Nonprofit · EIN 54-1268721
ROUND HILL BURIAL ASSOCIATION
Tax-exempt · EMPORIA, VA 23847
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,000 | $2,972 | -$972 | $50,424 | $0 | $50,424 |
| December 31, 2024 | 990 | $2,240 | $2,939 | -$699 | $51,396 | $0 | $51,396 |
| December 31, 2023 | 990 | $2,735 | $2,843 | -$108 | $52,095 | $0 | $52,095 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,000
- 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
- $335
- Program services (functional)
- $2,637
- Management and general (functional)
- $335
Balance sheet and other
- Total assets, start of year
- $51,396
- Total assets, end of year
- $50,424
- Total liabilities, end of year
- $0
- Net assets, end of year
- $50,424
- Net assets without donor restrictions
- $50,424
- Gross receipts
- $2,000
- Employees
- 0
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 |
|---|---|---|---|
| BOBBY FERGUSON | TRUSTEE Trustee or director | – | $0 |
| CHRISTOPHER GUND | PRESIDENT Trustee or director, Officer | – | $0 |
| EDWARD V LANKFORD | SECRETARY/TR Trustee or director, Officer | – | $0 |
| DAVID LUNDY | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOBBY FERGUSON | TRUSTEE Trustee or director | – | $0 |
| CHRISTOPHER GUND | PRESIDENT Trustee or director, Officer | – | $0 |
| EDWARD V LANKFORD | SECRETARY/TR Trustee or director, Officer | – | $0 |
| DAVID LUNDY | TRUSTEE Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOBBY FERGUSON | TRUSTEE Trustee or director | – | $0 |
| CHRISTOPHER GUND | PRESIDENT Trustee or director, Officer | – | $0 |
| EDWARD V LANKFORD | SECRETARY/TR Trustee or director, Officer | – | $0 |
| DAVID LUNDY | TRUSTEE Trustee or director | – | $0 |
| GEORGE SLATE | TRUSTEE Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 430 S MAIN ST, EMPORIA, VA 23847-2314
- Principal officer (990 for 2025)
- CHRISTOPHER GUND
- Signed the 990
- EDWARD V LANKFORD, SECRETARY/TREASURER
- Phone
- (434) 634-6131
- Return prepared by
- S A THOMPSON & ASSOCIATES LLC
Mission
MAINTAIN BURIAL LOTS
Program accomplishments
- MAINTAIN BURIAL LOTSExpenses $2,637
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 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
- 54-1268721
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $50,424
- Income (IRS master file)
- $2,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,000 | $2,972 | $50,424 | IRS |
| 990 | December 2024 | $2,240 | $2,939 | $51,396 | XML |
| 990 | December 2023 | $2,735 | $2,843 | $52,095 | XML |
| 990 | December 2022 | $2,730 | $2,442 | $52,203 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 54-1268721).
Questions about ROUND HILL BURIAL ASSOCIATION
- What is the EIN of ROUND HILL BURIAL ASSOCIATION?
- The employer identification number (EIN) of ROUND HILL BURIAL ASSOCIATION is 54-1268721.
- Is ROUND HILL BURIAL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1989.
- Are donations to ROUND HILL BURIAL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ROUND HILL BURIAL ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ROUND HILL BURIAL 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 ROUND HILL BURIAL 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 ROUND HILL BURIAL ASSOCIATION?
- The 990 for the year ended December 31, 2025 names CHRISTOPHER GUND.
- Who are the officers and directors of ROUND HILL BURIAL ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ROUND HILL BURIAL ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,000, expenses of $2,972 and total assets of $50,424 at year end.
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