Nonprofit · EIN 57-0202745
MAGNOLIA CEMETERY TRUST
Tax-exempt · CHARLESTON, SC 29413
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $498,873 | $571,480 | -$72,607 | $7,111,962 | $504,481 | $6,607,481 |
| December 31, 2023 | 990 | $422,706 | $533,890 | -$111,184 | $5,667,799 | $509,328 | $5,158,471 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $112,103
- Program service revenue
- $236,466
- Investment income
- $150,304
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $171,020
- Salaries, compensation and benefits (total)
- $214,011
- Professional fundraising fees
- $0
- Legal fees
- $2,083
- Accounting fees
- $8,400
- Depreciation
- $89,101
- Program services (functional)
- $403,797
- Management and general (functional)
- $167,683
Balance sheet and other
- Total assets, start of year
- $5,667,799
- Total assets, end of year
- $7,111,962
- Total liabilities, end of year
- $504,481
- Net assets, end of year
- $6,607,481
- Land, buildings and equipment
- $1,181,702
- Net assets without donor restrictions
- $6,607,481
- Gross receipts
- $498,873
- Employees
- 5
- Year formed
- 1954
- State of legal domicile
- SC
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 |
|---|---|---|---|
| JOHN P BARNWELL | TRUSTEE Trustee or director | – | $0 |
| LUCIA DANIEL | TRUSTEE Trustee or director | – | $0 |
| BEVERLY M DONALD | TRUSTEE Trustee or director | – | $0 |
| SAMUEL W HOWELL | TRUSTEE Trustee or director | – | $0 |
| HALL T MCGEE III | CHAIRMAN Trustee or director | – | $0 |
| DAVID H MAYBANK JR | TRUSTEE Trustee or director | – | $0 |
| PIERRE MANIGAULT | TRUSTEE Trustee or director | – | $0 |
| T HUNTER MCEADDY | TRUSTEE Trustee or director | – | $0 |
| ARTHUR C PELZER | TRUSTEE Trustee or director | – | $0 |
| Y W SCARBOROUGH | TRUSTEE Trustee or director | – | $0 |
| PARK SMITH | TRUSTEE Trustee or director | – | $0 |
| WILLIAM H JARRARD | TREASURER Officer | – | $0 |
| NANCY WEBSTER | DIRECTOR Officer | – | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN P BARNWELL | TRUSTEE Trustee or director | – | $0 |
| LUCIA DANIEL | TRUSTEE Trustee or director | – | $0 |
| BEVERLY M DONALD | TRUSTEE Trustee or director | – | $0 |
| SAMUEL W HOWELL | TRUSTEE Trustee or director | – | $0 |
| HALL T MCGEE III | CHAIRMAN Trustee or director | – | $0 |
| DAVID H MAYBANK JR | TRUSTEE Trustee or director | – | $0 |
| PIERRE MANIGAULT | TRUSTEE Trustee or director | – | $0 |
| T HUNTER MCEADDY | TRUSTEE Trustee or director | – | $0 |
| ARTHUR C PELZER | TRUSTEE Trustee or director | – | $0 |
| Y W SCARBOROUGH | TRUSTEE Trustee or director | – | $0 |
| PARK SMITH | TRUSTEE Trustee or director | – | $0 |
| WILLIAM H JARRARD | TREASURER Officer | – | $0 |
| NANCY WEBSTER | DIRECTOR Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22873, CHARLESTON, SC 29413-2873
- Principal officer (990 for 2024)
- NANCY WEBSTER, PO BOX 22873, CHARLESTON, SC 29401
- Signed the 990
- NANCY WEBSTER, DIRECTOR
- Phone
- (843) 722-8638
- Return prepared by
- JNR ADVISORY LLC
Mission
CEMETERY
Program accomplishments
- OTHER NONPROFIT CEMETERY COMPANIES AND CREMATORIA MUST BE CHARTERED SOLELY FOR THE PURPOSES OF BURIAL OR CREMATION. THEY CANNOT BE PERMITTED BY THEIR CHARTERS TO ENGAGE IN ANY BUSINESS NOT NECESSARILY INCIDENT TO THAT PURPOSE. 4.76.21.3.1 (08-09-2006)Expenses $326,113
- OTHER NONPROFIT CEMETERY COMPANIES AND CREMATORIA MUST BE CHARTERED SOLELY FOR THE PURPOSES OF BURIAL OR CREMATION. THEY CANNOT BE PERMITTED BY THEIR CHARTERS TO ENGAGE IN ANY BUSINESS NOT NECESSARILY INCIDENT TO THAT PURPOSE. 4.76.21.3.1 (08-09-2006)Expenses $77,684
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
- 57-0202745
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1956
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,111,962
- Income (IRS master file)
- $498,873
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $498,873 | $571,480 | $7,111,962 | XML |
| 990 | December 2023 | $422,706 | $533,890 | $5,667,799 | XML |
| 990 | December 2022 | $357,482 | $544,156 | $5,727,972 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 57-0202745).
Questions about MAGNOLIA CEMETERY TRUST
- What is the EIN of MAGNOLIA CEMETERY TRUST?
- The employer identification number (EIN) of MAGNOLIA CEMETERY TRUST is 57-0202745.
- Is MAGNOLIA CEMETERY TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1956.
- Are donations to MAGNOLIA CEMETERY TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does MAGNOLIA CEMETERY TRUST 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 MAGNOLIA CEMETERY TRUST 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 MAGNOLIA CEMETERY TRUST 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 MAGNOLIA CEMETERY TRUST?
- The 990 for the year ended December 31, 2024 names NANCY WEBSTER.
- Who are the officers and directors of MAGNOLIA CEMETERY TRUST?
- The 990 for the year ended December 31, 2024 lists 13 people; 0 received compensation from the organization.
- How much revenue does MAGNOLIA CEMETERY TRUST have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $498,873, expenses of $571,480 and total assets of $7,111,962 at year end.
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