Nonprofit · EIN 35-0265450
DECATUR CEMETERY ASSOCIATION INC
Tax-exempt · DECATUR, IN 46733
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $169,538 | $173,600 | -$4,062 | $1,676,203 | $1,609 | $1,674,594 |
| December 31, 2024 | 990 | $186,804 | $167,413 | $19,391 | $1,542,014 | $1,622 | $1,540,392 |
| December 31, 2023 | 990 | $186,722 | $145,012 | $41,710 | $1,408,612 | $2,225 | $1,406,387 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $3,020
- Program service revenue
- $117,357
- Investment income
- $49,161
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $52,771
- Other salaries and wages
- $17,195
- Salaries, compensation and benefits (total)
- $75,595
- Professional fundraising fees
- $0
- Accounting fees
- $2,585
- Occupancy
- $4,551
- Depreciation
- $11,105
Balance sheet and other
- Total assets, start of year
- $1,542,014
- Total assets, end of year
- $1,676,203
- Total liabilities, end of year
- $1,609
- Net assets, end of year
- $1,674,594
- Land, buildings and equipment
- $172,646
- Gross receipts
- $169,538
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1886
- 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 |
|---|---|---|---|
| CLAYTON SMITH | SEC/TREAS/MANAGER Officer | 40 | $52,771 |
| JOHN FRANK | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVE HEYERLY | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD JENTZSCH | DIRECTOR Trustee or director | 0.5 | $0 |
| DWIGHT HAINES | PRESIDENT Officer | 1 | $0 |
| MARY BEER | VICE PRESIDENT Officer | 0.5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYTON SMITH | SEC/TREAS/MANAGER Officer | 40 | $52,498 |
| JOHN FRANK | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVE HEYERLY | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD JENTZSCH | DIRECTOR Trustee or director | 0.5 | $0 |
| MARY BEER | DIRECTOR Trustee or director | 0.5 | $0 |
| DWIGHT HAINES | PRESIDENT Officer | 1 | $0 |
| ROBERT DURBIN | VICE PRESIDENT Officer | 0.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAYTON SMITH | SEC/TREAS/MANAGER Officer | 40 | $51,992 |
| JOHN FRANK | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVE HEYERLY | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD JENTZSCH | DIRECTOR Trustee or director | 0.5 | $0 |
| MARY BEER | DIRECTOR Trustee or director | 0.5 | $0 |
| DWIGHT HAINES | PRESIDENT Officer | 1 | $0 |
| ROBERT DURBIN | VICE PRESIDENT Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 333, DECATUR, IN 46733-0333
- Principal officer (990 for 2025)
- CLAYTON SMITH, PO BOX 333, DECATUR, IN 46733
- Signed the 990
- CLAYTON SMITH, SECRETARY/TREASURER
- Phone
- (260) 724-2543
- Return prepared by
- REBECCA S COCHRAN CPA PC
Mission
OPERATION AND MAINTENANCE OF CEMETERY
Program accomplishments
- OPERATION AND MAINTENANCE 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
- 35-0265450
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,676,203
- Income (IRS master file)
- $169,538
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $169,538 | $173,600 | $1,676,203 | IRS |
| 990 | December 2024 | $186,804 | $167,413 | $1,542,014 | IRS |
| 990 | December 2023 | $186,722 | $145,012 | $1,408,612 | XML |
| 990 | December 2022 | $407,208 | $135,422 | $1,243,646 | IRS |
| 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 35-0265450).
Questions about DECATUR CEMETERY ASSOCIATION INC
- What is the EIN of DECATUR CEMETERY ASSOCIATION INC?
- The employer identification number (EIN) of DECATUR CEMETERY ASSOCIATION INC is 35-0265450.
- Is DECATUR CEMETERY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1945.
- Are donations to DECATUR CEMETERY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does DECATUR CEMETERY ASSOCIATION INC 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 DECATUR CEMETERY ASSOCIATION INC 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 DECATUR CEMETERY ASSOCIATION INC 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 DECATUR CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names CLAYTON SMITH.
- Who are the officers and directors of DECATUR CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $52,771 (CLAYTON SMITH, SEC/TREAS/MANAGER).
- How much revenue does DECATUR CEMETERY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $169,538, expenses of $173,600 and total assets of $1,676,203 at year end.
Other nonprofits in DECATUR
- ADAMS COUNTY COMMUNITY FOUNDATION INC EIN 35-1834664 · last filed 990 for 2024
- BOYS & GIRLS CLUB OF ADAMS COUNTY INC EIN 35-1807774 · last filed 990 for 2025
- THREE OAKS CHRISTIAN SCHOOL CORPORATION EIN 30-1039619 · last filed 990 for 2025
- ADAMS COUNTY COUNCIL FOR AGING INC EIN 51-0135802 · last filed 990 for 2025
- HOPE INDIA MISSION INC EIN 46-4211266 · last filed 990 for 2025
- UNFAILING LOVE CLINIC INC EIN 47-2895982 · last filed 990 for 2025
- ADAMS COUNTY MEMORIAL HOSPITAL AND DEVELOPMENT FOUNDATION EIN 35-1432587 · last filed 990 for 2024
- ADAMS COUNTY ECONOMIC DEVELOPMENT CORPORATION EIN 31-1254000 · last filed 990 for 2025