Nonprofit · EIN 15-0371138
LOWVILLE RURAL CEMETERY ASSOCIATION
Also known as EDGAR S K MERRELL 3RD - SECTY
Tax-exempt · LOWVILLE, NY 13367
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990 | $76,955 | $66,826 | $10,129 | $551,608 | $673 | $550,935 |
| April 30, 2025 | 990 | $75,900 | $68,747 | $7,153 | $605,617 | $1,393 | $604,224 |
| April 30, 2024 | 990 | $76,722 | $80,042 | -$3,320 | $557,755 | $1,451 | $556,304 |
Financial details: 990 for the year ended April 30, 2026
Revenue
- Contributions, gifts and grants
- $13,940
- Program service revenue
- $31,710
- Investment income
- $21,783
- Other revenue
- $9,522
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $26,598
- Salaries, compensation and benefits (total)
- $30,226
- Professional fundraising fees
- $0
- Accounting fees
- $5,279
- Occupancy
- $4,605
- Depreciation
- $4,407
- Program services (functional)
- $61,547
- Management and general (functional)
- $5,279
Balance sheet and other
- Total assets, start of year
- $605,617
- Total assets, end of year
- $551,608
- Total liabilities, end of year
- $673
- Net assets, end of year
- $550,935
- Land, buildings and equipment
- $55,654
- Net assets without donor restrictions
- $550,935
- Gross receipts
- $76,955
- Employees
- 1
- State of legal domicile
- NY
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDGAR S K MERRELL 3RD | SECRETARY/TR Trustee or director, Officer | 1 | $0 |
| CHRISTINE M CLEMENS | TRUSTEE Trustee or director | 1 | $0 |
| JOANNE DICOB | TREASURER Trustee or director, Officer | 1 | $0 |
| MARY LOU GUIGNARD | TRUSTEE Trustee or director | 1 | $0 |
| F NEIL KEIB | TRUSTEE Trustee or director | 1 | $0 |
| DEREK J MYERS | TRUSTEE Trustee or director | 1 | $0 |
| KRISTY A NORTZ | TRUSTEE Trustee or director | 1 | $0 |
| JOHN E O'BRIEN | PRESIDENT Trustee or director, Officer | 1 | $0 |
| MARK A O'CONNOR | TRUSTEE Trustee or director | 1 | $0 |
| ROBERT ROHRING | TRUSTEE Trustee or director | 1 | $0 |
| DAVID D SUNDQUIST | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended April 30, 2025: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDGAR S K MERRELL 3RD | SECRETARY/TR Trustee or director, Officer | – | $0 |
| CHRISTINE M CLEMENS | TRUSTEE Trustee or director | – | $0 |
| JOANNE DICOB | TREASURER Trustee or director, Officer | – | $0 |
| MARY LOU GUIGNARD | TRUSTEE Trustee or director | – | $0 |
| F NEIL KEIB | TRUSTEE Trustee or director | – | $0 |
| MICHAEL R MCCUE | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DEREK J MYERS | TRUSTEE Trustee or director | – | $0 |
| KRISTY A NORTZ | TRUSTEE Trustee or director | – | $0 |
| JOHN E O'BRIEN | PRESIDENT Trustee or director, Officer | – | $0 |
| MARK A O'CONNOR | TRUSTEE Trustee or director | – | $0 |
| ROBERT ROHRING | TRUSTEE Trustee or director | – | $0 |
| DAVID D SUNDQUIST | TRUSTEE Trustee or director | – | $0 |
990 for the year ended April 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDGAR S K MERRELL 3RD | SECRETARY/TR Trustee or director, Officer | 2 | $0 |
| CHRISTINE M CLEMENS | TRUSTEE Trustee or director | 1 | $0 |
| JOANNE DICOB | TREASURER Trustee or director, Officer | 2 | $0 |
| MARY LOU GUIGNARD | TRUSTEE Trustee or director | 1 | $0 |
| F NEIL KEIB | TRUSTEE Trustee or director | 1 | $0 |
| ARNOLD E LOUCKS | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL R MCCUE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| DEREK J MYERS | TRUSTEE Trustee or director | 1 | $0 |
| KRISTY A NORTZ | TRUSTEE Trustee or director | 1 | $0 |
| JOHN E O'BRIEN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARK A O'CONNOR | TRUSTEE Trustee or director | 1 | $0 |
| DAVID D SUNDQUIST | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 151, LOWVILLE, NY 13367-0151
- Principal officer (990 for 2025)
- JOHN E O'BRIEN, 8269 STATE ROUTE 12, LOWVILLE, NY 13367
- Signed the 990
- EDGAR S K MERRELL 3RD, SECRETARY/TRUSTEE
- Phone
- (315) 376-8214
- Return prepared by
- LAWRENCE & PHILIPPE CPAS PLLC
Mission
BURIAL OF THE DECEASED
Program accomplishments
- SALE OF BURIAL LOTS, BURIAL OF DECEASED, AND MAINTENANCE OF CEMETERYExpenses $61,547 · revenue $31,710
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990 on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 15-0371138
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y52Z)
- Assets (IRS master file)
- $551,608
- Income (IRS master file)
- $76,955
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2026 | $76,955 | $66,826 | $551,608 | XML |
| 990 | April 2025 | $75,900 | $68,747 | $605,617 | XML |
| 990 | April 2024 | $76,722 | $80,042 | $557,755 | XML |
| 990 | April 2023 | $73,121 | $82,869 | $524,666 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | 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 15-0371138).
Questions about LOWVILLE RURAL CEMETERY ASSOCIATION
- What is the EIN of LOWVILLE RURAL CEMETERY ASSOCIATION?
- The employer identification number (EIN) of LOWVILLE RURAL CEMETERY ASSOCIATION is 15-0371138.
- Is LOWVILLE RURAL CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13).
- Are donations to LOWVILLE RURAL 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 LOWVILLE RURAL 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 LOWVILLE RURAL CEMETERY ASSOCIATION due?
- The return for tax year 2026 (the year ending April 30, 2027) is due September 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWVILLE RURAL CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2026.
- Who is the principal officer of LOWVILLE RURAL CEMETERY ASSOCIATION?
- The 990 for the year ended April 30, 2026 names JOHN E O'BRIEN.
- Who are the officers and directors of LOWVILLE RURAL CEMETERY ASSOCIATION?
- The 990 for the year ended April 30, 2026 lists 11 people; 0 received compensation from the organization.
- How much revenue does LOWVILLE RURAL CEMETERY ASSOCIATION have?
- On its 990 for the year ended April 30, 2026 it reported revenue of $76,955, expenses of $66,826 and total assets of $551,608 at year end.
Other nonprofits in LOWVILLE
- WEST LOWVILLE RURAL CEMETARY ASSOCIATION EIN 15-0489145 · last filed 990-N for 2025
- LEWIS COUNTY OPPORTUNITIES INC EIN 16-6066837 · last filed 990 for 2025
- LEWIS COUNTY SEARCH AND RESCUE INC EIN 23-7320528 · last filed 990 for 2024
- HAND IN HAND EARLY CHILDHOOD CENTER INC EIN 16-1450119 · last filed 990 for 2025
- LEWIS COUNTY HEAD START EIN 16-1126178 · last filed 990 for 2025
- ADIRONDACK MENNONITE RETIREMENT COMMUNITY INC EIN 16-1333180 · last filed 990 for 2025
- SNOW BELT HOUSING COMPANY INC EIN 22-2391978 · last filed 990 for 2025
- NATURALLY LEWIS INC EIN 92-2430777 · last filed 990 for 2024
All nonprofits in LOWVILLE · New York · Mutual and membership benefit