The North Palestine Cemetery Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
NORTH PALESTINE CEMETERY ASSOCIATION CARES FOR, MANAGES, AND MAINTAINS THE GROUNDS, GRAVESITES, NICHE WALLS, SHELTER, AND SURROUNDINGS FOR A CEMETERY LOCATED IN BENTON COUNTY OREGON. IT ALSO SELLS GRAVE PLOTS, NICHES, AND REMEMBRANCE PLAQUES ON A SCATTERED ASHES MEMORIAL WALL.
- Income
- $47,394
- Spending
- $22,359
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 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 December 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 December 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)
- $22,359 spent. IN 2025, THE ASSOCIATION SOLD 28 LOTS, 9 NICHES, AND 2 PET WALL MEMORIAL PLAQUES. THERE WERE 26 GRAVE LOT INTERMENTS/INURNMENTS, AND 6 NICHE WALL INURNMENTS. SALES AND LOCATIONS ARE CARRIED OUT BY SONDRA PECCIA(TRUSTEE/SECRETARY/TREASURER/SEXTON), AND JEANNE CZERNOWSKI (ALTERNATE TRUSTEE/ASSISTANT SEXTON). REPAIR AND MAINTENANCE OF THE CEMETARY GROUNDS AND BUILDING INCLUDED: MOWING, WEED AND RODENT CONTROL, FILLING IN AND SEEDING GRAVE SITES, REMOVING MOSS FROM THE PAVILLION BUILDING AND WALKS AND NICHE WALL, CLEANING HEADSTONES, GARBAGE REMOVAL, INSTALLATION OF TEMPORARY GRAVE MARKERS, REPLACEMENT OF DAMAGED GRAVE MARKERS, FLAGGING VETERANS' GRAVES FOR MEMORIAL DAY AND VETERAN'S DAY, MAINTAINING AND REPORTING FINANCIAL AND BURIAL RECORDS. THE CEMETERY INSTALLED ANOTHER CONCRETE PAD THAT WILL BE USED FOR THE INSTALLATION OF A NEW NICHE WALL. IN JUNE, THE CEMETERY INSTALLED ANOTHER NICHE WALL WITH 30 NICHES. THE FINAL PAYMENT OF $4,912 WAS MADE ON THE NICHE WALL ON JUNE 6, 2025. THE TOTAL COST OF THE OF THE NICHE WALL, INSTALLATION AND CONCRETE SLAB WAS $29,650.
Source: Form 990 for the year ending December 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 September 7, 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 September 30, 2026.
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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 1999.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.