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Free Sons Cemetery Association

  • Forest Park, IL
  • Tax-exempt since Jan. 1938
  • EIN: 36-1103810

Organization summary

Type of Nonprofit

Designated as a Cemetery companies.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$17.6k (2023)

Expenses
$20.2k (2023)

Total Assets
$659k (2023)

Total Liabilities
$0 (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Oct.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$17,567
Expenses
$20,189
Net Income
-$2,622
Net Assets
$659,406
Notable Sources of Revenue Percent of Total Revenue
Contributions $750
4.3%
Program Services $0
Investment Income $16,217
92.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $600
3.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,000
9.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $659,406
Total Liabilities $0
Net Assets $659,406
Compensation
Key Employees and Officers Compensation Related Other
Eva Perelgut Pres (President) $1,000 $0 $0
Susan Curran (Treasurer) $1,000 $0 $0
Erica Perelgut Dir (Director) $0 $0 $0
Eva Perelgut Dir (Director) $0 $0 $0
Sarah Isaacson Dir (Director) $0 $0 $0
Julie Pitzele (Director) $0 $0 $0
Susan Curran Dir (Director) $0 $0 $0
Erica Perelgut Vp (Vice President) $0 $0 $0
Sarah Isaacson Asst Vp (Asst Vp) $0 $0 $0
Susan Curran Sec (Secretary) $0 $0 $0
Erica Perelgut (Rec Secretary) $0 $0 $0
Erica Perelgut (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 19, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Oct.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$10,784
Expenses
$87,298
Net Income
-$76,514
Net Assets
$662,028
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $9,584
88.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,200
11.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,000
2.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $662,028
Total Liabilities $0
Net Assets $662,028
Compensation
Key Employees and Officers Compensation Related Other
Eva Perelgut Pres (President) $1,000 $0 $0
Susan Curran Sec (Secretary) $500 $0 $0
William Mcshane (Treasurer) $500 $0 $0
Erica Perelgut Dir (Director) $0 $0 $0
Eva Perelgut Dir (Director) $0 $0 $0
Sarah Isaacson Dir (Director) $0 $0 $0
Julie Pitzele (Director) $0 $0 $0
Susan Curran Dir (Director) $0 $0 $0
Erica Perelgut Vp (Vice President) $0 $0 $0
Sarah Isaacson Asst Vp (Asst Vp) $0 $0 $0
Erica Perelgut (Rec Secretary) $0 $0 $0
Susan Curran Asst Tr (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on March 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Oct.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$83,591
Expenses
$20,590
Net Income
$63,001
Net Assets
$738,542
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $81,966
98.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,625
1.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,200
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $738,542
Total Liabilities $0
Net Assets $738,542
Compensation
Key Employees and Officers Compensation Related Other
Eva Perelgut Pres (President) $1,000 $0 $0
Susan Curran Sec (Secretary) $600 $0 $0
William Mcshane (Treasurer) $600 $0 $0
Erica Perelgut Dir (Director) $0 $0 $0
Eva Perelgut Dir (Director) $0 $0 $0
Sarah Isaacson Dir (Director) $0 $0 $0
Julie Pitzele (Director) $0 $0 $0
Susan Curran Dir (Director) $0 $0 $0
Erica Perelgut Vp (Vice President) $0 $0 $0
Sarah Isaacson Asst Vp (Asst Vp) $0 $0 $0
Erica Perelgut (Rec Secretary) $0 $0 $0
Susan Curran Asst Tr (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 13, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Oct.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$44
Expenses
$27,518
Net Income
-$27,474
Net Assets
$641,748
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income -$1,306
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,350
> 100%
Notable Expenses Percent of Total Expenses
Executive Compensation $2,200
8.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $641,748
Total Liabilities $0
Net Assets $641,748
Compensation
Key Employees and Officers Compensation Related Other
Eva Perelgut Pres (President) $1,000 $0 $0
Susan Curran Sec (Secretary) $600 $0 $0
William Mcshane (Treasurer) $600 $0 $0
Erica Perelgut Dir (Director) $0 $0 $0
Eva Perelgut Dir (Director) $0 $0 $0
Sarah Isaacson Dir (Director) $0 $0 $0
Julie Pitzele (Director) $0 $0 $0
Susan Curran Dir (Director) $0 $0 $0
Erica Perelgut Vp (Vice President) $0 $0 $0
Sarah Isaacson Asst Vp (Asst Vp) $0 $0 $0
Erica Perelgut (Rec Secretary) $0 $0 $0
Susan Curran Asst Tr (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 14, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Oct.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$10,429
Expenses
$17,157
Net Income
-$6,728
Net Assets
$669,222
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $10,429
