Nonprofit · EIN 42-0257260
FOREST CEMETERY ASSOCIATION
Tax-exempt · OSKALOOSA, IA 52577
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $297,743 | $346,473 | -$48,730 | $544,746 | $27,268 | $517,478 |
| December 31, 2023 | 990 | $354,016 | $328,292 | $25,724 | $592,181 | $25,973 | $566,208 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $161,270
- of which government grants
- $80,000
- Program service revenue
- $65,250
- Investment income
- $5,521
- Net gain from sales of assets
- $3,988
- Net income from sales of inventory
- $65,202
- Other revenue
- $65,702
Expenses
- Grants and similar amounts paid
- $15,011
- Compensation of officers, directors and key employees
- $27,976
- Other salaries and wages
- $124,466
- Salaries, compensation and benefits (total)
- $181,801
- Professional fundraising fees
- $0
- Accounting fees
- $6,841
- Occupancy
- $11,827
- Travel
- $1,016
- Depreciation
- $39,816
- Program services (functional)
- $279,841
- Management and general (functional)
- $66,632
Balance sheet and other
- Total assets, start of year
- $592,181
- Total assets, end of year
- $544,746
- Total liabilities, end of year
- $27,268
- Net assets, end of year
- $517,478
- Land, buildings and equipment
- $421,518
- Net assets without donor restrictions
- $517,478
- Gross receipts
- $343,310
- Employees
- 17
- Volunteers
- 8
- Year formed
- 1925
- State of legal domicile
- IA
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 |
|---|---|---|---|
| DIANE MATHES | FINANCIAL OF Officer | 30 | $27,976 |
| JOE CROOKHAM | TREASURER Trustee or director, Officer | 1 | $0 |
| KATHY SWANK | SECRETARY Trustee or director, Officer | 1 | $0 |
| SHIRLEY HOLUB-MASTERSON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL DEGEEST | DIRECTOR Trustee or director | 1 | $0 |
| CHAD MAIN | DIRECTOR Trustee or director | 1 | $0 |
| JEFF SMITH | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RICH DEBRUIN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DIANE MATHES | FINANCIAL OF Officer | 30 | $27,446 |
| GORDON ANDERSON | ADVISOR Trustee or director | 1 | $0 |
| JOE CROOKHAM | TREASURER Trustee or director, Officer | 1 | $0 |
| KATHY SWANK | SECRETARY Trustee or director, Officer | 1 | $0 |
| SHIRLEY HOLUB-MASTERSON | DIRECTOR Trustee or director | 1 | $0 |
| STEVE BURNETT | DIRECTOR Trustee or director | 1 | $0 |
| CHAD MAIN | DIRECTOR Trustee or director | 1 | $0 |
| JEFF SMITH | PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 634 N 9TH ST, OSKALOOSA, IA 52577-2344
- Principal officer (990 for 2024)
- JEFF SMITH, 634 N 9TH ST, OSKALOOSA, IA 52577
- Signed the 990
- JEFF SMITH, PRESIDENT
- Phone
- (641) 672-2243
- Return prepared by
- TDT CPAS AND ADVISORS PC
Mission
THE OPERATIONS OF FOREST CEMETARY, A NON-PROFIT ASSOCIATION OF LOT OWNERS, CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY IOWA AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY.
Program accomplishments
- THE CEMETERY SELLS MEMORIALS AND BURIAL LOTS AND HAS BEEN RESPONSIBLE FOR PERPETUAL CEMETERY CARE AND MAINTENANCE FOR OVER 80 YEARS. THEY REQUIRE AN ADEQUATE CASH AND INVESTMENT RESERVE FOR FUTURE PERPETUAL CARE INCLUDING LOT AND MONUMENT MAINTENANCE. LOT SALES, LOT CARE AND MEMORIAL SALES ARE AN INTEGRAL PART OF THE CEMETERY OPERATIONS. THE CEMETERY SOLD 21 LOTS DURING THE YEAR.
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
- 42-0257260
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $544,746
- Income (IRS master file)
- $343,310
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $297,743 | $346,473 | $544,746 | IRS |
| 990 | December 2023 | $354,016 | $328,292 | $592,181 | XML |
| 990 | December 2022 | $324,162 | $298,790 | $574,174 | 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 42-0257260).
Questions about FOREST CEMETERY ASSOCIATION
- What is the EIN of FOREST CEMETERY ASSOCIATION?
- The employer identification number (EIN) of FOREST CEMETERY ASSOCIATION is 42-0257260.
- Is FOREST CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1943.
- Are donations to FOREST 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 FOREST 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 FOREST 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 FOREST 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 FOREST CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 names JEFF SMITH.
- Who are the officers and directors of FOREST CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 8 people; 1 received compensation from the organization, the highest $27,976 (DIANE MATHES, FINANCIAL OF).
- How much revenue does FOREST CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $297,743, expenses of $346,473 and total assets of $544,746 at year end.
Other nonprofits in OSKALOOSA
- WILLIAM PENN UNIVERSITY EIN 42-0707120 · last filed 990 for 2025
- MAHASKA RURAL WATER SYSTEM INC EIN 42-1027242 · last filed 990 for 2025
- PEPSI COLA BOTTLING COMPANY EMPLOYEES HEALTH PLAN TRUST EIN 42-1210714 · last filed 990 for 2025
- MAHASKA COUNTY EMPLOYEES HEALTH PLAN TRUST EIN 42-1187125 · last filed 990 for 2025
- MAHASKA COUNTY YMCA EIN 42-0741010 · last filed 990 for 2025
- OSKALOOSA SOCIETY FOR CHRISTIAN INSTRUCTION EIN 42-0810205 · last filed 990 for 2025
- MAHASKA COMMUNITY RECREATION FOUNDATION INC EIN 42-1490426 · last filed 990 for 2024
- CRISIS INTERVENTION SERVICES EIN 39-1879622 · last filed 990 for 2025