Civic Intelligence

Rochester Cemetery Association

EIN 41-0506932 • 501(c)13 • Rochester, MN

Profile

The rochester cemetery association was formed as a non-denominational, nonprofit, lot-owner operated corporation to establish a final resting place as desired by the people of rochester and surrounding areas.

38 7th Avenue NERochester, MN 55906

www.oakwoodcemeteries.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.05x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.23x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-0.1%

Higher net margin than 23% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$108,165

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

7th percentile

-3.5%

Faster asset growth than 7% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

9.9%

Faster revenue growth than 48% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$2,849,255

Down $102,030 (-3.5%) from 2023

Liabilities

Down

$143,943

Down $77,868 (-35%) from 2023

Net Assets

Down

$2,705,312

Down $24,162 (-0.9%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin23rd percentile

Revenue

Up

$613,889

Up $55,145 (+9.9%) from 2023

Expenses

Up

$614,530

Up $176,233 (+40%) from 2023

Net Income

Down

-$641

Down $121,088 (-101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,764,422Liabilities 2011: $16,411Net Assets 2011: $1,748,0112011Assets 2012: $1,764,984Liabilities 2012: $30,358Net Assets 2012: $1,734,6262012Assets 2013: $1,789,456Liabilities 2013: $57,989Net Assets 2013: $1,731,4672013Assets 2014: $1,778,674Liabilities 2014: $29,060Net Assets 2014: $1,749,6142014Assets 2015: $1,978,563Liabilities 2015: $151,991Net Assets 2015: $1,826,5722015Assets 2016: $2,224,866Liabilities 2016: $240,408Net Assets 2016: $1,984,4582016Assets 2017: $2,340,154Liabilities 2017: $227,092Net Assets 2017: $2,113,0622017Assets 2018: $2,416,117Liabilities 2018: $238,771Net Assets 2018: $2,177,3462018Assets 2019: $2,529,483Liabilities 2019: $231,838Net Assets 2019: $2,297,6452019Assets 2020: $2,608,075Liabilities 2020: $181,113Net Assets 2020: $2,426,9622020Assets 2021: $2,756,901Liabilities 2021: $173,249Net Assets 2021: $2,583,6522021Assets 2022: $2,769,964Liabilities 2022: $172,095Net Assets 2022: $2,597,8692022Assets 2023: $2,951,285Liabilities 2023: $221,811Net Assets 2023: $2,729,4742023Assets 2024: $2,849,255Liabilities 2024: $143,943Net Assets 2024: $2,705,3122024

Highlighted filing

2024

Assets$2,849,255
Liabilities$143,943
Net Assets$2,705,312
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $338,191Expenses 2011: $322,714Net Income 2011: $15,4772011Revenue 2012: $319,735Expenses 2012: $319,359Net Income 2012: $3762012Revenue 2013: $309,898Expenses 2013: $371,269Net Income 2013: -$61,3712013Revenue 2014: $365,683Expenses 2014: $373,922Net Income 2014: -$8,2392014Revenue 2015: $413,855Expenses 2015: $351,899Net Income 2015: $61,9562015Revenue 2016: $488,293Expenses 2016: $346,442Net Income 2016: $141,8512016Revenue 2017: $490,253Expenses 2017: $377,300Net Income 2017: $112,9532017Revenue 2018: $539,654Expenses 2018: $396,834Net Income 2018: $142,8202018Revenue 2019: $486,729Expenses 2019: $425,407Net Income 2019: $61,3222019Revenue 2020: $604,867Expenses 2020: $487,417Net Income 2020: $117,4502020Revenue 2021: $612,015Expenses 2021: $462,908Net Income 2021: $149,1072021Revenue 2022: $657,069Expenses 2022: $475,728Net Income 2022: $181,3412022Revenue 2023: $558,744Expenses 2023: $438,297Net Income 2023: $120,4472023Revenue 2024: $613,889Expenses 2024: $614,530Net Income 2024: -$6412024

