Nonprofit · EIN 31-4184940
FRIENDS CEMETERY ASSOCIATION
Tax-exempt · QUAKER CITY, OH 43773
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $364,462 | $116,411 | $248,051 | $1,973,176 | $1,656 | $1,971,520 |
| December 31, 2022 | 990 | -$207,891 | $117,499 | -$325,390 | $1,725,221 | $1,752 | $1,723,469 |
| December 31, 2021 | 990 | $195,850 | $115,535 | $80,315 | $2,050,627 | $1,768 | $2,048,859 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $20,000
- Program service revenue
- $35,224
- Investment income
- $177,885
- Net rental income
- $131,215
- Net gain from sales of assets
- $11,527
- Other revenue
- $131,353
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $17,912
- Other salaries and wages
- $29,634
- Salaries, compensation and benefits (total)
- $52,266
- Professional fundraising fees
- $0
- Accounting fees
- $290
- Depreciation
- $17,190
- Program services (functional)
- $116,411
Balance sheet and other
- Total assets, start of year
- $1,725,221
- Total assets, end of year
- $1,973,176
- Total liabilities, end of year
- $1,656
- Net assets, end of year
- $1,971,520
- Land, buildings and equipment
- $279,780
- Publicly traded securities
- $1,658,229
- Net assets without donor restrictions
- $1,971,520
- Gross receipts
- $929,189
- Employees
- 2
- Year formed
- 1988
- State of legal domicile
- OH
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT FISHER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SCOTT FLOOD | TRUSTEE Trustee or director | 2 | $0 |
| THOMAS MCVICKER | VICE PREISDE Trustee or director, Officer | 2 | $0 |
| DENNIS PERRY | SECRETARY Trustee or director, Officer | 2 | $0 |
| LEE ROBINSON | TREASURER Trustee or director, Officer | 2 | $0 |
| DONALD SIMRAL | TRUSTEE Trustee or director | 2 | $0 |
| PATRIC TRACY | TRUSTEE Trustee or director | 2 | $0 |
| RICHARD WALTON | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2022: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT FISHER | PRESIDENT Trustee or director, Officer | – | $0 |
| DON HARTLEY | TRUSTEE Trustee or director | – | $0 |
| THOMAS MCVICKER | VICE PREISDE Trustee or director, Officer | – | $0 |
| DENNIS PERRY | SECRETARY Trustee or director, Officer | – | $0 |
| HAROLD ROBINSON | TRUSTEE Trustee or director | – | $0 |
| LEE ROBINSON | TREASURER Trustee or director, Officer | – | $0 |
| DONALD SIMRAL | TRUSTEE Trustee or director | – | $0 |
| PATRIC TRACY | TRUSTEE Trustee or director | – | $0 |
| RICHARD WALTON | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2021: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRENT FISHER | PRESIDENT Trustee or director, Officer | – | $0 |
| DON HARTLEY | TRUSTEE Trustee or director | – | $0 |
| THOMAS MCVICKER | VICE PREISDE Trustee or director, Officer | – | $0 |
| DENNIS PERRY | SECRETARY Trustee or director, Officer | – | $0 |
| HAROLD ROBINSON | TRUSTEE Trustee or director | – | $0 |
| LEE ROBINSON | TREASURER Trustee or director, Officer | – | $0 |
| DONALD SIMRAL | TRUSTEE Trustee or director | – | $0 |
| PATRIC TRACY | TRUSTEE Trustee or director | – | $0 |
| RICHARD WALTON | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21, QUAKER CITY, OH 43773-0021
- In care of
- % THE FRIENDS CEMETERY ASSOCIATION
- Principal officer (990 for 2023)
- LEE ROBINSON, 63010 RANGE RD, LORE CITY, OH 43755
- Signed the 990
- LEE ROBINSON, TREASURER
- Phone
- (740) 801-0202
- Return prepared by
- SIKORA & ASSOCIATES LTD
Mission
MAINTENANCE OF CEMETERY.
Program accomplishments
- CEMETERYExpenses $116,411 · revenue $35,224
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 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-4184940
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,973,176
- Income (IRS master file)
- $929,189
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2023 | $364,462 | $116,411 | $1,973,176 | XML |
| 990 | December 2022 | -$207,891 | $117,499 | $1,725,221 | XML |
| 990 | December 2021 | $195,850 | $115,535 | $2,050,627 | XML |
| 990 | December 2020 | – | – | – | 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 31-4184940).
Questions about FRIENDS CEMETERY ASSOCIATION
- What is the EIN of FRIENDS CEMETERY ASSOCIATION?
- The employer identification number (EIN) of FRIENDS CEMETERY ASSOCIATION is 31-4184940.
- Is FRIENDS CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1982.
- Are donations to FRIENDS 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 FRIENDS 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 FRIENDS 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 FRIENDS CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2023.
- Who is the principal officer of FRIENDS CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2023 names LEE ROBINSON.
- Who are the officers and directors of FRIENDS CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2023 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRIENDS CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $364,462, expenses of $116,411 and total assets of $1,973,176 at year end.
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