Nonprofit · EIN 31-0967215
ROCHESTER IOOF CEMETERY
Tax-exempt · ROCHESTER, IN 46975
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $74,604 | $94,617 | -$20,013 | $314,065 | $0 | $314,065 |
| December 31, 2024 | 990 | $75,471 | $92,941 | -$17,470 | $334,078 | $0 | $334,078 |
| December 31, 2023 | 990 | $76,422 | $114,232 | -$37,810 | $351,548 | $0 | $351,548 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $64,990
- Investment income
- $9,614
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $44,415
- Salaries, compensation and benefits (total)
- $47,813
- Professional fundraising fees
- $0
- Depreciation
- $14,420
Balance sheet and other
- Total assets, start of year
- $334,078
- Total assets, end of year
- $314,065
- Total liabilities, end of year
- $0
- Net assets, end of year
- $314,065
- Land, buildings and equipment
- $44,766
- Gross receipts
- $377,604
- Employees
- 6
- State of legal domicile
- IN
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 |
|---|---|---|---|
| LONNIE W CRIPE | TRUSTEE Trustee or director | – | $0 |
| JAMES SEE | TRUSTEE Trustee or director | – | $0 |
| MARK BAKER | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LONNIE W CRIPE | TRUSTEE Trustee or director | – | $0 |
| JAMES SEE | TRUSTEE Trustee or director | – | $0 |
| MARK BAKER | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK BAKER | TRUSTEE Trustee or director | – | $0 |
| LONNIE W CRIPE | TRUSTEE Trustee or director | – | $0 |
| JAMES SEE | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 620 W 3RD ST, ROCHESTER, IN 46975-1043
- Principal officer (990 for 2025)
- LONNIE W CRIPE, 876 WEST 200 NORTH, ROCHESTER, IN 46975
- Signed the 990
- LONNIE W CRIPE, TRUSTEE
- Phone
- (574) 223-3315
- Return prepared by
- J L WIDMAN INC
Mission
OPERATION OF IOOF CEMETERY
Program accomplishments
- OPERATION OF CEMETERY
- OPERATION OF CEMETERY
- OPERATION OF 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 | 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
- 31-0967215
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible
- No
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $314,065
- Income (IRS master file)
- $377,604
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $74,604 | $94,617 | $314,065 | XML |
| 990 | December 2024 | $75,471 | $92,941 | $334,078 | IRS |
| 990 | December 2023 | $76,422 | $114,232 | $351,548 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 31-0967215).
Questions about ROCHESTER IOOF CEMETERY
- What is the EIN of ROCHESTER IOOF CEMETERY?
- The employer identification number (EIN) of ROCHESTER IOOF CEMETERY is 31-0967215.
- Is ROCHESTER IOOF CEMETERY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1979.
- Are donations to ROCHESTER IOOF CEMETERY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROCHESTER IOOF 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 ROCHESTER IOOF 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 ROCHESTER IOOF 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 ROCHESTER IOOF CEMETERY?
- The 990 for the year ended December 31, 2025 names LONNIE W CRIPE.
- Who are the officers and directors of ROCHESTER IOOF CEMETERY?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ROCHESTER IOOF CEMETERY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $74,604, expenses of $94,617 and total assets of $314,065 at year end.
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