREN SYKES | TRUSTEE Trustee or director | – | $1,400 |
| RICHARD HOWE JR | CLERK Trustee or director, Officer | – | $1,200 |
| SUSU WONG | TRUSTEE Trustee or director | – | $1,200 |
| ANN MARIE PAGE | TRUSTEE Trustee or director | – | $600 |
| CHRISTA BROWN | TRUSTEE/DIRE Trustee or director | – | $400 |
| GEORGE DUNCAN | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SETH E DURNO | SUPERINTENDE Highest-paid employee | 40 | $101,594 |
| F ALEX WILSON | PRESIDENT Trustee or director, Officer | – | $7,800 |
| LEWIS KARABATSOS | VICE-PRESIDE Trustee or director, Officer | – | $7,600 |
| BRIAN L CHAPMAN | TREASURER Trustee or director, Officer | 3 | $5,150 |
| JAMES D LATHAM | TRUSTEE Trustee or director | – | $2,000 |
| ROSEMARY NOON | TRUSTEE Trustee or director | – | $1,800 |
| DARREN SYKES | TRUSTEE Trustee or director | – | $1,400 |
| RICHARD HOWE JR | CLERK Trustee or director, Officer | – | $1,200 |
| CHRISTA BROWN | TRUSTEE/DIRE Trustee or director | – | $1,000 |
| ANN MARIE PAGE | TRUSTEE Trustee or director | – | $1,000 |
| SUSU WONG | TRUSTEE Trustee or director | – | $1,000 |
| GEORGE DUNCAN | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 77 KNAPP AVE, LOWELL, MA 01852-4240
- Principal officer (990 for 2025)
- F ALEX WILSON, 100 PARK AVE WEST APT B6, LOWELL, MA 01852
- Signed the 990
- BRIAN L CHAPMAN, TREASURER
- Phone
- (978) 454-5191
- Website
- LOWELLCEMETERY.COM
- Return prepared by
- MARK DUPONT CPA PC
Mission
PROVIDE AFFORDABLE BURIAL SITES.
Program accomplishments
- PROVIDE AFFORDABLE BURIAL SITES.revenue $307,104
- PROVIDE AFFORDABLE BURIAL SITES.Expenses $1,359,235
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
- 04-1557870
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $23,959,131
- Income (IRS master file)
- $4,743,516
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,572,951 | $1,359,235 | $23,959,131 | XML |
| 990 | December 2024 | $1,093,861 | $1,227,874 | $18,846,910 | IRS |
| 990 | December 2023 | $1,563,360 | $1,097,655 | $18,721,418 | XML |
| 990 | December 2022 | $547,239 | $1,107,249 | $18,403,913 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 04-1557870).
Questions about PROPRIETORS OF THE LOWELL CEMETERY
- What is the EIN of PROPRIETORS OF THE LOWELL CEMETERY?
- The employer identification number (EIN) of PROPRIETORS OF THE LOWELL CEMETERY is 04-1557870.
- Is PROPRIETORS OF THE LOWELL CEMETERY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1972.
- Are donations to PROPRIETORS OF THE LOWELL 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 THE LOWELL 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 THE LOWELL 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 THE LOWELL 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 THE LOWELL CEMETERY?
- The 990 for the year ended December 31, 2025 names F ALEX WILSON.
- Who are the officers and directors of PROPRIETORS OF THE LOWELL CEMETERY?
- The 990 for the year ended December 31, 2025 lists 12 people; 10 received compensation from the organization, the highest $106,110 (SETH E DURNO, SUPERINTENDE).
- How much revenue does PROPRIETORS OF THE LOWELL CEMETERY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,572,951, expenses of $1,359,235 and total assets of $23,959,131 at year end.
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