Nonprofit · EIN 55-6026573
FRANKLIN CEMETERY ASSOCIATION
Tax-exempt (reinstated) · WELLSBURG, WV 26070
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $464,613 | $116,217 | $348,396 | $5,210,829 | $0 | $5,210,829 |
| December 31, 2024 | 990 | $512,196 | $65,007 | $447,189 | $4,657,674 | $0 | $4,657,674 |
| December 31, 2023 | 990 | $137,292 | $97,555 | $39,737 | $4,173,003 | $0 | $4,173,003 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $54,409
- Investment income
- $322,110
- Royalties
- $79,070
- Net gain from sales of assets
- $206,014
- Other revenue
- $88,094
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $25
- Accounting fees
- $850
- Depreciation
- $8,941
- Program services (functional)
- $88,550
- Management and general (functional)
- $27,667
Balance sheet and other
- Total assets, start of year
- $4,657,674
- Total assets, end of year
- $5,210,829
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,210,829
- Land, buildings and equipment
- $270,487
- Net assets without donor restrictions
- $5,210,829
- Gross receipts
- $464,613
- Employees
- 0
- Year formed
- 1889
- 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 |
|---|---|---|---|
| JANET BUXTON | TRUSTEE Trustee or director | – | $0 |
| DEBORAH CALMBACHER | TRUSTEE Trustee or director | – | $0 |
| JOYCE COEN | TREASURER Trustee or director, Officer | – | $0 |
| KYLER FERGUSON | TRUSTEE Trustee or director | – | $0 |
| TOM ISINGHOOD | TRUSTEE Trustee or director | – | $0 |
| KATHY MCGOWAN | SECRETARY/BO Trustee or director, Officer | – | $0 |
| LES MCGOWAN | PRESIDENT Trustee or director, Officer | – | $0 |
| NANCY WHITE | TRUSTEE Trustee or director | – | $0 |
| ROBERT WHITE | VICE PRESIDE Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBORAH CALMBACHER | TRUSTEE Trustee or director | – | $0 |
| JOYCE COEN | TREASURER Trustee or director, Officer | – | $0 |
| KYLER FERGUSON | TRUSTEE Trustee or director | – | $0 |
| TOM ISINGHOOD | TRUSTEE Trustee or director | – | $0 |
| KATHY MCGOWAN | SECRETARY/BO Trustee or director, Officer | – | $0 |
| LES MCGOWAN | PRESIDENT Trustee or director, Officer | – | $0 |
| NANCY WHITE | TRUSTEE Trustee or director | – | $0 |
| ROBERT WHITE | VICE PRESIDE Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBORAH CALMBACHER | TRUSTEE Trustee or director | – | $0 |
| JOYCE COEN | TREASURER Trustee or director, Officer | – | $0 |
| TOM ISINGHOOD | TRUSTEE Trustee or director | – | $0 |
| KATHY MCGOWAN | TRUSTEE/BOOK Trustee or director | – | $0 |
| LES MCGOWAN | PRESIDENT Trustee or director, Officer | – | $0 |
| MARILYN TAYLOR | SECRETARY Trustee or director, Officer | – | $0 |
| NANCY WHITE | TRUSTEE Trustee or director | – | $0 |
| ROBERT WHITE | VICE PRESIDE Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 561, WELLSBURG, WV 26070-0561
- Principal officer (990 for 2025)
- LES MCGOWAN, 1085 WASHINGTON PIKE, WELLSBURG, WV 26070
- Signed the 990
- LES MCGOWAN, PRESIDENT
- Phone
- (304) 737-3693
- Return prepared by
- JAMES M TAYLOR CPA
Mission
CEMETERY ASSOCIATION PROVIDING BURIAL LOTS AND SALE TO THE GENERAL PUBLIC AND CARE/UPKEEP OF THE GROUNDS
Program accomplishments
- PROVIDED CEMETERY PLOTS AND NITCHES
- PROVIDED CEMETERY PLOTS AND NITCHES
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
- 55-6026573
- 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)
- $5,210,829
- Income (IRS master file)
- $464,613
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective May 15, 2010
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 2025 | $464,613 | $116,217 | $5,210,829 | IRS |
| 990 | December 2024 | $512,196 | $65,007 | $4,657,674 | IRS |
| 990 | December 2023 | $137,292 | $97,555 | $4,173,003 | XML |
| 990 | December 2022 | $290,459 | $104,826 | $3,738,516 | 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 55-6026573).
Questions about FRANKLIN CEMETERY ASSOCIATION
- What is the EIN of FRANKLIN CEMETERY ASSOCIATION?
- The employer identification number (EIN) of FRANKLIN CEMETERY ASSOCIATION is 55-6026573.
- Is FRANKLIN CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to FRANKLIN 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 FRANKLIN 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 FRANKLIN 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 FRANKLIN 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 FRANKLIN CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names LES MCGOWAN.
- Who are the officers and directors of FRANKLIN CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRANKLIN CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $464,613, expenses of $116,217 and total assets of $5,210,829 at year end.
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