Nonprofit · EIN 15-0379177
MARTINSBURG CEMETERY ASSOCIATION
Tax-exempt · MARTINSBURG, NY 13404
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $237,403 | $75,373 | $162,030 | $1,952,516 | $0 | $1,952,516 |
| December 31, 2023 | 990 | $284,005 | $67,173 | $216,832 | $1,791,221 | $0 | $1,791,221 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $124
- Program service revenue
- $11,240
- Investment income
- $226,039
- Net gain from sales of assets
- $164,980
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $7,532
- Other salaries and wages
- $21,520
- Salaries, compensation and benefits (total)
- $31,913
- Professional fundraising fees
- $0
- Occupancy
- $11,846
- Depreciation
- $1,693
- Program services (functional)
- $46,880
- Management and general (functional)
- $28,493
Balance sheet and other
- Total assets, start of year
- $1,791,221
- Total assets, end of year
- $1,952,516
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,952,516
- Land, buildings and equipment
- $5,459
- Publicly traded securities
- $1,880,223
- Net assets without donor restrictions
- $1,851,493
- Net assets with donor restrictions
- $101,023
- Gross receipts
- $1,132,246
- Employees
- 5
- Volunteers
- 2
- Year formed
- 1910
- State of legal domicile
- NY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE KELLEY | TREASURER Trustee or director, Officer | 5 | $3,465 |
| JEFFERY ZEHR | TRUSTEE Trustee or director | 1 | $2,226 |
| MARY KELLEY | SECRETARY Trustee or director, Officer | 5 | $1,841 |
| BOBBIE MARRA | TRUSTEE Trustee or director | 1 | $0 |
| DANIEL ORTLIEB | TRUSTEE Trustee or director | 1 | $0 |
| FRANCIS SMITHLING | PRESIDENT Trustee or director, Officer | 5 | $0 |
| THOMAS SWEET | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFFERY ZEHR | TRUSTEE Trustee or director | 16 | $11,435 |
| MICHELLE KELLEY | TREASURER Trustee or director, Officer | 5 | $3,249 |
| MARY KELLEY | SECRETARY Trustee or director, Officer | 5 | $1,624 |
| BOBBIE MARRA | TRUSTEE Trustee or director | 1 | $0 |
| DANIEL ORTLIEB | TRUSTEE Trustee or director | 1 | $0 |
| FRANCIS SMITHLING | PRESIDENT Trustee or director, Officer | 5 | $0 |
| THOMAS SWEET | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX, MARTINSBURG, NY 13404-0000
- Mailing address (990-N for 2013)
- PO Box 18, Martinsburg NY 13404
- Principal officer (990 for 2024)
- FRANCIS SMITHLING, PO BOX 146, MARTINSBURG, NY 13404
- Principal officer (990-N for 2013)
- Michelle Kelley Treasurer, PO Box 18, Martinsburg NY 13404
- Signed the 990
- MICHELLE KELLEY, TREASURER
- Phone
- (315) 376-5203
- Return prepared by
- LAWRENCE & PHILIPPE CPAS PLLC
Mission
MANAGEMENT OF CEMETERY BURIALS AND BURIAL PLOT SALES. MAINTAIN TOWN CEMETERY.
Program accomplishments
- LOT SALES AND INTERMENT FEES FOR REVENUES. CARE AND MAINTENANCE OF THE CEMETERY FOR EXPENSES.
- MANAGEMENT OF CEMETERY BURIALS AND BURIAL PLOT SALES. MAINTAIN TOWN CEMETERY.
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 | Not 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
- 15-0379177
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1950
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,952,516
- Income (IRS master file)
- $1,132,246
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $237,403 | $75,373 | $1,952,516 | XML |
| 990 | December 2023 | $284,005 | $67,173 | $1,791,221 | XML |
| 990 | December 2022 | $113,206 | $76,053 | $1,574,996 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2013 Officer: Michelle Kelley Treasurer | September 30, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 15-0379177).
Questions about MARTINSBURG CEMETERY ASSOCIATION
- What is the EIN of MARTINSBURG CEMETERY ASSOCIATION?
- The employer identification number (EIN) of MARTINSBURG CEMETERY ASSOCIATION is 15-0379177.
- Is MARTINSBURG CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1950.
- Are donations to MARTINSBURG CEMETERY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does MARTINSBURG 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 MARTINSBURG CEMETERY ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MARTINSBURG CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MARTINSBURG CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names FRANCIS SMITHLING.
- Who are the officers and directors of MARTINSBURG CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 3 received compensation from the organization, the highest $3,465 (MICHELLE KELLEY, TREASURER).
- How much revenue does MARTINSBURG CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $237,403, expenses of $75,373 and total assets of $1,952,516 at year end.
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- MARTINSBURG HISTORICAL SOCIETY EIN 27-2189190 · last filed 990-N for 2025
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