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Passes our checks

Cedar Memorial Park Cemetery Permanent Care Marker

EIN 42-6053835 · Waterloo, IA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceNot ratedToo small or too little detailImpact evidenceDescribes programsHow well its results are evidenced

What it says it does

PERPETUAL CARE CEMETERY MAINTENANCE. SEE SCHEDULE D, PART XIII AND SCHEDULE O FOR ADDITIONAL INFORMATION.

Income
$295,795
Spending
$329,170
Employees
0
Volunteers
0
Highest pay
$442,072, trustee

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate

Governance

This return does not answer enough of the governance questions to score.

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $284,316 spent. PERPETUAL CARE CEMETERY MAINTENANCE, SEE SCHEDULE D, PART XIII AND SCHEDULE O FOR ADDITIONAL INFORMATION. EXEMPT PURPOSE ACHIEVEMENTS THE FUNDS DEPOSITED WITH THE TRUSTEE REPRESENT PAYMENTS MADE TO THE TRUST TO ASSURE PERPETUAL CARE OF THE GRAVE MARKERS PLACED IN CEDAR MEMORIAL PARK CEMETERY AS PERMITTED BY IOWA LAW TO BE SET ASIDE TO QUALIFY AS A PERPETUAL CARE CEMETERY IN IOWA. SPECIFICALLY, IOWA CODE SECTION 523I.807 CARE FUND DEPOSITS, STATES, 1. TO CONTINUE TO OPERATE AS A PERPETUAL CARE CEMETERY, A CEMETERY SHALL SET ASIDE AND DEPOSIT IN THE CARE FUND AN AMOUNT EQUAL TO OR GREATER THAN FIFTY DOLLARS OR TWENTY PERCENT OF THE GROSS SELLING PRICE RECEIVED BY THE CEMETERY FOR EACH SALE OF INTERMENT RIGHTS, WHICHEVER IS MORE. 2. A CEMETERY MAY REQUIRE A CONTRIBUTION TO THE CARE FUND FOR PERPETUAL CARE OF A MEMORIAL OR MEMORIALIZATION PLACED IN THE CEMETERY. A CEMETERY MAY ESTABLISH A SEPARATE CARE FUND FOR THIS PURPOSE. THE CONTRIBUTIONS SHALL BE NONREFUNDABLE AND SHALL NOT BE WITHDRAWN ONCE DEPOSITED. IOWA CODE SECTION 523I.811 USE OF DISTRIBUTIONS FROM CARE FUND STATES IN PART, 1. CARE FUND DISTRIBUTIONS MAY BE USED IN ANY MANNER DETERMINED TO BE IN THE BEST INTERESTS OF THE CEMETERY IF AUTHORIZED BY A RESOLUTION, BYLAW, OR OTHER ACTION OR INSTRUMENT ESTABLISHING THE CARE FUND, INCLUDING BUT NOT LIMITED TO THE GENERAL CARE OF MEMORIALS, MEMORIALIZATION AND ANY OF THE FOLLOWING: A. CUTTING AND TRIMMING LAWNS, SHRUBS AND TREES AT REASONABLE INTERVALS. B. MAINTAINING DRAINS, WATER LINES, ROADS, BUILDINGS, FENCES AND OTHER STRUCTURES. C. MAINTAINING MACHINERY, TOOLS AND EQUIPMENT. D. COMPENSATING MAINTENANCE EMPLOYEES, PAYING INSURANCE PREMIUMS AND MAKING PAYMENTS TO EMPLOYEES' PENSION AND BENEFIT PLANS. E. PAYING OVERHEAD EXPENSES INCIDENTAL TO SUCH PURPOSES. F. PAYING EXPENSES NECESSARY TO MAINTAIN OWNERSHIP, TRANSFER AND INTERMENT RECORDS OF THE CEMETERY.

Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(13) cemetery company.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending October 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1977.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.