Sunset Memorial Gardens Perpetual Care Trust

Nonprofit profile at a glance

EIN
264623112
IRS 990-EZ coverage
2019–2025
Forms available
Form 990-EZ 2025, Form 990-N 2018
Location
Aurora, NE, USA
Phone
4026943136
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$5,717
Expenses
$6,692
Assets
$187,574

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

Leadership & pay

1 person listed

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

Overview

Mission

This trust fund was established for the purpose of managing funds received for the general care and maintenance of the cemetery. Deposits are made to the trust fund from a portion of the proceeds received from the sale of interment, entombment, and inurnment rights in sections, lots, mausoleums, lawn crypts, and niches in the cemetery.

What it reported doing in 2025

General care and maintenance of cemetery.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 82
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -17.1%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 28.03; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -27.7% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.