Civic Intelligence

Sunset Hills Association

990 • Fiscal year 2025 • EIN 38-1083400

Jan 01, 2025 to Dec 04, 2025

3400 West Bristol RoadFlint, MI 48507

(810) 238-3685

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

6th percentile

0.00x

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

2025 filings • $50M-$100M nonprofits • Source year 2025

Net Margin

1st percentile

-484%

Higher net margin than 1% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

12th percentile

$1,200

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • $50M-$100M nonprofits • Source year 2025

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-72%

Faster revenue growth than 1% of similar nonprofits.

2025 filings • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Down

$0

Down $50,093,586 (-100%) from 2024

Net Assets

Down

$0

Down $50,076,714 (-100%) from 2024

Liabilities

Down

$0

Down $16,872 (-100%) from 2024

Revenue

Down

$10,339,900

Down $26,171,451 (-72%) from 2024

Expenses

Up

$60,374,018

Up $59,055,467 (+4479%) from 2024

Net Income

Down

-$50,034,118

Down $85,226,918 (-242%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2011: $46,990,038Liabilities 2011: $43,093,995Net Assets 2011: $3,896,0432011Assets 2012: $47,639,114Liabilities 2012: $43,166,449Net Assets 2012: $4,472,6652012Assets 2013: $51,473,951Liabilities 2013: $44,632,245Net Assets 2013: $6,841,7062013Assets 2014: $53,917,191Liabilities 2014: $45,618,959Net Assets 2014: $8,298,2322014Assets 2015: $52,015,536Liabilities 2015: $47,848,213Net Assets 2015: $4,167,3232015Assets 2016: $56,194,897Liabilities 2016: $48,712,894Net Assets 2016: $7,482,0032016Assets 2017: $57,421,926Liabilities 2017: $50,089,145Net Assets 2017: $7,332,7812017Assets 2018: $60,175,751Liabilities 2018: $51,686,869Net Assets 2018: $8,488,8822018Assets 2019: $62,340,563Liabilities 2019: $53,067,355Net Assets 2019: $9,273,2082019Assets 2020: $63,807,434Liabilities 2020: $54,004,036Net Assets 2020: $9,803,3982020Assets 2021: $70,164,219Liabilities 2021: $57,849,606Net Assets 2021: $12,314,6132021Assets 2022: $73,128,986Liabilities 2022: $59,868,239Net Assets 2022: $13,260,7472022Assets 2023: $76,204,648Liabilities 2023: $61,320,734Net Assets 2023: $14,883,9142023Assets 2024: $50,093,586Liabilities 2024: $16,872Net Assets 2024: $50,076,7142024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2025

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100M$50M$0-$50M-$100MRevenue 2011: $1,711,198Expenses 2011: $1,143,040Net Income 2011: $568,1582011Revenue 2012: $1,932,202Expenses 2012: $1,355,581Net Income 2012: $576,6212012Revenue 2013: $3,855,377Expenses 2013: $1,486,336Net Income 2013: $2,369,0412013Revenue 2014: $2,883,013Expenses 2014: $1,055,037Net Income 2014: $1,827,9762014Revenue 2015: $2,845,821Expenses 2015: $950,279Net Income 2015: $1,895,5422015Revenue 2016: $1,781,339Expenses 2016: $1,046,154Net Income 2016: $735,1852016Revenue 2017: $2,595,629Expenses 2017: $1,023,189Net Income 2017: $1,572,4402017Revenue 2018: $2,756,128Expenses 2018: $1,031,757Net Income 2018: $1,724,3712018Revenue 2019: $2,548,522Expenses 2019: $1,063,051Net Income 2019: $1,485,4712019Revenue 2020: $2,418,030Expenses 2020: $1,157,304Net Income 2020: $1,260,7262020Revenue 2021: $4,970,838Expenses 2021: $1,331,424Net Income 2021: $3,639,4142021Revenue 2022: $3,082,089Expenses 2022: $1,551,572Net Income 2022: $1,530,5172022Revenue 2023: $3,774,324Expenses 2023: $1,513,888Net Income 2023: $2,260,4362023Revenue 2024: $36,511,351Expenses 2024: $1,318,551Net Income 2024: $35,192,8002024Revenue 2025: $10,339,900Expenses 2025: $60,374,018Net Income 2025: -$50,034,1182025

Highlighted filing

2025

Revenue$10,339,900
Expenses$60,374,018
Net Income-$50,034,118
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 4, 2025
Signed
Apr 8, 2026
Return Version
2025v4.1
Gross Receipts
$52,474,696
Mission and Program Overview

Mission

Operation of a cemetery and crematory.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$49,928,264$0▼ $49,928,264
Investments in Publicly Traded Securities$48,048,802$0▼ $48,048,802
Cash and Non-Interest-Bearing Accounts$2,040,931$0▼ $2,040,931
Cap Stk Tr Prin Current Funds$148,450$0▼ $148,450
Accounts Receivable$3,362$0▼ $3,362
Prepaid Expenses and Deferred Charges$491$0▼ $491
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$50,093,586$0▼ $50,093,586
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$16,872$0▼ $16,872
Total Liabilities$16,872$0▼ $16,872
Net Assets / Fund Balance
Total Net Assets Fund Balance$50,076,714$0▼ $50,076,714
Total Liabilities and Net Assets / Fund Balance$50,093,586$0▼ $50,093,586
Compensation and Service Providers

Employees

NameTitleBaseTotal
Anne RoccoDirector$1,200$1,200
Carol NeithercutDirector$1,200$1,200
Jeffry RoccoTreasurer$1,200$1,200
John KoegelVice President$1,200$1,200
Kathryn KoegelPresident$1,200$1,200

