Nonprofit · EIN 30-0080142
WATERLOO CEMETERY ASSOCIATION
Tax-exempt · WATERLOO, IA 50702
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $93,674 | $91,449 | $2,225 | $1,310,958 | $0 | $1,310,958 |
| December 31, 2024 | 990 | $84,379 | $69,424 | $14,955 | $1,267,149 | $0 | $1,267,149 |
| December 31, 2023 | 990 | $82,489 | $68,767 | $13,722 | $1,231,339 | $0 | $1,231,339 |
| December 31, 2022 | 990 | $63,657 | $58,122 | $5,535 | $1,194,917 | $0 | $1,194,917 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,523
- Program service revenue
- $32,380
- Investment income
- $52,571
- Net gain from sales of assets
- $27,728
- Other revenue
- $200
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,023
- Depreciation
- $16,212
Balance sheet and other
- Total assets, start of year
- $1,267,149
- Total assets, end of year
- $1,310,958
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,310,958
- Land, buildings and equipment
- $507,799
- Publicly traded securities
- $787,085
- Gross receipts
- $304,625
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1956
- State of legal domicile
- IA
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 |
|---|---|---|---|
| JANET BOYENGA | DIRECTOR Trustee or director | 1 | $0 |
| MAGGIE BURGER | DIRECTOR Trustee or director | 1 | $0 |
| CONNIE DAWSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| KRISTI FROST | TREASURER Trustee or director, Officer | 1 | $0 |
| SCOTT LAKE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| ERIC LOCKE | DIRECTOR Trustee or director | 1 | $0 |
| HEIDI WARRINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| RON WEIMER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANET BOYENGA | DIRECTOR Trustee or director | 1 | $0 |
| MAGGIE BURGER | DIRECTOR Trustee or director | 1 | $0 |
| CONNIE DAWSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| KRISTI FROST | TREASURER Trustee or director, Officer | 1 | $0 |
| EVAN HULTMAN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SCOTT LAKE | DIRECTOR Trustee or director | 1 | $0 |
| ERIC LOCKE | DIRECTOR Trustee or director | 1 | $0 |
| HEIDI WARRINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| RON WEIMER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAGGIE BURGER | DIRECTOR Trustee or director | 1 | $0 |
| CONNIE DAWSON | DIRECTOR Trustee or director | 1 | $0 |
| LISA FRANK | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| KRISTI FROST | TREASURER Trustee or director, Officer | 1 | $0 |
| EVAN HULTMAN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ERIC LOCKE | DIRECTOR Trustee or director | 1 | $0 |
| JIM MATHER | DIRECTOR Trustee or director | 1 | $0 |
| DAN RIGEL | DIRECTOR Trustee or director | 1 | $0 |
| MARCEA SEIBLE | SECRETARY Trustee or director, Officer | 1 | $0 |
| HEIDI WARRINGTON | DIRECTOR Trustee or director | 1 | $0 |
| RON WEIMER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2022: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CONNIE DAWSON | DIRECTOR Trustee or director | – | $0 |
| LISA FRANK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| KRISTI FROST | TREASURER Trustee or director, Officer | – | $0 |
| EVAN HULTMAN | PRESIDENT Trustee or director, Officer | – | $0 |
| ERIC LOCKE | DIRECTOR Trustee or director | – | $0 |
| JIM MATHER | DIRECTOR Trustee or director | – | $0 |
| DAN RIGEL | DIRECTOR Trustee or director | – | $0 |
| MARCEA SEIBLE | DIRECTOR Trustee or director | – | $0 |
| LINDA SLATTENOW | SECRETARY Trustee or director, Officer | – | $0 |
| PERCY SLATTENOW | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1830 KIMBALL AVE, WATERLOO, IA 50702-3800
- In care of
- % PERCY D SLATTENOW
- Principal officer (990 for 2025)
- HEIDI WARRINGTON, 1830 KIMBALL AVENUE, WATERLOO, IA 50702
- Signed the 990
- KRISTI FROST, TREASURER
- Phone
- (319) 232-4751
- Return prepared by
- HOGAN - HANSEN PC
Mission
OPERATION OF A CEMETERY FOR THE BURIAL OF THE DEAD.
Program accomplishments
- CONDUCTED BUSINESS SUCH AS: LOT SALES AND INTERMENTS, PERTINENT PAPERWORK, RECORD KEEPING AND FINANCIAL TRANSACTIONS, GROUNDS MAINTENANCE, EQUIPMENT MAINTENANCE, PURCHASING AND JUNKING EQUIPMENT, GRAVE MARKER REALIGNMENT OR REPAIR, ETC.
- REGULAR BUSINESS MEETINGS WERE HELD BY THE BOARD OF DIRECTORS TO DISCUSS AND HANDLE BUSINESS ISSUES. WE WORKED WITH OUR BANKERS TO CONSERVATIVELY HANDLE OUR TRUST ACCOUNTS AND OTHER ACCOUNTS. REPORTS AS REQUIRED OF A PERPETUAL CARE CEMETERY WERE FILED WITH THE IOWA BUREAU OF REGULATED INDUSTRIES WHICH OVERSEES US.
- EACH MEMORIAL DAY WEEKEND WE INITIATE OUR YEARLY PUBLIC DONOR CAMPAIGN SO THAT WE CAN NOT ONLY OPERATE IN THE BLACK, BUT MEET SUCH FUTURE EXPENSES AS: 1. MAINTENANCE, REPAIRS, AND STRUCTURAL NEEDS 2. REPLACEMENT/REPAIR OF PERIMETER FENCING AND GATEWAYS 3. REVAMPING OUR "MEMORIAL SECTION" 4. POSSIBLE FUTURE EXPANSION OF DRIVEWAY SYSTEM 5. WEED CONTROL 6. EMERGENCIES
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
- 30-0080142
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $1,310,958
- Income (IRS master file)
- $304,625
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $93,674 | $91,449 | $1,310,958 | IRS |
| 990 | December 2024 | $84,379 | $69,424 | $1,267,149 | XML |
| 990 | December 2023 | $82,489 | $68,767 | $1,231,339 | XML |
| 990 | December 2022 | $63,657 | $58,122 | $1,194,917 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 30-0080142).
Questions about WATERLOO CEMETERY ASSOCIATION
- What is the EIN of WATERLOO CEMETERY ASSOCIATION?
- The employer identification number (EIN) of WATERLOO CEMETERY ASSOCIATION is 30-0080142.
- Is WATERLOO CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2002.
- Are donations to WATERLOO 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 WATERLOO 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 WATERLOO 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 WATERLOO 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 WATERLOO CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names HEIDI WARRINGTON.
- Who are the officers and directors of WATERLOO CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does WATERLOO CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $93,674, expenses of $91,449 and total assets of $1,310,958 at year end.
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