Liabilities / Assets
76th percentile
Tied with the lowest-debt nonprofits in its peer group.
Lutheran Cemetery Association
EIN 39-0440990 • 501(c)13 • Watertown, WI
Profile
Burial plots and grounds upkeep.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
77th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 11.4% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Balance Sheet
Assets
Up$172,782
Up $33,883 (+24%) from 2022
Liabilities
Flat$0
Flat from 2022
Net Assets
Up$172,782
Up $33,883 (+24%) from 2022
Revenue
Up$78,059
Up $18,024 (+30%) from 2022
Expenses
Down$50,429
Down $4,061 (-7.5%) from 2022
Net Income
Up$27,630
Up $22,085 (+398%) from 2022
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $172,782
- Liabilities
- $0
- Net assets
- $172,782
- Revenue
- $78,059
- Expenses
- $50,429
- Net income
- $27,630
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Detailed filing. Detailed filing data is available for this year. | $1.73 | $0.00 | $1.73 | $0.78 | $0.50 | $0.28 |
| 2022Detailed filing. Detailed filing data is available for this year. | $1.39 | $0.00 | $1.39 | $0.60 | $0.54 | $0.06 |
| 2021Detailed filing. Detailed filing data is available for this year. | $1.33 | $0.00 | $1.33 | $0.61 | $0.54 | $0.06 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 19, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $78,059
Mission and Program Overview
Mission
Burial plots and grounds upkeep.
Provided burial services and maintain the grounds.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| We maintained the grounds and provided 40 plus burials for familes. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dan Zubke | Laborer | PT | $8,872 | - | $8,872 |
| Jeff Ertl | Sexton | PT | $7,354 | - | $7,354 |
| Robert Miller | Laborer | PT | $6,488 | - | $6,488 |
| James Monday | Laborer | PT | $2,856 | - | $2,856 |
| Randy Schultz | Treasurer | - | $600 | - | $600 |
| Randy Schultz | Laborer | PT | $360 | - | $360 |
| Don Borchardt | President | - | $0 | - | - |
| Jeff Wetzel | Vice-President | - | $0 | - | - |
| Gary Schmidt | Director | - | $0 | - | - |
| Doug Neumann | Director | - | $0 | - | - |
| Steve Hackbarth | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lutheran Cemetery Association
- EIN
- 39-0440990
- Phone
- 9202535186
- Address
- 603 Maple Crest Lane, Watertown, WI 53094
Signing Officer
- Name
- Randy Schultz
- Title
- Treasurer
- Phone
- 9202535186
- Signed
- 2026-02-19
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8
“$50 Transfers, $4775 Foundation income, $2250 Inscriptions, $42100 Grave openings, $23900 Lot and columbarium sales”
Form 990-EZ, Part I, Line 16
“$3652 Insurance, $1028 Gas, $34 J&L tire repair, $30 Diesel, $100 Truck license, $678 Ace blower & parts, $408 F&F misc supplies, $1392 Pressure tank, $3800 Concrete, $270 Waupun Equipment parts, $1021 Stone and bag concrete, $400 mower, $163 Menards supplies”
Form 990-EZ, Part II, Line 24
“$4500/ Zero turn mower, Two riding tractors, 5 push mowers, weed eater(2), Leaf blower, snow blower, John Deere tractor with bucet”
Form 990-EZ, Part II, Line 26
“No outstanding liabilities”
Raw XML Appendix167 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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|---|---|---|
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| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Randy Schultz |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9202535186 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 603 Maple Crest Lane |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Watertown |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 53094 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 127424 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 155054 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 27630 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 7665 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 172782 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78059 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4984 |
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| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 13228 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
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| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 145152 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 172782 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 145152 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 172782 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1155 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.10 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 7 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 8872 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 6488 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 2856 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 360 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Don Borchardt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jeff Wetzel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Randy Schultz |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Gary Schmidt |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Doug Neumann |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Steve Hackbarth |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Jeff Ertl |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Dan Zubke |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Robert Miller |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | James Monday |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Randy Schultz |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice-president |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Sexton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Laborer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Laborer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Laborer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Laborer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4500 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4500 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12976 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 73075 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Provided burial services and maintain the grounds. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | We maintained the grounds and provided 40 plus burials for familes. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 28633 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 50429 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 78059 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | $50 Transfers, $4775 Foundation income, $2250 Inscriptions, $42100 Grave openings, $23900 Lot and columbarium sales |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | $3652 Insurance, $1028 Gas, $34 J&L tire repair, $30 Diesel, $100 Truck license, $678 Ace blower & parts, $408 F&F misc supplies, $1392 Pressure tank, $3800 Concrete, $270 Waupun Equipment parts, $1021 Stone and bag concrete, $400 mower, $163 Menards supplies |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | $4500/ Zero turn mower, Two riding tractors, 5 push mowers, weed eater(2), Leaf blower, snow blower, John Deere tractor with bucet |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No outstanding liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Randy Schultz |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9202535186 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUTHERAN CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUTH |
| ReturnHeader/Filer/EIN | 0 | 390440990 |
| ReturnHeader/Filer/PhoneNum | 0 | 9202535186 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 603 Maple Crest Lane |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Watertown |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 53094 |
| ReturnHeader/ReturnTs | 0 | 2026-02-19T15:45:23-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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