Civic Intelligence

Perpetual Care & Maintenance Fund Of

EIN 46-6011164 • 501(c)13 • Aberdeen, SD

Profile

None

379452 S Shore DrAberdeen, SD 57401

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2025

Net Margin

32nd percentile

-5.4%

Higher net margin than 32% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$32,153

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 50.3% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

4.3%

Faster asset growth than 67% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

-2.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$398,646

Up $16,278 (+4.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$398,646

Up $16,278 (+4.3%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin32nd percentile

Revenue

Down

$63,870

Down $1,757 (-2.7%) from 2024

Expenses

Down

$67,342

Down $62,669 (-48%) from 2024

Net Income

Up

-$3,472

Up $60,912 (+95%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,318,824Liabilities 2010: $0Net Assets 2010: $1,318,8242010Assets 2011: $1,129,705Liabilities 2011: $0Net Assets 2011: $1,129,7052011Assets 2012: $979,224Liabilities 2012: $0Net Assets 2012: $979,2242012Assets 2013: $873,499Liabilities 2013: $0Net Assets 2013: $873,4992013Assets 2014: $858,165Liabilities 2014: $0Net Assets 2014: $858,1652014Assets 2015: $739,057Liabilities 2015: $0Net Assets 2015: $739,0572015Assets 2016: $616,109Liabilities 2016: $0Net Assets 2016: $616,1092016Assets 2017: $603,984Liabilities 2017: $0Net Assets 2017: $603,9842017Assets 2018: $594,225Liabilities 2018: $0Net Assets 2018: $594,2252018Assets 2019: $459,703Liabilities 2019: $0Net Assets 2019: $459,7032019Assets 2020: $483,396Liabilities 2020: $0Net Assets 2020: $483,3962020Assets 2021: $506,813Liabilities 2021: $0Net Assets 2021: $506,8132021Assets 2022: $523,764Liabilities 2022: $0Net Assets 2022: $523,7642022Assets 2023: $443,872Liabilities 2023: $0Net Assets 2023: $443,8722023Assets 2024: $382,368Liabilities 2024: $0Net Assets 2024: $382,3682024Assets 2025: $398,646Liabilities 2025: $0Net Assets 2025: $398,6462025

Highlighted filing

2025

Assets$398,646
Liabilities$0
Net Assets$398,646
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$300K$200K$100K$0-$100K-$200KExpenses 2010: $202,6762010Expenses 2011: $52,8182011Expenses 2012: $193,3682012Expenses 2013: $204,1202013Revenue 2014: $91,179Expenses 2014: $115,891Net Income 2014: -$24,7122014Revenue 2015: $69,545Expenses 2015: $209,564Net Income 2015: -$140,0192015Revenue 2016: $63,313Expenses 2016: $132,141Net Income 2016: -$68,8282016Revenue 2017: $43,464Expenses 2017: $107,313Net Income 2017: -$63,8492017Revenue 2018: $82,313Expenses 2018: $141,224Net Income 2018: -$58,9112018Revenue 2019: $97,871Expenses 2019: $149,580Net Income 2019: -$51,7092019Revenue 2020: $47,668Expenses 2020: $71,025Net Income 2020: -$23,3572020Revenue 2021: $56,799Expenses 2021: $56,614Net Income 2021: $1852021Revenue 2022: $75,277Expenses 2022: $64,390Net Income 2022: $10,8872022Revenue 2023: $56,309Expenses 2023: $78,520Net Income 2023: -$22,2112023Revenue 2024: $65,627Expenses 2024: $130,011Net Income 2024: -$64,3842024Revenue 2025: $63,870Expenses 2025: $67,342Net Income 2025: -$3,4722025

Highlighted filing

2025

Revenue$63,870
Expenses$67,342
Net Income-$3,472
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$398,646
Liabilities
$0
Net assets
$398,646
Revenue
$63,870
Expenses
$67,342
Net income
-$3,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.06$0.07$0.00
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$0.07$0.13$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.06$0.08$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.08$0.06$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.06$0.06$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$0.05$0.07$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$0.10$0.15$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$0.08$0.14$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.60$0.04$0.11$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.06$0.13$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.00$0.74$0.07$0.21$0.14
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.09$0.12$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.00$1.13$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$168,716
Mission and Program Overview

Mission

None

Perpetual care of non-profit cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$382,368$398,646▲ $16,278
Investments in Publicly Traded Securities$371,747$390,333▲ $18,586
Savings and Temporary Cash Investments$10,621$8,313▼ $2,308
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$382,368$398,646▲ $16,278
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$382,368$398,646▲ $16,278
Total Liabilities and Net Assets / Fund Balance$382,368$398,646▲ $16,278
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Lisa CarlsenTrustee$32,153$32,153
Michael CarlsenTrustee$29,153$29,153
Rolf JohnsonTrustee$17,653$17,653
Valerie JohnsonTrustee$17,193$17,193
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$31,683
Investment Income
$32,187
Other Revenue
$0
Change in Net Assets
$-3,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$61,045
Other Expenses$6,297
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$61,045
Fees for Service Investment Mgmnt Fees---$5,869
Other Expenses---$428
Total Functional Expenses$0$0$0$67,342
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sunset Memorial Gardens of Aberdeen IncAberdeen, SD501(c)(13)Care of the nonprofit cemetery, Sunset Memorial Gardens of Aberdeen, Inc.$61,045
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

“Michael Carlsen and Lisa Carlsen have a Family Relationship. Rolf Johnson and Valerie Johnson have a Family Relationship. Michael Carlsen, Lisa Carlsen, Rolf Johnson, and Valerie Johnson all have a business relationship.”