100%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,000
5.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $669,222
Total Liabilities $0
Net Assets $669,222
Compensation
Key Employees and Officers Compensation Related Other
Eva Perelgut Pres (President) $1,000 $0 $0
Erica Perelgut Dir (Director) $0 $0 $0
Eva Perelgut Dir (Director) $0 $0 $0
Sarah Isaacson Dir (Director) $0 $0 $0
Julie Pitzele (Director) $0 $0 $0
Susan Curran Dir (Director) $0 $0 $0
Erica Perelgut Vp (Vice President) $0 $0 $0
Sarah Isaacson Asst Vp (Asst Vp) $0 $0 $0
Susan Curran Sec (Secretary) $0 $0 $0
William Mcshane (Treasurer) $0 $0 $0
Erica Perelgut (Rec Secretary) $0 $0 $0
Susan Curran Asst Tr (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on March 12, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Oct.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,833
Expenses
$18,022
Net Income
-$3,189
Net Assets
$675,950
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $13,383
90.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,450
9.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $675,950
Total Liabilities $0
Net Assets $675,950
Compensation
Key Employees and Officers Compensation Related Other
Julie Pitzele (Director) $0 $0 $0
Eva Perelgut (President) $0 $0 $0
Erica Perelgut (Vice President) $0 $0 $0
David Penzell (Asst Vice Pres) $0 $0 $0
Susan Curran (Secretary) $0 $0 $0
Erica Perelgut (Director) $0 $0 $0
David Penzell (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on April 18, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Oct.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,990
Expenses
$18,633
Net Income
-$12,643
Net Assets
$679,139
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $4,690
78.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,300
21.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $679,139
Total Liabilities $0
Net Assets $679,139
Compensation
Key Employees and Officers Compensation Related Other
Julie Pitzele (Director) $0 $0 $0
Eva Perelgut (President) $0 $0 $0
Erica Perelgut (Vice President) $0 $0 $0
David Penzell (Asst Vice Pres) $0 $0 $0
Susan Curran (Secretary) $0 $0 $0
Erica Perelgut (Recording Sec) $0 $0 $0
David Penzell (Treasurer) $0 $0 $0
Kimberly Morris (Asst Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on May 18, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Oct.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$13,567
Expenses
$84,341
Net Income
-$70,774
Net Assets
$691,782
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $11,658
85.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,909
14.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $691,782
Total Liabilities $0
Net Assets $691,782
Compensation
Key Employees and Officers Compensation Related Other
Irwin Lapping (Vice President) $0 $0 $0
Eva Perelgut (President) $0 $0 $0
Susan Curran (Secretary) $0 $0 $0
Erica Perelgut (Secretary) $0 $0 $0
David Penzell (Treasurer) $0 $0 $0
Kimberly Morris (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on April 5, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Oct.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,138
Expenses
$21,030
Net Income
-$6,892
Net Assets
$762,556
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $11,141
78.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,997
21.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $762,556
Total Liabilities $0
Net Assets $762,556

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,747
Expenses
$22,664
Net Income
-$7,917
Net Assets
$775,223
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $14,617
99.1%
Investment Income $130
0.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $775,223
Total Liabilities $0
Net Assets $775,223

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$31,536
Expenses
$30,864
Net Income
$672
Net Assets
$783,141
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $31,410
99.6%
Investment Income $126
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $783,141
Total Liabilities $0
Net Assets $783,141

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$37,332
Expenses
$28,952
Net Income
$8,380
Net Assets
$782,469
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $37,199
99.6%
Investment Income $133
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $782,469
Total Liabilities $0
Net Assets $782,469

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$41,134
Expenses
$25,070
Net Income
$16,064
Net Assets
$774,090
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $204
0.5%
Investment Income $40,930
99.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $774,090
Total Liabilities $0
Net Assets $774,090

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Oct.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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