Civic Intelligence

Freeport Memorial Gardens Inc Memorial

EIN 36-6025076 • 501(c)13 • Freeport, IL

Profile

Memorial trust fund of freeport memorial gardens accounting for memorials of the cemetery

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

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

74th percentile

44%

Higher net margin than 74% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$2,893

Higher top officer pay than 74% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

46th percentile

3.1%

Faster asset growth than 46% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$955,204

Up $28,652 (+3.1%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$955,204

Up $28,652 (+3.1%) from 2024

Revenue

Up

$64,833

Up $382 (+0.6%) from 2024

Expenses

Up

$36,181

Up $1,119 (+3.2%) from 2024

Net Income

Down

$28,652

Down $737 (-2.5%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $616,854Liabilities 2014: $0Net Assets 2014: $616,8542014Assets 2015: $650,666Liabilities 2015: $0Net Assets 2015: $650,6662015Assets 2016: $669,258Liabilities 2016: $0Net Assets 2016: $669,2582016Assets 2017: $725,355Liabilities 2017: $0Net Assets 2017: $725,3552017Assets 2018: $748,862Liabilities 2018: $0Net Assets 2018: $748,8622018Assets 2019: $762,965Liabilities 2019: $0Net Assets 2019: $762,9652019Assets 2020: $771,053Liabilities 2020: $0Net Assets 2020: $771,0532020Assets 2021: $841,839Liabilities 2021: $0Net Assets 2021: $841,8392021Assets 2022: $863,183Liabilities 2022: $0Net Assets 2022: $863,1832022Assets 2023: $897,163Liabilities 2023: $0Net Assets 2023: $897,1632023Assets 2024: $926,552Liabilities 2024: $0Net Assets 2024: $926,5522024Assets 2025: $955,204Liabilities 2025: $0Net Assets 2025: $955,2042025

Highlighted filing

2025

Assets$955,204
Liabilities$0
Net Assets$955,204

Operations Trend

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

$100K$50K$0Revenue 2014: $57,521Expenses 2014: $17,691Net Income 2014: $39,8302014Revenue 2015: $51,698Expenses 2015: $17,886Net Income 2015: $33,8122015Revenue 2016: $38,008Expenses 2016: $19,416Net Income 2016: $18,5922016Revenue 2017: $77,340Expenses 2017: $21,243Net Income 2017: $56,0972017Revenue 2018: $47,168Expenses 2018: $23,661Net Income 2018: $23,5072018Revenue 2019: $41,857Expenses 2019: $27,755Net Income 2019: $14,1022019Revenue 2020: $31,781Expenses 2020: $23,693Net Income 2020: $8,0882020Revenue 2021: $93,887Expenses 2021: $23,101Net Income 2021: $70,7862021Revenue 2022: $52,902Expenses 2022: $31,558Net Income 2022: $21,3442022Revenue 2023: $67,097Expenses 2023: $33,117Net Income 2023: $33,9802023Revenue 2024: $64,451Expenses 2024: $35,062Net Income 2024: $29,3892024Revenue 2025: $64,833Expenses 2025: $36,181Net Income 2025: $28,6522025

Highlighted filing

2025

Revenue$64,833
Expenses$36,181
Net Income$28,652

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
$64,833
Mission and Program Overview

Mission

Memorial trust fund of freeport memorial gardens accounting for memorials of the cemetery

Memorial care trust fund of freeport memorial gardens accounting for memorials for the cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$908,164$943,739▲ $35,575
Savings and Temporary Cash Investments$18,388$11,465▼ $6,923
Total Assets$926,552$955,204▲ $28,652
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$926,552$955,204▲ $28,652
Total Net Assets Fund Balance$926,552$955,204▲ $28,652
Total Liabilities and Net Assets / Fund Balance$926,552$955,204▲ $28,652
Compensation and Service Providers

Employees

NameTitleBaseTotal
Union Savings BankTrustee$2,893$2,893
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,855
Investment Income
$54,978
Other Revenue
$0
Change in Net Assets
$28,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$30,491
Salaries, Compensation, and Employee Benefits$2,893
Other Expenses$2,797
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$30,491
Current Officers, Directors, Trustees, and Key Employees---$2,893
Fees for Service Investment Mgmnt Fees---$2,797
Total Functional Expenses$0$0$0$36,181
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Freeport Memorial Gardens IncFreeport, IL501c13Mem. Fd Distribution$30,491
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 provided to trustee to review prior to filing after preparation by outside cpa

Form 990, Page 6, Part VI, Line 19

No requests for information were made in the current year

Filing and Contact Details

Filer

Filer Name
Freeport Memorial Gardens Inc
EIN
36-6025076
Phone
8152352167
Address
223 W STEPHENSON C/O UNION BANK, FREEPORT, IL 61032

Signing Officer

Name
Union Savings Bank
Title
Trustee
Phone
8152352167
Signed
2026-01-24
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

Memorial trust fund of freeport memorial gardens accounting for memorials of the cemetery

Raw XML Appendix223 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/BooksInCareOfDetail/PhoneNum08152352167
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IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticOrgsGrp/TotalAmt030491
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt064833
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt054978
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054978
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0908164
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0943739
IRS990/IRPDocumentCnt00
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IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0926552
IRS990/NetAssetsOrFundBalancesEOYAmt0955204
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0926552
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0955204
IRS990/NondeductibleContributionsInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018388
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011465
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt030491
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C13
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REQUESTS FOR INFORMATION WERE MADE IN THE CURRENT YEAR
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IRS990/SchoolOperatingInd0false
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-24
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-26
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ReturnHeader/ReturnTs02026-02-04T15:56:53-05:00
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ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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