Nonprofit · EIN 32-0654405
CHESTNUT HILL COMMUNITY CEMETERY
Tax-exempt · DANDRIDGE, TN 37725
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $42,500 | $4,973 | $37,527 | $254,119 | $0 | $287,800 |
| December 31, 2024 | 990-EZ | $4,710 | $5,566 | -$856 | $250,273 | $0 | $238,070 |
| December 31, 2023 | 990-EZ | $1,908 | $4,675 | -$2,767 | $238,926 | – | $227,844 |
| December 31, 2022 | 990-EZ | $1,580 | $5,278 | -$3,698 | $1,580 | – | -$2,815 |
| December 31, 2021 | 990-EZ | $3,536 | $4,419 | -$883 | $883 | – | -$883 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,640
- Other revenue
- $33,860
Expenses
- Compensation of officers, directors and key employees
- $1
- Professional fees and payments to contractors
- $75
- Other expenses
- $4,898
Balance sheet and other
- Total assets, start of year
- $250,273
- Total assets, end of year
- $254,119
- Total liabilities, end of year
- $0
- Net assets, end of year
- $287,800
- Cash, savings and investments
- $7,377
- Gross receipts
- $42,500
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SUE HENRY | TREASURER | 1 | $1 | $1 |
| MICHAEL SMELCER | PRESIDENT | 1 | $0 | – |
| TINA BROCKWELL | VICE PRESIDENT | 1 | $0 | – |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE HENRY | TREASURER | 1 | $0 |
| MICHAEL SMELCER | PRESIDENT | 1 | $0 |
| TINA BROCKWELL | VICE PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE HENRY | TREASURER | 1 | $0 |
| MICHAEL SMELCER | PRESIDENT | 1 | $0 |
| TINA BROCKWELL | VICE PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE HENRY | TREASURY | 1 | $0 |
| MICHAEL SMELCER | PRESIDENT | 1 | $0 |
| ANNA BROCKWELL | VICE PRESIDENT | 1 | $0 |
990-EZ for the year ended December 31, 2021: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE HENRY | TREASURY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2416 CHESTNUT HILL CHURCH RD, DANDRIDGE, TN 37725-7234
- In care of
- % MICHAEL SMELCER
- Signed the 990-EZ
- MICHAEL SMELCER, PRESIDENT
- Phone
- (423) 721-2935
- Return prepared by
- K AND S BOOKKEEPING AND TAX
Mission
COMMUINTY UPKEEP OF CEMETERY
Program accomplishments
- UPKEEP OF COMMUNITY CEMETERY
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 32-0654405
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $254,119
- Income (IRS master file)
- $42,500
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $42,500 | $4,973 | $254,119 | XML |
| 990-EZ | December 2024 | $4,710 | $5,566 | $250,273 | XML |
| 990-EZ | December 2023 | $1,908 | $4,675 | $238,926 | XML |
| 990-EZ | December 2022 | $1,580 | $5,278 | $1,580 | XML |
| 990-EZ | December 2021 | $3,536 | $4,419 | $883 | XML |
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 32-0654405).
Questions about CHESTNUT HILL COMMUNITY CEMETERY
- What is the EIN of CHESTNUT HILL COMMUNITY CEMETERY?
- The employer identification number (EIN) of CHESTNUT HILL COMMUNITY CEMETERY is 32-0654405.
- Is CHESTNUT HILL COMMUNITY CEMETERY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2025.
- Are donations to CHESTNUT HILL COMMUNITY CEMETERY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does CHESTNUT HILL COMMUNITY CEMETERY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CHESTNUT HILL COMMUNITY 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 CHESTNUT HILL COMMUNITY CEMETERY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CHESTNUT HILL COMMUNITY CEMETERY?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $1 (SUE HENRY, TREASURER).
- How much revenue does CHESTNUT HILL COMMUNITY CEMETERY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $42,500, expenses of $4,973 and total assets of $254,119 at year end.
Other nonprofits in DANDRIDGE
- HILLS UNION CEMETERY ASSOCIATION INC EIN 83-0532485 · last filed 990-N for 2025
- PLEASANT GROVE-FIELDEN CEMETERY CORPORATION EIN 62-1860929 · last filed 990-N for 2025
- TENNESSEE ORDER OF THE EASTERN STAR EIN 83-0512469 · last filed 990-N for 2025
- LIFECHANGERS OUTREACH EIN 46-1158317 · last filed 990 for 2024
- DANDRIDGE VOLUNTEER FIRE DEPT EIN 58-1879027 · last filed 990 for 2025
- SOUTHERN FLYERS EAA CHAPTER 1494 INCORPORATED EIN 61-1613353 · last filed 990 for 2024
- KAT NOYES HUMANE SOCIETY EIN 82-4524253 · last filed 990 for 2025
- JEFFERSON COUNTY CHAMBER OF COMMERCE EIN 58-1519862 · last filed 990 for 2025
All nonprofits in DANDRIDGE · Tennessee · Mutual and membership benefit