Sunset Hills Association FY2020 filing

Tax-deductible

Flint, MICemetery / fraternalSince 1953EIN 38-1083400Revenue $2.4M in FY2020

On file with the IRSsunsethills.com3400 W Bristol Rd, 48507-3112 · Flint, MITax-exempt since Jan 1973

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Cemetery and crematory operation

Tax-exempt charity; gifts are tax-deductible.
$6K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average deficit $1.0M a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$6K
to officers and key staff · 0.5% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
42 mo
of spending, in cash
Looks good: 42.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $697K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$54.0M
85% of total assets
Concern: liabilities are 85% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
Spent
$1.2M
To programs
0%
Net assets
$9.8M
By yearFY2020–FY2025
Revenue
$2.4M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$5.0M
FY2022$3.1M
FY2023$3.8M
FY2024$36.5M
FY2025$10.3M
Expenses
$1.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.6M
FY2023$1.5M
FY2024$1.3M
FY2025$60.4M
Net assets
$9.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$9.8M
FY2021$12.3M
FY2022$13.3M
FY2023$14.9M
FY2024$50.1M
FY2025$0

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1973.

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

Who runs it and what they're paid

5 people listed on the 990; $6K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chairman Eme
$1,200Pt VII · Sec A
$1,200Pt VII · Sec A
Vice Preside
$1,200Pt VII · Sec A
$1,200Pt VII · Sec A
Secretary/Tr
$1,200Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kathryn Koegel$1,200$1,200$1,200$1,200$1,200$1,200
John Koegel$1,200$1,200$1,200$1,200$1,200$1,200
Jeffry Rocco$1,200$1,200————
Carol Neithercut$1,200$1,200$1,200$1,200——
Anne Rocco$1,200$1,200$1,200$1,200——
Jeffry D Rocco——$1,200$1,200$1,200$1,200
Mark Neithercut———$1,200——
Albert J Koegel—————$1,200

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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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates and maintains cemeteries and crematories for public use.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Operation of a cemetery and crematory

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$697K
Grants paid · 2 grants · $60.3M · 2025–2025
Community Foundation of Greater FlintFY2025$45,526,744
Anna Paulina FoundationMI · FY2025$14,729,481

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Investment incomeLn 3$1.4M
Fees for servicesLn 2g$705K
Other incomeLn 4–11$352K
Money outPt IX
$1.2M
Ln 25
Owns and owesPt X
$9.8M
net assets · Ln 32
Cash and savingsLn 1–2$4.1M
Total assetsLn 16$63.8M
LiabilitiesLn 26$54.0M
PeoplePt VI, VII
5
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$705K
Investment incomeLn 3$1.4M
Other incomeLn 4–11$352K
Gains on assetsLn 7−$365K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$4.1M
Cash and savings togetherLn 1–2$4.1M
InvestmentsLn 11–13$23.2M
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$29.2M
Total assetsLn 16$63.8M
LiabilitiesLn 26$54.0M
Net assetsLn 32$9.8M
OperationsPt I, VI
EmployeesI 59
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$1.9M$4.1M
InvestmentsLn 11–13$18.9M$23.2M
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$62.3M$63.8M
LiabilitiesLn 26$53.1M$54.0M
Net assetsLn 32$9.3M$9.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$6K
Other salaries and wagesLn 7$549K
Pension plan contributionsLn 8$29K
Other employee benefitsLn 9$126K
Payroll taxesLn 10$32K
Accounting feesLn 11c$5K
Advertising and promotionLn 12$560
Office expensesLn 13$8K
Conferences, conventions and meetingsLn 19$442
Depreciation, depletion and amortizationLn 22$121K
InsuranceLn 23$25K
Other expenses (24a–d)Ln 24$189K
All other expensesLn 24e$67K
Total functional expensesLn 25$1.2M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $10.3M$60.4M−$50.0M$0 990 PDF
FY2024 $36.5M$1.3M$35.2M$50.1M 990 PDF
FY2023 $3.8M$1.5M$2.3M$14.9M 990 PDF
FY2022 $3.1M$1.6M$1.5M$13.3M 990 PDF
FY2021 $5.0M$1.3M$3.6M$12.3M 990 PDF
FY2020 Viewing $2.4M$1.2M$1.3M$9.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,418,030 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $654,840$704,645
I-10 Investment incomePrior year $1,656,558$1,361,368
I-11 Other revenuePrior year $237,124$352,017
I-12 Total revenuePrior year $2,548,522$2,418,030
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $717,472$741,905
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $345,579$415,399
I-18 Total expensesPrior year $1,063,051$1,157,304
I-19 Revenue less expensesPrior year $1,485,471$1,260,726
Part VI · Governance 0 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
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 $2,418,030 across 4 lines filed
Lines not itemized here account for $352,017 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $704,645$704,645
VIII-3 Investment incomeRelated to mission $1,726,389$1,726,389
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$365,021−$365,021
VIII-12 Total revenueRelated to mission $2,783,051 · Excluded from tax −$365,021$2,418,030
Part IX · Statement of functional expenses $1,157,304 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$6,000
IX-7 Other salaries and wages$549,302
IX-8 Pension plan contributions$29,062
IX-9 Other employee benefits$125,900
IX-10 Payroll taxes$31,641
IX-11c Accounting fees$4,800
IX-12 Advertising and promotion$560
IX-13 Office expenses$7,654
IX-19 Conferences, conventions and meetings$442
IX-22 Depreciation, depletion and amortization$121,062
IX-23 Insurance$24,972
IX-24 Other expenses (24a–d)$188,773
IX-24e All other expenses$67,136
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$1,157,304
Part X · Balance sheet $63,807,434 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $1,869,834$4,063,739
X-4 Accounts receivableStart of year $162,785$121,342
X-8 Inventories for sale or useStart of year $5,491,611$5,424,096
X-9 Prepaid expenses and deferred chargesStart of year $6,664$7,114
X-10c Land, buildings and equipment, netStart of year $1,873,053$1,754,920
X-11 Publicly traded securitiesStart of year $18,916,469$23,199,578
X-15 Other assetsStart of year $34,020,147$29,236,645
X-16 Total assetsStart of year $62,340,563$63,807,434
X-17 Accounts payable and accrued expensesStart of year $51,457$44,890
X-25 Other liabilitiesStart of year $52,677,289$53,620,677
X-26 Total liabilitiesStart of year $53,067,355$54,004,036
X-32 Total net assets or fund balancesStart of year $9,273,208$9,803,398
X-33 Total liabilities and net assetsStart of year $62,340,563$63,807,434
Part XI · Reconciliation of net assets $9,803,398 net assets at year end
XI-1 Total revenue$2,418,030
XI-2 Total expenses$1,157,304
XI-3 Revenue less expenses$1,260,726
XI-4 Net assets at start of year$9,273,208
XI-9 Other changes in net assets−$730,536
XI-10 Net assets at end of year$9,803,398

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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