Highlighted filing

2024

Revenue$613,889
Expenses$614,530
Net Income-$641
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,849,255
Liabilities
$143,943
Net assets
$2,705,312
Revenue
$613,889
Expenses
$614,530
Net income
-$641
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.14$2.71$0.61$0.61$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.22$2.73$0.56$0.44$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.17$2.60$0.66$0.48$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.17$2.58$0.61$0.46$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.18$2.43$0.60$0.49$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.23$2.30$0.49$0.43$0.06
2018Summary only. Only limited summary data is available for this year.$2.42$0.24$2.18$0.54$0.40$0.14
2017Summary only. Only limited summary data is available for this year.$2.34$0.23$2.11$0.49$0.38$0.11
2016Summary only. Only limited summary data is available for this year.$2.22$0.24$1.98$0.49$0.35$0.14
2015Summary only. Only limited summary data is available for this year.$1.98$0.15$1.83$0.41$0.35$0.06
2014Summary only. Only limited summary data is available for this year.$1.78$0.03$1.75$0.37$0.37$0.01
2013Summary only. Only limited summary data is available for this year.$1.79$0.06$1.73$0.31$0.37$0.06
2012Summary only. Only limited summary data is available for this year.$1.76$0.03$1.73$0.32$0.32$0.00
2011Summary only. Only limited summary data is available for this year.$1.76$0.02$1.75$0.34$0.32$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,046,763
Mission and Program Overview

Mission

The rochester cemetery association was formed as a non-denominational, nonprofit, lot-owner operated corporation to establish a final resting place as desired by the people of rochester and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$990,031$1,629,560▲ $639,529
Investments in Publicly Traded Securities$712,681$422,435▼ $290,246
Cash and Non-Interest-Bearing Accounts$408,843$132,578▼ $276,265
Savings and Temporary Cash Investments$248,475$84,119▼ $164,356
Accounts Receivable$22,803$21,665▼ $1,138
Prepaid Expenses and Deferred Charges$14,442$11,098▼ $3,344
Total Assets$2,951,285$2,849,255▼ $102,030
Other Assets Total$554,010$547,800▼ $6,210
Liabilities
Mortgage Notes Payable Secured by Investment Property$138,630$129,560▼ $9,070
Accounts Payable and Accrued Expenses$80,556$11,758▼ $68,798
Deferred Revenue$2,625$2,625→ $0
Total Liabilities$221,811$143,943▼ $77,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,198,103$2,282,877▲ $84,774
Net Assets With Donor Restrictions$531,371$422,435▼ $108,936
Total Net Assets Fund Balance$2,729,474$2,705,312▼ $24,162
Total Liabilities and Net Assets / Fund Balance$2,951,285$2,849,255▼ $102,030

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,078,108$566,522$1,644,630
Buildings$336,793$371,332$708,125
Equipment$166,955$283,687$450,642
Land$47,704-$47,704
Other Assets Org$23,778--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kyle LeeSuperintendeFT$108,165$108,165

Board Members and Trustees

NameTitle
Don BorcherdingPresident
Adrell BredeTrustee
Barb HudsonTrustee
Fred Suhler JrTrustee
George PochTrustee
Kevin LundTrustee
George PetersonTreasurer
John KrueselVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$120
Program Service Revenue
$516,921
Investment Income
$94,998
Other Revenue
$1,850
All Other Contributions
$120
Change in Net Assets
$-641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$352,333
Salaries, Compensation, and Employee Benefits$262,197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$102,243$33,015-$135,258
Current Officers, Directors, Trustees, and Key Employees$75,716$32,449-$108,165
Depreciation Depletion$90,330$4,104-$94,434
Occupancy$27,406$17,607-$45,013
Payroll Taxes$13,724$5,050-$18,774
Insurance$8,247$8,247-$16,494
Office Expenses$10,320$3,863-$14,183
All Other Expenses$8,284$2,672-$10,956
Other Expenses$10,336$12,640-$10,336
Travel$6,866$2,943-$9,809
Fees for Services Accounting-$5,500-$5,500
Advertising-$798-$798
Total Functional Expenses$485,642$128,888$0$614,530
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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 form 990 is signed and approved by the superintendent before it is filed. The return is reviewed by the board of trustees at a meeting subsequent to its filing.”

Form 990, Page 6, Part VI, Line 15A

“The superintendent's salary is reviewed annually. The board of trustees votes on any increases in wages or benefits.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available by request.”

