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Nonprofit · EIN 36-1103810

FREE SONS CEMETERY ASSOCIATION

Tax-exempt · FOREST PARK, IL 60130

Financials

$84K$21K2020$18K$20K2022$106K$21K2023$53K$18K2024
Revenue Expenses · by fiscal year end
Financials of FREE SONS CEMETERY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
October 31, 2025990$52,909$18,420$34,489$778,883$0$778,883
October 31, 2024990$106,379$21,391$84,988$744,394$0$744,394
October 31, 2023990$17,567$20,189-$2,622$659,406$0$659,406
October 31, 2021990$83,591$20,590$63,001$738,542$0$738,542
Financial details: 990 for the year ended October 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$51,859
Other revenue
$1,050

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$2,400
Salaries, compensation and benefits (total)
$2,400
Professional fundraising fees
$0
Accounting fees
$1,300
Depreciation
$298
Program services (functional)
$15,600
Management and general (functional)
$2,522

Balance sheet and other

Total assets, start of year
$744,394
Total assets, end of year
$778,883
Total liabilities, end of year
$0
Net assets, end of year
$778,883
Land, buildings and equipment
$55,884
Publicly traded securities
$697,368
Net assets without donor restrictions
$778,883
Gross receipts
$52,909
Employees
0
State of legal domicile
IL

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 October 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
EVA PERELGUT-PRESPresident
Officer
5$1,200
SUSAN CURRAN SECSecretary
Officer
5$1,200
ERICA PERELGUT DIRDirector
Trustee or director
5$0
EVA PERELGUT DIRDirector
Trustee or director
5$0
SARAH ISAACSON DIRDirector
Trustee or director
5$0
JULIE PITZELEDirector
Trustee or director
5$0
SUSAN CURRAN DIRDirector
Trustee or director
5$0
ERICA PERELGUT VPVice President
Officer
5$0
SARAH ISAACSON-ASST VPASST VP
Officer
5$0
SUSAN CURRANTreasurer
Officer
5$0
ERICA PERELGUTREC SECRETARY
Officer
5$0
ERICA PERELGUTASST TREASURER
Officer
5$0
990 for the year ended October 31, 2024: 12 people
NameTitleHours / weekCompensation
EVA PERELGUT-PRESPresident
Officer
5$1,200
SUSAN CURRAN SECSecretary
Officer
5$1,200
ERICA PERELGUT DIRDirector
Trustee or director
5$0
EVA PERELGUT DIRDirector
Trustee or director
5$0
SARAH ISAACSON DIRDirector
Trustee or director
5$0
JULIE PITZELEDirector
Trustee or director
5$0
SUSAN CURRAN DIRDirector
Trustee or director
5$0
ERICA PERELGUT VPVice President
Officer
5$0
SARAH ISAACSON-ASST VPASST VP
Officer
5$0
SUSAN CURRANTreasurer
Officer
5$0
ERICA PERELGUTREC SECRETARY
Officer
5$0
ERICA PERELGUTASST TREASURER
Officer
5$0
990 for the year ended October 31, 2023: 12 people
NameTitleHours / weekCompensation
EVA PERELGUT-PRESPresident
Officer
5$1,000
SUSAN CURRANTreasurer
Officer
5$1,000
ERICA PERELGUT DIRDirector
Trustee or director
5$0
EVA PERELGUT DIRDirector
Trustee or director
5$0
SARAH ISAACSON DIRDirector
Trustee or director
5$0
JULIE PITZELEDirector
Trustee or director
5$0
SUSAN CURRAN DIRDirector
Trustee or director
5$0
ERICA PERELGUT VPVice President
Officer
5$0
SARAH ISAACSON-ASST VPASST VP
Officer
5$0
SUSAN CURRAN SECSecretary
Officer
5$0
ERICA PERELGUTREC SECRETARY
Officer
5$0
ERICA PERELGUTASST TREASURER
Officer
5$0
990 for the year ended October 31, 2021: 12 people
NameTitleHours / weekCompensation
EVA PERELGUT-PRESPresident
Officer
5$1,000
SUSAN CURRAN SECSecretary
Officer
5$600
WILLIAM MCSHANETreasurer
Officer
5$600
ERICA PERELGUT DIRDirector
Trustee or director
5$0
EVA PERELGUT DIRDirector
Trustee or director
5$0
SARAH ISAACSON DIRDirector
Trustee or director
5$0
JULIE PITZELEDirector
Trustee or director
5$0
SUSAN CURRAN DIRDirector
Trustee or director
5$0
ERICA PERELGUT VPVice President
Officer
5$0
SARAH ISAACSON-ASST VPASST VP
Officer
5$0
ERICA PERELGUTREC SECRETARY
Officer
5$0
SUSAN CURRAN ASST TRASST TREASURER
Officer
5$0

Address and contacts

Address (IRS master file)
1400 DES PLAINES AVE, FOREST PARK, IL 60130-2508
Principal officer (990 for 2024)
EVA PERELGUT-PRES, 9260 HAMLIN, DES PLAINES, IL 60016
Signed the 990
EVA PERELGUT, President
Phone
(708) 366-4541
Return prepared by
GREEN DUBIN & CO

Mission

CEMETERY OPERATIONS

990 for the year ended October 31, 2025

Program accomplishments

  • INTEREST & DIVIDENDS
    revenue $1,162
  • PERMITS
    revenue $1,050
  • UNREALIZED GAINS
    revenue $27,002
  • CAPITAL GAINS
    revenue $23,695

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 October, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025October 31, 2026March 15, 2027Not due yet
2024October 31, 2025March 16, 2026990 on file
2023October 31, 2024March 17, 2025990 on file

IRS record

EIN
36-1103810
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1938
Accounting year ends
October
Files
Form 990 or 990-EZ
Assets (IRS master file)
$778,883
Income (IRS master file)
$52,909

Filing history

FormYear endedRevenueExpensesAssetsReturn
990October 2025$52,909$18,420$778,883XML
990October 2024$106,379$21,391$744,394XML
990October 2023$17,567$20,189$659,406XML
990October 2022$10,784$87,298$662,028IRS
990October 2021$83,591$20,590$738,542XML
990October 2020–––IRS
990October 2019–––IRS
990October 2018–––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 36-1103810).

Questions about FREE SONS CEMETERY ASSOCIATION

What is the EIN of FREE SONS CEMETERY ASSOCIATION?
The employer identification number (EIN) of FREE SONS CEMETERY ASSOCIATION is 36-1103810.
Is FREE SONS CEMETERY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1938.
Are donations to FREE SONS CEMETERY ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does FREE SONS CEMETERY ASSOCIATION 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 FREE SONS CEMETERY ASSOCIATION due?
The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FREE SONS CEMETERY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended October 2025.
Who is the principal officer of FREE SONS CEMETERY ASSOCIATION?
The 990 for the year ended October 31, 2025 names EVA PERELGUT-PRES.
Who are the officers and directors of FREE SONS CEMETERY ASSOCIATION?
The 990 for the year ended October 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $1,200 (EVA PERELGUT-PRES, President).
How much revenue does FREE SONS CEMETERY ASSOCIATION have?
On its 990 for the year ended October 31, 2025 it reported revenue of $52,909, expenses of $18,420 and total assets of $778,883 at year end.

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