Nonprofit · EIN 35-0671230
SOUTH PARK CEMETERY ASSN
Tax-exempt · GREENSBURG, IN 47240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $558,092 | $223,375 | $334,717 | $5,204,197 | $1,832 | $5,202,365 |
| December 31, 2024 | 990 | $486,615 | $225,597 | $261,018 | $4,739,097 | $1,156 | $4,737,941 |
| December 31, 2023 | 990 | $281,072 | $229,361 | $51,711 | $4,353,381 | $1,928 | $4,351,453 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $200
- Program service revenue
- $111,700
- Investment income
- $446,192
- Net gain from sales of assets
- $352,950
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $79,713
- Salaries, compensation and benefits (total)
- $87,737
- Professional fundraising fees
- $0
- Accounting fees
- $1,786
- Occupancy
- $11,892
- Depreciation
- $18,253
Balance sheet and other
- Total assets, start of year
- $4,739,097
- Total assets, end of year
- $5,204,197
- Total liabilities, end of year
- $1,832
- Net assets, end of year
- $5,202,365
- Land, buildings and equipment
- $595,251
- Publicly traded securities
- $4,268,364
- Gross receipts
- $1,107,272
- Employees
- 2
- Year formed
- 1884
- 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 |
|---|---|---|---|
| Roland Shirk | President Trustee or director, Officer | 2 | $0 |
| Russell Wilhoit | Vice President Trustee or director, Officer | 2 | $0 |
| Robert Cupp | Treasurer Trustee or director, Officer | 2 | $0 |
| Teresa Pleak | Secretary Trustee or director, Officer | 2 | $0 |
| Michael Porter | Trustee Trustee or director | 1 | $0 |
| Mary Stradley | Trustee Trustee or director | 1 | $0 |
| John Pratt | Trustee Trustee or director | 1 | $0 |
| Carrie Shumaker | Trustee Trustee or director | 1 | $0 |
| Jeannie Coy | Trustee Trustee or director | 1 | $0 |
| Sara Amrhein | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roland Shirk | President Trustee or director, Officer | 2 | $0 |
| Russell Wilhoit | Vice President Trustee or director, Officer | 2 | $0 |
| Robert Cupp | Treasurer Trustee or director, Officer | 2 | $0 |
| Teresa Pleak | Secretary Trustee or director, Officer | 2 | $0 |
| Michael Porter | Trustee Trustee or director | 1 | $0 |
| Mary Stradley | Trustee Trustee or director | 1 | $0 |
| John Pratt | Trustee Trustee or director | 1 | $0 |
| Carrie Shumaker | Trustee Trustee or director | 1 | $0 |
| Jeannie Coy | Trustee Trustee or director | 1 | $0 |
| Sara Amrhein | Trustee Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roland Shirk | President Trustee or director, Officer | 2 | $0 |
| Russell Wilhoit | Vice President Trustee or director, Officer | 2 | $0 |
| Robert Cupp | Treasurer Trustee or director, Officer | 2 | $0 |
| Teresa Pleak | Secretary Trustee or director, Officer | 2 | $0 |
| Michael Porter | Trustee Trustee or director | 1 | $0 |
| Mary Stradley | Trustee Trustee or director | 1 | $0 |
| John Pratt | Trustee Trustee or director | 1 | $0 |
| Carrie Shumaker | Trustee Trustee or director | 1 | $0 |
| Jeannie Coy | Trustee Trustee or director | 1 | $0 |
| Sara Amrhein | Trustee Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 405 S EAST ST, GREENSBURG, IN 47240-2053
- Principal officer (990 for 2025)
- Robert Cupp, 405 South East Street, Greensburg, IN 47240
- Signed the 990
- Robert Cupp, Trustee
- Phone
- (812) 663-4468
- Return prepared by
- RAVER CPA GROUP PC
Mission
The Association was established to: Purchase, lease or otherwise acquire, own, operate, manage and conduct a cemetery in Greensburg, Indiana, for the disposition of human dead. The Association may acquire, own, manage and dispose of lands for such purposes as are permitted by the Laws of the State of Indiana. It may do all things necessary for or convenient to the burial or disposing of the human dead; to provide care for its cememtery and other property; to prepare, deal in and supply services, materials, memorials, markers, foundations, flowers, grave coverings, vaults and other articles for the interment and memorialization of the human dead; and for the care, preservation and beautification of their graves, and the property owned by the Association. The Association may do all other things necessary or incidental thereto.
Program accomplishments
- All things necessary for the disposition of human dead and the upkeep of property necessary or incidental thereto.
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
- 35-0671230
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,204,197
- Income (IRS master file)
- $1,107,272
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $558,092 | $223,375 | $5,204,197 | XML |
| 990 | December 2024 | $486,615 | $225,597 | $4,739,097 | XML |
| 990 | December 2023 | $281,072 | $229,361 | $4,353,381 | XML |
| 990 | December 2022 | $251,142 | $221,667 | $3,987,233 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 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 35-0671230).
Questions about SOUTH PARK CEMETERY ASSN
- What is the EIN of SOUTH PARK CEMETERY ASSN?
- The employer identification number (EIN) of SOUTH PARK CEMETERY ASSN is 35-0671230.
- Is SOUTH PARK CEMETERY ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1980.
- Are donations to SOUTH PARK CEMETERY ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SOUTH PARK CEMETERY ASSN 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 SOUTH PARK CEMETERY ASSN 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 SOUTH PARK CEMETERY ASSN 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 SOUTH PARK CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 names Robert Cupp.
- Who are the officers and directors of SOUTH PARK CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SOUTH PARK CEMETERY ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $558,092, expenses of $223,375 and total assets of $5,204,197 at year end.
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