Civic Intelligence

Freeport Memorial Gardens General Care

EIN 36-6025075 • 501(c)13 • Freeport, IL

Profile

General care fund for burials at freeport memorial gardens

223 W Stephenson C/O Union BankFreeport, 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

67th percentile

43%

Higher net margin than 67% of similar nonprofits.

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

Top Officer Pay

68th percentile

$3,641

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

34th percentile

3.0%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

42nd percentile

4.7%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$1,196,112

Up $35,073 (+3.0%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,196,112

Up $35,073 (+3.0%) from 2024

Revenue

Up

$81,014

Up $3,621 (+4.7%) from 2024

Expenses

Up

$45,941

Up $1,324 (+3.0%) from 2024

Net Income

Up

$35,073

Up $2,297 (+7.0%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $801,660Liabilities 2014: $0Net Assets 2014: $801,6602014Assets 2015: $839,764Liabilities 2015: $0Net Assets 2015: $839,7642015Assets 2016: $860,582Liabilities 2016: $0Net Assets 2016: $860,5822016Assets 2017: $932,188Liabilities 2017: $0Net Assets 2017: $932,1882017Assets 2018: $963,170Liabilities 2018: $0Net Assets 2018: $963,1702018Assets 2019: $977,340Liabilities 2019: $0Net Assets 2019: $977,3402019Assets 2020: $982,870Liabilities 2020: $0Net Assets 2020: $982,8702020Assets 2021: $1,066,941Liabilities 2021: $0Net Assets 2021: $1,066,9412021Assets 2022: $1,092,248Liabilities 2022: $0Net Assets 2022: $1,092,2482022Assets 2023: $1,128,263Liabilities 2023: $0Net Assets 2023: $1,128,2632023Assets 2024: $1,161,039Liabilities 2024: $0Net Assets 2024: $1,161,0392024Assets 2025: $1,196,112Liabilities 2025: $0Net Assets 2025: $1,196,1122025

Highlighted filing

2025

Assets$1,196,112
Liabilities$0
Net Assets$1,196,112

Operations Trend

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

$150K$100K$50K$0Revenue 2014: $68,764Expenses 2014: $24,300Net Income 2014: $44,4642014Revenue 2015: $61,415Expenses 2015: $23,311Net Income 2015: $38,1042015Revenue 2016: $45,968Expenses 2016: $25,150Net Income 2016: $20,8182016Revenue 2017: $99,059Expenses 2017: $27,453Net Income 2017: $71,6062017Revenue 2018: $61,614Expenses 2018: $30,632Net Income 2018: $30,9822018Revenue 2019: $50,035Expenses 2019: $35,865Net Income 2019: $14,1702019Revenue 2020: $36,055Expenses 2020: $30,525Net Income 2020: $5,5302020Revenue 2021: $113,625Expenses 2021: $29,554Net Income 2021: $84,0712021Revenue 2022: $65,285Expenses 2022: $39,978Net Income 2022: $25,3072022Revenue 2023: $77,821Expenses 2023: $41,806Net Income 2023: $36,0152023Revenue 2024: $77,393Expenses 2024: $44,617Net Income 2024: $32,7762024Revenue 2025: $81,014Expenses 2025: $45,941Net Income 2025: $35,0732025

Highlighted filing

2025

Revenue$81,014
Expenses$45,941
Net Income$35,073

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 22, 2026
Return Version
2025v4.0
Gross Receipts
$81,014
Mission and Program Overview

Mission

General care fund for burials at freeport memorial gardens

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,142,964$1,181,771▲ $38,807
Savings and Temporary Cash Investments$18,076$14,341▼ $3,735
Cash and Non-Interest-Bearing Accounts$-1--
Total Assets$1,161,039$1,196,112▲ $35,073
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,161,039$1,196,112▲ $35,073
Total Net Assets Fund Balance$1,161,039$1,196,112▲ $35,073
Total Liabilities and Net Assets / Fund Balance$1,161,039$1,196,112▲ $35,073
Compensation and Service Providers

Employees

NameTitleBaseTotal
Union Savings BankTrustee$3,641$3,641
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,871
Investment Income
$69,143
Other Revenue
$0
Change in Net Assets
$35,073
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$39,155
Salaries, Compensation, and Employee Benefits$3,641
Other Expenses$3,145
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$39,155
Current Officers, Directors, Trustees, and Key Employees---$3,641
Fees for Service Investment Mgmnt Fees---$3,145
Total Functional Expenses$0$0$0$45,941
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Freeport Memorial GardensFreeport, IL501c13Gen. Cemetery Care$39,155
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

Return provided to trustee prior to filing after being prepared 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 General
EIN
36-6025075
Phone
8152352167
Address
223 W STEPHENSON C/O UNION BANK, FREEPORT, IL 61032

Signing Officer

Name
Union Savings Bank
Title
Trustee
Phone
8152352167
Signed
2026-01-22
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

General care fund for freeport memorial gardens to provide cemetery care

Raw XML Appendix225 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/GrantsToOrganizationsInd0true
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IRS990/GrossReceiptsAmt081014
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IRS990/LoanOutstandingInd0false
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01161039
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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