Nonprofit · EIN 44-0501791
LEBANON CEMETERY ASSOCIATION INC
Also known as MOTT SUSAN E CPA
Tax-exempt · LEBANON, MO 65536
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $32,180 | $68,829 | -$36,649 | $396,492 | $0 | $396,492 |
| December 31, 2024 | 990 | $52,693 | $76,606 | -$23,913 | $433,246 | $0 | $433,246 |
| December 31, 2023 | 990 | $29,597 | $80,951 | -$51,354 | $466,410 | $6,600 | $459,810 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,720
- Program service revenue
- $9,080
- Investment income
- $15,705
- Net gain from sales of assets
- $8,754
- Other revenue
- $675
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,660
- Depreciation
- $1,367
- Program services (functional)
- $66,113
- Management and general (functional)
- $2,716
Balance sheet and other
- Total assets, start of year
- $433,246
- Total assets, end of year
- $396,492
- Total liabilities, end of year
- $0
- Net assets, end of year
- $396,492
- Land, buildings and equipment
- $96,261
- Gross receipts
- $69,382
- Employees
- 0
- Year formed
- 1964
- State of legal domicile
- MO
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 |
|---|---|---|---|
| CASEY SHADEL | MEMBER Trustee or director | 1 | $0 |
| DARRYL SIVARD | MEMBER Trustee or director | 1 | $0 |
| JEFF STOKES | PRESIDENT Officer | 1 | $0 |
| JACKIE WELLS | SECRETARY Officer | 1 | $0 |
| TIMOTHY SOUTHARD | TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIMOTHY SOUTHARD | MEMBER Trustee or director | 1 | $0 |
| ANDREW SHADEL | MEMBER Trustee or director | 1 | $0 |
| PHIL KNOTT | PRESIDENT Officer | 1 | $0 |
| JAMES MORGAN | TREASURER Officer | 1 | $0 |
| JEFF STOKES | SECRETATY Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MORGAN | TREASURER Trustee or director | 1 | $0 |
| RICHARD WRINKLE | SECRETARY Trustee or director | 0 | $0 |
| PHIL KNOTT | PRESIDENT Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1521, LEBANON, MO 65536-1521
- In care of
- % TIMOTHY SOUTHARD
- Principal officer (990 for 2025)
- JEFF STOKES, PO BOX 1521, Lebanon, MO 65536
- Signed the 990
- TIMOTHY SOUTHARD, TREASURER
- Phone
- (417) 532-7135
- Return prepared by
- Waterman & Associates LLC
Mission
Cemetery operation and maintenance
Program accomplishments
- CEMETERY OPERATION AND MAINTENANCEExpenses $66,113 · revenue $25,460
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
- 44-0501791
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $396,492
- Income (IRS master file)
- $69,382
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $32,180 | $68,829 | $396,492 | IRS |
| 990 | December 2024 | $52,693 | $76,606 | $433,246 | XML |
| 990 | December 2023 | $29,597 | $80,951 | $466,410 | XML |
| 990 | December 2022 | $26,881 | $62,963 | $507,034 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 44-0501791).
Questions about LEBANON CEMETERY ASSOCIATION INC
- What is the EIN of LEBANON CEMETERY ASSOCIATION INC?
- The employer identification number (EIN) of LEBANON CEMETERY ASSOCIATION INC is 44-0501791.
- Is LEBANON CEMETERY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1992.
- Are donations to LEBANON CEMETERY ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LEBANON 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 LEBANON 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 LEBANON 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 LEBANON CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names JEFF STOKES.
- Who are the officers and directors of LEBANON CEMETERY ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LEBANON CEMETERY ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $32,180, expenses of $68,829 and total assets of $396,492 at year end.
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