Civic Intelligence

Freeport Memorial Gardens Burial Trust

EIN 36-3322088 • 501(c)13 • Freeport, IL

Profile

Burial trust fund for freeport memorial gardens

2514 IL Route 26 SouthFreeport, IL 61032

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

21%

Higher net margin than 43% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

69th percentile

$4,102

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

31st percentile

2.7%

Faster asset growth than 31% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-7.6%

Faster revenue growth than 25% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,435,587

Up $205,236 (+17%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$1,435,587

Up $205,236 (+17%) from 2022

Revenue

Down

$180,448

Down $1,984 (-1.1%) from 2022

Expenses

Up

$143,139

Up $34,848 (+32%) from 2022

Net Income

Down

$37,309

Down $36,832 (-50%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $1,104,508Liabilities 2014: $0Net Assets 2014: $1,104,5082014Assets 2015: $1,109,025Liabilities 2015: $0Net Assets 2015: $1,109,0252015Assets 2016: $1,121,455Liabilities 2016: $0Net Assets 2016: $1,121,4552016Assets 2017: $1,124,534Liabilities 2017: $0Net Assets 2017: $1,124,5342017Assets 2018: $1,113,796Liabilities 2018: $0Net Assets 2018: $1,113,7962018Assets 2019: $1,135,393Liabilities 2019: $0Net Assets 2019: $1,135,3932019Assets 2021: $1,156,210Liabilities 2021: $0Net Assets 2021: $1,156,2102021Assets 2022: $1,230,351Liabilities 2022: $0Net Assets 2022: $1,230,3512022Assets 2025: $1,435,587Liabilities 2025: $0Net Assets 2025: $1,435,5872025

Highlighted filing

2025

Assets$1,435,587
Liabilities$0
Net Assets$1,435,587

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2014: $69,311Expenses 2014: $68,410Net Income 2014: $9012014Revenue 2015: $122,577Expenses 2015: $118,060Net Income 2015: $4,5172015Revenue 2016: $85,258Expenses 2016: $72,828Net Income 2016: $12,4302016Revenue 2017: $94,498Expenses 2017: $91,421Net Income 2017: $3,0772017Revenue 2018: $95,242Expenses 2018: $105,980Net Income 2018: -$10,7382018Revenue 2019: $107,918Expenses 2019: $86,321Net Income 2019: $21,5972019Revenue 2021: $133,895Expenses 2021: $111,581Net Income 2021: $22,3142021Revenue 2022: $182,432Expenses 2022: $108,291Net Income 2022: $74,1412022Revenue 2025: $180,448Expenses 2025: $143,139Net Income 2025: $37,3092025

Highlighted filing

2025

Revenue$180,448
Expenses$143,139
Net Income$37,309

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 24, 2026
Return Version
2025v4.0
Gross Receipts
$180,448
Mission and Program Overview

Mission

Burial trust fund for freeport memorial gardens, inc

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,294,054$1,332,499▲ $38,445
Savings and Temporary Cash Investments$98,648$96,469▼ $2,179
Cash and Non-Interest-Bearing Accounts$5,576$6,619▲ $1,043
Total Assets$1,398,278$1,435,587▲ $37,309
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,398,278$1,435,587▲ $37,309
Total Net Assets Fund Balance$1,398,278$1,435,587▲ $37,309
Total Liabilities and Net Assets / Fund Balance$1,398,278$1,435,587▲ $37,309
Compensation and Service Providers

Employees

NameTitleBaseTotal
Union Savings BankTrustee$4,102$4,102
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$111,602
Investment Income
$68,846
Other Revenue
$0
Change in Net Assets
$37,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$135,822
Salaries, Compensation, and Employee Benefits$4,102
Other Expenses$3,215
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$135,822
Current Officers, Directors, Trustees, and Key Employees---$4,102
Fees for Service Investment Mgmnt Fees---$3,215
Total Functional Expenses$0$0$0$143,139
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Freeport Memorial GardensFreeport, IL501c13Burial Payments$135,822
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Page 6, Part VI, Line 11B

