Civic Intelligence

Scandinavian Cemetery Association

EIN 36-1732060 • 501(c)13 • Rockford, IL

Profile

See page one, part i, line 1.

1700 Rural StreetRockford, IL 61107

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.18x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

1.31x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

32nd percentile

8.1%

Higher net margin than 32% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

60th percentile

6.1%

Faster asset growth than 60% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

24th percentile

-9.9%

Faster revenue growth than 24% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$4,303,823

Up $272,924 (+6.8%) from 2024

Liabilities

Up

$769,947

Up $100,165 (+15%) from 2024

Net Assets

Up

$3,533,876

Up $172,759 (+5.1%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin32nd percentile

Revenue

Down

$589,596

Down $41,575 (-6.6%) from 2024

Expenses

Down

$541,725

Down $33,652 (-5.8%) from 2024

Net Income

Down

$47,871

Down $7,923 (-14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $3,485,975Liabilities 2012: $308,512Net Assets 2012: $3,177,4632012Assets 2013: $3,631,013Liabilities 2013: $304,491Net Assets 2013: $3,326,5222013Assets 2014: $3,656,157Liabilities 2014: $355,994Net Assets 2014: $3,300,1632014Assets 2015: $3,503,110Liabilities 2015: $374,960Net Assets 2015: $3,128,1502015Assets 2016: $3,314,570Liabilities 2016: $374,022Net Assets 2016: $2,940,5482016Assets 2017: $3,634,989Liabilities 2017: $402,979Net Assets 2017: $3,232,0102017Assets 2018: $3,476,813Liabilities 2018: $384,391Net Assets 2018: $3,092,4222018Assets 2019: $3,644,456Liabilities 2019: $433,063Net Assets 2019: $3,211,3932019Assets 2020: $3,616,376Liabilities 2020: $434,935Net Assets 2020: $3,181,4412020Assets 2021: $4,257,975Liabilities 2021: $529,940Net Assets 2021: $3,728,0352021Assets 2022: $3,604,179Liabilities 2022: $470,888Net Assets 2022: $3,133,2912022Assets 2023: $3,444,598Liabilities 2023: $520,622Net Assets 2023: $2,923,9762023Assets 2024: $4,030,899Liabilities 2024: $669,782Net Assets 2024: $3,361,1172024Assets 2025: $4,303,823Liabilities 2025: $769,947Net Assets 2025: $3,533,8762025

Highlighted filing

2025

Assets$4,303,823
Liabilities$769,947
Net Assets$3,533,876
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $452,5772012Expenses 2013: $457,7682013Revenue 2014: $468,454Expenses 2014: $484,772Net Income 2014: -$16,3182014Revenue 2015: $566,177Expenses 2015: $502,111Net Income 2015: $64,0662015Revenue 2016: $539,530Expenses 2016: $521,839Net Income 2016: $17,6912016Revenue 2017: $540,780Expenses 2017: $490,356Net Income 2017: $50,4242017Revenue 2018: $583,280Expenses 2018: $529,225Net Income 2018: $54,0552018Revenue 2019: $571,901Expenses 2019: $520,118Net Income 2019: $51,7832019Revenue 2020: $440,692Expenses 2020: $478,336Net Income 2020: -$37,6442020Revenue 2021: $722,767Expenses 2021: $551,077Net Income 2021: $171,6902021Revenue 2022: $806,280Expenses 2022: $536,256Net Income 2022: $270,0242022Revenue 2023: $554,537Expenses 2023: $693,881Net Income 2023: -$139,3442023Revenue 2024: $631,171Expenses 2024: $575,377Net Income 2024: $55,7942024Revenue 2025: $589,596Expenses 2025: $541,725Net Income 2025: $47,8712025

Highlighted filing

2025

Revenue$589,596
Expenses$541,725
Net Income$47,871
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,303,823
Liabilities
$769,947
Net assets
$3,533,876
Revenue
$589,596
Expenses
$541,725
Net income
$47,871
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.30$0.77$3.53$0.59$0.54$0.05
2024Detailed filing. Detailed filing data is available for this year.$4.03$0.67$3.36$0.63$0.58$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.44$0.52$2.92$0.55$0.69$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.60$0.47$3.13$0.81$0.54$0.27
2021Detailed filing. Detailed filing data is available for this year.$4.26$0.53$3.73$0.72$0.55$0.17
2020Detailed filing. Detailed filing data is available for this year.$3.62$0.43$3.18$0.44$0.48$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.64$0.43$3.21$0.57$0.52$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.48$0.38$3.09$0.58$0.53$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.63$0.40$3.23$0.54$0.49$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.31$0.37$2.94$0.54$0.52$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.50$0.37$3.13$0.57$0.50$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.66$0.36$3.30$0.47$0.48$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.30$3.33$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.49$0.31$3.18$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 11, 2026
Return Version
2024v5.0
Gross Receipts
$703,577
Mission and Program Overview

Mission

See page one, part i, line 1.