Filing and Contact Details

Filer

Filer Name
Rochester Cemetery Association
EIN
41-0506932
Phone
5072821608
Address
38 7TH AVENUE NE, ROCHESTER, MN 55906
Doing Business As
Oakwood Cemetery

Signing Officer

Name
Kyle Lee
Title
Superintendent
Phone
5072821608
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Borcherding
Formed
1862
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
8

Preparer

Firm
Alan C Anderson Chartered CPA
Address
121 14TH STREET NE SUITE B, ROCHESTER, MN 55906
Preparer
Phil Pagel CPA
Phone
5072883947
Raw XML Appendix399 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt080556
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011758
IRS990/AccountsReceivableGrp/BOYAmt022803
IRS990/AccountsReceivableGrp/EOYAmt021665
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ROCHESTER CEMETERY ASSOCIATION WAS FORMED AS A NON-DENOMINATIONAL, NONPROFIT, LOT-OWNER OPERATED CORPORATION TO ESTABLISH A FINAL RESTING PLACE AS DESIRED BY THE PEOPLE OF ROCHESTER AND SURROUNDING AREAS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0798
IRS990/AdvertisingGrp/TotalAmt0798
IRS990/AllOtherContributionsAmt0120
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02672
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08284
IRS990/AllOtherExpensesGrp/TotalAmt010956
IRS990/BooksInCareOfDetail/PersonNm0GEORGE PETERSON
IRS990/BooksInCareOfDetail/PhoneNum05072821608
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt038 7TH AVENUE NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055906
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0408843
IRS990/CashNonInterestBearingGrp/EOYAmt0132578
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt032449
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt075716
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0108165
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0120
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt094998
IRS990/CYOtherExpensesAmt0352333
IRS990/CYOtherRevenueAmt01850
IRS990/CYProgramServiceRevenueAmt0516921
IRS990/CYRevenuesLessExpensesAmt0-641
IRS990/CYSalariesCompEmpBnftPaidAmt0262197
IRS990/CYTotalExpensesAmt0614530
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0613889
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt02625
IRS990/DeferredRevenueGrp/EOYAmt02625
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04104
IRS990/DepreciationDepletionGrp/ProgramServicesAmt090330
IRS990/DepreciationDepletionGrp/TotalAmt094434
IRS990/Desc0MAINTENANCE AND UPKEEP OF THE OAKWOOD AND OAKWOOD EAST CEMETERIES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0OAKWOOD CEMETERY
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0531371
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0422435
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05500
IRS990/FeesForServicesAccountingGrp/TotalAmt05500
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KYLE LEE
IRS990/Form990PartVIISectionAGrp/PersonNm1DON BORCHERDING
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN KRUESEL
IRS990/Form990PartVIISectionAGrp/PersonNm3GEORGE PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4GEORGE POCH
IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN LUND
IRS990/Form990PartVIISectionAGrp/PersonNm6ADRELL BREDE
IRS990/Form990PartVIISectionAGrp/PersonNm7FRED SUHLER JR
IRS990/Form990PartVIISectionAGrp/PersonNm8BARB HUDSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0108165
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0SUPERINTENDE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01862
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt010695
IRS990/GainOrLossGrp/SecuritiesAmt023787
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt021400
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0445956
IRS990/GrossReceiptsAmt01046763
IRS990/GrossRentsGrp/RealAmt0700
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08247
IRS990/InsuranceGrp/ProgramServicesAmt08247
IRS990/InsuranceGrp/TotalAmt016494
IRS990/InvestmentIncomeGrp/ExclusionAmt060516
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt060516
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0712681
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0422435
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01221541
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0990031
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01629560
IRS990/LandBldgEquipCostOrOtherBssAmt02851101
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt010705
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0422169
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ROCHESTER CEMETERY ASSOCIATION WAS FORMED AS A NON-DENOMINATIONAL, NONPROFIT, LOT-OWNER OPERATED CORPORATION TO ESTABLISH A FINAL RESTING PLACE AS DESIRED BY THE PEOPLE OF ROCHESTER AND SURROUNDING AREAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0138630
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0129560
IRS990/NetAssetsOrFundBalancesBOYAmt02729474
IRS990/NetAssetsOrFundBalancesEOYAmt02705312
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt023787
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010695
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt034482
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0700
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0700
IRS990/NetUnrlzdGainsLossesInvstAmt0-23521
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02198103
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02282877
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt017607
IRS990/OccupancyGrp/ProgramServicesAmt027406
IRS990/OccupancyGrp/TotalAmt045013
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03863
IRS990/OfficeExpensesGrp/ProgramServicesAmt010320
IRS990/OfficeExpensesGrp/TotalAmt014183
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0554010
IRS990/OtherAssetsTotalGrp/EOYAmt0547800
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1URNS AND VAULTS
IRS990/OtherExpensesGrp/Desc2FOUNDATIONS AND MEMORIALS
