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Nonprofit · EIN 46-6011164

PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN

Also known as N

Tax-exempt · ABERDEEN, SD 57401

Financials

$66K$130K2023$64K$67K2024$58K$63K2025
Revenue Expenses · by fiscal year end
Financials of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
January 31, 2026990$57,860$62,692-$4,832$397,660$0$397,660
January 31, 2025990$63,870$67,342-$3,472$398,646$0$398,646
January 31, 2024990$65,627$130,011-$64,384$382,368$0$382,368
Financial details: 990 for the year ended January 31, 2026

Revenue

Contributions, gifts and grants
$0
Program service revenue
$23,730
Investment income
$34,130
Net gain from sales of assets
$23,339
Other revenue
$0

Expenses

Grants and similar amounts paid
$56,400
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0

Balance sheet and other

Total assets, start of year
$398,646
Total assets, end of year
$397,660
Total liabilities, end of year
$0
Net assets, end of year
$397,660
Publicly traded securities
$390,663
Gross receipts
$181,330
Employees
0
Volunteers
0
Year formed
1959
State of legal domicile
SD

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended January 31, 2026, highest compensation first.

NameTitleHours / weekCompensationFrom related orgs
Lisa CarlsenTrustee
Trustee or director
0.1$0$33,705
Michael CarlsenTrustee
Trustee or director
0.5$0$30,705
Rolf JohnsonTrustee
Trustee or director
0.1$0$19,205
Valerie JohnsonTrustee
Trustee or director
0.1$0$18,740
990 for the year ended January 31, 2025: 4 people
NameTitleHours / weekCompensationFrom related orgs
Lisa CarlsenTrustee
Trustee or director
0.1$0$32,153
Michael CarlsenTrustee
Trustee or director
0.5$0$29,153
Rolf JohnsonTrustee
Trustee or director
0.1$0$17,653
Valerie JohnsonTrustee
Trustee or director
0.1$0$17,193
990 for the year ended January 31, 2024: 4 people
NameTitleHours / weekCompensationFrom related orgs
Lisa CarlsenTrustee
Trustee or director
0.1$0$15,000
Michael CarlsenTrustee
Trustee or director
0.5$0$12,000
Rolf JohnsonTrustee
Trustee or director
0.1$0$500
Valerie JohnsonTrustee
Trustee or director
0.1$0$500

Address and contacts

Address (IRS master file)
379452 S SHORE DR, ABERDEEN, SD 57401-8373
Principal officer (990 for 2025)
Michael Carlsen, 379452 S Shore Dr, Aberdeen, SD 57401
Signed the 990
Michael Carlsen, Trustee
Phone
(605) 380-3512
Return prepared by
Eide Bailly LLP

Mission

None

990 for the year ended January 31, 2026

Program accomplishments

  • 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 $56,400 for care of Sunset Memorial Gardens of Aberdeen, Inc. in fiscal year 2026.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in January, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025January 31, 2026June 15, 2026990 on file
2024January 31, 2025June 16, 2025990 on file
2023January 31, 2024June 17, 2024990 on file

IRS record

EIN
46-6011164
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1976
Accounting year ends
January
Files
Form 990 or 990-EZ
Assets (IRS master file)
$397,660
Income (IRS master file)
$181,330

Filing history

FormYear endedRevenueExpensesAssetsReturn
990January 2026$57,860$62,692$397,660XML
990January 2025$63,870$67,342$398,646XML
990January 2024$65,627$130,011$382,368XML
990January 2023$56,309$78,520$443,872IRS
990January 2022–––IRS
990January 2021–––IRS
990January 2019–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-6011164).

Questions about PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN

What is the EIN of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN?
The employer identification number (EIN) of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN is 46-6011164.
Is PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1976.
Are donations to PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN due?
The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended January 2026.
Who is the principal officer of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN?
The 990 for the year ended January 31, 2026 names Michael Carlsen.
Who are the officers and directors of PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN?
The 990 for the year ended January 31, 2026 lists 4 people; 0 received compensation from the organization.
How much revenue does PERPETUAL CARE AND MAINTENANCE FUND SUNSET MEMORIAL GARDENS ABERDEEN have?
On its 990 for the year ended January 31, 2026 it reported revenue of $57,860, expenses of $62,692 and total assets of $397,660 at year end.

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