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City of Sumas · Fund #190 · Special Revenue

City of Sumas Cemetery Fund

City of Sumas Cemetery Fund accounts for operations of the city-owned Sumas Cemetery. Funded by a small dedicated property-tax levy plus burial-plot fees and endowment-care charges. The "SUMAS — Cemetery Fund" line is ...

Active Special Revenue City of Sumas
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About this fund

City of Sumas Cemetery Fund accounts for operations of the city-owned Sumas Cemetery. Funded by a small dedicated property-tax levy plus burial-plot fees and endowment-care charges.

The "SUMAS — Cemetery Fund" line is one of the few remaining city-cemetery property-tax levies in Whatcom County.

Authorization

The legal basis for the fund.

RCW citation: RCW 68.52 (city cemeteries); RCW 35A.34

Multi-year balance ledger

Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Where the money goes

Top spending categories from documented budget line items.
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Revenue mix

Every documented inflow into this fund. By default the mix uses each source's most recent year (which means percentages mix years). Pick a single year to see strictly comparable percentages.
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Discussed in meetings

Real Briefings that mention this fund.
Mar 24, 2026
Whatcom County Council held a contentious 3-hour meeting centered on a proposed 0.1% sales tax for criminal justice purposes, with the evening dominated by extensive public testimony and heated council debate over ...
Jan 21, 2026
The Mayor's Neighborhood Advisory Commission kicked off 2026 with significant structural changes to how the city engages neighborhoods, introducing a new "Department Head Roadshow" format that will replace some ...
Dec 09, 2025
The Whatcom County Council Committee of the Whole held a brief but substantive meeting on December 9, 2025, advancing three significant governance items while skipping comprehensive plan discussions due to time ...

Methodology note

Real Record tracks the Cemetery Fund separately. Most cemetery operations cost is endowment-care + plot fees; the property-tax levy contributes a small annual subsidy for grounds maintenance.

Sources: City of Sumas adopted budgets and Comprehensive Annual Financial Reports (CAFRs); Chart of Accounts; Real Briefings meeting coverage. Real Record renders the published fund data in plain language; we don't change the numbers. Where the source publishes a different classification than ours, both are shown.