Phelps Cemetery Inc

Decorah, IA
Tax-exempt since Jan. 1941
EIN: 42-0666661

Receive an email when new data is available for this organization.

Type of Nonprofit

Designated as a 501(c)(13) Cemetery companies.

Donations to this organization are tax deductible.

Revenue

$103k (2024)

Expenses

$82.5k (2024)

Total Assets

$1.55M (2024)

Total Liabilities

$0 (2024)

Source: Form 990 tax filings from 2011 to 2024

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.
2024

Revenue

$103,048

Expenses

$82,537

Net Income

$20,511

Net Assets

$1,546,856

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$2,236	2.2%
Program Services	$0
Investment Income	$72,162	70.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$28,650	27.8%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	11.3%
Professional Fundraising Fees	$0
Other Salaries and Wages	$30,856	37.4%

Assets/Debt
Total Assets	$1,546,856
Total Liabilities	$0
Net Assets	$1,546,856

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0
Roland Breeser (Director)	$0	$0	$0
Justin Lechtenberg (Director)	$0	$0	$0

+ View more people

990

Filed on Nov. 10, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2023

Revenue

$52,205

Expenses

$94,708

Net Income

-$42,503

Net Assets

$1,526,345

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,222	2.3%
Program Services	$1,317	2.5%
Investment Income	$33,986	65.1%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$0
Net Inventory Sales	$0
Other Revenue	$15,680	30.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	9.8%
Professional Fundraising Fees	$0
Other Salaries and Wages	$29,289	30.9%

Assets/Debt
Total Assets	$1,526,345
Total Liabilities	$0
Net Assets	$1,526,345

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0

+ View more people

990

Filed on Nov. 12, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2022

Revenue

$41,837

Expenses

$107,264

Net Income

-$65,427

Net Assets

$1,383,242

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,324	3.2%
Program Services	$0
Investment Income	$24,415	58.4%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	-$10,352
Net Inventory Sales	$0
Other Revenue	$26,450	63.2%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	8.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$28,339	26.4%

Assets/Debt
Total Assets	$1,383,242
Total Liabilities	$0
Net Assets	$1,383,242

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0

+ View more people

990

Filed on July 6, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2021

Revenue

$49,183

Expenses

$81,173

Net Income

-$31,990

Net Assets

$1,458,217

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,288	2.6%
Program Services	$0
Investment Income	$28,398	57.7%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$12,447	25.3%
Net Inventory Sales	$0
Other Revenue	$7,050	14.3%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	11.5%
Professional Fundraising Fees	$0
Other Salaries and Wages	$27,079	33.4%

Assets/Debt
Total Assets	$1,458,217
Total Liabilities	$0
Net Assets	$1,458,217

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0

+ View more people

990

Filed on May 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2020

Revenue

$99,351

Expenses

$96,722

Net Income

$2,629

Net Assets

$1,555,150

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,114	1.1%
Program Services	$0
Investment Income	$20,471	20.6%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$71,566	72.0%
Net Inventory Sales	$0
Other Revenue	$6,200	6.2%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	9.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$26,229	27.1%

Assets/Debt
Total Assets	$1,555,150
Total Liabilities	$0
Net Assets	$1,555,150

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0

+ View more people

990

Filed on May 17, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

XML

Fiscal Year Ending Dec.
2019

Revenue

$41,303

Expenses

$77,985

Net Income

-$36,682

Net Assets

$1,552,521

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,123	2.7%
Program Services	$24,144	58.5%
Investment Income	$0
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$9,913	24.0%
Net Inventory Sales	$0
Other Revenue	$6,123	14.8%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$9,300	11.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$25,407	32.6%

Assets/Debt
Total Assets	$1,552,521
Total Liabilities	$0
Net Assets	$1,552,521

Compensation

Key Employees and Officers	Compensation	Related	Other
Timothy C Lynch (Secy Treasurer)	$9,300	$0	$0
David Luhman (President)	$0	$0	$0
Randy Brynsaas (Vice President)	$0	$0	$0
Herb Hageman (Director)	$0	$0	$0
Kari Rude (Director)	$0	$0	$0
Randy Olson (Director)	$0	$0	$0
Randy Jennings (Director)	$0	$0	$0
Victoria Miller (Director)	$0	$0	$0

+ View more people

990

Filed on April 28, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing

Schedules ▼

PDF XML

Fiscal Year Ending Dec.
2018

Revenue

$81,017

Expenses

$77,868

Net Income

$3,149

Net Assets

$1,500,756

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,151	1.4%
Program Services	$0
Investment Income	$45,610	56.3%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$30,106	37.2%
Net Inventory Sales	$4,150	5.1%
Other Revenue	$0

Notable Expenses		Percent of Total Expenses
Executive Compensation	$34,284	44.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,500,756
Total Liabilities	$0
Net Assets	$1,500,756

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Revenue

$61,112

Expenses

$85,633

Net Income

-$24,521

Net Assets

$1,606,922

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$5,332	8.7%
Program Services	$0
Investment Income	$21,303	34.9%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$10,577	17.3%
Net Inventory Sales	$8,800	14.4%
Other Revenue	$15,100	24.7%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$32,582	38.0%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,606,922
Total Liabilities	$0
Net Assets	$1,606,922

