Civic Intelligence

Sunset Memorial Gardens Perpetual Care Trust

EIN 26-4623112 • 501(c)13 • Aurora, NE

990-N Coverage

Profile

This trust fund was established for the purpose of managing funds received for the general care and maintenance of the cemetery. Deposits are made to the trust fund from a portion of the proceeds received from the sale of interment, entombment, and inurnment rights in sections, lots, mausoleums, lawn crypts, and niches in the cemetery.

1101 12th StreetAurora, NE 68818

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

22nd percentile

-26%

Higher net margin than 22% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

26th percentile

-2.8%

Faster asset growth than 26% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.1%

Faster revenue growth than 53% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$188,549

Down $5,351 (-2.8%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$188,549

Down $5,351 (-2.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin22nd percentile

Revenue

Up

$6,006

Up $449 (+8.1%) from 2023

Expenses

Up

$7,560

Up $844 (+13%) from 2023

Net Income

Down

-$1,554

Down $395 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2019: $138,760Net Assets 2019: $138,7602019Assets 2020: $159,917Net Assets 2020: $159,9172020Assets 2021: $159,028Net Assets 2021: $159,0282021Assets 2022: $197,247Net Assets 2022: $197,2472022Assets 2023: $193,900Net Assets 2023: $193,9002023Assets 2024: $188,549Net Assets 2024: $188,5492024

Highlighted filing

2024

Assets$188,549
Liabilities-
Net Assets$188,549
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0-$10KRevenue 2019: $20,458Expenses 2019: $4,642Net Income 2019: $15,8162019Revenue 2020: $25,778Expenses 2020: $4,621Net Income 2020: $21,1572020Revenue 2021: $4,817Expenses 2021: $5,705Net Income 2021: -$8882021Revenue 2022: $6,519Expenses 2022: $3,886Net Income 2022: $2,6332022Revenue 2023: $5,557Expenses 2023: $6,716Net Income 2023: -$1,1592023Revenue 2024: $6,006Expenses 2024: $7,560Net Income 2024: -$1,5542024

Highlighted filing

2024

Revenue$6,006
Expenses$7,560
Net Income-$1,554
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$188,549
Liabilities
-
Net assets
$188,549
Revenue
$6,006
Expenses
$7,560
Net income
-$1,554
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.89$1.89$0.06$0.08$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.94$1.94$0.06$0.07$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.97$1.97$0.07$0.04$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.59$1.59$0.05$0.06$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.60$1.60$0.26$0.05$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.39$1.39$0.20$0.05$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 4, 2025
Return Version
2024v5.0
Gross Receipts
$10,257
Mission and Program Overview

Mission

This trust fund was established for the purpose of managing funds received for the general care and maintenance of the cemetery. Deposits are made to the trust fund from a portion of the proceeds received from the sale of interment, entombment, and inurnment rights in sections, lots, mausoleums, lawn crypts, and niches in the cemetery.

Program Services

DescriptionGrantsExpenses
GENERAL CARE AND MAINTENANCE OF CEMETERY.--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Sunset Memorial Gardens
EIN
26-4623112
Phone
4026943136
Address
1101 12TH STREET, AURORA, NE 68818

Signing Officer

Name
Heritage Bank
Title
Trustee
Phone
4026943136
Signed
2025-04-04
Discuss with paid preparer
Yes

Preparer

Firm
Bangs & Stewart Cpas LLC
Address
116 E 9TH STREET, WOOD RIVER, NE 68883
Preparer
Chris R Stewart
Phone
3085832206
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 20

“NOTE RECEIVABLE -3,796”

Form 990-ez, Part II, Line 24

“Sunset memorial gardens association 33,398 29,602 total 33,398 29,602”

Form 990-ez, Part III

“This trust fund was established for the purpose of managing funds received for the general care and maintenance of the cemetery. Deposits are made to the trust fund from a portion of the proceeds received from the sale of interment, entombment, and inurnment rights in sections, lots, mausoleums, lawn crypts, and niches in the cemetery.”

Raw XML Appendix92 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt04887
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HERITAGE BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum04026943136
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01101 12TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AURORA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068818
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0160501
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0158947
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt04251
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1554
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02673
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0193899
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0188549
IRS990EZ/GrossReceiptsAmt010257
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06006
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0193899
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0188549
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0193899
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0188549
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt0HERITAGE BANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt033398
IRS990EZ/OtherAssetsTotalDetail/EOYAmt029602
IRS990EZ/OtherChangesInNetAssetsAmt0-3796
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THIS TRUST FUND WAS ESTABLISHED FOR THE PURPOSE OF MANAGING FUNDS RECEIVED FOR THE GENERAL CARE AND MAINTENANCE OF THE CEMETERY. DEPOSITS ARE MADE TO THE TRUST FUND FROM A PORTION OF THE PROCEEDS RECEIVED FROM THE SALE OF INTERMENT, ENTOMBMENT, AND INURNMENT RIGHTS IN SECTIONS, LOTS, MAUSOLEUMS, LAWN CRYPTS, AND NICHES IN THE CEMETERY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GENERAL CARE AND MAINTENANCE OF CEMETERY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt04251
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt07560
IRS990EZ/TotalRevenueAmt06006
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NOTE RECEIVABLE -3,796
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUNSET MEMORIAL GARDENS ASSOCIATION 33,398 29,602 TOTAL 33,398 29,602
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS TRUST FUND WAS ESTABLISHED FOR THE PURPOSE OF MANAGING FUNDS RECEIVED FOR THE GENERAL CARE AND MAINTENANCE OF THE CEMETERY. DEPOSITS ARE MADE TO THE TRUST FUND FROM A PORTION OF THE PROCEEDS RECEIVED FROM THE SALE OF INTERMENT, ENTOMBMENT, AND INURNMENT RIGHTS IN SECTIONS, LOTS, MAUSOLEUMS, LAWN CRYPTS, AND NICHES IN THE CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HERITAGE BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04026943136
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUNSET MEMORIAL GARDENS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PERPETUAL CARE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0SUNS
ReturnHeader/Filer/EIN0264623112
ReturnHeader/Filer/PhoneNum04026943136
ReturnHeader/Filer/USAddress/AddressLine1Txt01101 12TH STREET
ReturnHeader/Filer/USAddress/CityNm0AURORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068818
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470837341
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BANGS & STEWART CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0116 E 9TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOOD RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068883
ReturnHeader/PreparerPersonGrp/PhoneNum03085832206
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS R STEWART
ReturnHeader/ReturnTs02025-04-08T17:55:19-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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