Nonprofit · EIN 54-1754038
CULPEPER MASONIC CEMETERY INC
Tax-exempt (reinstated) · CULPEPER, VA 22701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $50,743 | $29,115 | $21,628 | $536,973 | $104,390 | $432,583 |
| December 31, 2023 | 990 | $16,360 | $22,281 | -$5,921 | $515,607 | $117,814 | $397,793 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,990
- Program service revenue
- $0
- Investment income
- $43,919
- Net rental income
- $4,834
- Net gain from sales of assets
- $40,485
- Other revenue
- $4,834
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,875
- Occupancy
- $18,350
- Program services (functional)
- $29,115
Balance sheet and other
- Total assets, start of year
- $515,607
- Total assets, end of year
- $536,973
- Total liabilities, end of year
- $104,390
- Net assets, end of year
- $432,583
- Land, buildings and equipment
- $236,062
- Publicly traded securities
- $279,694
- Net assets without donor restrictions
- $432,583
- Gross receipts
- $249,057
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1994
- State of legal domicile
- VA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELVIN SMYTHERS | DIRECTOR Trustee or director | 1 | $0 |
| LEON FINCHER | DIRECTOR Trustee or director | 1 | $0 |
| WILL ADAMS | PRESIDENT Officer | 5 | $0 |
| DAVID DUNWODY | SECRETARY Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELVIN SMYTHERS | DIRECTOR Trustee or director | 1 | $0 |
| LEON FINCHER | DIRECTOR Trustee or director | 1 | $0 |
| WILL ADAMS | PRESIDENT Officer | 5 | $0 |
| DAVID DUNWODY | SECRETARY Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 19240 ROLLING HILLS DR, CULPEPER, VA 22701-8342
- In care of
- % 105 ARBOR DRIVE
- Mailing address (990-N for 2009)
- P O Box 401, Montpelier Station VA 22957
- Principal officer (990 for 2024)
- WILL ADAMS, 19240 ROLLING HILLS DRIVE, CULPEPER, VA 22701
- Principal officer (990-N for 2009)
- Steven M Hicks, P O Box 401, Montpelier Station VA 22957
- Signed the 990
- WILL ADAMS, PRESIDENT
- Phone
- (540) 718-7212
- Return prepared by
- YOUNT HYDE & BARBOUR PC
Mission
THE CULPEPER MASONIC CEMETERY, INC. WAS CREATED IN 1994 FOR THE PURPOSE OF THE OPERATION AND MAINTENANCE OF THE MASONIC CEMETERY (A PARCEL OF LAND IN CULPEPER, VA, CONSISTING OF 7.443 ACRES) THAT WAS ORIGINALLY GIVEN TO THE MASONS OF CULPEPER BY AMERICAN REVOLUTIONARY WAR GENERAL EDWARD STEVENS, WHO IS BURIED THERE. THE HISTORIC PROPERTY HAS BEEN USED AS A BURIAL GROUNDS FOR MEMBERS OF THE MASONIC LODGE SINCE 1820. ALL FUNDS FROM THE SALE OF GRAVE SITES, CONTRIBUTIONS TO THE CORPORATION, AND NET PROPERTY RENTAL INCOME ARE DEPOSITED IN ACCOUNTS AND INVESTMENTS ESTABLISHED BY THE BOARD OF DIRECTORS FOR THE PURPOSE OF MAINTAINING THE CEMETERY AND PAYING FOR ITS NECESSARY EXPENSES IN THE FUTURE.
Program accomplishments
- THE OFFICERS OF THE CORPORATION SELL GRAVE SITES IN THE CEMETERY TO QUALIFIED MASONS FOR THE INTERMENT OF THEMSELVES AND/OR FAMILIES. IN ADDITION, PROPERTY ADJACENT TO THE CEMETERY HAS BEEN PURCHASED AS AN INVESTMENT AND TO AID IN PROTECTING THE SERENITY OF THE CEMETERY. ALL FUNDS FROM THE SALE OF GRAVE SITES, CONTRIBUTIONS & GIFTS, AND NET PROPERTY RENTAL INCOME ARE DEPOSITED IN ACCOUNTS AND INVESTMENTS ESTABLISHED BY THE BOARD OF DIRECTORS FOR THE PURPOSE OF MAINTAINING THE CEMETERY AND PAYING FOR ITS NECESSARY EXPENSES IN THE FUTURE.Expenses $29,115
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 | Not 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
- 54-1754038
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $536,973
- Income (IRS master file)
- $249,057
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- January 29, 2019
- Reinstated
- Effective May 15, 2013
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 | December 2024 | $50,743 | $29,115 | $536,973 | IRS |
| 990 | December 2023 | $16,360 | $22,281 | $515,607 | XML |
| 990 | December 2022 | $7,391 | $19,664 | $489,909 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Steven M Hicks | December 31, 2009 | ≤ $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 54-1754038).
Questions about CULPEPER MASONIC CEMETERY INC
- What is the EIN of CULPEPER MASONIC CEMETERY INC?
- The employer identification number (EIN) of CULPEPER MASONIC CEMETERY INC is 54-1754038.
- Is CULPEPER MASONIC CEMETERY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2013.
- Are donations to CULPEPER MASONIC CEMETERY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does CULPEPER MASONIC CEMETERY INC 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 CULPEPER MASONIC CEMETERY INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CULPEPER MASONIC CEMETERY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CULPEPER MASONIC CEMETERY INC?
- The 990 for the year ended December 31, 2024 names WILL ADAMS.
- Who are the officers and directors of CULPEPER MASONIC CEMETERY INC?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does CULPEPER MASONIC CEMETERY INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $50,743, expenses of $29,115 and total assets of $536,973 at year end.
Other nonprofits in CULPEPER
- UVA CULPEPER MEDICAL CENTER EIN 54-0622371 · last filed 990 for 2025
- ASSOCIATION OF SOCIAL WORK BOARDS EIN 22-2414510 · last filed 990 for 2025
- CULPEPER WELLNESS FOUNDATION EIN 52-1366700 · last filed 990 for 2025
- AMERICAN FROZEN FOOD INSTITUTE EIN 53-0114635 · last filed 990 for 2025
- PERSECUTION PROJECT FOUNDATION EIN 54-1976312 · last filed 990 for 2025
- COUNTRY CLUB OF CULPEPER INC EIN 54-0572704 · last filed 990 for 2024
- CULPEPER BAPTIST CHILD DEVELOPMENT CENTER INC EIN 61-1667752 · last filed 990 for 2025
- SHARE HEALTHCARE EIN 85-2848701 · last filed 990 for 2025
All nonprofits in CULPEPER · Virginia · Mutual and membership benefit