Proffitt Cemetery Association

Tax-deductible

Newcastle, TXCemetery / fraternalSince 1948EIN 75-2251028Revenue $42K in FY2025

On file with the IRSPo Box 214, 76372-0214 · Newcastle, TXTax-exempt since Oct 1988

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To act as a governing body for a small community owned Cemetery.

Tax-exempt charity; gifts are tax-deductible.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

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
3 of 6
filings with a surplus
Average surplus $452 a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
692 mo
of spending, in cash
Looks good: 692.5 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
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$42K
+20% vs prior year
Spent
$16K
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$42K
FY2025▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$14K
FY2021−$25K
FY2022$12K
FY2023$38K
FY2024$35K
FY2025$42K
Expenses
$16K
FY2025▼ -59%
Tap a bar for its year
Expenses by fiscal year
FY2020$18K
FY2021$15K
FY2022$11K
FY2023$12K
FY2024$39K
FY2025$16K
Net assets
$1.8M
FY2025▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.8M
FY2021$1.8M
FY2022$1.8M
FY2023$1.8M
FY2024$1.8M
FY2025$1.8M

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1988.

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Vice Preside
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
See Proffitt Cemetery Association 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides burial plots for human bodies in a small rural cemetery.

Questions for Proffitt Cemetery Association

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Provided by the organization

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1 program · in their own filed words · FY2025
01

"none"

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$42K
Ln 12
Investment incomeLn 3$27K
Gifts and grantsLn 1h$10K
Other incomeLn 4–11$4K
Money outPt IX
$16K
Ln 25
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$927K
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Investment incomeLn 3$27K
Other incomeLn 4–11$4K
Total revenueLn 12$42K
Assets in detailPt X, end of year
SavingsLn 2$927K
Cash and savings togetherLn 1–2$927K
Land, buildings, equipmentLn 10c$898K
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 50
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$901K$927K
Land, buildings, equipmentLn 10c$898K$898K
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.8M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other expenses (24a–d)Ln 24$16K
All other expensesLn 24e$109
Total functional expensesLn 25$16K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $42K$16K$26K$1.8M 990 PDF
FY2024 $35K$39K−$5K$1.8M 990 PDF
FY2023 $38K$12K$25K$1.8M 990 PDF
FY2022 $12K$11K$830$1.8M 990 PDF
FY2021 −$25K$15K−$41K$1.8M 990 PDF
FY2020 $14K$18K−$4K$1.8M 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 $41,681 revenue, 12 lines filed
I-8 Contributions and grants$10,000
I-9 Program service revenue$0
I-10 Investment incomePrior year $30,980$27,313
I-11 Other revenuePrior year $3,726$4,368
I-12 Total revenuePrior year $34,706$41,681
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $39,228$16,061
I-18 Total expensesPrior year $39,228$16,061
I-19 Revenue less expensesPrior year −$4,522$25,620
Part VI · Governance 4 of 4 board members independent, 5 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $41,681 across 5 lines filed
VIII-1f All other contributions, gifts and grants$10,000
VIII-1h Total contributions, gifts and grants$10,000
VIII-3 Investment incomeExcluded from tax $27,313$27,313
VIII-6 Net rental income or lossExcluded from tax $4,368$4,368
VIII-12 Total revenueExcluded from tax $31,681$41,681
Part IX · Statement of functional expenses $16,061 across 2 lines filed
IX-24 Other expenses (24a–d)$15,952
IX-24e All other expenses$109
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$16,061
Part X · Balance sheet $1,825,115 assets, 6 lines filed
X-2 Savings and temporary cash investmentsStart of year $901,253$926,873
X-10c Land, buildings and equipment, netStart of year $898,242$898,242
X-16 Total assetsStart of year $1,799,495$1,825,115
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,799,495$1,825,115
X-33 Total liabilities and net assetsStart of year $1,799,495$1,825,115
Part XI · Reconciliation of net assets $1,825,115 net assets at year end
XI-1 Total revenue$41,681
XI-2 Total expenses$16,061
XI-3 Revenue less expenses$25,620
XI-4 Net assets at start of year$1,799,495
XI-10 Net assets at end of year$1,825,115

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

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