Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 55-6097705

MEMORIAL GARDENS ASSOC TR UA

Tax-exempt · WHEELING, WV 26003

Financials

$11K$6K2023$22K$6K2024$34K$7K2025
Revenue Expenses · by fiscal year end
Financials of MEMORIAL GARDENS ASSOC TR UA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$33,523$6,714$26,809$279,432$0$279,432
December 31, 2024990$21,533$6,496$15,037$252,623$0$252,623
December 31, 2023990$10,551$6,194$4,357$237,586$0$237,586
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$5,999
Program service revenue
$0
Investment income
$27,524
Net gain from sales of assets
$21,052
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$675
Program services (functional)
$5,739
Management and general (functional)
$975

Balance sheet and other

Total assets, start of year
$252,623
Total assets, end of year
$279,432
Total liabilities, end of year
$0
Net assets, end of year
$279,432
Gross receipts
$45,119
Employees
0
Year formed
1976
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.

NameTitleHours / weekCompensation
WESBANCO BANKINSTITUTIONAL TRUSTEE
Institutional trustee
–$0
990 for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
WESBANCO BANKINSTITUTIONAL TRUSTEE
Institutional trustee
–$0
990 for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
WESBANCO BANKINSTITUTIONAL TRUSTEE
Institutional trustee
–$0

Address and contacts

Address (IRS master file)
1 BANK PLZ, WHEELING, WV 26003-3543
In care of
% WESBANCO BANK WHEELING
Principal officer (990 for 2025)
MICHELLE L DOUGHERTY, 1 BANK PLAZA, WHEELING, WV 26003
Signed the 990
ANTHONY J HABBIT, SENIOR VP
Phone
(304) 234-9400

Mission

PERPETUAL CARE, MAINTENANCE, AND IMPROVEMENT OF MEMORIAL GARDENS CEMETERY

990 for the year ended December 31, 2025

Program accomplishments

  • PERPETUAL CARE, MAINTENANCE, AND IMPROVEMENT OF MEMORIAL GARDENS CEMETERY
    Expenses $5,739

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for MEMORIAL GARDENS ASSOC TR UA

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
55-6097705
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1997
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$279,432
Income (IRS master file)
$45,119

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$33,523$6,714$279,432XML
990December 2024$21,533$6,496$252,623XML
990December 2023$10,551$6,194$237,586XML
990December 2022$17,817$6,280$233,229IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 55-6097705).

Questions about MEMORIAL GARDENS ASSOC TR UA

What is the EIN of MEMORIAL GARDENS ASSOC TR UA?
The employer identification number (EIN) of MEMORIAL GARDENS ASSOC TR UA is 55-6097705.
Is MEMORIAL GARDENS ASSOC TR UA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1997.
Are donations to MEMORIAL GARDENS ASSOC TR UA tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does MEMORIAL GARDENS ASSOC TR UA file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of MEMORIAL GARDENS ASSOC TR UA 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 MEMORIAL GARDENS ASSOC TR UA 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 MEMORIAL GARDENS ASSOC TR UA?
The 990 for the year ended December 31, 2025 names MICHELLE L DOUGHERTY.
Who are the officers and directors of MEMORIAL GARDENS ASSOC TR UA?
The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does MEMORIAL GARDENS ASSOC TR UA have?
On its 990 for the year ended December 31, 2025 it reported revenue of $33,523, expenses of $6,714 and total assets of $279,432 at year end.

Other nonprofits in WHEELING

All nonprofits in WHEELING · West Virginia