IRS990/OtherExpensesGrp/Desc3EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012640
IRS990/OtherExpensesGrp/ProgramServicesAmt093623
IRS990/OtherExpensesGrp/ProgramServicesAmt121779
IRS990/OtherExpensesGrp/ProgramServicesAmt216768
IRS990/OtherExpensesGrp/ProgramServicesAmt310336
IRS990/OtherExpensesGrp/TotalAmt0106263
IRS990/OtherExpensesGrp/TotalAmt121779
IRS990/OtherExpensesGrp/TotalAmt216768
IRS990/OtherExpensesGrp/TotalAmt310336
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01150
IRS990/OtherRevenueTotalAmt01150
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033015
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0102243
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135258
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05050
IRS990/PayrollTaxesGrp/ProgramServicesAmt013724
IRS990/PayrollTaxesGrp/TotalAmt018774
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014442
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011098
IRS990/PrincipalOfficerNm0DON BORCHERDING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0BURIALS
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc2COLUMBARIUM SALES
IRS990/ProgramServiceRevenueGrp/Desc3FOUNDATIONS AND MARKERS
IRS990/ProgramServiceRevenueGrp/Desc4URN AND VAULT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0231675
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1142545
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt279630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt349801
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt413270
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0231675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1142545
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt279630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt349801
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413270
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0125
IRS990/PYInvestmentIncomeAmt090778
IRS990/PYOtherExpensesAmt0237672
IRS990/PYOtherRevenueAmt010100
IRS990/PYProgramServiceRevenueAmt0457741
IRS990/PYRevenuesLessExpensesAmt0120447
IRS990/PYSalariesCompEmpBnftPaidAmt0200625
IRS990/PYTotalExpensesAmt0438297
IRS990/PYTotalRevenueAmt0558744
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-641
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0700
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0248475
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084119
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0336793
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0371332
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0708125
IRS990ScheduleD/EquipmentGrp/BookValueAmt0166955
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0283687
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0450642
IRS990ScheduleD/LandGrp/BookValueAmt047704
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt047704
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0524022
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt123778
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER RECEIVABLES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01078108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0566522
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01644630
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01629560
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0547800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS SIGNED AND APPROVED BY THE SUPERINTENDENT BEFORE IT IS FILED. THE RETURN IS REVIEWED BY THE BOARD OF TRUSTEES AT A MEETING SUBSEQUENT TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SUPERINTENDENT'S SALARY IS REVIEWED ANNUALLY. THE BOARD OF TRUSTEES VOTES ON ANY INCREASES IN WAGES OR BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02951285
IRS990/TotalAssetsEOYAmt02849255
IRS990/TotalAssetsGrp/BOYAmt02951285
IRS990/TotalAssetsGrp/EOYAmt02849255
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0120
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0128888
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0485642
IRS990/TotalFunctionalExpensesGrp/TotalAmt0614530
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0221811
IRS990/TotalLiabilitiesEOYAmt0143943
IRS990/TotalLiabilitiesGrp/BOYAmt0221811
IRS990/TotalLiabilitiesGrp/EOYAmt0143943
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02729474
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02705312
IRS990/TotalProgramServiceRevenueAmt0516921
IRS990/TotalReportableCompFromOrgAmt0108165
IRS990/TotalRevenueGrp/ExclusionAmt085003
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0528766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0613889
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02951285
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02849255
IRS990/TravelGrp/ManagementAndGeneralAmt02943
IRS990/TravelGrp/ProgramServicesAmt06866
IRS990/TravelGrp/TotalAmt09809
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02619 OAKVIEW LN NE
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055906
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.OAKWOODCEMETERIES.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05072821608
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCHESTER CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0410506932
ReturnHeader/Filer/PhoneNum05072821608
ReturnHeader/Filer/USAddress/AddressLine1Txt038 7TH AVENUE NE
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055906
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411326473
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN C ANDERSON CHARTERED CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 14TH STREET NE SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055906
ReturnHeader/PreparerPersonGrp/PhoneNum05072883947
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL PAGEL CPA
ReturnHeader/ReturnTs02025-11-11T12:33:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.