Sunset Memorial Gardens Inc

Nonprofit profile at a glance

EIN
420817684
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Fargo, ND, USA
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Cemeteries

Official website

Reported finances

Revenue
$466,366
Expenses
$286,224
Assets
$2,794,845
Liabilities
$3,896

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • MARY HILDRE (PRESIDENT)

People named in this filing

  • RANDY CLARK (BOARD MEMBER)
  • JOSEPH ENGEL (BOARD MEMBER)
  • MARY HILDRE (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sale of burial lots and columbarium niches for interment of human remains, maintenance of buildings and grounds and normal accounting and recordkeeping for a typical cemetery operation

What it reported doing in 2025

The organization successfully completed the sale of burial lots and niches to many persons and operated the cemetery in the usual efficient manner. We were successful in building some cash reserves for future needs and also added additional dollars to the perpetual care trust fund although the trust fund declined in total market value due to difficult market conditions.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 38.6%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 9.76; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.