Battle Creek Mem Park Assn EIN 38-0331810

Battle Creek Mem Park Assn

EIN  38-0331810 Cemetery / fraternal Battle Creek, MI
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Offers premium cemetery property, services, and merchandise with exceptional care.
Leadership
Sean Dugan · Director
Money in and out
$812K revenue, $897K expenses
Bottom line
-10% surplus margin

Offers premium cemetery property, services, and merchandise with exceptional care. For fiscal year 2025 it reported $812K in revenue, $897K in expenses, and $1.2M in net assets.Pt I

Reported financial activity · FY2025
Total revenue
$812K
Pt VIII · Ln 12
Total expenses
$897K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$85K
Where spending went · Part IX cols B–D
Program services $1.00
Surplus margin
-10%
revenue over expenses, this year▼ -230% vs prior filing year
Program spending
100%
of expenses reach programs0% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$812K
FY2025▼ -14%
Expenses
$897K
FY2025▲ +3%
Total assets
$1.2M
FY2025▼ -7%
Total liabilities
$10K
FY2025▼ -2%
Total revenue
$812K
Pt VIII · Ln 12
Total expenses
$897K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$85K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
01

Provide customers with the highest standard of caring while offing premium quality cemetary property, services,and merchandise for the battle creek area.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBattle Creek Mem Park Assn
EINHdr · item D38-0331810
Principal addressHdr · item CBattle Creek, MI
WebsiteHdr · item Jwww.bcmemorialpark.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(13) · active
NTEE classificationIRS BMFMutual/Membership (Y50)
Ruling yearIRS BMFJan 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Presid
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

John Rodgers’s $82K as General Mana is at the 93rd percentile of top reported officer pay among 537 $100K–1M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
John Rodgers$82,393$75,513$69,746

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.

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Statement of Revenue

Part VIII
Program service revenue$763K · 94%
Investment income$40K · 5%
Other revenue$9K · 1%
Program service revenue94%$763K
Investment income5%$40K
Other revenue1%$9K
Total revenueLn 12$812K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$897K
Total functional expensesLn 25$897K

Balance Sheet

Part X · end of year
CashLn 1$352K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$10K
Total net assetsLn 32$1.2M
Months of cash on handcomputed4.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $476K · Operating expenses/yr $897K
6.4 months
Where the money goes
Program services
Program services $897K · Total expenses $897K
100%
Management & General
Management & general $0 · Total expenses $897K
0%
Fundraising
Fundraising $0 · Total expenses $897K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $812K
0%
Government reliance
Government grants — · Total revenue $812K
Earned-income share
Program service revenue $763K · Total revenue $812K
94%
Investment reliance
Investment income $40K · Total revenue $812K
+5%
Program self-sufficiency
Program service revenue $763K · Total expenses $897K
85%
Growth & trend
Revenue growth (YoY)
This year $812K · Prior year $949K
-14%
Revenue CAGR
FY2019 $697K · FY2024 $812K
+3%
Net-asset trend (YoY)
End of year $1.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $812K · Expenses $897K
-10%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $1.2M · Total assets $1.2M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $123K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.2M
10%
People & payroll
Highest Reported Total Compensation
Individual Sean Dugan · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $897K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $443K · Total expenses $897K
49%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Revenue growth -14%
Legal fee ratio 0%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$812K revenue · viewing · ⤓ 990 PDF
FY2024$949K revenue · ⤓ 990 PDF
FY2023$813K revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$824K revenue · ⤓ 990 PDF
FY2020$697K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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