Nonprofit · EIN 42-0666661
PHELPS CEMETERY INC
Tax-exempt · DECORAH, IA 52101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $95,690 | $98,145 | -$2,455 | $1,647,883 | $0 | $1,647,883 |
| December 31, 2024 | 990 | $103,048 | $82,537 | $20,511 | $1,546,856 | $0 | $1,546,856 |
| December 31, 2023 | 990 | $52,205 | $94,708 | -$42,503 | $1,526,345 | $0 | $1,526,345 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,638
- of which government grants
- $1,228
- Program service revenue
- $0
- Investment income
- $75,636
- Other revenue
- $18,416
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $9,300
- Other salaries and wages
- $32,378
- Salaries, compensation and benefits (total)
- $52,065
- Professional fundraising fees
- $0
- Program services (functional)
- $88,845
- Management and general (functional)
- $9,300
Balance sheet and other
- Total assets, start of year
- $1,546,856
- Total assets, end of year
- $1,647,883
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,647,883
- Land, buildings and equipment
- $88,938
- Publicly traded securities
- $1,257,742
- Net assets without donor restrictions
- $1,647,883
- Gross receipts
- $95,690
- Employees
- 2
- Year formed
- 1896
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY C LYNCH | SECY-TREASURER Trustee or director, Officer | 3 | $9,300 |
| DAVID LUHMAN | President Trustee or director, Officer | 0 | $2,000 |
| RANDY BRYNSAAS | Vice President Trustee or director, Officer | 0 | $0 |
| HERB HAGEMAN | Director Trustee or director | 0 | $0 |
| KARI RUDE | Director Trustee or director | 0 | $0 |
| RANDY OLSON | Director Trustee or director | 0 | $0 |
| RANDY JENNINGS | Director Trustee or director | 0 | $0 |
| ROLAND BREESER | Director Trustee or director | 0 | $0 |
| JUSTIN LECHTENBERG | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY C LYNCH | SECY-TREASURER Trustee or director, Officer | 2 | $9,300 |
| DAVID LUHMAN | President Trustee or director, Officer | 0 | $0 |
| RANDY BRYNSAAS | Vice President Trustee or director, Officer | 0 | $0 |
| HERB HAGEMAN | Director Trustee or director | 0 | $0 |
| KARI RUDE | Director Trustee or director | 0 | $0 |
| RANDY OLSON | Director Trustee or director | 0 | $0 |
| RANDY JENNINGS | Director Trustee or director | 0 | $0 |
| ROLAND BREESER | Director Trustee or director | 0 | $0 |
| JUSTIN LECHTENBERG | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY C LYNCH | SECY-TREASURER Trustee or director, Officer | 2 | $9,300 |
| DAVID LUHMAN | President Trustee or director, Officer | 0 | $0 |
| RANDY BRYNSAAS | Vice President Trustee or director, Officer | 0 | $0 |
| HERB HAGEMAN | Director Trustee or director | 0 | $0 |
| KARI RUDE | Director Trustee or director | 0 | $0 |
| RANDY OLSON | Director Trustee or director | 0 | $0 |
| RANDY JENNINGS | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 216, DECORAH, IA 52101-0216
- Principal officer (990 for 2025)
- TIMOTHY C LYNCH, PO BOX 216 804 OAKWOOD PLACE, DECORAH, IA 521010450
- Signed the 990
- TIMOTHY C LYNCH, SECRETARY/TREASURER
- Phone
- (563) 380-4231
- Return prepared by
- ANDERSON WILMARTH ET AL
Mission
MANAGEMENT AND MAINTENCE OF CEMETERY.
Program accomplishments
- NOT REQUIRED
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
- 42-0666661
- 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)
- $1,647,883
- Income (IRS master file)
- $95,690
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $95,690 | $98,145 | $1,647,883 | XML |
| 990 | December 2024 | $103,048 | $82,537 | $1,546,856 | IRS |
| 990 | December 2023 | $52,205 | $94,708 | $1,526,345 | XML |
| 990 | December 2022 | $41,837 | $107,264 | $1,383,242 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 42-0666661).
Questions about PHELPS CEMETERY INC
- What is the EIN of PHELPS CEMETERY INC?
- The employer identification number (EIN) of PHELPS CEMETERY INC is 42-0666661.
- Is PHELPS CEMETERY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1941.
- Are donations to PHELPS CEMETERY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does PHELPS CEMETERY INC 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 PHELPS CEMETERY INC 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 PHELPS CEMETERY INC 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 PHELPS CEMETERY INC?
- The 990 for the year ended December 31, 2025 names TIMOTHY C LYNCH.
- Who are the officers and directors of PHELPS CEMETERY INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $9,300 (TIMOTHY C LYNCH, SECY-TREASURER).
- How much revenue does PHELPS CEMETERY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $95,690, expenses of $98,145 and total assets of $1,647,883 at year end.
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