Civic Intelligence

Glenwood Cemetery Perpetual Care Tr

EIN 38-7018886 • 501(c)13 • Fenton, MI

Profile

To provide support for the operation and maintenance of glenwood cemetery.

13477 Haddon StreetFenton, MI 48430
Siviq Scores

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

Liabilities / Assets

84th percentile

0.01x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.17x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

17th percentile

-20%

Higher net margin than 17% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

3.6%

Faster asset growth than 51% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$839,557

Up $29,313 (+3.6%) from 2023

Liabilities

Down

$4,553

Down $621 (-12%) from 2023

Net Assets

Up

$835,004

Up $29,934 (+3.7%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin17th percentile

Revenue

Up

$27,191

Up $112,657 (+132%) from 2023

Expenses

Down

$32,701

Down $4,171 (-11%) from 2023

Net Income

Up

-$5,510

Up $116,828 (+95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$1.0M$500K$0Assets 2011: $659,147Liabilities 2011: $0Net Assets 2011: $659,1472011Assets 2012: $690,742Liabilities 2012: $0Net Assets 2012: $690,7422012Assets 2013: $702,646Liabilities 2013: $0Net Assets 2013: $702,6462013Assets 2014: $776,706Liabilities 2014: $2,394Net Assets 2014: $774,3122014Assets 2015: $729,911Liabilities 2015: $10,086Net Assets 2015: $719,8252015Assets 2016: $750,728Liabilities 2016: $3,123Net Assets 2016: $747,6052016Assets 2017: $814,428Liabilities 2017: $10,922Net Assets 2017: $803,5062017Assets 2018: $752,097Liabilities 2018: $20,549Net Assets 2018: $731,5482018Assets 2019: $830,324Liabilities 2019: $6,340Net Assets 2019: $823,9842019Assets 2020: $846,817Liabilities 2020: $3,918Net Assets 2020: $842,8992020Assets 2021: $920,523Liabilities 2021: $4,646Net Assets 2021: $915,8772021Assets 2022: $767,561Liabilities 2022: $5,179Net Assets 2022: $762,3822022Assets 2023: $810,244Liabilities 2023: $5,174Net Assets 2023: $805,0702023Assets 2024: $839,557Liabilities 2024: $4,553Net Assets 2024: $835,0042024

Highlighted filing

2024

Assets$839,557
Liabilities$4,553
Net Assets$835,004
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: $21,829Expenses 2011: $2,630Net Income 2011: $19,1992011Revenue 2012: $58,913Expenses 2012: $27,560Net Income 2012: $31,3532012Revenue 2013: $47,527Expenses 2013: $33,060Net Income 2013: $14,4672013Revenue 2014: $35,076Expenses 2014: $34,177Net Income 2014: $8992014Revenue 2015: $94,615Expenses 2015: $27,425Net Income 2015: $67,1902015Revenue 2016: $11,471Expenses 2016: $25,267Net Income 2016: -$13,7962016Revenue 2017: $32,041Expenses 2017: $33,805Net Income 2017: -$1,7642017Revenue 2018: $31,654Expenses 2018: $35,885Net Income 2018: -$4,2312018Revenue 2019: $40,137Expenses 2019: $37,339Net Income 2019: $2,7982019Revenue 2020: $24,796Expenses 2020: $32,342Net Income 2020: -$7,5462020Revenue 2021: $204,961Expenses 2021: $24,026Net Income 2021: $180,9352021Revenue 2022: $48,244Expenses 2022: $32,247Net Income 2022: $15,9972022Revenue 2023: -$85,466Expenses 2023: $36,872Net Income 2023: -$122,3382023Revenue 2024: $27,191Expenses 2024: $32,701Net Income 2024: -$5,5102024

Highlighted filing

2024

Revenue$27,191
Expenses$32,701
Net Income-$5,510
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$839,557
Liabilities
$4,553
Net assets
$835,004
Revenue
$27,191
Expenses
$32,701
Net income
-$5,510
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.40$0.05$8.35$0.27$0.33$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.10$0.05$8.05$0.85$0.37$1.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.68$0.05$7.62$0.48$0.32$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.21$0.05$9.16$2.05$0.24$1.81
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.47$0.04$8.43$0.25$0.32$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.30$0.06$8.24$0.40$0.37$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.52$0.21$7.32$0.32$0.36$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.14$0.11$8.04$0.32$0.34$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.51$0.03$7.48$0.11$0.25$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.30$0.10$7.20$0.95$0.27$0.67
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.77$0.02$7.74$0.35$0.34$0.01
2013Summary only. Only limited summary data is available for this year.$7.03$0.00$7.03$0.48$0.33$0.14
2012Summary only. Only limited summary data is available for this year.$6.91$0.00$6.91$0.59$0.28$0.31
2011Summary only. Only limited summary data is available for this year.$6.59$0.00$6.59$0.22$0.03$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$27,191
Mission and Program Overview