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Revenue

$279,655

Expenses

$67,815

Net Income

$211,840

Net Assets

$1,561,273

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$215,299	77.0%
Program Services	$0
Investment Income	$30,774	11.0%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$20,037	7.2%
Net Inventory Sales	$6,500	2.3%
Other Revenue	$7,045	2.5%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$32,125	47.4%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,561,273
Total Liabilities	$0
Net Assets	$1,561,273

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Revenue

$66,156

Expenses

$72,723

Net Income

-$6,567

Net Assets

$1,396,276

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,380	2.1%
Program Services	$0
Investment Income	$21,025	31.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$22,876	34.6%
Net Inventory Sales	$10,000	15.1%
Other Revenue	$10,875	16.4%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$30,260	41.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,396,276
Total Liabilities	$0
Net Assets	$1,396,276

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Revenue

$92,814

Expenses

$100,564

Net Income

-$7,750

Net Assets

$1,442,931

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,339	1.4%
Program Services	$0
Investment Income	$36,040	38.8%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$50,233	54.1%
Net Inventory Sales	$0
Other Revenue	$5,202	5.6%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$7,950	7.9%
Professional Fundraising Fees	$0
Other Salaries and Wages	$21,188	21.1%

Assets/Debt
Total Assets	$1,442,931
Total Liabilities	$0
Net Assets	$1,442,931

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Revenue

$186,490

Expenses

$66,452

Net Income

$120,038

Net Assets

$1,444,702

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$2,255	1.2%
Program Services	$0
Investment Income	$6,457	3.5%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$78,782	42.2%
Net Inventory Sales	$3,802	2.0%
Other Revenue	$95,194	51.0%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$29,328	44.1%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,444,702
Total Liabilities	$0
Net Assets	$1,444,702

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Revenue

$61,218

Expenses

$59,949

Net Income

$1,269

Net Assets

$1,411,045

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$30	0.0%
Program Services	$0
Investment Income	$24,199	39.5%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$22,574	36.9%
Net Inventory Sales	$8,400	13.7%
Other Revenue	$6,015	9.8%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$27,931	46.6%
Professional Fundraising Fees	$0
Other Salaries and Wages	$0

Assets/Debt
Total Assets	$1,411,045
Total Liabilities	$0
Net Assets	$1,411,045

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Revenue

$37,453

Expenses

$60,418

Net Income

-$22,965

Net Assets

$1,403,381

Notable Sources of Revenue		Percent of Total Revenue
Contributions	$1,277	3.4%
Program Services	$0
Investment Income	$25,346	67.7%
Bond Proceeds	$0
Royalties	$0
Rental Property Income	$0
Net Fundraising	$0
Sales of Assets	$5,655	15.1%
Net Inventory Sales	$0
Other Revenue	$5,175	13.8%

Notable Expenses		Percent of Total Expenses
Executive Compensation	$7,075	11.7%
Professional Fundraising Fees	$0
Other Salaries and Wages	$20,003	33.1%

Assets/Debt
Total Assets	$1,403,381
Total Liabilities	$0
Net Assets	$1,403,381

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 »

See an issue with the data?

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated December 22, 2025

Phelps Cemetery Inc

Organization summary

Type of Nonprofit

Summary charts: organization finances over time

Revenue $103k (2024)

Expenses $82.5k (2024)

Total Assets $1.55M (2024)

Total Liabilities $0 (2024)

Tax Filings by Year

Fiscal Year Ending Dec. 2024

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2023

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2022

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2021

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2020

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2019

Extracted Financial Data

Extracted Financial Data from Form 990

Compensation

Document Links

990

Fiscal Year Ending Dec. 2018

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2017

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2016

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2015

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2014

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2013

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Fiscal Year Ending Dec. 2012

Extracted Financial Data

Extracted Financial Data from Form 990

Document Links

990

Revenue

$103k (2024)

Expenses

$82.5k (2024)

Total Assets

$1.55M (2024)

Total Liabilities

$0 (2024)

Fiscal Year Ending Dec.
2024

Fiscal Year Ending Dec.
2023

Fiscal Year Ending Dec.
2022

Fiscal Year Ending Dec.
2021

Fiscal Year Ending Dec.
2020

Fiscal Year Ending Dec.
2019

Fiscal Year Ending Dec.
2018

Fiscal Year Ending Dec.
2017

Fiscal Year Ending Dec.
2016

Fiscal Year Ending Dec.
2015

Fiscal Year Ending Dec.
2014

Fiscal Year Ending Dec.
2013

Fiscal Year Ending Dec.
2012

Fiscal Year Ending Dec.
2011

Fiscal Year Ending Dec.
2010

Fiscal Year Ending Dec.
2009

Fiscal Year Ending Dec.
2008

Fiscal Year Ending Dec.
2007

Fiscal Year Ending Dec.
2005

Fiscal Year Ending Dec.
2004

Fiscal Year Ending Dec.
2001