Civic Intelligence

Sunset Memorial Gardens of Aberdeen Inc.

990 • Fiscal year 2014 • EIN 46-0237975

Mar 01, 2013 to Feb 28, 2014 • Filed on Jan 14, 2015

1708 8th Ave NE57401

(605) 225-5361

Siviq Scores

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

Liabilities / Assets

91st percentile

0.25x

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

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

85th percentile

0.64x

Higher debt load relative to revenue than 85% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

10th percentile

-21%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

18th percentile

-0.3%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

1.8%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$1,680,172

Down $4,635 (-0.3%) from 2013

Net Assets

Down

$1,262,501

Down $25,516 (-2.0%) from 2013

Liabilities

Up

$417,671

Up $20,881 (+5.3%) from 2013

Revenue

$655,884

No earlier filing loaded for comparison.

Expenses

Down

$793,149

Down $4,837 (-0.6%) from 2013

Net Income

-$137,265

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,952,331Liabilities 2011: $11,751Net Assets 2011: $1,940,5802011Assets 2012: $1,756,535Liabilities 2012: $355,251Net Assets 2012: $1,401,2842012Assets 2013: $1,684,807Liabilities 2013: $396,790Net Assets 2013: $1,288,0172013Assets 2014: $1,680,172Liabilities 2014: $417,671Net Assets 2014: $1,262,5012014Assets 2015: $1,639,944Liabilities 2015: $405,785Net Assets 2015: $1,234,1592015Assets 2016: $1,434,091Liabilities 2016: $397,518Net Assets 2016: $1,036,5732016Assets 2017: $1,437,124Liabilities 2017: $380,876Net Assets 2017: $1,056,2482017Assets 2018: $1,422,528Liabilities 2018: $373,046Net Assets 2018: $1,049,4822018Assets 2019: $1,317,518Liabilities 2019: $340,769Net Assets 2019: $976,7492019Assets 2020: $1,208,082Liabilities 2020: $334,218Net Assets 2020: $873,8642020Assets 2021: $1,379,229Liabilities 2021: $310,259Net Assets 2021: $1,068,9702021Assets 2022: $1,358,908Liabilities 2022: $291,761Net Assets 2022: $1,067,1472022Assets 2023: $1,244,120Liabilities 2023: $288,326Net Assets 2023: $955,7942023Assets 2024: $1,289,025Liabilities 2024: $270,922Net Assets 2024: $1,018,1032024Assets 2025: $1,321,951Liabilities 2025: $298,346Net Assets 2025: $1,023,6052025

Highlighted filing

2014

Assets$1,680,172
Liabilities$417,671
Net Assets$1,262,501

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $622,433Expenses 2011: $592,146Net Income 2011: $30,2872011Expenses 2012: $1,201,1032012Expenses 2013: $797,9862013Revenue 2014: $655,884Expenses 2014: $793,149Net Income 2014: -$137,2652014Revenue 2015: $548,960Expenses 2015: $613,796Net Income 2015: -$64,8362015Revenue 2016: $495,900Expenses 2016: $606,981Net Income 2016: -$111,0812016Revenue 2017: $424,028Expenses 2017: $492,424Net Income 2017: -$68,3962017Revenue 2018: $510,759Expenses 2018: $527,703Net Income 2018: -$16,9442018Revenue 2019: $487,093Expenses 2019: $494,889Net Income 2019: -$7,7962019Revenue 2020: $379,947Expenses 2020: $480,478Net Income 2020: -$100,5312020Revenue 2021: $472,362Expenses 2021: $370,905Net Income 2021: $101,4572021Revenue 2022: $545,156Expenses 2022: $500,585Net Income 2022: $44,5712022Revenue 2023: $412,171Expenses 2023: $472,392Net Income 2023: -$60,2212023Revenue 2024: $520,206Expenses 2024: $522,558Net Income 2024: -$2,3522024Revenue 2025: $722,504Expenses 2025: $595,388Net Income 2025: $127,1162025

Highlighted filing

2014

Revenue$655,884
Expenses$793,149
Net Income-$137,265
Jump To
Filing Snapshot
Filing Period
Mar 1, 2013 to Feb 28, 2014
Signed
Jan 14, 2015
Return Version
2013v4.0
Gross Receipts
$1,903,091
Mission and Program Overview

Mission

The interment/entombment of the deceased via burial or cremation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,288,017$1,262,501▼ $25,516
Investments in Publicly Traded Securities$847,695$808,299▼ $39,396
Land, Buildings, and Equipment, Net$464,901$433,473▼ $31,428
Inventories for Sale or Use$358,132$347,805▼ $10,327
Accounts Receivable$406$51,102▲ $50,696
Cash and Non-Interest-Bearing Accounts$8,673$35,382▲ $26,709
Intangible Assets$5,000$4,111▼ $889
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,684,807$1,680,172▼ $4,635
Liabilities
Mortgage Notes Payable Secured by Investment Property$393,080$406,960▲ $13,880
Accounts Payable and Accrued Expenses$3,710$10,711▲ $7,001
Total Liabilities$396,790$417,671▲ $20,881
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,288,017$1,262,501▼ $25,516
Total Liabilities and Net Assets / Fund Balance$1,684,807$1,680,172▼ $4,635

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,977$94,770$385,747
Equipment$105,837$246,035$351,872
Leasehold Improvements$36,659$45,215$81,874
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rolf JohnsonPresident
Michael CarlsenVice President
Lisa CarlsenSecretary
Valerie JohnsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sunset Management IncManagement-$137,223
Revenue and Support

