Nonprofit · EIN 35-0744230
WAYNETOWN MASONIC CEMETERY ASSOCIATION
Tax-exempt · WAYNETOWN, IN 47990
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $212,350 | $193,474 | $18,876 | $2,868,685 | $0 | $2,868,685 |
| December 31, 2024 | 990 | $141,738 | $86,376 | $55,362 | $2,760,330 | $0 | $2,760,330 |
| December 31, 2023 | 990 | $49,124 | $78,748 | -$29,624 | $2,704,968 | $0 | $2,704,968 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $131,243
- Program service revenue
- $58,870
- Investment income
- $37
- Net rental income
- $22,200
- Other revenue
- $22,200
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $15,781
- Salaries, compensation and benefits (total)
- $15,781
- Professional fundraising fees
- $0
- Occupancy
- $4,882
Balance sheet and other
- Total assets, start of year
- $2,760,330
- Total assets, end of year
- $2,868,685
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,868,685
- Land, buildings and equipment
- $1,012,492
- Net assets without donor restrictions
- $2,868,685
- Gross receipts
- $212,350
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1935
- 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 |
|---|---|---|---|
| Steve Proctor | President Trustee or director, Officer, Key employee, Highest-paid employee | 10 | $15,281 |
| Jay Busse | Board Member Trustee or director | 0.5 | $0 |
| J Scott Harris | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Proctor | President Trustee or director, Officer, Key employee, Highest-paid employee | 10 | $13,223 |
| Donald K Proctor | Board Member Trustee or director, Officer | 2 | $2,000 |
| Jerome D Pizer | Sexton Key employee | 40 | $1,270 |
| J Scott Harris | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jerome D Pizer | Sexton Key employee, Highest-paid employee | 40 | $34,980 |
| Steven A Proctor | President Trustee or director, Officer, Key employee | 8 | $8,150 |
| Donald K Proctor | Vice Pres Trustee or director, Officer | 2 | $4,000 |
| J Scott Harris | Board Member Trustee or director | 0.5 | $400 |
Address and contacts
- Address (IRS master file)
- 9177 W US HIGHWAY 136, WAYNETOWN, IN 47990-8276
- Principal officer (990 for 2025)
- Steve Proctor, 8932 W US Hwy 136, Waynetown, IN 47990
- Signed the 990
- Steve Proctor, President
- Phone
- (765) 366-1168
Mission
To provide decent and adequate interment for departed friends and relatives, and to maintain and beautify the cemetery as much as possible.
Program accomplishments
- Burials and Basework: The location, layout and excavation of grave sites with the same routine for the foundations, plus the pouring of the concrete basesExpenses $20,612 · revenue $58,870
- Administration. Administrative Salaries, insurance, supplies and utilities.Expenses $22,165
- Mowing & trimming of grass, reseeding and/or sodding of grave sites in the summer months, along with the constant removal of old and withered flowers. Plus snow removal in winter months. Site work.Expenses $28,838
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
- 35-0744230
- 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)
- $2,868,685
- Income (IRS master file)
- $212,350
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $212,350 | $193,474 | $2,868,685 | XML |
| 990 | December 2024 | $141,738 | $86,376 | $2,760,330 | XML |
| 990 | December 2023 | $49,124 | $78,748 | $2,704,968 | XML |
| 990 | December 2022 | $107,472 | $137,344 | $2,697,265 | 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 35-0744230).
Questions about WAYNETOWN MASONIC CEMETERY ASSOCIATION
- What is the EIN of WAYNETOWN MASONIC CEMETERY ASSOCIATION?
- The employer identification number (EIN) of WAYNETOWN MASONIC CEMETERY ASSOCIATION is 35-0744230.
- Is WAYNETOWN MASONIC CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1941.
- Are donations to WAYNETOWN MASONIC 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 WAYNETOWN MASONIC 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 WAYNETOWN MASONIC 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 WAYNETOWN MASONIC 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 WAYNETOWN MASONIC CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Steve Proctor.
- Who are the officers and directors of WAYNETOWN MASONIC CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $15,281 (Steve Proctor, President).
- How much revenue does WAYNETOWN MASONIC CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $212,350, expenses of $193,474 and total assets of $2,868,685 at year end.
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