The scandinavian cemetery association was organized to own, operate and maintain a cemetery i rockford, illinois, with the commitment to preserve and honor the heritage of the past, serve and respect the needs of the present, and provide a legacy for future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,457,469$1,641,547▲ $184,078
Investments Other Securities$1,624,919$1,625,762▲ $843
Land, Buildings, and Equipment, Net$176,014$174,576▼ $1,438
Accounts Receivable$73,362$61,305▼ $12,057
Savings and Temporary Cash Investments$49,936$52,674▲ $2,738
Prepaid Expenses and Deferred Charges$7,149$5,071▼ $2,078
Total Assets$4,030,899$4,303,823▲ $272,924
Other Assets Total$642,050$742,888▲ $100,838
Liabilities
Other Liabilities$642,050$742,888▲ $100,838
Accounts Payable and Accrued Expenses$27,732$27,059▼ $673
Total Liabilities$669,782$769,947▲ $100,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,361,117$3,533,876▲ $172,759
Total Net Assets Fund Balance$3,361,117$3,533,876▲ $172,759
Total Liabilities and Net Assets / Fund Balance$4,030,899$4,303,823▲ $272,924

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$125,588$1,017,005$1,142,593
Equipment$48,986$354,665$403,651
Land$2-$2
Other Assets Org$35,449--
Other Securities$1,625,762--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jon CarlsonPresident
Andy WilliamsTrustee
Gary LarsonTrustee
Jane BurdenTrustee
Lucas R DerryTrustee
Scott OlsonTrustee
Beth KenagySecretary
Erick HaglundTreasurer
Chris AgnitschVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$300,858
Investment Income
$201,773
Other Revenue
$86,965
Change in Net Assets
$47,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$589,596
Revenue Not Reported on Form 990
$124,888
Total Revenue per Audited Statements
$714,484
Total Revenue per Form 990
$589,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$321,979
Other Expenses$219,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$254,039$36,291-$290,330
Insurance$46,612$6,659-$53,271
Occupancy$37,750$2,752-$40,502
Payroll Taxes$27,693$3,956-$31,649
Depreciation Depletion$24,336$3,477-$27,813
Fees for Services Accounting$18,171$2,596-$20,767
Office Expenses-$15,195-$15,195
Other Expenses$7,297$1,933-$7,297
All Other Expenses-$7,170-$7,170
Advertising$1,156--$1,156
Total Functional Expenses$461,696$80,029$0$541,725

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$541,725
Total Expenses per Audited Statements$541,725
Total Expenses per Form 990$541,725
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pre-need Agreements$707,439
Custodial Accounts$35,449
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The organization hires a cpa firm to prepare the 990 and then, the board president thoroughly reviews the 990 and comares it to the financial statements and for reasonableness.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Scandinavian Cemetery Association
EIN
36-1732060
Phone
8159656625
Address
1700 RURAL STREET, ROCKFORD, IL 61107

Signing Officer

Name
Jon Carlson
Title
President
Phone
8159656625
Signed
2026-02-11

Organization Details

Principal Officer
Jon Carlson
Voting Board Members
9
Independent Board Members
9
Employees
14

Preparer

Firm
Lucas Group Cpas Advisors LLC
Address
1617 TEMPLE LANE, ROCKFORD, IL 61112
Preparer
Mark Olson
Phone
8152359610
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The scandinavian cemetery association was organized to own, operate and maintain a cemetery in rockford. Illinois, with the commitment to preserve and honor the heritage of the past, servce and respect the needs of the present, and provide a legacy of future generations.”

Form 990, Part XI, Line 9

“Change in cash surrender value of life insurance 843”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association accounts for income taxes in accordance with financial accounting standards board (fasb) accounting standard codification (asc)topic 740, accounting for uncertainty income taxes. The standard provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise's financial statements and requires an entity to regognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. The association recorded no liabilities for uncertain tax postings or unrecognized tax benefits. Federal returns for 2021-2023 remain subject to examination by major jurisdictions.”

Schedule D, Page 4, Part XI, Line 2D

“Chnage in surrender value of life insurance 843”

Raw XML Appendix385 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD CODIFICATION (ASC)TOPIC 740, ACCOUNTING FOR UNCERTAINTY INCOME TAXES. THE STANDARD PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO REGOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ASSOCIATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSTINGS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR 2021-2023 REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHNAGE IN SURRENDER VALUE OF LIFE INSURANCE 843
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCANDINAVIAN CEMETERY ASSOCIATION WAS ORGANIZED TO OWN, OPERATE AND MAINTAIN A CEMETERY IN ROCKFORD. ILLINOIS, WITH THE COMMITMENT TO PRESERVE AND HONOR THE HERITAGE OF THE PAST, SERVCE AND RESPECT THE NEEDS OF THE PRESENT, AND PROVIDE A LEGACY OF FUTURE GENERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HIRES A CPA FIRM TO PREPARE THE 990 AND THEN, THE BOARD PRESIDENT THOROUGHLY REVIEWS THE 990 AND COMARES IT TO THE FINANCIAL STATEMENTS AND FOR REASONABLENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 843
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JON CARLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08159656625
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-11
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LUCAS GROUP CPAS ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01617 TEMPLE LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKFORD
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ReturnHeader/PreparerPersonGrp/PhoneNum08152359610
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK OLSON
ReturnHeader/ReturnTs02026-02-12T09:27:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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