Nonprofit · EIN 42-0740699
WINTERSET CEMETERY IMPROVEMENT ASSOC
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $148,562 | $124,937 | $23,625 | $325,585 | $24,181 | $301,404 |
| December 31, 2024 | 990-EZ | $120,402 | $103,448 | $16,954 | $311,199 | $33,420 | $277,779 |
| December 31, 2023 | 990-EZ | $161,528 | $118,502 | $43,026 | $305,869 | $45,044 | $260,825 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,850
- Program service revenue
- $126,391
- Investment income
- $5,153
- Net gain from sales of assets
- $5,640
- Other revenue
- $8,528
Expenses
- Compensation of officers, directors and key employees
- $5,000
- Salaries, compensation and benefits (total)
- $77,666
- Professional fees and payments to contractors
- $30
- Occupancy
- $14,078
- Printing, publications and postage
- $151
- Other expenses
- $33,012
- Program services (functional)
- $124,937
Balance sheet and other
- Total assets, start of year
- $311,199
- Total assets, end of year
- $325,585
- Total liabilities, end of year
- $24,181
- Net assets, end of year
- $301,404
- Cash, savings and investments
- $240,251
- Gross receipts
- $148,562
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA L PERKINS | SECRETARY | 5 | $5,000 |
| JEFFERY T JOHNSTON | PRESIDENT | 1 | $0 |
| S JAMES SMITH | VICE PRESIDENT | 1 | $0 |
| RACHEL LAWSON | DIRECTOR | 1 | $0 |
| TOM FRANK | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debra L Perkins | Secretary | 5 | $3,900 |
| Jeffrey T Johnston | President | 0 | $0 |
| S James Smith | Vice President | 0 | $0 |
| Rachel Lawson | Director | 0 | $0 |
| Tom Frank | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeffrey T Johnston | President | 0 | $0 |
| Debra L Perkins | Secretary | 5 | $0 |
| Laura K Luckinbill | Past Secretary | 5 | $0 |
| S James Smith | Vice President | 0 | $0 |
| Rachel Lawson | Director | 0 | $0 |
| Tom Frank | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 44, WINTERSET, IA 50273-0044
- In care of
- % JEFFERY T JOHNSTON
- Signed the 990-EZ
- JEFFERY T JOHNSTON, PRESIDENT
- Phone
- (515) 494-4583
- Return prepared by
- RRM CPA PLLC
Mission
CEMETERY
Program accomplishments
- MAINTAIN AND IMPROVE THE WINTERSET CEMETERYExpenses $124,937
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 42-0740699
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $325,585
- Income (IRS master file)
- $148,562
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $148,562 | $124,937 | $325,585 | XML |
| 990-EZ | December 2024 | $120,402 | $103,448 | $311,199 | XML |
| 990-EZ | December 2023 | $161,528 | $118,502 | $305,869 | XML |
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 42-0740699).
Questions about WINTERSET CEMETERY IMPROVEMENT ASSOC
- What is the EIN of WINTERSET CEMETERY IMPROVEMENT ASSOC?
- The employer identification number (EIN) of WINTERSET CEMETERY IMPROVEMENT ASSOC is 42-0740699.
- Is WINTERSET CEMETERY IMPROVEMENT ASSOC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2024.
- Are donations to WINTERSET CEMETERY IMPROVEMENT ASSOC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WINTERSET CEMETERY IMPROVEMENT ASSOC 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 WINTERSET CEMETERY IMPROVEMENT ASSOC 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 WINTERSET CEMETERY IMPROVEMENT ASSOC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WINTERSET CEMETERY IMPROVEMENT ASSOC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $5,000 (DEBRA L PERKINS, SECRETARY).
- How much revenue does WINTERSET CEMETERY IMPROVEMENT ASSOC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $148,562, expenses of $124,937 and total assets of $325,585 at year end.
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All nonprofits in WINTERSET · Iowa · Mutual and membership benefit