Nonprofit · EIN 02-6012755
SOCIETY FOR THE CARE OF THE SOUTH CEMETERY
Tax-exempt · PORTSMOUTH, NH 03801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $107,659 | $155,492 | -$47,833 | $4,872,303 | $0 | $4,872,303 |
| December 31, 2024 | 990 | $303,479 | $128,746 | $174,733 | $4,623,940 | $0 | $4,623,940 |
| December 31, 2023 | 990 | $320,566 | $159,661 | $160,905 | $4,407,356 | $0 | $4,407,356 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $107,659
- Net gain from sales of assets
- -$71,259
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $1,215
- Program services (functional)
- $123,509
- Management and general (functional)
- $31,983
Balance sheet and other
- Total assets, start of year
- $4,623,940
- Total assets, end of year
- $4,872,303
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,872,303
- Land, buildings and equipment
- $7,137
- Publicly traded securities
- $4,740,858
- Net assets without donor restrictions
- $4,872,303
- Gross receipts
- $1,788,802
- Employees
- 0
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 |
|---|---|---|---|
| THOMAS HAMMER | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD HARTLEY | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD HAYES | TRUSTEE Trustee or director | 1 | $0 |
| M KEVIN MACLEOD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN PAPPAS | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS HAMMER | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD HARTLEY | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD HAYES | TRUSTEE Trustee or director | 1 | $0 |
| M KEVIN MACLEOD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN PAPPAS | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS HAMMER | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD HARTLEY | TRUSTEE Trustee or director | 1 | $0 |
| EDWARD HAYES | TRUSTEE Trustee or director | 1 | $0 |
| M KEVIN MACLEOD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN PAPPAS | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- C/O M SIMPSON 28 THORNTON STREET, PORTSMOUTH, NH 03801-0000
- In care of
- % M SIMPSON
- Principal officer (990 for 2025)
- M KEVIN MACLEOD, 14 HUMES COURT, STRATHAM, NH 03885
- Signed the 990
- THOMAS HAMMER, TREASURER
- Phone
- (603) 370-0253
- Return prepared by
- HODGDON WILSON & GRIFFIN CPAS
Mission
CARE OF CEMETERY
Program accomplishments
- PROVISION FOR THE CARE OF CEMETERY LOTS AND STREETS IN THE SOUTH CEMETERY, PORTSMOUTH, NHExpenses $123,509
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
- 02-6012755
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1934
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,872,303
- Income (IRS master file)
- $1,788,802
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $107,659 | $155,492 | $4,872,303 | XML |
| 990 | December 2024 | $303,479 | $128,746 | $4,623,940 | IRS |
| 990 | December 2023 | $320,566 | $159,661 | $4,407,356 | XML |
| 990 | December 2022 | $1,120,554 | $239,008 | $4,281,457 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 02-6012755).
Questions about SOCIETY FOR THE CARE OF THE SOUTH CEMETERY
- What is the EIN of SOCIETY FOR THE CARE OF THE SOUTH CEMETERY?
- The employer identification number (EIN) of SOCIETY FOR THE CARE OF THE SOUTH CEMETERY is 02-6012755.
- Is SOCIETY FOR THE CARE OF THE SOUTH CEMETERY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1934.
- Are donations to SOCIETY FOR THE CARE OF THE SOUTH CEMETERY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does SOCIETY FOR THE CARE OF THE SOUTH CEMETERY 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 SOCIETY FOR THE CARE OF THE SOUTH CEMETERY 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 SOCIETY FOR THE CARE OF THE SOUTH CEMETERY 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 SOCIETY FOR THE CARE OF THE SOUTH CEMETERY?
- The 990 for the year ended December 31, 2025 names M KEVIN MACLEOD.
- Who are the officers and directors of SOCIETY FOR THE CARE OF THE SOUTH CEMETERY?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOCIETY FOR THE CARE OF THE SOUTH CEMETERY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $107,659, expenses of $155,492 and total assets of $4,872,303 at year end.
Other nonprofits in PORTSMOUTH
- INTERNATIONAL ASSOCIATION OF PRIVACY PROFESSIONALS EIN 23-3048008 · last filed 990 for 2025
- JAFFE FOUNDATION EIN 06-1469004 · last filed 990-PF for 2024
- SEACOAST MENTAL HEALTH CENTER INC EIN 02-0262862 · last filed 990 for 2025
- GLOBAL SEAFOOD ALLIANCE INC EIN 54-1853030 · last filed 990 for 2024
- ONE SKY COMMUNITY SERVICES INC EIN 02-0368955 · last filed 990 for 2025
- PETER AND ANNA KOLCHINSKY FOUNDATION EIN 85-4079895 · last filed 990-PF for 2024
- DOWNEAST COMMUNITY PARTNERS INC EIN 01-0288757 · last filed 990 for 2023
- FRIENDS OF THE MUSIC HALL EIN 02-0403452 · last filed 990 for 2025