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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 61-1357741

NEW SALEM PERPETUAL CEMETERY FUND INC

Tax-exempt · SCOTTSVILLE, KY 42164

Financials

$800$3402023$588$3682024$1K$3702025
Revenue Expenses · by fiscal year end
Financials of NEW SALEM PERPETUAL CEMETERY FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$1,213$370$843$20,306–$20,306
December 31, 2024990-EZ$588$368$220$19,463–$19,463
December 31, 2023990-EZ$800$340$460$19,243–$19,243
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$1,025
Program service revenue
$0
Investment income
$188

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$150
Occupancy
$220

Balance sheet and other

Total assets, start of year
$19,463
Total assets, end of year
$20,306
Total liabilities, end of year
–
Net assets, end of year
$20,306
Cash, savings and investments
$20,306
Gross receipts
$1,213

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
OLEN MICHAEL BROWNBOARD DIRECTOR0$0
KERRY COOKBOARD DIRECTOR0$0
GARY COOKBOARD DIRECTOR0$0
PHYLLIS MCGUIRKBOARD DIRECTOR0$0
JIM YOUNGBOARD DIRECTOR0$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
OLEN MICHAEL BROWNBOARD DIRECTOR0$0
KERRY COOKBOARD DIRECTOR0$0
GARY COOKBOARD DIRECTOR0$0
PHYLLIS MCGUIRKBOARD DIRECTOR0$0
JIM YOUNGBOARD DIRECTOR0$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
OLEN MICHAEL BROWNBOARD DIRECTOR0$0
KERRY COOKBOARD DIRECTOR0$0
GARY COOKBOARD DIRECTOR0$0
PHYLLIS MCGUIRKBOARD DIRECTOR0$0
JIM YOUNGBOARD DIRECTOR0$0

Address and contacts

Address (IRS master file)
275 VARMENT LN, SCOTTSVILLE, KY 42164-9746
In care of
% ROBERT E HARRISON ATTORNEY
Signed the 990-EZ
OLEN MICHAEL BROWN, PRESIDENT
Phone
(270) 622-8733
Return prepared by
MONTGOMERY TAX SERVICE

Mission

PERPETUAL CARE OF CEMETERY

990-EZ for the year ended December 31, 2025

Program accomplishments

  • MAINTENENCE AND UPKEEP OF CEMETERY

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-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for NEW SALEM PERPETUAL CEMETERY FUND INC

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

IRS record

EIN
61-1357741
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2001
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$20,306
Income (IRS master file)
$1,213

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$1,213$370$20,306IRS
990-EZDecember 2024$588$368$19,463IRS
990-EZDecember 2023$800$340$19,243XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 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 61-1357741).

Questions about NEW SALEM PERPETUAL CEMETERY FUND INC

What is the EIN of NEW SALEM PERPETUAL CEMETERY FUND INC?
The employer identification number (EIN) of NEW SALEM PERPETUAL CEMETERY FUND INC is 61-1357741.
Is NEW SALEM PERPETUAL CEMETERY FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2001.
Are donations to NEW SALEM PERPETUAL CEMETERY FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does NEW SALEM PERPETUAL CEMETERY FUND INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of NEW SALEM PERPETUAL CEMETERY FUND 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 NEW SALEM PERPETUAL CEMETERY FUND INC last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of NEW SALEM PERPETUAL CEMETERY FUND INC?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does NEW SALEM PERPETUAL CEMETERY FUND INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,213, expenses of $370 and total assets of $20,306 at year end.

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