990 return is provided to trustee for review prior to being filed after preparation by outside cpa

Form 990, Page 6, Part VI, Line 19

No requests were made in the current year

Filing and Contact Details

Filer

Filer Name
Freeport Memorial Gardens Burial
EIN
36-3322088
Phone
8152352167
Address
2514 IL ROUTE 26 SOUTH, FREEPORT, IL 61032

Signing Officer

Name
Union Savings Bank
Title
Trustee
Phone
8152352167
Signed
2026-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Union Savings Bank
Formed
1951
Legal Domicile
Il
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Lucas Group Cpas Advisors Pllc
Address
1753 S WEST AVE, FREEPORT, IL 61032-6709
Preparer
Daniel Rowe
Phone
8152359610
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Burial trust fund for freeport memorial gardens, inc

Raw XML Appendix229 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
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IRS990/ActivityOrMissionDesc0BURIAL TRUST FUND FOR FREEPORT MEMORIAL GARDENS, INC
IRS990/BooksInCareOfDetail/PersonNm0BRYAN NORTON
IRS990/BooksInCareOfDetail/PhoneNum08152352167
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02514 ILLINOIS ROUTE 26 SOUTH
IRS990/BooksInCareOfDetail/USAddress/CityNm0FREEPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd061032
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt05576
IRS990/CashNonInterestBearingGrp/EOYAmt06619
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0135822
IRS990/CYInvestmentIncomeAmt068846
IRS990/CYOtherExpensesAmt03215
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0111602
IRS990/CYRevenuesLessExpensesAmt037309
IRS990/CYSalariesCompEmpBnftPaidAmt04102
IRS990/CYTotalExpensesAmt0143139
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0180448
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0BURIAL TRUST FUND FOR FREEPORT MEMORIAL GARDENS, INC
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03215
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0UNION SAVINGS BANK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04102
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01951
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-2460
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0135822
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0-2460
IRS990/GrossReceiptsAmt0180448
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt071306
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt071306
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01294054
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01332499
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BURIAL TRUST FUND FOR FREEPORT MEMORIAL GARDENS, INC
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01398278
IRS990/NetAssetsOrFundBalancesEOYAmt01435587
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2460
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2460
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01398278
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01435587
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0UNION SAVINGS BANK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0BURIAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111602
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0108575
IRS990/PYInvestmentIncomeAmt063728
IRS990/PYOtherExpensesAmt03099
IRS990/PYProgramServiceRevenueAmt0131585
IRS990/PYRevenuesLessExpensesAmt079765
IRS990/PYSalariesCompEmpBnftPaidAmt03874
IRS990/PYTotalExpensesAmt0115548
IRS990/PYTotalRevenueAmt0195313
IRS990/ReconcilationRevenueExpnssAmt037309
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098648
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096469
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0135822
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C13
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BURIAL PAYMENTS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FREEPORT MEMORIAL GARDENS
IRS990ScheduleI/RecipientTable/RecipientEIN0362199729
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0FREEPORT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd061032
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BURIAL TRUST FUND FOR FREEPORT MEMORIAL GARDENS, INC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 RETURN IS PROVIDED TO TRUSTEE FOR REVIEW PRIOR TO BEING FILED AFTER PREPARATION BY OUTSIDE CPA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REQUESTS WERE MADE IN THE CURRENT YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd061032
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08152352167
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEPORT MEMORIAL GARDENS BURIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0363322088
ReturnHeader/Filer/PhoneNum08152352167
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ReturnHeader/Filer/USAddress/CityNm0FREEPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273238017
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01753 S WEST AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREEPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0610326709
ReturnHeader/PreparerPersonGrp/PhoneNum08152359610
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL ROWE
ReturnHeader/ReturnTs02026-02-04T15:56:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)13 • $1M-$5M nonprofits