Nonprofit · EIN 23-7426428
OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN
Tax-exempt · KNOXVILLE, TN 37901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $577,561 | $186,497 | $391,064 | $1,787,528 | $0 | $1,787,528 |
| December 31, 2024 | 990-PF | $122,904 | $196,639 | -$73,735 | $1,396,464 | $0 | $1,396,464 |
| December 31, 2023 | 990-PF | $97,755 | $197,396 | -$99,641 | $1,470,471 | $272 | $1,470,199 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $111,252
- Dividends
- $23,759
- Interest
- $128
- Net gain from sales of assets
- $435,630
- Other income
- $6,610
Expenses
- Grants and similar amounts paid
- $1,250
- Compensation of officers, directors and key employees
- $20,800
- Salaries, compensation and benefits (total)
- $24,535
- Disbursements for charitable purposes
- $142,359
Balance sheet and other
- Total assets, start of year
- $1,396,464
- Total assets, end of year
- $1,787,528
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,787,528
- Fair market value of assets
- $1,526,644
- Qualifying distributions
- $142,359
- Net investment income
- $23,899
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN ROCHELLE 543 N BROADWAY ST, KNOXVILLE, TN 37917 | EXECUTIVE DI | 0 | $20,800 |
| D ROSS DEMPSTER JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM R DEMPSTER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| CABELL B FINCH JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STUART CASSELL 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
| THOMAS MILLS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | TREASURER | 0 | $0 |
| BOB WHETSEL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FRANKLIN AMMONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JOHN W BAKER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GINGER B GIBBONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM G BROWNLOW 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| NEILL A TOWNSEND 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STEVE COTHAM 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JUDY LOEST 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| MATTHEW MCCLELLAN 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GAINES S PITTENGER EMERITUS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JAY A ROEHL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| RUSSELL B KUHLMAN 543 N BROADWAY ST, KNOXVILLE, TN 37917 | PRESIDENT | 0 | $0 |
| SUSAN P BRACKNEY 3507 TALAHI DRIVE, KNOXVILLE, TN 37919 | VICE PRESIDE | 0 | $0 |
| FLORENCE MCNABB 543 N BROADWAY ST, KNOXVILLE, TN 37917 | SECRETARY | 0 | $0 |
| HANNAH K GARD 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GAINES H PITTENGER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FLEMING HODGES 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
990-PF for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN ROCHELLE 543 N BROADWAY ST, KNOXVILLE, TN 37917 | EXECUTIVE DI | 0 | $20,800 |
| D ROSS DEMPSTER JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM R DEMPSTER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| CABELL B FINCH JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STUART CASSELL 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
| THOMAS MILLS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | TREASURER | 0 | $0 |
| BOB WHETSEL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FRANKLIN AMMONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JOHN W BAKER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GINGER B GIBBONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM G BROWNLOW 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| NEILL A TOWNSEND 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STEVE COTHAM 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JUDY LOEST 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| MATTHEW MCCLELLAN 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
| GAINES S PITTENGER EMERITUS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JAY A ROEHL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| RUSSELL B KUHLMAN 543 N BROADWAY ST, KNOXVILLE, TN 37917 | PRESIDENT | 0 | $0 |
| SUSAN P BRACKNEY 3507 TALAHI DRIVE, KNOXVILLE, TN 37919 | VICE PRESIDE | 0 | $0 |
| FLORENCE MCNABB 543 N BROADWAY ST, KNOXVILLE, TN 37917 | SECRETARY | 0 | $0 |
| HANNAH K GARD 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GAINES H PITTENGER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FLEMING HODGES 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
990-PF for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELLEN ROCHELLE 543 N BROADWAY ST, KNOXVILLE, TN 37917 | EXECUTIVE DI | 0 | $20,354 |
| D ROSS DEMPSTER JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM R DEMPSTER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| CABELL B FINCH JR 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STUART CASSELL 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
| THOMAS MILLS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | TREASURER | 0 | $0 |
| BOB WHETSEL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FRANKLIN AMMONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JOHN W BAKER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GINGER B GIBBONS 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| WILLIAM G BROWNLOW 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| NEILL A TOWNSEND 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JIM CORTESE 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| STEVE COTHAM 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JUDY LOEST 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| MATTHEW MCCLELLAN 543 N BROADWAY ST, KNOXVILLE, TN 37919 | BOARD MEMBER | 0 | $0 |
| GAINES PITTENGER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| JAY A ROEHL 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| RUSSELL B KUHLMAN 543 N BROADWAY ST, KNOXVILLE, TN 37917 | PRESIDENT | 0 | $0 |
| SUSAN P BRACKNEY 3507 TALAHI DRIVE, KNOXVILLE, TN 37919 | VICE PRESIDE | 0 | $0 |
| FLORENCE MCNABB 543 N BROADWAY ST, KNOXVILLE, TN 37917 | SECRETARY | 0 | $0 |
| HANNAH K GARD 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| ART PICKLE 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| GAINES H PITTENGER 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
| J FLEMING HODGES 543 N BROADWAY ST, KNOXVILLE, TN 37917 | BOARD MEMBER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 806, KNOXVILLE, TN 37901-0806
- Signed the 990-PF
- RUSSELL B KUHLMAN, PRESIDENT
- Phone
- (865) 522-1424
- Website
- WWW.OLDGRAYCEMETERY.COM
- Return prepared by
- MCMURRY & COMPANY PLLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 23-7426428
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation (exempt from paying excise taxes)
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 1954
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,787,528
- Income (IRS master file)
- $1,654,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $577,561 | $186,497 | $1,787,528 | XML |
| 990-PF | December 2024 | $122,904 | $196,639 | $1,396,464 | XML |
| 990-PF | December 2023 | $97,755 | $197,396 | $1,470,471 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 23-7426428).
Questions about OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN
- What is the EIN of OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN?
- The employer identification number (EIN) of OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN is 23-7426428.
- Is OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1954.
- Are donations to OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN file?
- Form 990-PF. Private foundations file every year.
- When is the next return of OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN 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 OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN?
- The 990-PF for the year ended December 31, 2025 lists 23 people; 1 received compensation from the organization, the highest $20,800 (ELLEN ROCHELLE, EXECUTIVE DI).
- How much revenue does OLD GRAY CEMETERY HISTORIC & MEMORIAL ASSN have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $577,561, expenses of $186,497 and total assets of $1,787,528 at year end.
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