Nonprofit · EIN 52-1707540
THE NORTH PALESTINE CEMETERY ASSOCIATION
Tax-exempt · ALBANY, OR 97321
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $47,394 | $22,359 | $25,035 | $591,711 | $0 | $591,711 |
| December 31, 2024 | 990 | $41,061 | $22,864 | $18,197 | $562,588 | $0 | $562,588 |
| December 31, 2023 | 990 | $41,834 | $22,102 | $19,732 | $540,772 | $0 | $540,772 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $200
- Program service revenue
- $33,660
- Investment income
- $31
- Other revenue
- $13,503
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $945
- Depreciation
- $764
- Program services (functional)
- $22,359
Balance sheet and other
- Total assets, start of year
- $562,588
- Total assets, end of year
- $591,711
- Total liabilities, end of year
- $0
- Net assets, end of year
- $591,711
- Land, buildings and equipment
- $341,981
- Net assets without donor restrictions
- $591,711
- Gross receipts
- $72,132
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1957
- State of legal domicile
- OR
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 |
|---|---|---|---|
| SONDRA PECCIA | ELECTED TRUSTEE/SECRETARY/TREASURER/SEXTON Trustee or director, Officer | 6 | $0 |
| HELEN JACOBS | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| GARY GOBY | ELECTED TRUSTEE/VICE CHAIR Trustee or director, Officer | 3 | $0 |
| CHRISTINE KNIGHT | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| CHARLES ANTHONY | ELECTED TRUSTEE/CHAIRPERSON Trustee or director, Officer | 1 | $0 |
| CHRIS BARRIOS-SUNIA | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| KATHWREN HAYES | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SONDRA PECCIA | ELECTED TRUSTEE/SECRETARY/TREASURER/SEXTON Trustee or director, Officer | 5 | $0 |
| HELEN JACOBS | ELECTED TRUSTEE/SEXTON Trustee or director | 0.5 | $0 |
| GARY GOBY | ELECTED TRUSTEE/VICE CHAIR Trustee or director, Officer | 3 | $0 |
| CHRISTINE KNIGHT | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| CHARLES ANTHONY | ELECTED TRUSTEE/CHAIRMAN Trustee or director, Officer | 1 | $0 |
| CHRIS BARRIOS-SUNIA | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| KATHWREN HAYES | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SONDRA PECCIA | ELECTED TRUSTEE/SECRETARY/TREASURER Trustee or director, Officer | 4 | $0 |
| TRAVIS HILL | ELECTED TRUSTEE/CHAIRMAN (FORMER) Trustee or director, Officer | 1 | $0 |
| KAREN BARRIOS | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| HELEN JACOBS | ELECTED TRUSTEE/SEXTON Trustee or director | 1 | $0 |
| GARY GOBY | ELECTED TRUSTEE/VICE CHAIRMAN Trustee or director | 3 | $0 |
| CHRISTINE KNIGHT | ELECTED TRUSTEE Trustee or director | 0.5 | $0 |
| CHARLES ANTHONY | ELECTED TRUSTEE/CHAIRMAN Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4712 SPRINGHILL DR NW, ALBANY, OR 97321-9380
- Principal officer (990 for 2025)
- SONDRA PECCIA, 4712 SPRINGHILL DR NW, ALBANY, OR 97321
- Signed the 990
- SONDRA PECCIA, SECRETARY/TREASURER
- Phone
- (541) 928-0880
- Return prepared by
- KOONTZ BLASQUEZ & ASSOCIATES PC
Mission
NORTH PALESTINE CEMETERY ASSOCIATION CARES FOR, MANAGES, AND MAINTAINS THE GROUNDS, GRAVESITES, NICHE WALLS, SHELTER, AND SURROUNDINGS FOR A CEMETERY LOCATED IN BENTON COUNTY OREGON. IT ALSO SELLS GRAVE PLOTS, NICHES, AND REMEMBRANCE PLAQUES ON A SCATTERED ASHES MEMORIAL WALL.
Program accomplishments
- IN 2025, THE ASSOCIATION SOLD 28 LOTS, 9 NICHES, AND 2 PET WALL MEMORIAL PLAQUES. THERE WERE 26 GRAVE LOT INTERMENTS/INURNMENTS, AND 6 NICHE WALL INURNMENTS. SALES AND LOCATIONS ARE CARRIED OUT BY SONDRA PECCIA(TRUSTEE/SECRETARY/TREASURER/SEXTON), AND JEANNE CZERNOWSKI (ALTERNATE TRUSTEE/ASSISTANT SEXTON). REPAIR AND MAINTENANCE OF THE CEMETARY GROUNDS AND BUILDING INCLUDED: MOWING, WEED AND RODENT CONTROL, FILLING IN AND SEEDING GRAVE SITES, REMOVING MOSS FROM THE PAVILLION BUILDING AND WALKS AND NICHE WALL, CLEANING HEADSTONES, GARBAGE REMOVAL, INSTALLATION OF TEMPORARY GRAVE MARKERS, REPLACEMENT OF DAMAGED GRAVE MARKERS, FLAGGING VETERANS' GRAVES FOR MEMORIAL DAY AND VETERAN'S DAY, MAINTAINING AND REPORTING FINANCIAL AND BURIAL RECORDS. THE CEMETERY INSTALLED ANOTHER CONCRETE PAD THAT WILL BE USED FOR THE INSTALLATION OF A NEW NICHE WALL. IN JUNE, THE CEMETERY INSTALLED ANOTHER NICHE WALL WITH 30 NICHES. THE FINAL PAYMENT OF $4,912 WAS MADE ON THE NICHE WALL ON JUNE 6, 2025. THE TOTAL COST OF THE OF THE NICHE WALL, INSTALLATION AND CONCRETE SLAB WAS $29,650.Expenses $22,359 · revenue $47,194
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
- 52-1707540
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $591,711
- Income (IRS master file)
- $72,132
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $47,394 | $22,359 | $591,711 | IRS |
| 990 | December 2024 | $41,061 | $22,864 | $562,588 | IRS |
| 990 | December 2023 | $41,834 | $22,102 | $540,772 | XML |
| 990 | December 2022 | $24,553 | $22,221 | $517,926 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 52-1707540).
Questions about THE NORTH PALESTINE CEMETERY ASSOCIATION
- What is the EIN of THE NORTH PALESTINE CEMETERY ASSOCIATION?
- The employer identification number (EIN) of THE NORTH PALESTINE CEMETERY ASSOCIATION is 52-1707540.
- Is THE NORTH PALESTINE CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1999.
- Are donations to THE NORTH PALESTINE 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 THE NORTH PALESTINE CEMETERY ASSOCIATION 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 THE NORTH PALESTINE 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 THE NORTH PALESTINE CEMETERY ASSOCIATION 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 THE NORTH PALESTINE CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names SONDRA PECCIA.
- Who are the officers and directors of THE NORTH PALESTINE CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does THE NORTH PALESTINE CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $47,394, expenses of $22,359 and total assets of $591,711 at year end.
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