Form 990, Part VI, Section A, line 3

“Management duties are performed by Sunset Management, Inc., a for-profit related organization. Fees for duties are paid by Sunset Memorial Gardens of Aberdeen, the charitable related organization.”

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

“There are no meetings held by the governing board of the Perpetual Care and Maintenance Fund. Governance decisions for the Fund are documented in the minutes of Sunset Memorial Gardens of Aberdeen, Inc. and by the board of the management company, Sunset Management, Inc.”

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 11B

“No review will be conducted by the trustees prior to filing.”

Form 990, Part VI, Section C, line 19

“The financial statements are available to the members of Sunset Memorial Gardens of Aberdeen, Inc. upon request.”

Filing and Contact Details

Filer

Filer Name
Perpetual Care & Maintenance Fund of
EIN
46-6011164
Phone
6053803512
Address
379452 S Shore Dr, Aberdeen, SD 57401

Signing Officer

Name
Michael Carlsen
Title
Trustee
Phone
6053803512
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Carlsen
Formed
1959
Legal Domicile
Sd
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Eide Bailly LLP
Address
4585 Coleman St Ste 200, Bismarck, ND 58503
Preparer
Lisa Chaffee CPA
Phone
7012551091
Raw XML Appendix326 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Perpetual care of non-profit cemetery.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Michael Carlsen
IRS990/BooksInCareOfDetail/PhoneNum06053803512
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0379452 S Shore Dr
IRS990/BooksInCareOfDetail/USAddress/CityNm0Aberdeen
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057401
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt061045
IRS990/CYInvestmentIncomeAmt032187
IRS990/CYOtherExpensesAmt06297
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt031683
IRS990/CYRevenuesLessExpensesAmt0-3472
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt067342
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt063870
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0The organization was involved in various investing activities. Income from the investing activities was disbursed to the nonprofit cemetery, Sunset Memorial Gardens of Aberdeen, Inc., for perpetual care of the cemetery as a whole. The organization provided $61,045 for care of Sunset Memorial Gardens of Aberdeen, Inc. in fiscal year 2025.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt05869
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Lisa Carlsen
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Carlsen
IRS990/Form990PartVIISectionAGrp/PersonNm2Rolf Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm3Valerie Johnson
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt032153
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt129153
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt217653
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt317193
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01959
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt021090
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticOrgsGrp/TotalAmt061045
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0125936
IRS990/GrossReceiptsAmt0168716
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt011097
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011097
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0371747
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0390333
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0SD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0104846
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0None
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0382368
IRS990/NetAssetsOrFundBalancesEOYAmt0398646
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt021090
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt021090
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt019750
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Foreign Taxes
IRS990/OtherExpensesGrp/TotalAmt0428
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Michael Carlsen
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0Fund Allocation-Perpet
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031683
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0123400
IRS990/PYInvestmentIncomeAmt027524
IRS990/PYOtherExpensesAmt06611
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt038103
IRS990/PYRevenuesLessExpensesAmt0-64384
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0130011
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt065627
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-3472
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0382368
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0398646
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010621
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08313
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt061045
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(13)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Care of the nonprofit cemetery, Sunset Memorial Gardens of Aberdeen, Inc.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Sunset Memorial Gardens of Aberdeen Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0460237975
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0379452 S Shore Dr
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Aberdeen
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd057401
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Funds are allocated to a related organization with the same governing board members.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Michael Carlsen and Lisa Carlsen have a Family Relationship. Rolf Johnson and Valerie Johnson have a Family Relationship. Michael Carlsen, Lisa Carlsen, Rolf Johnson, and Valerie Johnson all have a business relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Management duties are performed by Sunset Management, Inc., a for-profit related organization. Fees for duties are paid by Sunset Memorial Gardens of Aberdeen, the charitable related organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no meetings held by the governing board of the Perpetual Care and Maintenance Fund. Governance decisions for the Fund are documented in the minutes of Sunset Memorial Gardens of Aberdeen, Inc. and by the board of the management company, Sunset Management, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There are no committees with the authority to act on behalf of the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No review will be conducted by the trustees prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The financial statements are available to the 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 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0272094178
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Cemetery Management Company
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Sunset Management Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0379452 S Shore Dr
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Aberdeen
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd057401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Sunset Memorial Gardens of Aberdeen Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0460237975
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Cemetery
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0379452 S Shore Dr
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Aberdeen
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd057401
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0382368
IRS990/TotalAssetsEOYAmt0398646
IRS990/TotalAssetsGrp/BOYAmt0382368
IRS990/TotalAssetsGrp/EOYAmt0398646
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt067342
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0382368
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0398646
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt031683
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt032187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt063870
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382368
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0398646
IRS990/TotReportableCompRltdOrgAmt096152
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0379452 S Shore Dr
IRS990/USAddress/CityNm0Aberdeen
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057401
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Carlsen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum06053803512
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Perpetual Care & Maintenance Fund of
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Sunset Memorial Gardens
ReturnHeader/Filer/BusinessNameControlTxt0PERP
ReturnHeader/Filer/EIN0466011164
ReturnHeader/Filer/PhoneNum06053803512
ReturnHeader/Filer/USAddress/AddressLine1Txt0379452 S Shore Dr
ReturnHeader/Filer/USAddress/CityNm0Aberdeen
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eide Bailly LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04585 Coleman St Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bismarck
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058503
ReturnHeader/PreparerPersonGrp/PhoneNum07012551091
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Chaffee CPA
ReturnHeader/ReturnTs02025-08-20T10:21:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-01
ReturnHeader/TaxPeriodEndDt02025-01-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.