Board Members and Trustees

NameTitle
Mark NeithercutSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$10,339,900
Other Revenue
$0
Change in Net Assets
$-50,034,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,256,225
Other Expenses$111,793
Salaries, Compensation, and Employee Benefits$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$60,256,225
Fees for Services Legal---$42,276
Fees for Service Investment Mgmnt Fees---$30,245
Information Technology---$6,285
Current Officers, Directors, Trustees, and Key Employees---$6,000
Office Expenses---$23
Other Expenses---$20
Total Functional Expenses$0$0$0$60,374,018
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Foundation of Greater FlintFlint, MI501c3Closure of organization and distribution of assets in accordance with by-laws$45,526,744
Anna Paulina FoundationFlint, MI501c3Closure of organization and distribution of assets in accordance with by-laws$14,729,481
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
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
Yes
Other officer compensation reviewed
Yes
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, Section A, line 2

John Koegel (Vice President) and Kathryn Koegel (President) are Siblings. Jeffry Rocco (Treasurer) is Kathryn's Brother-In-Law. Jeffry and Anne Rocco (Director) are Married. Mark Neithercut (Secretary) and Carol Neithercut (Director) are Siblings. Anne is a Sibling to both Kathryn and John. Carol and Mark are both Cousins to John and Kathryn. Anne is a Cousin of Carol and Mark.

Form 990, Part VI, Section A, line 6

Organized with members.

Form 990, Part VI, Section A, line 7A

Organization has power to elect or appoint members.

Form 990, Part VI, Section B, line 11B

The Form 990 is reviewed by the Controller and the Treasurer of the Corporation. The Form 990 is subject to discussion and is reviewed by other officers of the corporation. All Board Members have the opportunity to review the return.

Form 990, Part VI, Section B, line 15

Compensation is commensurate with job duties, job responsibilities, and employee review. Compensation policy is set by management based on comparability data of similar duties and responsibilities. Compensation policy is set by management based on comparability data of similar duties and responsibilities.

Form 990, Part VI, Section C, line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Maple River Association
EIN
38-1083400
Phone
8102383685
Address
3400 West Bristol Road, Flint, MI 48507

Signing Officer

Name
Kathryn Koegel
Title
President
Phone
8102383685
Signed
2026-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Koegel
Formed
1953
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Yeo & Yeo Pc
Address
4468 Oak Bridge Drive, Flint, MI 48532
Preparer
Steven C Treece
Phone
8107323000
Raw XML Appendix356 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.

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IRS990ScheduleI/RecipientTable/RecipientEIN1386061335
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0803300250
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1386061335
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt045526744
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt114729481
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501c3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501c3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Cash value at donation date
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1Cash value at donation date
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0500 S Saginaw St Ste 200
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt13400 W Bristol Rd
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Flint
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1Flint
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MI
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MI
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd048502
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd148507
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0John Koegel (Vice President) and Kathryn Koegel (President) are Siblings. Jeffry Rocco (Treasurer) is Kathryn's Brother-In-Law. Jeffry and Anne Rocco (Director) are Married. Mark Neithercut (Secretary) and Carol Neithercut (Director) are Siblings. Anne is a Sibling to both Kathryn and John. Carol and Mark are both Cousins to John and Kathryn. Anne is a Cousin of Carol and Mark.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organized with members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization has power to elect or appoint members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed by the Controller and the Treasurer of the Corporation. The Form 990 is subject to discussion and is reviewed by other officers of the corporation. All Board Members have the opportunity to review the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is commensurate with job duties, job responsibilities, and employee review. Compensation policy is set by management based on comparability data of similar duties and responsibilities. Compensation policy is set by management based on comparability data of similar duties and responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt050093586
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt050093586
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt060374018
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016872
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt016872
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050076714
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt010339900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt010339900
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050093586
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03400 West Bristol Road
IRS990/USAddress/CityNm0Flint
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048507
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Kathryn Koegel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08102383685
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Maple River Association
ReturnHeader/Filer/BusinessNameControlTxt0MAPL
ReturnHeader/Filer/EIN0381083400
ReturnHeader/Filer/PhoneNum08102383685
ReturnHeader/Filer/USAddress/AddressLine1Txt03400 West Bristol Road
ReturnHeader/Filer/USAddress/CityNm0Flint
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048507
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEO & YEO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04468 Oak Bridge Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Flint
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048532
ReturnHeader/PreparerPersonGrp/PhoneNum08107323000
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven C Treece
ReturnHeader/ReturnTs02026-04-16T15:14:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-04
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$10.3$60.4$50.0
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.1$0.02$50.1$36.5$1.32$35.2
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$76.2$61.3$14.9$3.77$1.51$2.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.1$59.9$13.3$3.08$1.55$1.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.2$57.8$12.3$4.97$1.33$3.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.8$54.0$9.80$2.42$1.16$1.26
2019Summary only. Only limited summary data is available for this year.$62.3$53.1$9.27$2.55$1.06$1.49
2018Summary only. Only limited summary data is available for this year.$60.2$51.7$8.49$2.76$1.03$1.72
2017Summary only. Only limited summary data is available for this year.$57.4$50.1$7.33$2.60$1.02$1.57
2016Summary only. Only limited summary data is available for this year.$56.2$48.7$7.48$1.78$1.05$0.74
2015Summary only. Only limited summary data is available for this year.$52.0$47.8$4.17$2.85$0.95$1.90
2014Summary only. Only limited summary data is available for this year.$53.9$45.6$8.30$2.88$1.06$1.83
2013Summary only. Only limited summary data is available for this year.$51.5$44.6$6.84$3.86$1.49$2.37
2012Summary only. Only limited summary data is available for this year.$47.6$43.2$4.47$1.93$1.36$0.58
2011Summary only. Only limited summary data is available for this year.$47.0$43.1$3.90$1.71$1.14$0.57