Nonprofit · EIN 34-4226440
ELM GROVE CEMETERY ASSOCIATION
Tax-exempt · ST MARYS, OH 45885
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $245,260 | $182,547 | $62,713 | $1,299,616 | $2,322 | $1,297,294 |
| December 31, 2024 | 990 | $211,017 | $150,463 | $60,554 | $1,175,373 | $2,345 | $1,173,028 |
| December 31, 2023 | 990 | $144,133 | $139,682 | $4,451 | $1,057,002 | $1,639 | $1,055,363 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $155,153
- Investment income
- $69,856
- Net rental income
- $20,251
- Net gain from sales of assets
- $34,312
- Other revenue
- $20,251
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $8,083
- Other salaries and wages
- $50,590
- Salaries, compensation and benefits (total)
- $64,445
- Professional fundraising fees
- $0
- Accounting fees
- $3,220
- Occupancy
- $7,391
- Depreciation
- $10,366
Balance sheet and other
- Total assets, start of year
- $1,175,373
- Total assets, end of year
- $1,299,616
- Total liabilities, end of year
- $2,322
- Net assets, end of year
- $1,297,294
- Land, buildings and equipment
- $178,348
- Publicly traded securities
- $1,024,314
- Net assets without donor restrictions
- $871,855
- Net assets with donor restrictions
- $425,439
- Gross receipts
- $347,687
- Employees
- 9
- Volunteers
- 9
- Year formed
- 1865
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA CHRISTOPHER | SEC/TREAS Officer | 2.5 | $8,083 |
| RENEE CAYWOOD | TRUSTEE Trustee or director | 2.5 | $0 |
| JEFFREY HENKLE | TRUSTEE Trustee or director | 2.5 | $0 |
| NANCY MAUTER | TRUSTEE Trustee or director | 2.5 | $0 |
| KRAIG NOBLE | PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| CHRISTOPHER SCHROER | TRUSTEE Trustee or director | 2.5 | $0 |
| DAVID STROH | TRUSTEE Trustee or director | 2.5 | $0 |
| AUDRA SUTTON | TRUSTEE Trustee or director | 2.5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA CHRISTOPHER | SEC/TREAS Officer | 2.5 | $8,908 |
| RENEE CAYWOOD | TRUSTEE Trustee or director | 2.5 | $0 |
| NANCY MAUTER | TRUSTEE Trustee or director | 2.5 | $0 |
| KRAIG NOBLE | PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| CHRISTOPHER SCHROER | TRUSTEE Trustee or director | 2.5 | $0 |
| DAVID STROH | TRUSTEE Trustee or director | 2.5 | $0 |
| AUDRA SUTTON | TRUSTEE Trustee or director | 2.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA CHRISTOPHER | SEC/TREAS Trustee or director, Officer | 2.5 | $7,225 |
| RENEE CAYWOOD | TRUSTEE Trustee or director | 2.5 | $0 |
| NANCY MAUTER | TRUSTEE Trustee or director | 2.5 | $0 |
| KRAIG NOBLE | PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| CHRISTOPHER SCHROER | TRUSTEE Trustee or director | 2.5 | $0 |
| DAVID STROH | TRUSTEE Trustee or director | 2.5 | $0 |
| AUDRA SUTTON | TRUSTEE Trustee or director | 2.5 | $0 |
Address and contacts
- Address (IRS master file)
- 631 GREENVILLE RD, ST MARYS, OH 45885-2716
- Principal officer (990 for 2025)
- KRAIG NOBLE, 146 E SPRING ST, ST MARYS, OH 45885
- Signed the 990
- KRAIG NOBLE, PRESIDENT
- Phone
- (419) 394-2164
- Return prepared by
- SHULTZ HUBER & ASSOCIATES INC
Mission
CEMENTARY ASSOCIATION
Program accomplishments
- EXPENSES INCURRED FOR OPERATING AND MAINTAINING CEMETERY ASSOCIATION.Expenses $171,921 · revenue $155,153
- EXPENSES INCURRED FOR OPERATING AND MAINTAINING CEMETERY ASSOCIATION.Expenses $10,626
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
- 34-4226440
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,299,616
- Income (IRS master file)
- $347,687
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $245,260 | $182,547 | $1,299,616 | XML |
| 990 | December 2024 | $211,017 | $150,463 | $1,175,373 | XML |
| 990 | December 2023 | $144,133 | $139,682 | $1,057,002 | XML |
| 990 | December 2022 | $82,749 | $150,544 | $1,020,586 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 34-4226440).
Questions about ELM GROVE CEMETERY ASSOCIATION
- What is the EIN of ELM GROVE CEMETERY ASSOCIATION?
- The employer identification number (EIN) of ELM GROVE CEMETERY ASSOCIATION is 34-4226440.
- Is ELM GROVE CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1941.
- Are donations to ELM GROVE 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 ELM GROVE 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 ELM GROVE 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 ELM GROVE 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 ELM GROVE CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KRAIG NOBLE.
- Who are the officers and directors of ELM GROVE CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $8,083 (REBECCA CHRISTOPHER, SEC/TREAS).
- How much revenue does ELM GROVE CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $245,260, expenses of $182,547 and total assets of $1,299,616 at year end.
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