Nonprofit · EIN 58-1613541
ELKTON CEMETERY TRUST
Tax-exempt · COLUMBIA, TN 38402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $5,611 | $5,999 | -$388 | $166,522 | $0 | $166,522 |
| December 31, 2024 | 990-EZ | $5,863 | $8,577 | -$2,714 | $166,913 | $0 | $166,913 |
| December 31, 2023 | 990-EZ | $2,876 | $3,226 | -$350 | $169,627 | $0 | $169,627 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $25
- Investment income
- $6,536
- Net gain from sales of assets
- -$950
Expenses
- Compensation of officers, directors and key employees
- $1,408
- Salaries, compensation and benefits (total)
- $1,408
- Professional fees and payments to contractors
- $339
- Other expenses
- $4,252
Balance sheet and other
- Total assets, start of year
- $166,913
- Total assets, end of year
- $166,522
- Total liabilities, end of year
- $0
- Net assets, end of year
- $166,522
- Cash, savings and investments
- $166,522
- Gross receipts
- $12,887
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST FARMERS MERCHANTS BANK | TRUSTEE | 1 | $1,408 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST FARMERS & MERCHANTS BANK | TRUSTEE | 1 | $1,390 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST FARMERS MERCHANTS | TRUSTEE | 0 | $1,380 |
Address and contacts
- Address (IRS master file)
- PO BOX 1148, COLUMBIA, TN 38402-1148
- In care of
- % 1ST FARMERS & MERCHANTS NATL BANK
- Signed the 990-EZ
- FIRST FARMERS MERCHANTS BANK, TRUSTEE
- Phone
- (931) 380-8230
- Return prepared by
- DELOITTE TAX LLP
Mission
PROVIDE CARE AND MAINTENANCE OF ELKTON CEMETERY
Program accomplishments
- CARE AND MAINTENANCE OF CEMETERY
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 58-1613541
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1985
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $166,522
- Income (IRS master file)
- $12,887
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $5,611 | $5,999 | $166,522 | IRS |
| 990-EZ | December 2024 | $5,863 | $8,577 | $166,913 | XML |
| 990-EZ | December 2023 | $2,876 | $3,226 | $169,627 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 58-1613541).
Questions about ELKTON CEMETERY TRUST
- What is the EIN of ELKTON CEMETERY TRUST?
- The employer identification number (EIN) of ELKTON CEMETERY TRUST is 58-1613541.
- Is ELKTON CEMETERY TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1985.
- Are donations to ELKTON 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 ELKTON CEMETERY TRUST file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ELKTON CEMETERY TRUST 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 ELKTON CEMETERY TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of ELKTON CEMETERY TRUST?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $1,408 (FIRST FARMERS MERCHANTS BANK, TRUSTEE).
- How much revenue does ELKTON CEMETERY TRUST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $5,611, expenses of $5,999 and total assets of $166,522 at year end.
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