Nonprofit · EIN 64-0307505
LIVE OAK CEMETERY ASSOCIATION INC
Tax-exempt (reinstated) · PASS CHRIS, MS 39571
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $170,434 | $88,860 | $81,574 | $1,896,176 | $0 | $1,896,176 |
| December 31, 2024 | 990 | $160,158 | $93,853 | $66,305 | $1,739,213 | $0 | $1,739,213 |
| December 31, 2023 | 990 | $140,458 | $96,900 | $43,558 | $1,623,531 | $0 | $1,623,531 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,400
- Program service revenue
- $77,929
- Investment income
- $86,393
- Net gain from sales of assets
- $8,800
- Other revenue
- $712
Expenses
- Grants and similar amounts paid
- $2,200
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $210
- Depreciation
- $6,158
Balance sheet and other
- Total assets, start of year
- $1,739,213
- Total assets, end of year
- $1,896,176
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,896,176
- Land, buildings and equipment
- $478,226
- Publicly traded securities
- $685,929
- Gross receipts
- $448,634
- Employees
- 0
- Volunteers
- 8
- Year formed
- 1996
- State of legal domicile
- MS
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 |
|---|---|---|---|
| PAUL ELLIS | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| JOSEPHINE A ROSE | TREASURER Trustee or director, Officer | 3 | $0 |
| MARY BOURDIN | BOARD MEMBER Trustee or director | 1 | $0 |
| JATA CRAIGHILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JENA SHEPARD | BOARD MEMBER Trustee or director | 1 | $0 |
| JEANNE TAGGE | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN WAGNER | BOARD MEMBER Trustee or director | 1 | $0 |
| GAIL WARNSGANS | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL ELLIS | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| JOSEPHINE A ROSE | TREASURER Trustee or director, Officer | 3 | $0 |
| MARY BOURDIN | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBORAH DRENNAN | ADMINISTRATOR Trustee or director | 1 | $0 |
| JATA CRAIGHILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JENA SHEPARD | BOARD MEMBER Trustee or director | 1 | $0 |
| JEANNE TAGGE | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN WAGNER | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL ELLIS | CHAIRMAN Trustee or director, Officer | 3 | $0 |
| JOANN ROSE | TREASURER Trustee or director, Officer | 3 | $0 |
| MARY BOURDIN | BOARD MEMBER Trustee or director | 1 | $0 |
| GAIL WAMSGANS | BOARD MEMBER Trustee or director | 1 | $0 |
| JENA SHEPARD | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN WAGNER | BOARD MEMBER Trustee or director | 1 | $0 |
| JEANNE TAGGE | BOARD MEMBER Trustee or director | 1 | $0 |
| JATA CRAIGHILL | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 459, PASS CHRIS, MS 39571-0459
- Principal officer (990 for 2025)
- JOSEPHINE ROSE
- Signed the 990
- JOSEPHINE ROSE, TREASURER
- Phone
- (757) 615-4590
- Return prepared by
- ALEXANDER VAN LOON SLOAN LEVENS & FAVRE
Mission
THE MISSION OF LIVE OAK CEMETERY ASSOCIATION,INC. IS TO MANAGE, MAINTAIN, OPERATE, AND PRESERVE THE CEMETERY CONVEYED TO THE WARDENS AND VESTRY OF TRINITY CHURCH OF PASS CHRISTIAN, MISSISSIPPI.
Program accomplishments
- THE ASSOCIATION CONTINUED TO MANAGE, MAINTAIN, OPERATE, AND PRESERVE THE CEMETERY CONVEYED TO THE WARDENS AND VESTRY OF TRINITY CHURCH OF PASS CHRISTIAN, MISSISSIPPI.
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
- 64-0307505
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $1,896,176
- Income (IRS master file)
- $448,634
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- August 10, 2011
- Reinstated
- Effective January 15, 2012
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 | $170,434 | $88,860 | $1,896,176 | XML |
| 990 | December 2024 | $160,158 | $93,853 | $1,739,213 | XML |
| 990 | December 2023 | $140,458 | $96,900 | $1,623,531 | XML |
| 990 | December 2022 | $104,906 | $76,113 | $1,478,599 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 64-0307505).
Questions about LIVE OAK CEMETERY ASSOCIATION INC
- What is the EIN of LIVE OAK CEMETERY ASSOCIATION INC?
- The employer identification number (EIN) of LIVE OAK CEMETERY ASSOCIATION INC is 64-0307505.
- Is LIVE OAK CEMETERY ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective January 15, 2012.
- Are donations to LIVE OAK CEMETERY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does LIVE OAK CEMETERY ASSOCIATION INC 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 LIVE OAK CEMETERY ASSOCIATION INC 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 LIVE OAK CEMETERY ASSOCIATION INC 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 LIVE OAK CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names JOSEPHINE ROSE.
- Who are the officers and directors of LIVE OAK CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LIVE OAK CEMETERY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $170,434, expenses of $88,860 and total assets of $1,896,176 at year end.
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