Sunset Gardens INC

Not tax-deductible

Centerlia, MO501(c)(4) EIN 23-7415091Revenue $349K in FY2024Latest return filed Aug 8, 2025

On file with the IRSCenterlia, MOTax-exempt since Apr 1975

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $300 a year.

How does your 990 look to donors? Take the 10-Question Audit

To provide low income housing for the elderly.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7415091) · Dispute this line
501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
97¢ of each $1 spent went to programs.
Run by 7 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $17K a year · 5% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
97%
of spending
97% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$35K
to officers and key staff · 12% of spending
Pay to officers and key staff is 12% of spending.
Part VII, Section A
8.3 mo
of spending, in cash
8.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$636K
136% of total assets
Liabilities are 136% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$349K
+5% vs prior year
Spent
$303K
To programs
97%
Net assets
−$168K
By yearFY2020–FY2024
Revenue
$349K
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$297K
FY2021$315K
FY2022$317K
FY2023$331K
FY2024$349K
Expenses
$303K
FY2024▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$292K
FY2021$300K
FY2022$311K
FY2023$320K
FY2024$303K
Net assets
−$168K
FY2024▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2020−$246K
FY2021−$230K
FY2022−$224K
FY2023−$213K
FY2024−$168K

From the FY2024 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $293K Management & general 3% · $10K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

10 people listed on the 990; $35K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$20,808Pt VII · Sec A
$13,056Pt VII · Sec A
Secretary
$1,224Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Stan Fadler$20,808$20,808$18,360$18,360$14,688
Donna McManama$13,056$13,056$11,424$11,424—
Catena Beard————$9,803
Della Henry$1,224$1,224$1,224$1,224$1,224

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sunset Gardens INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers affordable housing for seniors in need.

Questions for Sunset Gardens INC

Tap to ask. Sunset Gardens INC sees how many people are interested.

Your first name shows with your question. Sunset Gardens INC answers here, for everyone.

1 program · $293K · in their own filed words · FY2024
01

Low income housing for the elderly

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-7415091) · Dispute this line
$293Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2022 · $785K federal money spent
Rural Rental Housing LoansDepartment of Agriculture · ALN 10.415 · Direct$763K
Rural Rental Assistance PaymentsDepartment of Agriculture · ALN 10.427 · Direct$22K

The auditor reported: a weakness in money controls.

Year ending Dec 2021 · $826K federal money spent
Rural Rental Housing LoansDepartment of Agriculture · ALN 10.415 · Direct$806K
Rural Rental Assistance PaymentsDepartment of Agriculture · ALN 10.427 · Direct$20K

The auditor reported: a weakness in money controls.

Year ending Dec 2020 · $816K federal money spent
Rural Rental Housing LoansDepartment of Agriculture · ALN 10.415 · Direct$816K

The auditor reported no findings.

Year ending Dec 2019 · $848K federal money spent
Rural Rental Housing LoansDepartment of Agriculture · ALN 10.415 · Direct$848K

The auditor reported no findings.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$349K
Ln 12
Fees for servicesLn 2g$335K
Other incomeLn 4–11$8K
Investment incomeLn 3$6K
Money outPt IX
$303K
Ln 25
Programscol B$293K
Managementcol C$10K
Owns and owesPt X
−$168K
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$468K
LiabilitiesLn 26$636K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$335K
Investment incomeLn 3$6K
Other incomeLn 4–11$8K
Gains on assetsLn 7−$521
Total revenueLn 12$349K
Assets in detailPt X, end of year
SavingsLn 2$210K
Cash and savings togetherLn 1–2$210K
Prepaid expenses and deferred chargesLn 9$29K
Land, buildings, equipmentLn 10c$230K
Total assetsLn 16$468K
LiabilitiesLn 26$636K
Net assetsLn 32−$168K
OperationsPt I, VI
EmployeesI 59
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$196K$210K
Land, buildings, equipmentLn 10c$249K$230K
Total assetsLn 16$471K$468K
LiabilitiesLn 26$685K$636K
Net assetsLn 32−$213K−$168K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$35K$35K
Other salaries and wagesLn 7$18K$18K
Payroll taxesLn 10$4K$4K
Accounting feesLn 11c$6K$6K
Advertising and promotionLn 12$112$112
Office expensesLn 13$3K$3K
OccupancyLn 16$86K$86K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$32K$32K
InsuranceLn 23$37K$37K
Other expenses (24a–d)Ln 24$71K$71K
All other expensesLn 24e$5K$4K$869
Total functional expensesLn 25$303K$293K$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Aug 8, 2025 $349K$303K$46K−$168K 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $331K$320K$11K−$213K 990 PDF
FY2022Filed with the IRS May 23, 2023 $317K$311K$6K−$224K 990 PDF
FY2021Filed with the IRS May 16, 2022 $315K$300K$15K−$230K 990 PDF
FY2020Filed with the IRS May 4, 2021 $297K$292K$4K−$246K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $348,569 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $321,542$334,727
I-10 Investment incomePrior year $2,566$6,159
I-11 Other revenuePrior year $6,776$7,683
I-12 Total revenuePrior year $330,884$348,569
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $52,024$57,422
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $267,852$245,414
I-18 Total expensesPrior year $319,876$302,836
I-19 Revenue less expensesPrior year $11,008$45,733
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $348,569 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $334,727$334,727
VIII-3 Investment incomeExcluded from tax $6,680$6,680
VIII-7 Net gain or loss on sales of assetsUnrelated business −$521−$521
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,683$7,683
VIII-12 Total revenueRelated to mission $342,410 · Unrelated business −$521 · Excluded from tax $6,680$348,569
Part IX · Statement of functional expenses $302,836 across 12 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $35,377$35,377
IX-7 Other salaries and wagesPrograms $17,864$17,864
IX-10 Payroll taxesPrograms $4,181$4,181
IX-11c Accounting feesManagement $6,290$6,290
IX-12 Advertising and promotionPrograms $112$112
IX-13 Office expensesManagement $3,172$3,172
IX-16 OccupancyPrograms $86,274$86,274
IX-20 InterestPrograms $5,406$5,406
IX-22 Depreciation, depletion and amortizationPrograms $31,511$31,511
IX-23 InsurancePrograms $36,746$36,746
IX-24 Other expenses (24a–d)Programs $71,259$71,259
IX-24e All other expensesPrograms $3,775 · Management $869$4,644
IX-25 Total functional expensesPrograms $292,505 · Management $10,331 · Fundraising $0$302,836
Part X · Balance sheet $468,418 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $195,796$209,518
X-9 Prepaid expenses and deferred chargesStart of year $26,758$28,585
X-10c Land, buildings and equipment, netStart of year $248,718$230,315
X-16 Total assetsStart of year $471,272$468,418
X-17 Accounts payable and accrued expensesStart of year $6,072$6,071
X-23 Secured mortgages and notes payableStart of year $656,959$608,119
X-25 Other liabilitiesStart of year $21,483$21,737
X-26 Total liabilitiesStart of year $684,514$635,927
X-27 Net assets without donor restrictionsStart of year −$329,007−$297,972
X-28 Net assets with donor restrictionsStart of year $115,765$130,463
X-32 Total net assets or fund balancesStart of year −$213,242−$167,509
X-33 Total liabilities and net assetsStart of year $471,272$468,418
Part XI · Reconciliation of net assets −$167,509 net assets at year end
XI-1 Total revenue$348,569
XI-2 Total expenses$302,836
XI-3 Revenue less expenses$45,733
XI-4 Net assets at start of year−$213,242
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$167,509

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.