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Nonprofit · EIN 52-2122250

SPARTA CEMETERY PERPETUAL CARE INC

Tax-exempt · SPARTA, GA 31087

Financials

$12K$24K2023$9K$27K2024$30K$44K2025
Revenue Expenses · by fiscal year end
Financials of SPARTA CEMETERY PERPETUAL CARE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$30,230$43,765-$13,535$849,590$0$849,590
December 31, 2024990$8,940$27,216-$18,276$777,514$0$777,514
December 31, 2023990$11,815$23,598-$11,783$728,474$0$728,474
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$30,230
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$1,030
Program services (functional)
$37,690
Management and general (functional)
$6,075

Balance sheet and other

Total assets, start of year
$777,514
Total assets, end of year
$849,590
Total liabilities, end of year
$0
Net assets, end of year
$849,590
Publicly traded securities
$840,164
Net assets without donor restrictions
$849,590
Gross receipts
$30,230
Employees
0
Volunteers
15
Year formed
1995
State of legal domicile
GA

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.

NameTitleHours / weekCompensation
JAMES ALFRIENDTRUSTEE
Trustee or director, Officer
1$0
LYNDA ASKEWTRUSTEE
Trustee or director
–$0
CAROLINE BAKERTRUSTEE
Trustee or director
–$0
NELL BUTLERTRUSTEE
Trustee or director
0.25$0
AL BUTTSTRUSTEE
Trustee or director
0.5$0
MARTHA CAIRETRUSTEE
Trustee or director
–$0
SALLY DARDENTRUSTEE
Trustee or director, Officer
0.5$0
PRICILLA FLEMISTERTRUSTEE
Trustee or director
–$0
JOHN HOLMESTRUSTEE
Trustee or director
–$0
BILL LOVEJOYTRUSTEE
Trustee or director
1$0
MARVIN M PEDENTREASURER
Trustee or director, Officer
1$0
SANDY WADDELLTRUSTEE
Trustee or director
1$0
NEILE RIVES WEISTRUSTEE
Trustee or director
–$0
SUSAN WOODALLTRUSTEE
Trustee or director
–$0
990 for the year ended December 31, 2024: 14 people
NameTitleHours / weekCompensation
JAMES ALFRIENDTRUSTEE
Trustee or director, Officer
1$0
LYNDA ASKEWTRUSTEE
Trustee or director
–$0
CAROLINE BAKERTRUSTEE
Trustee or director
–$0
NELL BUTLERTRUSTEE
Trustee or director
0.25$0
AL BUTTSTRUSTEE
Trustee or director
0.5$0
MARTHA CAIRETRUSTEE
Trustee or director
–$0
SALLY DARDENTRUSTEE
Trustee or director, Officer
0.5$0
PRICILLA FLEMISTERTRUSTEE
Trustee or director
–$0
JOHN HOLMESTRUSTEE
Trustee or director
–$0
BILL LOVEJOYTRUSTEE
Trustee or director
1$0
MARVIN M PEDENTREASURER
Trustee or director, Officer
1$0
SANDY WADDELLTRUSTEE
Trustee or director
1$0
NEILE RIVES WEISTRUSTEE
Trustee or director
–$0
SUSAN WOODALLTRUSTEE
Trustee or director
–$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensation
JAMES ALFRIENDTRUSTEE
Trustee or director, Officer
1$0
LYNDA ASKEWTRUSTEE
Trustee or director
–$0
CAROLINE BAKERTRUSTEE
Trustee or director
–$0
NELL BUTLERTRUSTEE
Trustee or director
0.25$0
AL BUTTSTRUSTEE
Trustee or director
0.5$0
MARTHA CAIRETRUSTEE
Trustee or director
–$0
SALLY DARDENTRUSTEE
Trustee or director, Officer
0.5$0
PRICILLA FLEMISTERTRUSTEE
Trustee or director
–$0
JOHN HOLMESTRUSTEE
Trustee or director
–$0
BILL LOVEJOYTRUSTEE
Trustee or director
1$0
MARVIN M PEDENTREASURER
Trustee or director, Officer
1$0
SANDY WADDELLTRUSTEE
Trustee or director
1$0
NEILE RIVES WEISTRUSTEE
Trustee or director
–$0
SUSAN WOODALLTRUSTEE
Trustee or director
–$0

Address and contacts

Address (IRS master file)
PO BOX 396, SPARTA, GA 31087-0396
In care of
% SUZANNE & MAC PEDEN
Mailing address (990-N for 2020)
PO BOX 396, SPARTA GA 31087
Principal officer (990 for 2025)
MARVIN M PEDEN, 1257 MANOR OAKS CT, DUNWOODY, GA 30338
Principal officer (990-N for 2020)
marvin peden, 1257 manor oaks ct, dunwoody GA 30338
Signed the 990
MARVIN M PEDEN, TREASURER
Phone
(404) 426-0411
Return prepared by
FREEMAN SWEAT & HARRISON LLC

Mission

TO MAINTAIN THE SPARTA CEMETERY - MONUMENTS AND GROUNDS

990 for the year ended December 31, 2025

Program accomplishments

  • GRASS AND GROUNDS MAINTENANCE
    Expenses $17,500
  • RESTORED MONUMENTS
    Expenses $20,190

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for SPARTA CEMETERY PERPETUAL CARE INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
52-2122250
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1999
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$849,590
Income (IRS master file)
$30,230

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$30,230$43,765$849,590XML
990December 2024$8,940$27,216$777,514XML
990December 2023$11,815$23,598$728,474XML
990December 2022$29,112$51,299$640,234IRS
990December 2021$10,711$48,954$774,501IRS
990-N for 2020
Officer: marvin peden
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: marvin peden
December 31, 2019≤ $50,000 receipts––e-Postcard

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 52-2122250).

Questions about SPARTA CEMETERY PERPETUAL CARE INC

What is the EIN of SPARTA CEMETERY PERPETUAL CARE INC?
The employer identification number (EIN) of SPARTA CEMETERY PERPETUAL CARE INC is 52-2122250.
Is SPARTA CEMETERY PERPETUAL CARE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1999.
Are donations to SPARTA CEMETERY PERPETUAL CARE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does SPARTA CEMETERY PERPETUAL CARE INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SPARTA CEMETERY PERPETUAL CARE 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 SPARTA CEMETERY PERPETUAL CARE 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 SPARTA CEMETERY PERPETUAL CARE INC?
The 990 for the year ended December 31, 2025 names MARVIN M PEDEN.
Who are the officers and directors of SPARTA CEMETERY PERPETUAL CARE INC?
The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
How much revenue does SPARTA CEMETERY PERPETUAL CARE INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $30,230, expenses of $43,765 and total assets of $849,590 at year end.

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