Shirley J Weismantel Memorialcemetery Fund
Cemetery Fund Consistently Spends More Than It Earns, Drawing Down Assets.
EIN: 204569126 · Aberdeen, SD · NTEE: Y50 · Updated: 2026-03-28
Is Shirley J Weismantel Memorialcemetery Fund Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Shirley J Weismantel Memorialcemetery Fund directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Shirley J Weismantel Memorialcemetery Fund
Shirley J Weismantel Memorialcemetery Fund (EIN: 204569126) is a nonprofit organization based in Aberdeen, SD, classified under NTEE code Y50. The organization reported total revenue of $4K and total assets of $107K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Shirley J Weismantel Memorialcemetery Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Shirley J Weismantel Memorialcemetery Fund is a micro nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -5.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4K |
| Total Expenses | $4K |
| Surplus / Deficit | $-237 |
| Total Assets | $107K |
| Total Liabilities | $1 |
| Net Assets | $107K |
| Operating Margin | -6.7% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 338.8 months |
Financial Health Grade: B
In 2023, Shirley J Weismantel Memorialcemetery Fund reported a deficit of $237 with expenses exceeding revenue, holds 338.8 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Shirley J Weismantel Memorialcemetery Fund's revenue has declined at a compound annual growth rate (CAGR) of -5.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1710.2% | +5.3% | -0.2% |
| 2022 | +0.5% | -22.5% | -3.1% |
| 2021 | -59.1% | +35.6% | -3.9% |
| 2020 | -69.0% | +3.3% | -2.5% |
| 2019 | +155.7% | +22.9% | -6.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Shirley J Weismantel Memorialcemetery Fund with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Shirley J Weismantel Memorialcemetery Fund allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $237, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization is likely volunteer-run or has no paid officers, which is highly efficient for an organization of its size with assets around $100,000.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Shirley J Weismantel Memorialcemetery Fund's IRS 990 filings:
- Consistent deficit spending (expenses exceeding revenue) in most recent years, e.g., $3,785 expenses vs. $3,548 revenue in 2023.
- Declining asset base over the past decade, from $132,667 in 2011 to $107,118 currently, indicating reliance on principal to cover costs.
Strengths
The following positive indicators were identified for Shirley J Weismantel Memorialcemetery Fund:
- Zero executive compensation, indicating a highly efficient and volunteer-driven leadership.
- Consistent IRS 990 filing history (10 filings), demonstrating good transparency.
- Minimal liabilities ($1 reported consistently), suggesting a healthy balance sheet free of debt.
Frequently Asked Questions about Shirley J Weismantel Memorialcemetery Fund
Is Shirley J Weismantel Memorialcemetery Fund a legitimate charity?
Based on AI analysis of IRS 990 filings, Shirley J Weismantel Memorialcemetery Fund (EIN: 204569126) some concerns. Mission Score: 65/100. 2 red flags identified, 3 strengths noted.
How does Shirley J Weismantel Memorialcemetery Fund spend its money?
Shirley J Weismantel Memorialcemetery Fund directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Shirley J Weismantel Memorialcemetery Fund tax-deductible?
Shirley J Weismantel Memorialcemetery Fund is registered as a tax-exempt nonprofit (EIN: 204569126). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the Shirley J Weismantel Memorialcemetery Fund financially sustainable long-term?
The organization's financial sustainability is questionable given its consistent pattern of expenses exceeding revenue. For instance, in 2023, expenses were $3,785 while revenue was $3,548, and in 2022, expenses were $3,596 against only $196 in revenue. This trend has led to a decline in assets from $132,667 in 2011 to $107,118 currently, suggesting it is drawing down its principal.
What is the primary source of the organization's revenue?
Based on the provided data, the revenue fluctuates significantly year-to-year (e.g., $196 in 2022 vs. $3,548 in 2023). Without detailed breakdowns, it's difficult to pinpoint the exact primary source, but given its nature as a cemetery fund, it likely comes from investment income, small donations, or specific endowments.
How does the organization manage its administrative costs?
The organization appears to manage administrative costs very efficiently, reporting 0% officer compensation across all filings. This suggests a volunteer-driven model or extremely low overhead for management.
Filing History
IRS 990 filing history for Shirley J Weismantel Memorialcemetery Fund showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Shirley J Weismantel Memorialcemetery Fund's revenue has declined by 50%, moving from $7K to $4K. Total assets decreased by 19.4% over the same period, from $133K to $107K. Total functional expenses rose by 16.4%, from $3K to $4K. In its most recent filing year (2023), Shirley J Weismantel Memorialcemetery Fund reported a deficit of $237, with expenses exceeding revenue. The organization holds $1 in liabilities against $107K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $107K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4K | $4K | $107K | $1 | — | — |
| 2022 | $196 | $4K | $107K | $1 | — | — |
| 2021 | $195 | $5K | $111K | $1 | — | — |
| 2020 | $477 | $3K | $115K | $1 | — | — |
| 2019 | $2K | $3K | $118K | $1 | — | View 990 |
| 2015 | $601 | $3K | $126K | $1 | — | View 990 |
| 2014 | $501 | $3K | $129K | $1 | — | View 990 |
| 2013 | $2K | $3K | $131K | $1 | — | View 990 |
| 2012 | $2K | $3K | $132K | $1 | — | View 990 |
| 2011 | $7K | $3K | $133K | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4K, expenses of $4K, and assets of $107K (revenue +1710.2% year-over-year).
- 2022: Revenue of $196, expenses of $4K, and assets of $107K (revenue +0.5% year-over-year).
- 2021: Revenue of $195, expenses of $5K, and assets of $111K (revenue -59.1% year-over-year).
- 2020: Revenue of $477, expenses of $3K, and assets of $115K (revenue -69.0% year-over-year).
- 2019: Revenue of $2K, expenses of $3K, and assets of $118K (revenue +155.7% year-over-year).
- 2015: Revenue of $601, expenses of $3K, and assets of $126K (revenue +20.0% year-over-year).
- 2014: Revenue of $501, expenses of $3K, and assets of $129K (revenue -79.9% year-over-year).
- 2013: Revenue of $2K, expenses of $3K, and assets of $131K (revenue +13.3% year-over-year).
- 2012: Revenue of $2K, expenses of $3K, and assets of $132K (revenue -69.1% year-over-year).
- 2011: Revenue of $7K, expenses of $3K, and assets of $133K.
Data Sources and Methodology
This transparency report for Shirley J Weismantel Memorialcemetery Fund is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.