Mission

To provide support for the operation and maintenance of glenwood cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$779,588$815,031▲ $35,443
Savings and Temporary Cash Investments$30,656$24,526▼ $6,130
Total Assets$810,244$839,557▲ $29,313
Liabilities
Accounts Payable and Accrued Expenses$5,174$4,553▼ $621
Total Liabilities$5,174$4,553▼ $621
Net Assets / Fund Balance
Net Assets With Donor Restrictions$805,070$835,004▲ $29,934
Total Net Assets Fund Balance$805,070$835,004▲ $29,934
Total Liabilities and Net Assets / Fund Balance$810,244$839,557▲ $29,313
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Earl JohnsonPresident
Linda RoeserVice President
Dayne WallingDirector
Doug BaconDirector
Thomas HenthornDirector
Jennifer Sharp ScullyTrustee
Kathy EiferieTrustee
Robert GrahamTrustee
Doug GrahamSecretary
Harriet LayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$425
Program Service Revenue
$0
Investment Income
$26,766
Other Revenue
$0
All Other Contributions
$425
Change in Net Assets
$-5,510

Audited Revenue Reconciliation

Revenue per Audited Statements
$27,191
Revenue Not Reported on Form 990
$35,444
Total Revenue per Audited Statements
$62,635
Total Revenue per Form 990
$27,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,701
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$24,622
Fees for Service Investment Mgmnt Fees---$8,079
Total Functional Expenses$0$0$0$32,701

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$32,701
Total Expenses per Audited Statements$32,701
Total Expenses per Form 990$32,701
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“The board of directors may elect other directors if there is a vacancy.”

Committee meeting documentation Part VI line 8B

“Committees report all notable items at full board meetings, where minutes are taken.”

Form 990 governing body review Part VI line 11

“The board of directors review the annual audit report from which the information to prepare the form 990 is obtained.”

CEO executive director top management comp Part VI line 15A

“The board of directors annually review the compensation of the organizations management.”

Governing documents etc available to public Part VI line 19

“These items are available upon request.”

Filing and Contact Details

Filer

Filer Name
Glenwood Cemetery Perpetual Care
EIN
38-7018886
In Care Of
% Harriet Lay
Phone
8107308995
Address
13477 Haddon Street, Fenton, MI 48430

Signing Officer

Name
Harriet Lay
Title
Treasurer
Phone
8107308995
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Earl Johnson
Formed
2011
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Karpus Scott & Company Pc
Address
51541 VAN DYKE AVENUE, SHELBY TOWNSHIP, MI 48316
Preparer
David a Brunning CPA
Phone
5869910173
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The cemetery has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the cemetery may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by taxing authorities, based upon the technical merits of the position. As of december 31, 2024, there were no unrecognized tax benefits identified or recorded as liabilities.”

Raw XML Appendix350 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/AllOtherContributionsAmt0425
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IRS990/BooksInCareOfDetail/PhoneNum08107308995
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt013477 Haddon Street
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd048430
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/PersonNm3Doug Bacon
IRS990/Form990PartVIISectionAGrp/PersonNm4Robert Graham
IRS990/Form990PartVIISectionAGrp/PersonNm5Jennifer Sharp Scully
IRS990/Form990PartVIISectionAGrp/PersonNm6Harriet Lay
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IRS990/Form990PartVIISectionAGrp/PersonNm9Doug Graham
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
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IRS990ScheduleD/RevenueNotReportedAmt035444
IRS990ScheduleD/RevenueSubtotalAmt027191
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CEMETERY HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE CEMETERY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. AS OF DECEMBER 31, 2024, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
IRS990ScheduleD/TotalExpensesPerForm990Amt032701
IRS990ScheduleD/TotalRevenuePerForm990Amt027191
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt062635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt032701
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS MAY ELECT OTHER DIRECTORS IF THERE IS A VACANCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMMITTEES REPORT ALL NOTABLE ITEMS AT FULL BOARD MEETINGS, WHERE MINUTES ARE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW THE ANNUAL AUDIT REPORT FROM WHICH THE INFORMATION TO PREPARE THE FORM 990 IS OBTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS ANNUALLY REVIEW THE COMPENSATION OF THE ORGANIZATIONS MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE ITEMS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GLENWOOD CEMETERY ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0380581533
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c13
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0OPERATION AND MAINTENANCE OF GLENWOOD CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02500 W COURT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Flint
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0810244
IRS990/TotalAssetsEOYAmt0839557
IRS990/TotalAssetsGrp/BOYAmt0810244
IRS990/TotalAssetsGrp/EOYAmt0839557
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0425
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt032701
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05174
IRS990/TotalLiabilitiesEOYAmt04553
IRS990/TotalLiabilitiesGrp/BOYAmt05174
IRS990/TotalLiabilitiesGrp/EOYAmt04553
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0805070
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0835004
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt024622
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt027191
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0810244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0839557
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0709 Wilkshire Ct
IRS990/USAddress/CityNm0Grand Blanc
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048439
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HARRIET LAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08107308995
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GLENWOOD CEMETERY PERPETUAL CARE
ReturnHeader/Filer/BusinessNameControlTxt0GLEN
ReturnHeader/Filer/EIN0387018886
ReturnHeader/Filer/InCareOfNm0% Harriet Lay
ReturnHeader/Filer/PhoneNum08107308995
ReturnHeader/Filer/USAddress/AddressLine1Txt013477 Haddon Street
ReturnHeader/Filer/USAddress/CityNm0Fenton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048430
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382084770
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KARPUS SCOTT & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt051541 VAN DYKE AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SHELBY TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048316
ReturnHeader/PreparerPersonGrp/PhoneNum05869910173
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A BRUNNING CPA
ReturnHeader/ReturnTs02025-08-13T16:50:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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