Nonprofit · EIN 74-1400010
COLUMBIA CEMETERY ASSOCIATION
Tax-exempt · WEST COLUMBIA, TX 77486
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $75,236 | $32,963 | $42,273 | $680,455 | $0 | $680,455 |
| December 31, 2024 | 990 | $50,935 | $27,300 | $23,635 | $638,182 | $0 | $638,182 |
| December 31, 2023 | 990 | $52,140 | $25,002 | $27,138 | $614,547 | $0 | $614,547 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $23,250
- Investment income
- $51,986
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,450
- Depreciation
- $821
- Program services (functional)
- $32,963
Balance sheet and other
- Total assets, start of year
- $638,182
- Total assets, end of year
- $680,455
- Total liabilities, end of year
- $0
- Net assets, end of year
- $680,455
- Land, buildings and equipment
- $249,805
- Publicly traded securities
- $409,999
- Net assets without donor restrictions
- $680,455
- Gross receipts
- $75,236
- Employees
- 0
- State of legal domicile
- TX
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 |
|---|---|---|---|
| WINSTON AVERA | TREASURER Officer | – | $0 |
| TRACY GUPTON | PRESIDENT Officer | – | $0 |
| HEATH HAGEMEIER | VICE PRESIDE Officer | – | $0 |
| LORI HAGEMEIER | SECRETARY Officer | – | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WINSTON AVERA | TREASURER Officer | – | $0 |
| TRACY GUPTON | PRESIDENT Officer | – | $0 |
| HEATH HAGEMEIER | VICE PRESIDE Officer | – | $0 |
| LORI HAGEMEIER | SECRETARY Officer | – | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WINSTON AVERA | TREASURER Officer | – | $0 |
| TRACY GUPTON | PRESIDENT Officer | – | $0 |
| HEATH HAGEMEIER | VICE PRESIDE Officer | – | $0 |
| LORI HAGEMEIER | SECRETARY Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 65, WEST COLUMBIA, TX 77486-0065
- Principal officer (990 for 2025)
- WINSTON AVERA, PO BOX 65, PO BOX 65, WEST COLUMBIA, TX 77486
- Signed the 990
- WINSTON AVERA, TREASURER
- Phone
- (979) 345-3241
- Return prepared by
- KM&L LLC
Mission
CEMETERY LOT SALES AND PERPETUAL CARE
Program accomplishments
- CEMETERY LOT SALES AND PERPETUAL CARE
- CEMETERY LOT SALES AND PERPETUAL CAREExpenses $32,963
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
- 74-1400010
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1935
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $680,455
- Income (IRS master file)
- $75,236
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $75,236 | $32,963 | $680,455 | IRS |
| 990 | December 2024 | $50,935 | $27,300 | $638,182 | XML |
| 990 | December 2023 | $52,140 | $25,002 | $614,547 | XML |
| 990 | December 2022 | $23,100 | $52,809 | $587,409 | 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 74-1400010).
Questions about COLUMBIA CEMETERY ASSOCIATION
- What is the EIN of COLUMBIA CEMETERY ASSOCIATION?
- The employer identification number (EIN) of COLUMBIA CEMETERY ASSOCIATION is 74-1400010.
- Is COLUMBIA CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1935.
- Are donations to COLUMBIA 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 COLUMBIA 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 COLUMBIA 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 COLUMBIA 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 COLUMBIA CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names WINSTON AVERA.
- Who are the officers and directors of COLUMBIA CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does COLUMBIA CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $75,236, expenses of $32,963 and total assets of $680,455 at year end.
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