Nonprofit · EIN 41-0506932
ROCHESTER CEMETERY ASSOCIATION
Also known as OAKWOOD CEMETERIES
Tax-exempt · ROCHESTER, MN 55906
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $613,889 | $614,530 | -$641 | $2,849,255 | $143,943 | $2,705,312 |
| December 31, 2023 | 990 | $558,744 | $438,297 | $120,447 | $2,951,285 | $221,811 | $2,729,474 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $120
- Program service revenue
- $516,921
- Investment income
- $94,998
- Net rental income
- $700
- Net gain from sales of assets
- $34,482
- Other revenue
- $1,850
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $108,165
- Other salaries and wages
- $135,258
- Salaries, compensation and benefits (total)
- $262,197
- Professional fundraising fees
- $0
- Accounting fees
- $5,500
- Occupancy
- $45,013
- Travel
- $9,809
- Depreciation
- $94,434
- Program services (functional)
- $485,642
- Management and general (functional)
- $128,888
Balance sheet and other
- Total assets, start of year
- $2,951,285
- Total assets, end of year
- $2,849,255
- Total liabilities, end of year
- $143,943
- Net assets, end of year
- $2,705,312
- Land, buildings and equipment
- $1,629,560
- Publicly traded securities
- $422,435
- Net assets without donor restrictions
- $2,282,877
- Net assets with donor restrictions
- $422,435
- Gross receipts
- $1,046,763
- Employees
- 10
- Volunteers
- 8
- Year formed
- 1862
- State of legal domicile
- MN
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLE LEE | SUPERINTENDE Trustee or director | 50 | $108,165 |
| DON BORCHERDING | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN KRUESEL | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| GEORGE PETERSON | TREASURER Trustee or director, Officer | 1 | $0 |
| GEORGE POCH | TRUSTEE Trustee or director | 1 | $0 |
| KEVIN LUND | TRUSTEE Trustee or director | 1 | $0 |
| ADRELL BREDE | TRUSTEE Trustee or director | 1 | $0 |
| FRED SUHLER JR | TRUSTEE Trustee or director | 1 | $0 |
| BARB HUDSON | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KYLE LEE | SUPERINTENDE Trustee or director | 40 | $100,741 |
| DON BORCHERDING | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN KRUESEL | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| GEORGE PETERSON | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| GEORGE POCH | TRUSTEE Trustee or director | 1 | $0 |
| KEVIN LUND | TRUSTEE Trustee or director | 1 | $0 |
| ADRELL BREDE | TRUSTEE Trustee or director | 1 | $0 |
| FRED SUHLER JR | TRUSTEE Trustee or director | 1 | $0 |
| BARB HUDSON | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 38 7TH AVE NE, ROCHESTER, MN 55906-4632
- Principal officer (990 for 2024)
- DON BORCHERDING, 2619 OAKVIEW LN NE, ROCHESTER, MN 55906
- Signed the 990
- KYLE LEE, SUPERINTENDENT
- Phone
- (507) 282-1608
- Website
- WWW.OAKWOODCEMETERIES.COM
- Return prepared by
- ALAN C ANDERSON CHARTERED CPA
Mission
THE ROCHESTER CEMETERY ASSOCIATION WAS FORMED AS A NON-DENOMINATIONAL, NONPROFIT, LOT-OWNER OPERATED CORPORATION TO ESTABLISH A FINAL RESTING PLACE AS DESIRED BY THE PEOPLE OF ROCHESTER AND SURROUNDING AREAS.
Program accomplishments
- MAINTENANCE AND UPKEEP OF THE OAKWOOD AND OAKWOOD EAST CEMETERIES.
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 | Not 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
- 41-0506932
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1942
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,849,255
- Income (IRS master file)
- $1,046,763
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $613,889 | $614,530 | $2,849,255 | XML |
| 990 | December 2023 | $558,744 | $438,297 | $2,951,285 | XML |
| 990 | December 2022 | $657,069 | $475,728 | $2,769,964 | 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 41-0506932).
Questions about ROCHESTER CEMETERY ASSOCIATION
- What is the EIN of ROCHESTER CEMETERY ASSOCIATION?
- The employer identification number (EIN) of ROCHESTER CEMETERY ASSOCIATION is 41-0506932.
- Is ROCHESTER CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1942.
- Are donations to ROCHESTER 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 ROCHESTER 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 ROCHESTER CEMETERY 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 ROCHESTER CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ROCHESTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names DON BORCHERDING.
- Who are the officers and directors of ROCHESTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $108,165 (KYLE LEE, SUPERINTENDE).
- How much revenue does ROCHESTER CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $613,889, expenses of $614,530 and total assets of $2,849,255 at year end.
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