Nonprofit · EIN 38-0741708
LAKEVIEW CEMETERY ASSOCIATION
Tax-exempt (reinstated) · ESCANABA, MI 49829
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $140,514 | $96,994 | $43,520 | $419,234 | $5,323 | $413,911 |
| December 31, 2024 | 990-EZ | $89,145 | $75,711 | $13,434 | $376,152 | $5,758 | $370,394 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,006
- Program service revenue
- $25,245
- Investment income
- $5,045
- Net gain from sales of assets
- $8,629
- Net income from sales of inventory
- $4,120
- Other revenue
- $29,469
Expenses
- Compensation of officers, directors and key employees
- $16,448
- Salaries, compensation and benefits (total)
- $69,495
- Professional fees and payments to contractors
- $5,820
- Occupancy
- $8,925
- Other expenses
- $12,754
Balance sheet and other
- Total assets, start of year
- $376,149
- Total assets, end of year
- $419,234
- Total liabilities, end of year
- $5,323
- Net assets, end of year
- $413,911
- Cash, savings and investments
- $301,744
- Land and buildings
- $100,000
- Gross receipts
- $140,514
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 |
|---|---|---|---|
| DIANE KOSKI | OFFICE MANAG | 15 | $16,448 |
| JEANNE ROSE | PRESIDENT | 5 | $0 |
| RALPH PETERSON | VICE PRESIDE | 0 | $0 |
| DAVID MASON | SECRETARY/TR | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAULA MEUNIER | OFFICE MANAG | 4 | $1,445 |
| JEANNE ROSE | PRESIDENT | 5 | $0 |
| RALPH PETERSON | VICE PRESIDE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2110 3RD AVE S, ESCANABA, MI 49829-2329
- In care of
- % DIANE KOSKI
- Signed the 990-EZ
- JEANNE ROSE, PRESIDENT
- Phone
- (906) 786-7173
- Return prepared by
- KIVIOJA & VAN EFFEN CPAS
Mission
CEMENTERY GROUNDS MAINTENANCE, GROUNDS WATER SYSTEM MAINTENANCE, BURIAL OF DECEASED, CEMETERY OFFICE AND CHAPEL MAINTENANCE
Program accomplishments
- CEMENTERY GROUNDS MAINTENANCE, GROUNDS WATER SYSTEM MAINTENANCE, BURIAL OF DECEASED, CEMETERY OFFICE AND CHAPEL MAINTENANCE
- CEMENTERY GROUNDS MAINTENANCE, GROUNDS WATER SYSTEM MAINTENANCE, BURIAL OF DECEASED, CEMETERY OFFICE AND CHAPEL MAINTENANCE
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 38-0741708
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $419,234
- Income (IRS master file)
- $140,514
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
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-EZ | December 2025 | $140,514 | $96,994 | $419,234 | XML |
| 990-EZ | December 2024 | $89,145 | $75,711 | $376,152 | XML |
| 990-EZ | December 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 38-0741708).
Questions about LAKEVIEW CEMETERY ASSOCIATION
- What is the EIN of LAKEVIEW CEMETERY ASSOCIATION?
- The employer identification number (EIN) of LAKEVIEW CEMETERY ASSOCIATION is 38-0741708.
- Is LAKEVIEW CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to LAKEVIEW 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 LAKEVIEW 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 LAKEVIEW 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 LAKEVIEW CEMETERY ASSOCIATION 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 LAKEVIEW CEMETERY ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $16,448 (DIANE KOSKI, OFFICE MANAG).
- How much revenue does LAKEVIEW CEMETERY ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $140,514, expenses of $96,994 and total assets of $419,234 at year end.
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All nonprofits in ESCANABA · Michigan · Mutual and membership benefit