Nonprofit · EIN 55-0435060
ROSEWOOD CEMETARY ASSN
Tax-exempt · LEWISBURG, WV 24901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $33,721 | $40,282 | -$6,561 | $609,726 | $36 | $609,690 |
| December 31, 2024 | 990 | $38,214 | $42,419 | -$4,205 | $616,450 | $8 | $616,442 |
| December 31, 2023 | 990 | $45,800 | $38,292 | $7,508 | $621,013 | $142 | $620,871 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,000
- Program service revenue
- $0
- Investment income
- $15,319
- Net gain from sales of assets
- $12,538
- Net income from sales of inventory
- $6,402
- Other revenue
- $6,402
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,395
- Salaries, compensation and benefits (total)
- $1,870
- Professional fundraising fees
- $0
- Accounting fees
- $2,700
- Occupancy
- $1,177
- Depreciation
- $3,487
- Program services (functional)
- $37,109
- Management and general (functional)
- $3,173
Balance sheet and other
- Total assets, start of year
- $616,450
- Total assets, end of year
- $609,726
- Total liabilities, end of year
- $36
- Net assets, end of year
- $609,690
- Land, buildings and equipment
- $533,461
- Publicly traded securities
- $25,583
- Net assets without donor restrictions
- $601,320
- Net assets with donor restrictions
- $8,370
- Gross receipts
- $53,833
- Employees
- 2
- Year formed
- 1925
- State of legal domicile
- WV
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 |
|---|---|---|---|
| James E Talbert | Secretary Treasurer Trustee or director, Officer | 0 | $0 |
| Richard E McClung | President Trustee or director, Officer | 2 | $0 |
| Alice E Hollingsworth | Director Trustee or director | 0 | $0 |
| Daniel White | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alice E Hollingsworth | Director Trustee or director | 0 | $0 |
| Daniel White | Director Trustee or director | 0 | $0 |
| James E Talbert | Secretary Treasurer Trustee or director, Officer | 0 | $0 |
| Richard E McClung | President Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alice E Hollingsworth | Director Trustee or director | 0 | $0 |
| Daniel White | Director Trustee or director | 0 | $0 |
| James E Talbert | Secretary Treasurer Trustee or director, Officer | 0 | $0 |
| Richard E McClung | President Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 544, LEWISBURG, WV 24901-0544
- In care of
- % RICHARD E MCCLUNG
- Principal officer (990 for 2025)
- Richard E McClung, 29600 Midland Trail E, Lewisburg, WV 24901
- Signed the 990
- RICHARD E MCCLUNG, President
- Website
- rosewoodwv.com
- Return prepared by
- Sherry Ferrell
Mission
Provide a non profit burial park to the general public.
Program accomplishments
- Provide a non profit burial park to the general public.Expenses $37,109 · revenue $33,721
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
- 55-0435060
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $609,726
- Income (IRS master file)
- $53,833
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $33,721 | $40,282 | $609,726 | XML |
| 990 | December 2024 | $38,214 | $42,419 | $616,450 | XML |
| 990 | December 2023 | $45,800 | $38,292 | $621,013 | XML |
| 990 | December 2022 | $35,921 | $36,090 | $612,515 | 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 55-0435060).
Questions about ROSEWOOD CEMETARY ASSN
- What is the EIN of ROSEWOOD CEMETARY ASSN?
- The employer identification number (EIN) of ROSEWOOD CEMETARY ASSN is 55-0435060.
- Is ROSEWOOD CEMETARY ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2008.
- Are donations to ROSEWOOD CEMETARY ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ROSEWOOD CEMETARY ASSN 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 ROSEWOOD CEMETARY ASSN 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 ROSEWOOD CEMETARY ASSN 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 ROSEWOOD CEMETARY ASSN?
- The 990 for the year ended December 31, 2025 names Richard E McClung.
- Who are the officers and directors of ROSEWOOD CEMETARY ASSN?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ROSEWOOD CEMETARY ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $33,721, expenses of $40,282 and total assets of $609,726 at year end.
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All nonprofits in LEWISBURG · West Virginia · Mutual and membership benefit