PROPUBLICA Fearless Reporting for an Informed Society — Join Us.
DONATE
Skip to content
ProPublica Donate
ProPublica Donate

The Salem Cemetery Association

Organization summary

Type of Nonprofit

Designated as a Cemetery companies.

Category: Mutual/Membership Benefit Organizations, Other / Cemeteries, Burial Services (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$38.3k (2023)

Expenses
$40.4k (2023)

Total Assets
$174k (2023)

Total Liabilities
$11.9k (2023)

Source: Form 990 tax filings from 2017 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$38,269
Expenses
$40,432
Net Income
-$2,163
Net Assets
$162,552
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,450
14.2%
Program Services $24,649
64.4%
Investment Income $8,170
21.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $174,462
Total Liabilities $11,910
Net Assets $162,552
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
John J Elk (President) $0 $0
Douglas L Hogate (Secretary) $0 $0
Susan K Parker (Trustee) $0 $0
Judith Almond (Trustee) $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$53,865
Expenses
$49,077
Net Income
$4,788
Net Assets
$164,715
Notable Sources of Revenue Percent of Total Revenue
Contributions $19,100
35.5%
Program Services $27,889
51.8%
Investment Income $6,876
12.8%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $176,625
Total Liabilities $11,910
Net Assets $164,715
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
John J Elk (President) $0 $0
Douglas L Hogate (Secretary) $0 $0
Susan K Parker (Trustee) $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$36,916
Expenses
$42,156
Net Income
-$5,240
Net Assets
$159,927
Notable Sources of Revenue Percent of Total Revenue
Contributions $7,500
20.3%
Program Services $19,618
53.1%
Investment Income $6,803
18.4%
Net Fundraising $0
Sales of Assets $2,995
8.1%
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $173,087
Total Liabilities $13,160
Net Assets $159,927
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
B Harold Smick Jr (Vice Preside) $0 $0
John J Elk (President) $0 $0
Douglas L Hogate (Secretary) $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$29,230
Expenses
$34,583
Net Income
-$5,353
Net Assets
$165,167
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,500
77.0%
Investment Income $6,730
23.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $177,077
Total Liabilities $11,910
Net Assets $165,167
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
B Harold Smick Jr (Vice Preside) $0 $0
John J Elk (President) $0 $0
Douglas L Hogate (Secretary) $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$66,873
Expenses
$46,225
Net Income
$20,648
Net Assets
$170,520
Notable Sources of Revenue Percent of Total Revenue
Contributions $34,990
52.3%
Program Services $25,105
37.5%
Investment Income $6,778
10.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $182,430
Total Liabilities $11,910
Net Assets $170,520
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
B Harold Smick Jr (President) $0 $0
John J Elk (Vice Preside) $0 $0
Douglas L Hogate (Secretary) $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$31,587
Expenses
$36,649
Net Income
-$5,062
Net Assets
$149,872
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,000
31.7%
Program Services $12,202
38.6%
Investment Income $9,385
29.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $162,726
Total Liabilities $12,854
Net Assets $149,872
Compensation
Key Employees and Officers Compensation Other
Ronald Magill (Treasurer) $0 $0
B Harold Smick Jr (President) $0 $0
John J Elk (Vice Preside) $0 $0
Douglas L Hogate (Secretary) $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$28,059
Expenses
$52,646
Net Income
-$24,587
Net Assets
$154,935
Notable Sources of Revenue Percent of Total Revenue
Contributions $450
1.6%
Program Services $15,231
54.3%
Investment Income $12,378
44.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $167,788
Total Liabilities $12,853
Net Assets $154,935

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »