Perpetual Care & Maintenance Fund … - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1959

Legal Domicile

Principal Officer

Michael Carlsen

Phone

6053803512

Tax Period

2024-02-01 to 2025-01-31

Perpetual Care & Maintenance Fund of Sunset Memorial Gardens, founded in 1959, is a micro nonprofit that reported $64K in total revenue in fiscal year 2024. Net assets of $399K represent 75 months of operating reserves.

Mission

None

Program Service Accomplishments

Program 1

The organization was involved in various investing activities. Income from the investing activities was disbursed to the nonprofit cemetery, Sunset Memorial Gardens of Aberdeen, Inc., for perpetual care of the cemetery as a whole. The organization provided $61,045 for care of Sunset Memorial Gardens of Aberdeen, Inc. in fiscal year 2025.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $31,683

Investment Income $32,187

Other Revenue $0

TOTAL REVENUE $63,870

Expense Breakdown

Grants Paid $61,045

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $6,297

TOTAL EXPENSES $67,342

Year-over-Year Comparison

	2024	2023	Change
Revenue	$63,870	$65,627	0.0%
Expenses	$67,342	$130,011	-0.5%
Net Income	$-3,472	$-64,384	-0.9%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$96,152

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lisa Carlsen	Trustee	0.10	Director	$0	$0	$32,153
Michael Carlsen	Trustee	0.50	Director	$0	$0	$29,153
Rolf Johnson	Trustee	0.10	Director	$0	$0	$17,653
Valerie Johnson	Trustee	0.10	Director	$0	$0	$17,193

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$63,870	$67,342	$398,646	$-3,472
2024	$65,627	$130,011	$382,368	$-64,384
2023	$56,309	$78,520	$443,872	$-22,211
2022	$75,277	$64,390	$523,764	$10,887
2021	$56,799	$56,614	$506,813	$185
2020	$47,668	$71,025	$483,396	$-23,357
2019	$97,871	$149,580	$459,703	$-51,709

Perpetual Care & Maintenance Fund of Sunset Memorial Gardens