Phillips Cemetery Association

“The form 990-ez is being amended due to a change in income reported on the original filing. It was discovered that the grain income from the land surrounding the cemetery, originally reported as share rental income, was actually farm income in 2021 with the corresponding contracted labor paid when billed in 2022. This correction changes the reporting of the 19,714 of farm income from part i line 4, investment income, to part i line 8, other revenue, and creates a tax due on form 990-t in the amount of 2688. Since the organization has not had prior tax obiligations, this tax was paid as soon as the eftps was setup by the irs. We are requesting consideration for abatement of late payment/filing penalties since the organization filed and paid the tax as soon as it was aware of the change in reporting.”

“Land income 19,714 total 19,714”

“Land income taxes/licenses 1,272 cost of goods sold 4,641 expenses advertising 73 office 30 insurance 1,991 maintenance 908 supplies 1,299 total 10,214”

“Phillips cemetery association was organized and operates to provide a place for human burial or cremation and works to operate and maintain such property and raise funds for the perpetual care of the property.”