Nonprofit · EIN 51-0070648
HEAD OF CHRISTIANA CEMETERY ASSOCIATION
Tax-exempt · NEWARK, DE 19711
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $147,190 | $72,913 | $74,277 | $2,528,882 | $471 | $2,528,411 |
| December 31, 2024 | 990 | $167,982 | $71,195 | $96,787 | $2,282,543 | $0 | $2,282,543 |
| December 31, 2023 | 990 | $109,398 | $68,560 | $40,838 | $2,170,791 | $1,036 | $2,169,755 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $114,875
- Net rental income
- $10,400
- Net gain from sales of assets
- $48,260
- Net income from sales of inventory
- $21,915
- Other revenue
- $32,315
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $12,811
- Salaries, compensation and benefits (total)
- $27,331
- Professional fundraising fees
- $0
- Accounting fees
- $1,000
- Depreciation
- $7,142
- Program services (functional)
- $71,243
- Management and general (functional)
- $1,670
Balance sheet and other
- Total assets, start of year
- $2,282,543
- Total assets, end of year
- $2,528,882
- Total liabilities, end of year
- $471
- Net assets, end of year
- $2,528,411
- Land, buildings and equipment
- $223,399
- Net assets without donor restrictions
- $2,508,411
- Net assets with donor restrictions
- $20,000
- Gross receipts
- $191,102
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- DE
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 |
|---|---|---|---|
| Susan Brook | Secretary Trustee or director, Officer | 1 | $12,811 |
| Rosie White | Director Trustee or director | 1 | – |
| Christopher Reed | Director Trustee or director | 1 | – |
| William Witt III | Director Trustee or director | 1 | – |
| Rob Eppes | Director Trustee or director | 1 | – |
| Daniel Tipton | President Trustee or director, Officer | 1 | – |
| Donna Reed | Vice President Trustee or director, Officer | 1 | – |
| Melissa Witt | Treasurer Trustee or director, Officer | 3 | – |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Brook | Secretary Trustee or director, Officer | 1 | $0 |
| Rose White | Director Trustee or director | 1 | $0 |
| Christopher Reed | Director Trustee or director | 1 | $0 |
| William Witt | Director Trustee or director | 1 | $0 |
| Rob Eppes | Director Trustee or director | 1 | $0 |
| Daniel Tipton | President Trustee or director, Officer | 1 | $0 |
| Donna Reed | Vice president Trustee or director, Officer | 1 | $0 |
| Melissa Witt | Treasurer Trustee or director, Officer | 3 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Brook | Secretary Trustee or director, Officer | 1 | $11,840 |
| Rose White | Director Trustee or director | 1 | $0 |
| Christopher Reed | Director Trustee or director | 1 | $0 |
| William Witt | Director Trustee or director | 1 | $0 |
| Rob Eppes | Director Trustee or director | 1 | $0 |
| Debbie Reeves | Director Trustee or director | 1 | $0 |
| Daniel Tipton | President Trustee or director, Officer | 1 | $0 |
| Donna Reed | Vice President Trustee or director, Officer | 1 | $0 |
| Melissa Witt | Treasurer Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 1104 W CHURCH RD, NEWARK, DE 19711-2506
- In care of
- % MELISSA WITT
- Principal officer (990 for 2025)
- Melissa Witt, 27 Breezeway Drive, Elkton, MD 21921
- Signed the 990
- Melissa Witt, Treasurer
- Phone
- (302) 603-7297
- Website
- www.hoccemetery.com
Mission
The association was formed for the purpose of acquiring ground to sell as lots for burial of human remains and to maintain such lots in perpetuity.
Program accomplishments
- The association was formed for the purpose of acquiring ground to sell as lots for burial of human remains and to maintain such lots in perpetuity.
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
- 51-0070648
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,528,882
- Income (IRS master file)
- $191,102
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $147,190 | $72,913 | $2,528,882 | XML |
| 990 | December 2024 | $167,982 | $71,195 | $2,282,543 | IRS |
| 990 | December 2023 | $109,398 | $68,560 | $2,170,791 | XML |
| 990 | December 2022 | $68,991 | $65,980 | $1,888,232 | 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 51-0070648).
Questions about HEAD OF CHRISTIANA CEMETERY ASSOCIATION
- What is the EIN of HEAD OF CHRISTIANA CEMETERY ASSOCIATION?
- The employer identification number (EIN) of HEAD OF CHRISTIANA CEMETERY ASSOCIATION is 51-0070648.
- Is HEAD OF CHRISTIANA CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1979.
- Are donations to HEAD OF CHRISTIANA 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 HEAD OF CHRISTIANA 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 HEAD OF CHRISTIANA 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 HEAD OF CHRISTIANA 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 HEAD OF CHRISTIANA CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Melissa Witt.
- Who are the officers and directors of HEAD OF CHRISTIANA CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $12,811 (Susan Brook, Secretary).
- How much revenue does HEAD OF CHRISTIANA CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $147,190, expenses of $72,913 and total assets of $2,528,882 at year end.
Other nonprofits in NEWARK
- AMERICAN ONLINE GIVING FOUNDATION INC EIN 81-0739440 · last filed 990 for 2026
- UNIVERSITY OF DELAWARE EIN 51-6000297 · last filed 990 for 2025
- FOOD BANK OF DELAWARE INC EIN 51-0258984 · last filed 990 for 2025
- EMMET FAMILY CHARITABLE FOUNDATION EIN 85-4229144 · last filed 990-PF for 2024
- ASPIRA OF DELAWARE CHARTER OPERATIONS EIN 26-4060822 · last filed 990 for 2025
- DELAWARE HOSPICE INC EIN 51-0258883 · last filed 990 for 2025
- GIVING WHAT WE CAN USA INC EIN 93-3629215 · last filed 990 for 2024
- EXCEPTIONAL CARE FOR CHILDREN INC EIN 80-0748765 · last filed 990 for 2025