Cedar Memorial Park Cemetery Assn Inc Merchds & Serv Tr No 2110
Public records raise at least one point you should look into before giving.
What it says it does
DISTRIBUTIONS TO CEDAR MEMORIAL PARK CEMETERY ASSOCIATION FOR CEMETERY SERVICES AND MERCHANDISE AS NEEDED. SEE SCHEDULE D PART XIII AND SCHEDULE O FOR ADDITIONAL INFORMATION.
- Income
- $843,850
- Spending
- $881,044
- 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)
- $848,721 spent. DISTRIBUTIONS TO CEDAR MEMORIAL PARK CEMETERY ASSOCIATION FOR CEMETERY SERVICES AND MERCHANDISE AS NEEDED. SEE SCHEDULE D PART XIII AND SCHEDULE O FOR ADDITIONAL INFORMATION. EXEMPT PURPOSE ACHIEVEMENTS THE FUNDS DEPOSITED WITH THE TRUSTEE ARE DEPOSITED IN CONNECTION WITH THE SALE OF CEMETERY AND FUNERAL MERCHANDISE AND SERVICE IN ADVANCE OF NEED. EIGHTY PERCENT OF THE PROCEEDS OF THE SALES IN ADVANCE OF NEED ARE DEPOSITED WITH U S BANK, N.A. OF CEDAR RAPIDS, IOWA, AS TRUSTEE UNDER A TRUST AGREEMENT EFFECTIVE NOVEMER 1, 1993. THE AMOUNTS DEPOSITED PLUS NET EARNINGS ACCUMULATED THEREON, WILL BE DISTRIBUTED FROM THE TRUST AT THE TIME THE PURCHASED MERCHANDISE IS DELIVERED. PAYMENT OF THESE FUNDS SATISIFIES THE TRUST'S OBLIGATION AND OBLIGATES THE SELLER TO DELIVER SPECIFIED MERCHANDISE REGARDLESS OF THE SUFFICIENCY OF THE ABOVE PAYMENT. THE TAXPAYER IS TRUSTEE OF A COMMON TRUST FUND CREATED BY THE CEDAR MEMORIAL PARK CEMETERY ASSOCIATION TO DEPOSIT FUNDS RECEIVED FROM SALES IN ADVANCE OF NEED. THE FUNDS ARE COMMINGLED FOR INVESTMENT PURPOSE, BUT ACCOUNTING RECORDS ARE KEPT FOR THE PURPOSE OF DETERMINING THE AMOUNT TO BE WITHDRAWN FROM THE FUND WHEN THE SELLER HAS DELIVERED THE MERCHANDISE AND SERVICE AND/OR AS ALLOWED UNDER IOWA CHAPTER 523A AND IOWA CHAPTER 101. IT HAS LONG BEEN RECOGNIZED THAT EVEN UNDER THESE CIRCUMSTANCES EACH TRUST WOULD STILL BE CONSIDERED AS SEPARATE TRUSTS, SEE HELVERING V MCILVAINE, 296 U S 488, 36-1 U S T C 9041 AND U S TRUST OF NEW YORK V COMM., 296 U S 481, 36-1 U S T C 9040. THE COMBINED GROSS INCOME OF THE 2,441 SEPARATE TRUST FUNDS FOR THE FISCAL YEAR ENDED OCTOBER 31, 2025 IS $843,850. TOTAL COMBINED DEDUCTIONS FOR THAT SAME YEAR ARE $881,043. THE INCOME(LOSS) AND DEDUCTIONS FOR EACH INDIVIDUAL TRUST CAN BE SUPPLIED ON REQUEST. THE INCOME AND EXPENSES OF ALL OF THE ABOVE-DESCRIBED TRUSTS ARE REPORTED IN THIS FORM 990 FOR THE YEAR ENDED OCTOBER 31, 2025. COMBINED REPORTING IS USED BECAUSE OF THE IDENTICAL NATURE OF EACH OF THE 2,441 TRUSTS. ALL OF THE TRUSTS WERE CREATED BY THE SAME DEPOSITOR, ALL OF THE TRUSTS HAVE THE SAME TRUSTEE AND ALL OF THE TRUSTS ARE EXEMPT UNDER SECTION 501(C)(13) PURSUANT TO AN EXEMPTION LETTER DATED DECEMBER 14, 1984. THE TRUST FUNDS ARE HELD IN A COMMON TRUST. NO PURPOSE WOULD BE SERVED BY FILING 2,441 SEPARATE FORMS 990. THE RETURN FOR THIS TRUST HAS BEEN FILED ON THIS BASIS BEGINNING WITH YEAR ENDED OCTOBER 31, 1983.
Source: Form 990 for the year ending October 31, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
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.
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 October 13, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(13) cemetery company as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1984.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.