Operation and maintenance of public cemetery

Tax-exempt charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
4 of 6
filings with a surplus
Average surplus $50K a year · 29% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Plus $955K in investments, Pt X · Ln 11–13
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$553K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$122K
-17% vs prior year
Spent
$144K
To programs
67%
Net assets
$929K
By yearFY2020–FY2025
Revenue
$122K
FY2025▼ -17%
Tap a bar for its year
Revenue by fiscal year
FY2020$140K
FY2021$120K
FY2022$398K
FY2023$131K
FY2024$147K
FY2025$122K
Expenses
$144K
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$104K
FY2021$96K
FY2022$130K
FY2023$142K
FY2024$141K
FY2025$144K
Net assets
$929K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$599K
FY2021$717K
FY2022$837K
FY2023$873K
FY2024$897K
FY2025$929K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1944.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $97K Management & general 12% · $17K

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

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Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

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

NameFY2023FY2022FY2021FY2020
Peter Lokemoan$1,050$675$900$975
James Lokemoan$1,050$675$900$950
Daniel Frick$675$675$900$975
Gerald Kunkel——$525$975
Richard Pehlke———$75
Randy Osness———$75
Ron Peterson———$75
Howard Peck———$75

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Maintains public cemeteries, ensuring respectful care and upkeep of burial grounds.

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Provided by the organization

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1 program · $97K · in their own filed words · FY2025
01

Operation of a public cemetery

$97Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$250K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$122K
Ln 12
Fees for servicesLn 2g$76K
Investment incomeLn 3$54K
Money outPt IX
$144K
Ln 25
Programscol B$97K
Managementcol C$17K
Owns and owesPt X
$929K
net assets · Ln 32
Cash and savingsLn 1–2$50K
Total assetsLn 16$1.5M
LiabilitiesLn 26$553K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$76K
Investment incomeLn 3$54K
Gains on assetsLn 7$0
Total revenueLn 12$122K
Assets in detailPt X, end of year
CashLn 1$100
SavingsLn 2$50K
Cash and savings togetherLn 1–2$50K
InvestmentsLn 11–13$955K
Land, buildings, equipmentLn 10c$399K
Other assetsLn 15$3K
Total assetsLn 16$1.5M
LiabilitiesLn 26$553K
Net assetsLn 32$929K
OperationsPt I, VI
EmployeesI 59
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$57K$50K
InvestmentsLn 11–13$847K$955K
Land, buildings, equipmentLn 10c$428K$399K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$560K$553K
Net assetsLn 32$897K$929K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$56K$56K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$6K$6K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$7K$7K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$11K$11K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$30K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$24K$24K
All other expensesLn 24e$0
Total functional expensesLn 25$144K$97K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $122K$144K−$22K$929K 990 PDF
FY2024 $147K$141K$6K$897K 990 PDF
FY2023 $131K$142K−$11K$873K 990 PDF
FY2022 $398K$130K$269K$837K 990 PDF
FY2021 $120K$96K$24K$717K 990 PDF
FY2020 $140K$104K$35K$599K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $121,803 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $61,810$75,751
I-10 Investment incomePrior year $57,920$53,795
I-11 Other revenuePrior year $27,045−$7,743
I-12 Total revenuePrior year $146,775$121,803
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $58,564$61,946
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $81,992$81,724
I-18 Total expensesPrior year $140,556$143,670
I-19 Revenue less expensesPrior year $6,219−$21,867
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $121,803 across 8 lines filed
Lines not itemized here account for −$7,743 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $75,751$75,751
VIII-3 Investment incomeRelated to mission $53,795$53,795
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $121,803$121,803
Part IX · Statement of functional expenses $143,670 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $56,030$56,030
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $5,916$5,916
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,150$2,150
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $7,142$7,142
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $11,376$11,376
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$29,628
IX-23 InsuranceManagement $7,836$7,836
IX-24 Other expenses (24a–d)Programs $23,592$23,592
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $96,914 · Management $17,128 · Fundraising $0$143,670
Part X · Balance sheet $1,481,612 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $100$100
X-2 Savings and temporary cash investmentsStart of year $56,508$49,697
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $121,113$75,120
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $428,341$398,713
X-11 Publicly traded securitiesStart of year $847,364$955,082
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2,850$2,900
X-16 Total assetsStart of year $1,456,276$1,481,612
X-19 Deferred revenueStart of year $40,907$36,682
X-25 Other liabilitiesStart of year $518,795$515,889
X-26 Total liabilitiesStart of year $559,702$552,571
X-32 Total net assets or fund balancesStart of year $896,574$929,041
X-33 Total liabilities and net assetsStart of year $1,456,276$1,481,612
Part XI · Reconciliation of net assets $929,041 net assets at year end
XI-1 Total revenue$121,803
XI-2 Total expenses$143,670
XI-3 Revenue less expenses−$21,867
XI-4 Net assets at start of year$896,574
XI-8 Prior period adjustments$404
XI-9 Other changes in net assets$53,930
XI-10 Net assets at end of year$929,041

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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