The Union Cemetery Association of Montgomery County Maryland

Tax-deductible

Spencerville, MDCemetery / fraternalEIN 52-6043810Revenue $246K in FY2025

On file with the IRSburtonsvilleunioncemetery.comPo Box 123, 20868-0123 · Spencerville, MDTax-exempt since Jun 1989

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The organization's exempt purpose includes operating and maintaining a Cemetery. These revenues provide funds necessary to operate and maintain the burial lots and provide services in connection with burials.

Tax-exempt charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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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 $73K a year · 28% 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
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$246K
-11% vs prior year
Spent
$221K
To programs
54%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$246K
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$185K
FY2021$374K
FY2022$211K
FY2023$238K
FY2024$275K
FY2025$246K
Expenses
$221K
FY2025▲ +35%
Tap a bar for its year
Expenses by fiscal year
FY2020$156K
FY2021$215K
FY2022$151K
FY2023$188K
FY2024$164K
FY2025$221K
Net assets
$1.8M
FY2025▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.6M
FY2022$1.6M
FY2023$1.7M
FY2024$1.8M
FY2025$1.8M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1989.

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

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $120K Management & general 45% · $100K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See The Union Cemetery Association of Montgomery County Maryland executive salaries →

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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

Operates and maintains a cemetery, providing burial lots and services.

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Provided by the organization

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1 program · $120K · in their own filed words · FY2025
01

The organization maintains approximately 20 acres of cemetery land. It performed burial services for 54 individuals.

$120Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$246K
Ln 12
Fees for servicesLn 2g$165K
Investment incomeLn 3$81K
Gifts and grantsLn 1h$300
Money outPt IX
$221K
Ln 25
Programscol B$120K
Managementcol C$100K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$300
Fees for servicesLn 2g$165K
Investment incomeLn 3$81K
Gains on assetsLn 7−$2K
Total revenueLn 12$246K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$107K
Cash and savings togetherLn 1–2$115K
InvestmentsLn 11–13$1.7M
Land, buildings, equipmentLn 10c$23K
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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$137K$115K
InvestmentsLn 11–13$1.6M$1.7M
Land, buildings, equipmentLn 10c$24K$23K
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$250$0
Net assetsLn 32$1.8M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$5K$5K
Office expensesLn 13$3K$3K
Conferences, conventions and meetingsLn 19$100$100
Depreciation, depletion and amortizationLn 22$877
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$137K$103K$34K
All other expensesLn 24e$73K$17K$55K
Total functional expensesLn 25$221K$120K$100K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $246K$221K$25K$1.8M 990 PDF
FY2024 $275K$164K$112K$1.8M 990 PDF
FY2023 $238K$188K$50K$1.7M 990 PDF
FY2022 $211K$151K$60K$1.6M 990 PDF
FY2021 $374K$215K$159K$1.6M 990 PDF
FY2020 $185K$156K$29K$1.4M 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 $246,127 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $40$300
I-9 Program service revenuePrior year $155,800$165,200
I-10 Investment incomePrior year $118,200$80,627
I-11 Other revenuePrior year $1,326$0
I-12 Total revenuePrior year $275,366$246,127
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $163,593$220,906
I-18 Total expensesPrior year $163,593$220,906
I-19 Revenue less expensesPrior year $111,773$25,221
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $246,127 across 6 lines filed
VIII-1f All other contributions, gifts and grants$300
VIII-1h Total contributions, gifts and grants$300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $165,200$165,200
VIII-3 Investment incomeExcluded from tax $82,297$82,297
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,670−$1,670
VIII-12 Total revenueRelated to mission $165,200 · Unrelated business $0 · Excluded from tax $80,627$246,127
Part IX · Statement of functional expenses $220,906 across 7 lines filed
IX-11c Accounting feesManagement $5,190$5,190
IX-13 Office expensesManagement $3,257$3,257
IX-19 Conferences, conventions and meetingsManagement $100$100
IX-22 Depreciation, depletion and amortization$877
IX-23 InsuranceManagement $2,267$2,267
IX-24 Other expenses (24a–d)Programs $102,804 · Management $33,895$136,699
IX-24e All other expensesPrograms $17,483 · Management $55,033$72,516
IX-25 Total functional expensesPrograms $120,287 · Management $99,742 · Fundraising $0$220,906
Part X · Balance sheet $1,805,429 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $18,409$8,317
X-2 Savings and temporary cash investmentsStart of year $118,703$106,878
X-10c Land, buildings and equipment, netStart of year $24,360$23,483
X-11 Publicly traded securitiesStart of year $1,618,986$1,666,751
X-16 Total assetsStart of year $1,780,458$1,805,429
X-25 Other liabilitiesStart of year $250$0
X-26 Total liabilitiesStart of year $250$0
X-32 Total net assets or fund balancesStart of year $1,780,208$1,805,429
X-33 Total liabilities and net assetsStart of year $1,780,458$1,805,429
Part XI · Reconciliation of net assets $1,805,429 net assets at year end
XI-1 Total revenue$246,127
XI-2 Total expenses$220,906
XI-3 Revenue less expenses$25,221
XI-4 Net assets at start of year$1,780,208
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,805,429

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

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