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Nonprofit · EIN 46-0227981

DE SMET CEMETERY ASSOCIATION

Tax-exempt (reinstated) · DE SMET, SD 57231

Address and contacts

Address (IRS master file)
PO BOX 113, DE SMET, SD 57231-0113
In care of
% ROGER J OSTHUS
Mailing address (990-N for 2025)
PO BOX 113, DE SMET SD 57231
Principal officer (990-N for 2025)
NORM WHITAKER, 303 4TH ST SW, DE SMET SD 57231

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for DE SMET CEMETERY ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-0227981
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2014
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
February 22, 2012
Reinstated
Effective May 15, 2011

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: NORM WHITAKER
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: NORM WHITAKER
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: NORM WHITAKER
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: NORM WHITAKER
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: NORM WHITAKER
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: NORM WHITAKER
December 31, 2019≤ $50,000 receipts––e-Postcard

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 46-0227981).

Questions about DE SMET CEMETERY ASSOCIATION

What is the EIN of DE SMET CEMETERY ASSOCIATION?
The employer identification number (EIN) of DE SMET CEMETERY ASSOCIATION is 46-0227981.
Is DE SMET CEMETERY ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
Are donations to DE SMET 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 DE SMET CEMETERY ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of DE SMET CEMETERY ASSOCIATION 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 DE SMET CEMETERY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of DE SMET CEMETERY ASSOCIATION?
The 990-N for 2025 names NORM WHITAKER.

Other nonprofits in DE SMET

All nonprofits in DE SMET · South Dakota · Mutual and membership benefit