Nonprofit · EIN 47-3692013
SALEM CEMETERY MAINTENANCE FUND
Tax-exempt (reinstated) · MOUNDSVILLE, WV 26041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $2,685 | $4,375 | -$1,690 | $22,030 | $0 | $22,030 |
| December 31, 2024 | 990-EZ | $4,622 | $4,050 | $572 | $11,074 | – | $11,074 |
| December 31, 2023 | 990-EZ | $4,391 | $4,426 | -$35 | $10,502 | – | $10,502 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,685
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $200
- Occupancy
- $4,175
Balance sheet and other
- Total assets, start of year
- $11,074
- Total assets, end of year
- $22,030
- Total liabilities, end of year
- $0
- Net assets, end of year
- $22,030
- Cash, savings and investments
- $22,030
- Gross receipts
- $2,685
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 |
|---|---|---|---|
| Mary Rine | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY RINE | TREASURER | 0 | $0 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARY RINE | TREASURER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 421 RIDGEVIEW LN, MOUNDSVILLE, WV 26041-4137
- In care of
- % MARY RINE
- Mailing address (990-N for 2019)
- 421 RIDGEVIEW LANE, MOUNDSVILLE WV 260414137
- Principal officer (990-N for 2019)
- ELDWIN RINE, 421 RIDGEVIEW LANE, MOUNDSVILLE WV 26041
- Signed the 990-EZ
- Mary Rine, Treasurer
- Phone
- (304) 845-7366
- Return prepared by
- HRB TAX GROUP INC
Mission
CEMETERY
Program accomplishments
- Cemetery
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 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
- 47-3692013
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $22,030
- Income (IRS master file)
- $2,685
Revocation and reinstatement
- Exemption revoked
- May 15, 2018
- Posted by the IRS
- August 13, 2018
- Reinstated
- Effective June 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $2,685 | $4,375 | $22,030 | IRS |
| 990-EZ | December 2024 | $4,622 | $4,050 | $11,074 | XML |
| 990-EZ | December 2023 | $4,391 | $4,426 | $10,502 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: ELDWIN RINE | 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 47-3692013).
Questions about SALEM CEMETERY MAINTENANCE FUND
- What is the EIN of SALEM CEMETERY MAINTENANCE FUND?
- The employer identification number (EIN) of SALEM CEMETERY MAINTENANCE FUND is 47-3692013.
- Is SALEM CEMETERY MAINTENANCE FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective June 15, 2019.
- Are donations to SALEM CEMETERY MAINTENANCE FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SALEM CEMETERY MAINTENANCE FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SALEM CEMETERY MAINTENANCE FUND 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 SALEM CEMETERY MAINTENANCE FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SALEM CEMETERY MAINTENANCE FUND?
- The 990-N for 2019 names ELDWIN RINE.
- Who are the officers and directors of SALEM CEMETERY MAINTENANCE FUND?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does SALEM CEMETERY MAINTENANCE FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $2,685, expenses of $4,375 and total assets of $22,030 at year end.
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