Civic Intelligence

Free Sons Cemetery Association

990 • Fiscal year 2019 • EIN 36-1103810

Nov 01, 2018 to Oct 31, 2019 • Filed on Mar 12, 2020

Organization ProfileN/A
1400 Des Plaines AvenueForest Park, IL 60130

(708) 366-4541

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Net Margin

6th percentile

-65%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$1,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Asset Growth

14th percentile

-1.0%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-30%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$669,222

Down $6,728 (-1.0%) from 2018

Net Assets

Down

$669,222

Down $6,728 (-1.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin6th percentile

Revenue

Down

$10,429

Down $4,404 (-30%) from 2018

Expenses

Down

$17,157

Down $865 (-4.8%) from 2018

Net Income

Down

-$6,728

Down $3,539 (-111%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2016: $691,782Liabilities 2016: $0Net Assets 2016: $691,7822016Assets 2017: $679,139Liabilities 2017: $0Net Assets 2017: $679,1392017Assets 2018: $675,950Liabilities 2018: $0Net Assets 2018: $675,9502018Assets 2019: $669,222Liabilities 2019: $0Net Assets 2019: $669,2222019Assets 2020: $641,748Liabilities 2020: $0Net Assets 2020: $641,7482020Assets 2021: $738,542Liabilities 2021: $0Net Assets 2021: $738,5422021Assets 2022: $662,028Liabilities 2022: $0Net Assets 2022: $662,0282022Assets 2023: $659,406Liabilities 2023: $0Net Assets 2023: $659,4062023Assets 2024: $744,394Liabilities 2024: $0Net Assets 2024: $744,3942024Assets 2025: $778,883Liabilities 2025: $0Net Assets 2025: $778,8832025

Highlighted filing

2019

Assets$669,222
Liabilities$0
Net Assets$669,222
Open 2019 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2016: $13,567Expenses 2016: $84,341Net Income 2016: -$70,7742016Revenue 2017: $5,990Expenses 2017: $18,633Net Income 2017: -$12,6432017Revenue 2018: $14,833Expenses 2018: $18,022Net Income 2018: -$3,1892018Revenue 2019: $10,429Expenses 2019: $17,157Net Income 2019: -$6,7282019Revenue 2020: $44Expenses 2020: $27,518Net Income 2020: -$27,4742020Revenue 2021: $83,591Expenses 2021: $20,590Net Income 2021: $63,0012021Revenue 2022: $10,784Expenses 2022: $87,298Net Income 2022: -$76,5142022Revenue 2023: $17,567Expenses 2023: $20,189Net Income 2023: -$2,6222023Revenue 2024: $106,379Expenses 2024: $21,391Net Income 2024: $84,9882024Revenue 2025: $52,909Expenses 2025: $18,420Net Income 2025: $34,4892025

Highlighted filing

2019

Revenue$10,429
Expenses$17,157
Net Income-$6,728
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Mar 12, 2020
Return Version
2018v3.1
Gross Receipts
$10,429
Mission and Program Overview

Mission

CEMETERY OPERATIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$585,100$589,210▲ $4,110
Land, Buildings, and Equipment, Net$59,635$58,952▼ $683
Cash and Non-Interest-Bearing Accounts$31,215$21,060▼ $10,155
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$675,950$669,222▼ $6,728
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$675,950$669,222▼ $6,728
Total Net Assets Fund Balance$675,950$669,222▼ $6,728
Total Liabilities and Net Assets / Fund Balance$675,950$669,222▼ $6,728

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$10,094$55,130$65,224
Land$48,790-$48,790
Equipment$68$25,010$25,078
Buildings-$21,930$21,930
Other Land Buildings-$2,401$2,401
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eva Perelgut-presPresidentPT$1,000$1,000

Board Members and Trustees

NameTitle
Erica Perelgut VpVice President
Erica Perelgut DirDirector
Eva Perelgut DirDirector
Julie PitzeleDirector
Sarah Isaacson DirDirector
Susan Curran DirDirector
Susan Curran Asst TrAsst Treasurer
Sarah Isaacson-asst VpAsst VP
Erica PerelgutRec Secretary
Susan Curran SecSecretary
William McshaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$10,429
Other Revenue
$0
Change in Net Assets
$-6,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,157
Salaries, Compensation, and Employee Benefits$1,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$14,400--$14,400
Fees for Services Accounting$1,050--$1,050
Current Officers, Directors, Trustees, and Key Employees$1,000--$1,000
Depreciation Depletion$683--$683
Other Expenses-$24-$24
Total Functional Expenses$17,133$24$0$17,157
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“FAMILY MEMBERS”

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Free Sons Cemetery Association
EIN
36-1103810
Phone
7083664541
Address
1400 DES PLAINES AVENUE, FOREST PARK, IL 60130

Signing Officer

Name
Eva Perelgut
Title
President
Signed
2020-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eva Perelgut-pres
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Green Dubin & Co
Address
3828 W OAKTON STE 101, SKOKIE, IL 60076
Preparer
Ira K Dubin
Phone
8476470250
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-6728
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06319
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021930
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021930
IRS990ScheduleD/EquipmentGrp/BookValueAmt068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025010
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025078
IRS990ScheduleD/LandGrp/BookValueAmt048790
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt048790
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010094
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055130
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt065224
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02401
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02401
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058952
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0675950
IRS990/TotalAssetsEOYAmt0669222
IRS990/TotalAssetsGrp/BOYAmt0675950
IRS990/TotalAssetsGrp/EOYAmt0669222
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt017133
IRS990/TotalFunctionalExpensesGrp/TotalAmt017157
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0675950
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0669222
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt01000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010429
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0675950
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0669222
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0675950
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0669222
IRS990/USAddress/AddressLine1Txt09260 HAMLIN
IRS990/USAddress/CityNm0DES PLAINES
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060016
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EVA PERELGUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREE SONS CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0361103810
ReturnHeader/Filer/PhoneNum07083664541
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 DES PLAINES AVENUE
ReturnHeader/Filer/USAddress/CityNm0FOREST PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060130
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454230171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEN DUBIN & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03828 W OAKTON STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SKOKIE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060076
ReturnHeader/PreparerPersonGrp/PhoneNum08476470250
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0IRA K DUBIN
ReturnHeader/ReturnTs02020-03-12T08:30:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$669,222
Liabilities
$0
Net assets
$669,222
Revenue
$10,429
Expenses
$17,157
Net income
-$6,728
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.79$0.00$7.79$0.53$0.18$0.34
2024Detailed filing. Detailed filing data is available for this year.$7.44$0.00$7.44$1.06$0.21$0.85
2023Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$0.18$0.20$0.03
2022Detailed filing. Detailed filing data is available for this year.$6.62$0.00$6.62$0.11$0.87$0.77
2021Detailed filing. Detailed filing data is available for this year.$7.39$0.00$7.39$0.84$0.21$0.63
2020Detailed filing. Detailed filing data is available for this year.$6.42$0.00$6.42$0.00$0.28$0.27
2019Detailed filing. Detailed filing data is available for this year.$6.69$0.00$6.69$0.10$0.17$0.07
2018Detailed filing. Detailed filing data is available for this year.$6.76$0.00$6.76$0.15$0.18$0.03
2017Detailed filing. Detailed filing data is available for this year.$6.79$0.00$6.79$0.06$0.19$0.13
2016Detailed filing. Detailed filing data is available for this year.$6.92$0.00$6.92$0.14$0.84$0.71