Revenue Composition

Contributions and Grants
$104,662
Program Service Revenue
$312,031
Investment Income
$72,862
Other Revenue
$166,329
All Other Contributions
$1,228
Change in Net Assets
$-137,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$631,636
Salaries, Compensation, and Employee Benefits$161,013
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$234,158
Other Salaries and Wages---$148,838
Fees for Services Management---$136,985
Fees for Service Investment Mgmnt Fees---$80,091
Depreciation Depletion---$35,329
Office Expenses---$26,645
Insurance---$20,652
Advertising---$17,224
Fees for Services Accounting---$12,243
Payroll Taxes---$12,175
Other Expenses---$6,976
Travel---$6,556
All Other Expenses---$6,356
Fees for Services Legal---$3,743
Grants to Domestic Orgs---$500
Total Functional Expenses$0$0$0$793,149
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-The same four officers serve on both boards and own 100% of Sunset Mgmt.Management FeesNo$136,985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

Michael Carlsen and Lisa Carlsen - family relationship Rolf Johnson & Valerie Johnson - family relationship Michael Carlsen, Lisa Carlsen, Rolf Johnson and Valerie Johnson-business relationship

Form 990, Part VI, Section A, line 3

Management duties are performed by Sunset Management Inc., a for-profit related organization.

Form 990, Part VI, Section A, line 6

One general class of membership which is acquired through purchase of a burial space.

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

Members approve appointment of the cemetery management company.

Form 990, Part VI, Section A, line 8B

There are no committees with the authority to act on behalf of the governing board.

Form 990, Part VI, Section B, line 11

There is no formal review process by the board in place for the Form 990.

Form 990, Part VI, Section C, line 19

The governing documents and financial statements are available to members of Sunset Memorial Gardens of Aberdeen Inc. upon request.

Filing and Contact Details

Filer

EIN
46-0237975
Phone
6052255361

Signing Officer

Name
Michael Carlsen
Title
Vice President
Phone
6052255361
Signed
2015-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Carlsen
Formed
1954
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
0
Employees
10
Volunteers
0

Preparer

Preparer
Melissa White CPA
Phone
6052258783
Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0The same four officers serve on both boards and own 100% of Sunset Mgmt.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0136985
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Management Fees
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Michael Carlsen and Lisa Carlsen - family relationship Rolf Johnson & Valerie Johnson - family relationship Michael Carlsen, Lisa Carlsen, Rolf Johnson and Valerie Johnson-business relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management duties are performed by Sunset Management Inc., a for-profit related organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2One general class of membership which is acquired through purchase of a burial space.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members approve appointment of the cemetery management company.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There is no formal review process by the board in place for the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents and financial statements are available to members of Sunset Memorial Gardens of Aberdeen Inc. upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0272094178
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Cemetery Management Company
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10Sunset Management Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine101708 8th Ave NE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0Aberdeen
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode057401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10Sunset Management Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10Perpetual Care and Maintenance Fund of Sunset Memorial Gardens
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0466011164
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Care Trust of Cemetery
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine101708 8th Ave NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Aberdeen
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode057401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01684807
IRS990/TotalAssetsEOYAmt01680172
IRS990/TotalAssetsGrp/BOYAmt01684807
IRS990/TotalAssetsGrp/EOYAmt01680172
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0104662
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0793149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0396790
IRS990/TotalLiabilitiesEOYAmt0417671
IRS990/TotalLiabilitiesGrp/BOYAmt0396790
IRS990/TotalLiabilitiesGrp/EOYAmt0417671
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01288017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01262501
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0312031
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt072862
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0478360
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0655884
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01684807
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01680172
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06556
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101708 8th Ave NE
IRS990/USAddress/City0Aberdeen
IRS990/USAddress/State0SD
IRS990/USAddress/ZIPCode057401
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.sunsetaberdeen.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Carlsen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum06052255361
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10Sunset Memorial Gardens of Aberdeen
ReturnHeader/Filer/BusinessNameControlTxt0SUNS
ReturnHeader/Filer/EIN0460237975
ReturnHeader/Filer/PhoneNum06052255361
ReturnHeader/Filer/USAddress/AddressLine101708 8th Ave NE
ReturnHeader/Filer/USAddress/City0Aberdeen
ReturnHeader/Filer/USAddress/State0SD
ReturnHeader/Filer/USAddress/ZIPCode057401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1024 2ND AVE SW PO BOX 430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ABERDEEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0574020430
ReturnHeader/PreparerPersonGrp/PhoneNum06052258783
ReturnHeader/PreparerPersonGrp/PreparationDt02015-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Melissa White CPA
ReturnHeader/ReturnTs02015-01-15T10:28:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-03-01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.30$1.02$0.72$0.60$0.13
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.27$1.02$0.52$0.52$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.29$0.96$0.41$0.47$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.29$1.07$0.55$0.50$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.31$1.07$0.47$0.37$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.33$0.87$0.38$0.48$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.34$0.98$0.49$0.49$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.37$1.05$0.51$0.53$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.38$1.06$0.42$0.49$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.40$1.04$0.50$0.61$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.64$0.41$1.23$0.55$0.61$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.42$1.26$0.66$0.79$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.40$1.29$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.36$1.40$1.20
2011Summary only. Only limited summary data is available for this year.$1.95$0.01$1.94$0.62$0.59$0.03