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Nonprofit · EIN 35-2363136

ROCK CEMENTARY ASSOCIATION

Tax-exempt (reinstated) · MIDDLEBORO, MA 02346

Address and contacts

Address (IRS master file)
49 SMITH ST, MIDDLEBORO, MA 02346-3423
In care of
% KATHLEEN GAOUETTE
Mailing address (990-N for 2022)
49 Smith Street, Middleboro MA 02346
Principal officer (990-N for 2022)
Kathleen Gaouette, 49 Smith Street, Middleboro MA 02346

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Not on file
2023December 31, 2023May 15, 2024Not on file

At risk of automatic revocation

None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.

IRS record

EIN
35-2363136
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2023
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2021
Posted by the IRS
March 14, 2022
Reinstated
Effective May 15, 2021

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2022
Officer: Kathleen Gaouette
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Kathleen Gaouette
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2017
Officer: Wayne Perkins
December 31, 2017≤ $50,000 receipts––e-Postcard

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 35-2363136).

Questions about ROCK CEMENTARY ASSOCIATION

What is the EIN of ROCK CEMENTARY ASSOCIATION?
The employer identification number (EIN) of ROCK CEMENTARY ASSOCIATION is 35-2363136.
Is ROCK CEMENTARY ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
Are donations to ROCK CEMENTARY ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does ROCK CEMENTARY ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of ROCK CEMENTARY ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ROCK CEMENTARY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2022 for the year ended December 31, 2022.
Who is the principal officer of ROCK CEMENTARY ASSOCIATION?
The 990-N for 2022 names Kathleen Gaouette.

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