C E Conrad Memorial Cemetery Association

Tax-deductible

Kalispell, MTCemetery / fraternalEIN 81-0123760Revenue $424K in FY2024

On file with the IRS641 Conrad Dr, 59901-4629 · Kalispell, MTTax-exempt since Sep 1937

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Ce Conrad Memorial Cemetery Association acquires, develops, maintains, and operates the Cemetery in perpetuity in a manner respectful of the intent of the founding Conrad family and the families served by the Cemetery.

Tax-exempt charity; gifts are tax-deductible.
55¢ of each $1 spent went to programs.
$58K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $95K a year · 23% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
55%
of spending
Worth a look: 55% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$63K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$424K
-11% vs prior year
Spent
$314K
To programs
55%
Net assets
$2.7M
By yearFY2019–FY2024
Revenue
$424K
FY2024▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2019$371K
FY2020$381K
FY2021$417K
FY2022$476K
FY2024$424K
Expenses
$314K
FY2024▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2019$267K
FY2020$293K
FY2021$342K
FY2022$375K
FY2024$314K
Net assets
$2.7M
FY2024▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2019$2.2M
FY2020$2.3M
FY2021$2.4M
FY2022$2.5M
FY2024$2.7M

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1937.

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

Where the money goes

55 cents of each dollar spent went to programs.

Program services 55% · $173K Management & general 45% · $141K

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

5 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation
$57,500Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2022FY2021FY2020FY2019
Dr James Korn$57,500————
Dr James H Korn—$51,600$40,773$35,071$33,600

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 and operates a cemetery in perpetuity, honoring founding family wishes.

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Provided by the organization

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2 programs · $173K · in their own filed words · FY2024
01

Ce conrad memorial cemetery performs burial services for the local population on its grounds in a manner that shows the deceased the respect and honor they deserve.

$92Kprogram expense
02

Ce conrad memorial cemetery maintains the cemetery grounds to honor the natural beauty of the location and guarantee the perpetual care of those resting there.

$81Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$424K
Ln 12
Fees for servicesLn 2g$309K
Other incomeLn 4–11$62K
Investment incomeLn 3$54K
Money outPt IX
$314K
Ln 25
Programscol B$173K
Managementcol C$141K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$2.8M
LiabilitiesLn 26$63K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$309K
Investment incomeLn 3$54K
Other incomeLn 4–11$62K
Gains on assetsLn 7−$9K
Total revenueLn 12$424K
Assets in detailPt X, end of year
CashLn 1$86K
Cash and savings togetherLn 1–2$86K
InvestmentsLn 11–13$1.9M
Land, buildings, equipmentLn 10c$592K
Other assetsLn 15$168K
Total assetsLn 16$2.8M
LiabilitiesLn 26$63K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$86K
InvestmentsLn 11–13$1.9M
Land, buildings, equipmentLn 10c$0$592K
Total assetsLn 16$0$2.8M
LiabilitiesLn 26$0$63K
Net assetsLn 32$0$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$58K$58K
Pay of disqualified personsLn 6$102K$102K
Payroll taxesLn 10$18K$11K$6K
Other fees for servicesLn 11g$3K$3K
Advertising and promotionLn 12$589$589
Office expensesLn 13$2K$2K
OccupancyLn 16$15K$15K
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$99K$57K$42K
Total functional expensesLn 25$314K$173K$141K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $424K$314K$110K$2.7M 990 PDF
FY2023 Not on file
FY2022 $476K$375K$101K$2.5M 990 PDF
FY2021 $417K$342K$74K$2.4M 990 PDF
FY2020 $381K$293K$87K$2.3M 990 PDF
FY2019 $371K$267K$103K$2.2M 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 FY2024 990 (6 parts)
Part I · Summary $424,073 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$308,504
I-10 Investment incomePrior year $0$53,966
I-11 Other revenuePrior year $0$61,603
I-12 Total revenuePrior year $0$424,073
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 $0$176,700
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$137,156
I-18 Total expensesPrior year $0$313,856
I-19 Revenue less expensesPrior year $0$110,217
Part VI · Governance no flags
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
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 $424,073 across 5 lines filed
Lines not itemized here account for $7,717 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $300,787$300,787
VIII-3 Investment incomeExcluded from tax $63,064$63,064
VIII-6 Net rental income or lossExcluded from tax $61,603$61,603
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$9,098−$9,098
VIII-12 Total revenueRelated to mission $308,504 · Unrelated business $0 · Excluded from tax $115,569$424,073
Part IX · Statement of functional expenses $313,856 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $57,500$57,500
IX-6 Pay of disqualified personsPrograms $101,670$101,670
IX-10 Payroll taxesPrograms $11,219 · Management $6,311$17,530
IX-11g Other fees for servicesPrograms $3,394$3,394
IX-12 Advertising and promotionManagement $589$589
IX-13 Office expensesManagement $2,081$2,081
IX-16 OccupancyManagement $15,320$15,320
IX-22 Depreciation, depletion and amortizationManagement $6,159$6,159
IX-23 InsuranceManagement $10,571$10,571
IX-24 Other expenses (24a–d)Programs $56,916 · Management $42,126$99,042
IX-25 Total functional expensesPrograms $173,199 · Management $140,657 · Fundraising $0$313,856
Part X · Balance sheet $2,795,578 assets, 9 lines filed
X-1 Cash, non-interest-bearing$86,057
X-10c Land, buildings and equipment, netStart of year $0$591,935
X-11 Publicly traded securities$1,949,386
X-15 Other assetsStart of year $0$168,200
X-16 Total assetsStart of year $0$2,795,578
X-25 Other liabilitiesStart of year $0$63,061
X-26 Total liabilitiesStart of year $0$63,061
X-32 Total net assets or fund balancesStart of year $0$2,732,517
X-33 Total liabilities and net assetsStart of year $0$2,795,578
Part XI · Reconciliation of net assets $2,732,517 net assets at year end
XI-1 Total revenue$424,073
XI-2 Total expenses$313,856
XI-3 Revenue less expenses$110,217
XI-4 Net assets at start of year$0
XI-9 Other changes in net assets$2,622,300
XI-10 Net assets at end of year$2,732,517

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

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