Civic Intelligence

Free Sons Cemetery Association

990 • Fiscal year 2021 • EIN 36-1103810

Nov 01, 2020 to Oct 31, 2021 • Filed on Sep 13, 2022

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

67th percentile

0.00x

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

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.00x

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

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Net Margin

90th percentile

75%

Higher net margin than 90% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$1,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Asset Growth

82nd percentile

15%

Faster asset growth than 82% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

100th percentile

189880%

Faster revenue growth than 100% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$738,542

Up $96,794 (+15%) from 2020

Net Assets

Up

$738,542

Up $96,794 (+15%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin90th percentile

Revenue

Up

$83,591

Up $83,547 (+189880%) from 2020

Expenses

Down

$20,590

Down $6,928 (-25%) from 2020

Net Income

Up

$63,001

Up $90,475 (+329%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2021

Assets$738,542
Liabilities$0
Net Assets$738,542
Open 2021 Filing

Operations Trend

Revenue Growth100th 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

2021

Revenue$83,591
Expenses$20,590
Net Income$63,001
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Sep 13, 2022
Return Version
2020v4.0
Gross Receipts
$83,591
Mission and Program Overview

Mission

CEMETERY OPERATIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$559,013$664,775▲ $105,762
Land, Buildings, and Equipment, Net$58,334$57,716▼ $618
Cash and Non-Interest-Bearing Accounts$24,401$16,051▼ $8,350
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$641,748$738,542▲ $96,794
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$641,748$738,542▲ $96,794
Total Net Assets Fund Balance$641,748$738,542▲ $96,794
Total Liabilities and Net Assets / Fund Balance$641,748$738,542▲ $96,794

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,858$56,366$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
Susan Curran SecSecretaryPT$600$600
William McshaneTreasurerPT$600$600

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
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$81,966
Other Revenue
$1,625
Change in Net Assets
$63,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,390
Salaries, Compensation, and Employee Benefits$2,200
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
Current Officers, Directors, Trustees, and Key Employees$2,200--$2,200
Fees for Services Accounting$1,100--$1,100
Depreciation Depletion---$618
Office Expenses$61--$61
Other Expenses$11--$11
Total Functional Expenses$19,972$0$0$20,590
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
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2022-09-13
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
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: capital gains”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Prior Period Adjustment to perpetual care fund = $33793”

Raw XML AppendixShowing 400 of 402 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CEMETERY OPERATIONS
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0WILLIAM MCSHANE
IRS990/BooksInCareOfDetail/PhoneNum07083664541
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01400 DES PLAINES AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOREST PARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060130
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt024401
IRS990/CashNonInterestBearingGrp/EOYAmt016051
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02200
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02200
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt081966
IRS990/CYOtherExpensesAmt018390
IRS990/CYOtherRevenueAmt01625
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt063001
IRS990/CYSalariesCompEmpBnftPaidAmt02200
IRS990/CYTotalExpensesAmt020590
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt083591
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0618
IRS990/Desc0PERMITS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt02200
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01100
IRS990/FeesForServicesAccountingGrp/TotalAmt01100
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt014400
IRS990/FeesForServicesManagementGrp/TotalAmt014400
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0EVA PERELGUT-PRES
IRS990/Form990PartVIISectionAGrp/PersonNm1SUSAN CURRAN SEC
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM MCSHANE
IRS990/Form990PartVIISectionAGrp/PersonNm3ERICA PERELGUT DIR
IRS990/Form990PartVIISectionAGrp/PersonNm4EVA PERELGUT DIR
IRS990/Form990PartVIISectionAGrp/PersonNm5SARAH ISAACSON DIR
IRS990/Form990PartVIISectionAGrp/PersonNm6JULIE PITZELE
IRS990/Form990PartVIISectionAGrp/PersonNm7SUSAN CURRAN DIR
IRS990/Form990PartVIISectionAGrp/PersonNm8ERICA PERELGUT VP
IRS990/Form990PartVIISectionAGrp/PersonNm9SARAH ISAACSON-ASST VP
IRS990/Form990PartVIISectionAGrp/PersonNm10ERICA PERELGUT
IRS990/Form990PartVIISectionAGrp/PersonNm11SUSAN CURRAN ASST TR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASST VP
IRS990/Form990PartVIISectionAGrp/TitleTxt10REC SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASST TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt083591
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt081966
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt081966
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0559013
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0664775
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0105707
IRS990/LandBldgEquipBasisNetGrp/BOYAmt058334
IRS990/LandBldgEquipBasisNetGrp/EOYAmt057716
IRS990/LandBldgEquipCostOrOtherBssAmt0163423
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CEMETERY OPERATIONS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0641748
IRS990/NetAssetsOrFundBalancesEOYAmt0738542
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0641748
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0738542
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt061
IRS990/OfficeExpensesGrp/TotalAmt061
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt033793
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1STATE TAX
IRS990/OtherExpensesGrp/ProgramServicesAmt02200
IRS990/OtherExpensesGrp/ProgramServicesAmt111
IRS990/OtherExpensesGrp/TotalAmt02200
IRS990/OtherExpensesGrp/TotalAmt111
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0PERMITS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01625
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01625
IRS990/OtherRevenueTotalAmt01625
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0EVA PERELGUT-PRES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0INTEREST & DIVIDENDS
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt019200
IRS990/ProgSrvcAccomActy3Grp/Desc0UNREALIZED GAINS
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt055031
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-1306
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt025318
IRS990/PYOtherRevenueAmt01350
IRS990/PYRevenuesLessExpensesAmt0-27474
IRS990/PYSalariesCompEmpBnftPaidAmt02200
IRS990/PYTotalExpensesAmt027518
IRS990/PYTotalRevenueAmt044
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt063001
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01625
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/BookValueAmt08858
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056366
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt065224
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02401
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02401
IRS990ScheduleD/TotalBookValueLandBuildingsAmt057716
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: CAPITAL GAINS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior Period Adjustment to perpetual care fund = $33793
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0641748
IRS990/TotalAssetsEOYAmt0738542
IRS990/TotalAssetsGrp/BOYAmt0641748
IRS990/TotalAssetsGrp/EOYAmt0738542
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019972
IRS990/TotalFunctionalExpensesGrp/TotalAmt020590
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641748
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0738542
IRS990/TotalOtherProgSrvcRevenueAmt07735
IRS990/TotalProgramServiceExpensesAmt02200
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt02200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083591
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083591
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0641748
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0738542
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt09260 HAMLIN
IRS990/USAddress/CityNm0DES PLAINES
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060016
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EVA PERELGUT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-13
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/ReturnTs02022-09-13T08:55:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EVA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PERELGUT
ReturnHeader/TaxPeriodBeginDt02020-11-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$738,542
Liabilities
$0
Net assets
$738,542
Revenue
$83,591
Expenses
$20,590
Net income
$63,001
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