Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 41-0261690 • 501(c)13 • Duluth, MN
Profile
Operate and maintain a public cemetery
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Assets
Up$2,557,361
Up $165,018 (+6.9%) from 2024
Liabilities
Up$351,480
Up $6,411 (+1.9%) from 2024
Net Assets
Up$2,205,881
Up $158,607 (+7.7%) from 2024
Revenue
Up$669,710
Up $173,526 (+35%) from 2024
Expenses
Down$511,103
Down $16,721 (-3.2%) from 2024
Net Income
Up$158,607
Up $190,247 (+601%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Operate and maintain a public cemetery
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,134,594 | $909,898 | ▼ $224,696 |
| Cash and Non-Interest-Bearing Accounts | $633,491 | $801,277 | ▲ $167,786 |
| Land, Buildings, and Equipment, Net | $463,719 | $710,775 | ▲ $247,056 |
| Inventories for Sale or Use | $129,208 | $125,993 | ▼ $3,215 |
| Accounts Receivable | $26,711 | $9,381 | ▼ $17,330 |
| Prepaid Expenses and Deferred Charges | $4,620 | $37 | ▼ $4,583 |
| Total Assets | $2,392,343 | $2,557,361 | ▲ $165,018 |
| Liabilities | |||
| Deferred Revenue | $334,621 | $345,732 | ▲ $11,111 |
| Accounts Payable and Accrued Expenses | $10,448 | $5,748 | ▼ $4,700 |
| Total Liabilities | $345,069 | $351,480 | ▲ $6,411 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,846,193 | $2,001,356 | ▲ $155,163 |
| Net Assets With Donor Restrictions | $201,081 | $204,525 | ▲ $3,444 |
| Total Net Assets Fund Balance | $2,047,274 | $2,205,881 | ▲ $158,607 |
| Total Liabilities and Net Assets / Fund Balance | $2,392,343 | $2,557,361 | ▲ $165,018 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $511,017 | $772,376 | $1,283,393 |
| Buildings | $187,758 | $496,895 | $684,653 |
| Land | $12,000 | - | $12,000 |
| Other Securities | $909,898 | - | - |
| Name | Title |
|---|---|
| Peter Bagley | President |
| Carol Enberg Grams | Board |
| Deborah Amundson | Board |
| Margaret Lynn Duncan | Board |
| William Jackson | Board |
| Terrence Scott | Treasurer |
| Joseph Johnson | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $330,089 |
| Other Expenses | $181,014 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $299,220 | - | - | $299,220 |
| Depreciation Depletion | $32,092 | - | - | $32,092 |
| Payroll Taxes | $30,869 | - | - | $30,869 |
| Office Expenses | $19,803 | - | - | $19,803 |
| All Other Expenses | $14,193 | - | - | $14,193 |
| Other Expenses | $10,936 | - | - | $10,936 |
| Fees for Services Accounting | $10,125 | - | - | $10,125 |
| Total Functional Expenses | $511,103 | $0 | $0 | $511,103 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 is reviewed and approved by the superintendent prior to filing.”
“The superintendent's salary is reviewed and approved annualy by using comparable data for similarly qualified persons in functionally comparable posisitons.”
“Public inspection documents are kept in the main office's file room and are available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10448 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5748 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 26711 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9381 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATE AND MAINTAIN A PUBLIC CEMETERY |
| IRS990/AllOtherContributionsAmt | 0 | 29505 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14193 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14193 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TERRENCE SCOTT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2187246743 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2516 WOODLAND AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DULUTH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55803 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 633491 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 801277 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 29505 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 188419 |
| IRS990/CYOtherExpensesAmt | 0 | 181014 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 451786 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 158607 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 330089 |
| IRS990/CYTotalExpensesAmt | 0 | 511103 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 669710 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 334621 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 345732 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 32092 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 32092 |
| IRS990/Desc | 0 | OPERATE AND MAINTAIN A PUBLIC CEMETERY |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 201081 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 204525 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 18 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 511103 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 10125 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10125 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DEBORAH AMUNDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PETER BAGLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARGARET LYNN DUNCAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CAROL ENBERG GRAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WILLIAM JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSEPH JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TERRENCE SCOTT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1895 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 1131 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 129204 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1131 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 742932 |
| IRS990/GrossReceiptsAmt | 0 | 1283438 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 129208 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 125993 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 58084 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58084 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1134594 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 909898 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1269271 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 463719 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 710775 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1980046 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 613728 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | OPERATE AND MAINTAIN A PUBLIC CEMETERY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2047274 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2205881 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1131 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 129204 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 130335 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1846193 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2001356 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19803 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19803 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | INSURANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | AUTO & TRUCK |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48454 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 28488 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16923 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 10936 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48454 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28488 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16923 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10936 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 299220 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 299220 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 30869 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30869 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4620 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 37 |
| IRS990/PrincipalOfficerNm | 0 | PETER BAGLEY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LOTS,GRAVES,INTERNMENTS, ETC |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 451786 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 451786 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 37010 |
| IRS990/PYInvestmentIncomeAmt | 0 | 83465 |
| IRS990/PYOtherExpensesAmt | 0 | 158236 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 375859 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23814 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 361912 |
| IRS990/PYTotalExpensesAmt | 0 | 520148 |
| IRS990/PYTotalRevenueAmt | 0 | 496334 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 158607 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 187758 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 496895 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 684653 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 511017 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 772376 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1283393 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 12000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 12000 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 909898 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | MARKETABLE SECURITIES |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 710775 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 909898 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED AND APPROVED BY THE SUPERINTENDENT PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SUPERINTENDENT'S SALARY IS REVIEWED AND APPROVED ANNUALY BY USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSISITONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PUBLIC INSPECTION DOCUMENTS ARE KEPT IN THE MAIN OFFICE'S FILE ROOM AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2392343 |
| IRS990/TotalAssetsEOYAmt | 0 | 2557361 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2392343 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2557361 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 29505 |
| IRS990/TotalEmployeeCnt | 0 | 18 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 511103 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 511103 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 345069 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 351480 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 345069 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 351480 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2047274 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2205881 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 511103 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 451786 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 59215 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 580990 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 669710 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2392343 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2557361 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 138 LYONS ST |
| IRS990/USAddress/CityNm | 0 | DULUTH |
| IRS990/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/USAddress/ZIPCd | 0 | 55811 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRENCE SCOTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2187246743 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DULUTH CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DULU |
| ReturnHeader/Filer/EIN | 0 | 410261690 |
| ReturnHeader/Filer/PhoneNum | 0 | 2187246743 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2516 WOODLAND AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DULUTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 55803 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411414667 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ESTERBROOKS CPAS LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 302 W SUPERIOR ST STE200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 55802 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187276846 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARK C BALL CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-22T13:21:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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