Nonprofit · EIN 55-0164790
ELMWOOD CEMETERY ASSN INC
Tax-exempt · SHEPHERDSTOWN, WV 25443
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $371,539 | $89,557 | $281,982 | $3,732,684 | $9,217 | $3,723,467 |
| December 31, 2024 | 990 | $321,781 | $81,582 | $240,199 | $3,451,051 | $9,566 | $3,441,485 |
| December 31, 2023 | 990 | $165,368 | $61,853 | $103,515 | $3,212,276 | $10,990 | $3,201,286 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $19,140
- Program service revenue
- $30,750
- Investment income
- $321,649
- Net gain from sales of assets
- $200,651
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $29,753
- Salaries, compensation and benefits (total)
- $41,996
- Professional fundraising fees
- $0
- Occupancy
- $608
- Depreciation
- $2,685
Balance sheet and other
- Total assets, start of year
- $3,451,051
- Total assets, end of year
- $3,732,684
- Total liabilities, end of year
- $9,217
- Net assets, end of year
- $3,723,467
- Land, buildings and equipment
- $687,778
- Gross receipts
- $1,749,312
- Employees
- 3
- Volunteers
- 11
- Year formed
- 1976
- State of legal domicile
- WV
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 |
|---|---|---|---|
| Richard Blue | Director Trustee or director | 0 | $0 |
| Eric Jenkins | Director Trustee or director | 0 | $0 |
| Nicholas Kercheval | Director Trustee or director | 0 | $0 |
| Douglas Perks | Director Trustee or director | 0 | $0 |
| Lois Speg | Director Trustee or director | 0 | $0 |
| David Billmyer | Director Trustee or director | 0 | $0 |
| Katie Morgan | Director Institutional trustee | 0 | $0 |
| Edwina M Donley | Secretary Officer | 0 | $0 |
| Gary Donley | Vice President Officer | 0 | $0 |
| Samuel R Billmyer | President Officer | 1 | $0 |
| Michael W Goodrich | Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Blue | Director Trustee or director | 0 | $0 |
| Eric Jenkins | Director Trustee or director | 0 | $0 |
| Nicholas Kercheval | Director Trustee or director | 0 | $0 |
| Edwina M Donley | Secretary Trustee or director, Officer | 0 | $0 |
| Katie Morgan | Director Trustee or director | 0 | $0 |
| Gary Donley | Vice President Trustee or director, Officer | 0 | $0 |
| Douglas Perks | Director Trustee or director | 0 | $0 |
| Samuel R Billmyer | President Trustee or director, Officer | 1 | $0 |
| Michael W Goodrich | Treasurer Trustee or director, Officer | 1 | $0 |
| Katie Morgan | Director Trustee or director | 0 | $0 |
| David Billmyer | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Blue | Secretary Trustee or director, Officer | 0 | $0 |
| Eric Jenkins | Director Trustee or director | 0 | $0 |
| Nicholas Kercheval | Director Trustee or director | 0 | $0 |
| Elizabeth S Lowe | Director Trustee or director | 0 | $0 |
| Barbara Nickel | Director Trustee or director | 0 | $0 |
| Gary Donley | Director Trustee or director | 0 | $0 |
| Douglas Perks | Director Trustee or director | 0 | $0 |
| Samuel R Billmyer | President Trustee or director, Officer | 2 | $0 |
| Michael W Goodrich | Treasurer Trustee or director, Officer | 2 | $0 |
| Katie Morgan | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 333, SHEPHERDSTOWN, WV 25443-0333
- In care of
- % WAYNE GOODRICH
- Principal officer (990 for 2025)
- Samuel R Billmyer, 3071 Engle Molers Road, Harpers Ferry, WV 25425
- Signed the 990
- Michael Goodrich, Treasurer
- Phone
- (304) 876-2797
- Website
- Elmwoodshepherdstown.org
Mission
Management and operation of a community cemetery that was established in 1869. To oversee the sale of lots, the preparation of gravesites for burials and the care and maintenance of the cemetery grounds and buildings.
Program accomplishments
- To maintain the cemetery grounds, including mowing, trimming, and headstone repairs, as well as road and building repair and upkeep. To oversee the sale of lots and the preparation of gravesites for interments.Expenses $67,105 · revenue $30,750
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
- 55-0164790
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,732,684
- Income (IRS master file)
- $1,749,312
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $371,539 | $89,557 | $3,732,684 | XML |
| 990 | December 2024 | $321,781 | $81,582 | $3,451,051 | XML |
| 990 | December 2023 | $165,368 | $61,853 | $3,212,276 | XML |
| 990 | December 2022 | $7,098 | $72,347 | $3,108,943 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 55-0164790).
Questions about ELMWOOD CEMETERY ASSN INC
- What is the EIN of ELMWOOD CEMETERY ASSN INC?
- The employer identification number (EIN) of ELMWOOD CEMETERY ASSN INC is 55-0164790.
- Is ELMWOOD CEMETERY ASSN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1998.
- Are donations to ELMWOOD CEMETERY ASSN INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ELMWOOD CEMETERY ASSN 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 ELMWOOD CEMETERY ASSN 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 ELMWOOD CEMETERY ASSN 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 ELMWOOD CEMETERY ASSN INC?
- The 990 for the year ended December 31, 2025 names Samuel R Billmyer.
- Who are the officers and directors of ELMWOOD CEMETERY ASSN INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does ELMWOOD CEMETERY ASSN INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $371,539, expenses of $89,557 and total assets of $3,732,684 at year end.
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