Nonprofit · EIN 42-1147092
PERPETUAL CARE FUND OF LINWOOD CEMETERY CO
Tax-exempt · CEDAR RAPIDS, IA 52404
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $185,086 | $141,616 | $43,470 | $1,787,256 | $223,021 | $1,564,235 |
| December 31, 2024 | 990 | $130,440 | $109,800 | $20,640 | $1,665,614 | $144,849 | $1,520,765 |
| December 31, 2023 | 990 | $62,814 | $67,978 | -$5,164 | $1,596,591 | $96,466 | $1,500,125 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $13,304
- Investment income
- $169,382
- Net rental income
- $2,400
- Net gain from sales of assets
- $30,166
- Other revenue
- $2,400
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $1,200
Balance sheet and other
- Total assets, start of year
- $1,665,614
- Total assets, end of year
- $1,787,256
- Total liabilities, end of year
- $223,021
- Net assets, end of year
- $1,564,235
- Land, buildings and equipment
- $1,500
- Publicly traded securities
- $1,774,401
- Net assets without donor restrictions
- $1,564,235
- Gross receipts
- $285,167
- Employees
- 0
- Volunteers
- 2
- Year formed
- 1980
- 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 |
|---|---|---|---|
| MURDOCH JOHN | TRUSTEE Trustee or director | 2 | $0 |
| MURDOCH LEIGH | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MURDOCH JOHN | TRUSTEE Trustee or director | 2 | $0 |
| MURDOCH LEIGH | TRUSTEE Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MURDOCH JOHN | TRUSTEE Trustee or director | 2 | $0 |
| MURDOCH LEIGH | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 520 WILSON AVE SW, CEDAR RAPIDS, IA 52404-3514
- Principal officer (990 for 2025)
- LEIGH MURDOCH, 520 WILSON AVE SW, CEDAR RAPIDS, IA 52404
- Signed the 990
- LEIGH MURDOCH, TRUSTEE
- Phone
- (319) 364-1549
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
PROVIDE INCOME FOR PERPETUAL MAINTENANCE AND CARE OF CEDAR RAPIDS LINWOOD MEMORIAL PARK CEMETERY.
Program accomplishments
- THE EARNINGS OF THE FUND PRINCIPAL ARE TO BE PAID TO CEDAR RAPIDS LINWOOD CEMETERY CO. TO PROVIDE PERPETUAL MAINTENANCE AND CARE FOR THE EXISTING BURIAL SITES.
- EXPENSES ARE INCURRED IN THE MANAGEMENT AND INVESTMENT OF THE FUND PRINCIPAL. ALSO, EXPENSES ARE INCURRED FOR FINANCIAL REPORTING OF THE FUND.
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
- 42-1147092
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,787,256
- Income (IRS master file)
- $285,167
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $185,086 | $141,616 | $1,787,256 | XML |
| 990 | December 2024 | $130,440 | $109,800 | $1,665,614 | XML |
| 990 | December 2023 | $62,814 | $67,978 | $1,596,591 | XML |
| 990 | December 2022 | $110,895 | $78,604 | $1,610,218 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 42-1147092).
Questions about PERPETUAL CARE FUND OF LINWOOD CEMETERY CO
- What is the EIN of PERPETUAL CARE FUND OF LINWOOD CEMETERY CO?
- The employer identification number (EIN) of PERPETUAL CARE FUND OF LINWOOD CEMETERY CO is 42-1147092.
- Is PERPETUAL CARE FUND OF LINWOOD CEMETERY CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1981.
- Are donations to PERPETUAL CARE FUND OF LINWOOD CEMETERY CO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does PERPETUAL CARE FUND OF LINWOOD CEMETERY CO 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 PERPETUAL CARE FUND OF LINWOOD CEMETERY CO 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 PERPETUAL CARE FUND OF LINWOOD CEMETERY CO 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 PERPETUAL CARE FUND OF LINWOOD CEMETERY CO?
- The 990 for the year ended December 31, 2025 names LEIGH MURDOCH.
- Who are the officers and directors of PERPETUAL CARE FUND OF LINWOOD CEMETERY CO?
- The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does PERPETUAL CARE FUND OF LINWOOD CEMETERY CO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $185,086, expenses of $141,616 and total assets of $1,787,256 at year end.
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