Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
EIN 36-2199729 • 501(c)13 • Freeport, IL
Profile
Operation of cemetery and memorial gardens
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 11.6% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$1,944,503
Up $161,459 (+9.1%) from 2024
Liabilities
Up$114,808
Up $50,113 (+77%) from 2024
Net Assets
Up$1,829,695
Up $111,346 (+6.5%) from 2024
Revenue
Up$742,309
Up $72,916 (+11%) from 2024
Expenses
Down$646,336
Down $2,326 (-0.4%) from 2024
Net Income
Up$95,973
Up $75,242 (+363%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Operation of cemetery and memorial gardens
Operation of cemetery and memorial gardens in freeport, illinois
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,106,078 | $1,281,024 | ▲ $174,946 |
| Land, Buildings, and Equipment, Net | $216,205 | $204,061 | ▼ $12,144 |
| Inventories for Sale or Use | $207,645 | $198,713 | ▼ $8,932 |
| Accounts Receivable | $105,588 | $59,013 | ▼ $46,575 |
| Total Assets | $1,783,044 | $1,944,503 | ▲ $161,459 |
| Other Assets Total | $147,528 | $201,692 | ▲ $54,164 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $58,695 | $70,013 | ▲ $11,318 |
| Other Liabilities | $6,000 | $44,795 | ▲ $38,795 |
| Total Liabilities | $64,695 | $114,808 | ▲ $50,113 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,718,349 | $1,829,695 | ▲ $111,346 |
| Total Net Assets Fund Balance | $1,718,349 | $1,829,695 | ▲ $111,346 |
| Total Liabilities and Net Assets / Fund Balance | $1,783,044 | $1,944,503 | ▲ $161,459 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $108,691 | $534,205 | $642,896 |
| Buildings | $79,230 | $356,263 | $435,493 |
| Other Land Buildings | - | $226,258 | $226,258 |
| Land | $92,014 | - | $92,014 |
| Other Assets Org | $38,791 | - | - |
| Leasehold Improvements | $-75,871 | - | $-75,871 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bryan Norton | President | FT | $84,100 | $2,262 | $86,362 |
| Dorothy Norton | Secretary/tr | FT | $69,600 | $1,872 | $71,472 |
| Thomas L Moll | President | PT | $18,000 | - | $18,000 |
| Name | Title |
|---|---|
| Kirk Moll | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $330,683 |
| Other Expenses | $315,653 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $171,700 |
| Other Salaries and Wages | - | - | - | $153,544 |
| Insurance | - | - | - | $84,915 |
| Depreciation Depletion | - | - | - | $53,797 |
| Office Expenses | - | - | - | $22,068 |
| All Other Expenses | - | - | - | $20,724 |
| Fees for Services Accounting | - | - | - | $12,914 |
| Other Expenses | - | - | - | $12,788 |
| Occupancy | - | - | - | $6,459 |
| Pension Plan Contributions | - | - | - | $5,439 |
| Advertising | - | - | - | $3,595 |
| Total Functional Expenses | $0 | $0 | $0 | $646,336 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Others | $38,795 |
| Debentures Payable | $6,000 |
“990 return is reviewed by treasurer after being prepared by outside cpa prior to filing”
“990's are available to public upon request. No requests were made during the current year”
“Operation of cemetery and memorial gardens”
“Part vi, line 1e other road and drainage system negative 75,871 in leasehold improvements is highway drainage improvement reimbursement from the state of illinois part vi, line 1c leasehold improvements highway drainage improvement reimbursement”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 59013 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION OF CEMETERY AND MEMORIAL GARDENS IN FREEPORT, ILLINOIS |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 20724 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BRYAN NORTON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8152352167 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 95973 |
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| IRS990/FormationYr | 0 | 1951 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 5000 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1320790 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | PART VI, LINE 1E OTHER ROAD AND DRAINAGE SYSTEM NEGATIVE 75,871 IN LEASEHOLD IMPROVEMENTS IS HIGHWAY DRAINAGE IMPROVEMENT REIMBURSEMENT FROM THE STATE OF ILLINOIS PART VI, LINE 1C LEASEHOLD IMPROVEMENTS HIGHWAY DRAINAGE IMPROVEMENT REIMBURSEMENT |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 990'S ARE AVAILABLE TO PUBLIC UPON REQUEST. NO REQUESTS WERE MADE DURING THE CURRENT YEAR |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1944503 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1944503 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 8 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1829695 |
| IRS990/TotalOtherCompensationAmt | 0 | 4134 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | FREEPORT |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 61032 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CHAPELHILLFREEPORT.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRYAN NORTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8152352167 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FREEPORT MEMORIAL GARDENS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 362199729 |
| ReturnHeader/Filer/PhoneNum | 0 | 8152352167 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2514 ILLINOIS ROUTE 26 SOUTH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FREEPORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 61032 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273238017 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LUCAS GROUP CPAS ADVISORS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1753 S WEST AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FREEPORT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 610326709 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8152359610 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL ROWE |
| ReturnHeader/ReturnTs | 0 | 2026-02-16T17:06:45-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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