Butler Cemetery

Tax-deductible

Letcher, SDCemetery / fraternalMutual/MembershipEIN 46-0318788Revenue $55K in FY2025

On file with the IRS40315 241st St, 57359-6154 · Letcher, SDTax-exempt since May 1999

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Upkeep & care of rural cementary in sanborn co

Tax-exempt charity; gifts are tax-deductible.
Run by 2 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $19K a year · 62% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
100 mo
of spending, in cash
Looks good: 100.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $100K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$138K
72% of total assets
Worth a look: liabilities are 72% of assets; over 65%.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$55K
+133% vs prior year
Spent
$23K
To programs
0%
Net assets
$53K
By yearFY2020–FY2025
Revenue
$55K
FY2025▲ +133%
Tap a bar for its year
Revenue by fiscal year
FY2020$11K
FY2021$40K
FY2022$27K
FY2023$25K
FY2024$23K
FY2025$55K
Expenses
$23K
FY2025▲ ×12
Tap a bar for its year
Expenses by fiscal year
FY2020$9K
FY2021$9K
FY2022$10K
FY2023$17K
FY2024$2K
FY2025$23K
Net assets
$53K
FY2025▲ +147%
Tap a bar for its year
Net assets by fiscal year
FY2020$756K
FY2021$808K
FY2022$0
FY2023$0
FY2024$22K
FY2025$53K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains and cares for the rural cemetery in Sanborn County.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Not applicable

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$100K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$55K
Ln 12
Investment incomeLn 3$55K
Money outPt IX
$23K
Ln 25
Owns and owesPt X
$53K
net assets · Ln 32
Cash and savingsLn 1–2$192K
Total assetsLn 16$192K
LiabilitiesLn 26$138K
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$55K
Total revenueLn 12$55K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$186K
Cash and savings togetherLn 1–2$192K
Total assetsLn 16$192K
LiabilitiesLn 26$138K
Net assetsLn 32$53K
OperationsPt I, VI
EmployeesI 50
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$193K$192K
Total assetsLn 16$193K$192K
LiabilitiesLn 26$171K$138K
Net assetsLn 32$22K$53K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3K$0
Accounting feesLn 11c$208$0$0$0
Advertising and promotionLn 12$78$0$0$0
Conferences, conventions and meetingsLn 19$1K$0$0$0
Depreciation, depletion and amortizationLn 22$2K$0$0$0
InsuranceLn 23$1K$0$0$0
Other expenses (24a–d)Ln 24$15K$0$0$0
Total functional expensesLn 25$23K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $55K$23K$32K$53K 990 PDF
FY2024 $23K$2K$22K$22K 990 PDF
FY2023 $25K$17K$8K$0 990 PDF
FY2022 $27K$10K$17K$0 990 PDF
FY2021 $40K$9K$31K$808K 990 PDF
FY2020 $11K$9K$2K$756K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $54,666 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $220$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $23,257$54,666
I-11 Other revenue$0
I-12 Total revenuePrior year $23,477$54,666
I-13 Grants and similar amounts paid$2,510
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,854$20,369
I-18 Total expensesPrior year $1,854$22,879
I-19 Revenue less expensesPrior year $21,623$31,787
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $54,666 across 2 lines filed
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$54,666
VIII-12 Total revenueRelated to mission $54,666 · Unrelated business $0 · Excluded from tax $0$54,666
Part IX · Statement of functional expenses $22,879 across 7 lines filed
IX-1 Grants to domestic organizationsPrograms $0$2,510
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$208
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$78
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$1,100
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$2,301
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$1,193
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$15,489
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$22,879
Part X · Balance sheet $191,649 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $8,720$6,074
X-2 Savings and temporary cash investmentsStart of year $184,011$185,575
X-16 Total assetsStart of year $192,731$191,649
X-19 Deferred revenueStart of year $171,108$138,239
X-26 Total liabilitiesStart of year $171,108$138,239
X-32 Total net assets or fund balancesStart of year $21,623$53,410
X-33 Total liabilities and net assetsStart of year $192,731$191,649
Part XI · Reconciliation of net assets $53,410 net assets at year end
XI-1 Total revenue$54,666
XI-2 Total expenses$22,879
XI-3 Revenue less expenses$31,787
XI-4 Net assets at start of year$21,623
XI-10 Net assets at end of year$53,410

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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