Civic Intelligence

Roselawn Cemetery Association

990 • Fiscal year 2019 • EIN 41-0510200

Nov 01, 2018 to Oct 31, 2019 • Filed on Feb 04, 2020

Organization ProfileWWW.ROSELAWNCEMETERY.COM

View Organization Page

803 W Larpenteur AveSaint Paul, MN 55113

(651) 489-1720

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.11x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Net Margin

87th percentile

50%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$128,400

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2019 filings • $10M-$25M nonprofits • Source year 2019

Asset Growth

89th percentile

15%

Faster asset growth than 89% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

87th percentile

23%

Faster revenue growth than 87% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$12,722,356

Up $1,679,347 (+15%) from 2018

Net Assets

Up

$12,489,707

Up $1,532,639 (+14%) from 2018

Liabilities

Up

$232,649

Up $146,708 (+171%) from 2018

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin87th percentile

Revenue

Up

$2,111,822

Up $395,519 (+23%) from 2018

Expenses

Up

$1,063,989

Up $78,194 (+7.9%) from 2018

Net Income

Up

$1,047,833

Up $317,325 (+43%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth89th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2011: $6,124,324Liabilities 2011: $63,568Net Assets 2011: $6,060,7562011Assets 2012: $6,503,997Liabilities 2012: $18,354Net Assets 2012: $6,485,6432012Assets 2013: $7,461,321Liabilities 2013: $117,664Net Assets 2013: $7,343,6572013Assets 2014: $8,100,054Liabilities 2014: $59,768Net Assets 2014: $8,040,2862014Assets 2015: $8,617,931Liabilities 2015: $65,260Net Assets 2015: $8,552,6712015Assets 2016: $9,356,519Liabilities 2016: $96,244Net Assets 2016: $9,260,2752016Assets 2017: $10,588,312Liabilities 2017: $113,998Net Assets 2017: $10,474,3142017Assets 2018: $11,043,009Liabilities 2018: $85,941Net Assets 2018: $10,957,0682018Assets 2019: $12,722,356Liabilities 2019: $232,649Net Assets 2019: $12,489,7072019Assets 2020: $14,606,677Liabilities 2020: $368,313Net Assets 2020: $14,238,3642020Assets 2021: $18,852,879Liabilities 2021: $290,667Net Assets 2021: $18,562,2122021Assets 2022: $18,747,917Liabilities 2022: $333,849Net Assets 2022: $18,414,0682022Assets 2023: $21,014,258Liabilities 2023: $387,931Net Assets 2023: $20,626,3272023Assets 2024: $26,636,130Liabilities 2024: $592,889Net Assets 2024: $26,043,2412024Assets 2025: $31,380,454Liabilities 2025: $362,701Net Assets 2025: $31,017,7532025

Highlighted filing

2019

Assets$12,722,356
Liabilities$232,649
Net Assets$12,489,707
Open 2019 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2011: $1,121,096Expenses 2011: $887,093Net Income 2011: $234,0032011Expenses 2012: $845,1842012Revenue 2013: $1,728,662Expenses 2013: $869,434Net Income 2013: $859,2282013Revenue 2014: $1,382,738Expenses 2014: $876,654Net Income 2014: $506,0842014Revenue 2015: $1,395,872Expenses 2015: $921,627Net Income 2015: $474,2452015Revenue 2016: $1,469,343Expenses 2016: $893,765Net Income 2016: $575,5782016Revenue 2017: $1,668,093Expenses 2017: $964,906Net Income 2017: $703,1872017Revenue 2018: $1,716,303Expenses 2018: $985,795Net Income 2018: $730,5082018Revenue 2019: $2,111,822Expenses 2019: $1,063,989Net Income 2019: $1,047,8332019Revenue 2020: $2,595,232Expenses 2020: $1,175,899Net Income 2020: $1,419,3332020Revenue 2021: $3,495,532Expenses 2021: $1,193,224Net Income 2021: $2,302,3082021Revenue 2022: $4,004,497Expenses 2022: $1,213,559Net Income 2022: $2,790,9382022Revenue 2023: $3,566,192Expenses 2023: $1,355,210Net Income 2023: $2,210,9822023Revenue 2024: $3,938,118Expenses 2024: $1,454,042Net Income 2024: $2,484,0762024Revenue 2025: $4,995,442Expenses 2025: $1,802,550Net Income 2025: $3,192,8922025

Highlighted filing

2019

Revenue$2,111,822
Expenses$1,063,989
Net Income$1,047,833
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Feb 4, 2020
Return Version
2018v3.2
Gross Receipts
$6,582,605
Mission and Program Overview

Mission

The cemetery is a non-profit association governed by lot owners. Roselawn's founders realized that a cemetery organized that way would put its strongest emphasis on excellence in operations and maintenance. Management of the cemetery's finances has been prudent and careful, ever mindful of the commitment to quality perpetual care. As a result, roselawn is one of the most financially sound cemeteries in this area. We also make every effort to meet specific needs and wishes, to outline choices and make all available options clear and understandable. And roselawn is non-denominational, non-sectarian and open to all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,888,288$8,587,074▲ $1,698,786
Land, Buildings, and Equipment, Net$2,439,766$2,395,911▼ $43,855
Savings and Temporary Cash Investments$1,219,496$1,130,458▼ $89,038
Accounts Receivable$390,074$351,613▼ $38,461
Inventories for Sale or Use$21,987$44,871▲ $22,884
Prepaid Expenses and Deferred Charges$13,411$15,683▲ $2,272
Total Assets$11,043,009$12,722,356▲ $1,679,347
Other Assets Total$69,987$196,746▲ $126,759
Liabilities
Other Liabilities$74,357$203,538▲ $129,181
Accounts Payable and Accrued Expenses$11,584$29,111▲ $17,527
Total Liabilities$85,941$232,649▲ $146,708
Net Assets / Fund Balance
Unrestricted Net Assets$7,848,613$8,852,620▲ $1,004,007
Temporarily Rstr Net Assets$3,108,455$3,637,087▲ $528,632
Total Net Assets Fund Balance$10,957,068$12,489,707▲ $1,532,639
Total Liabilities and Net Assets / Fund Balance$11,043,009$12,722,356▲ $1,679,347

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,376,697$2,999,082$4,375,779
Land$1,019,214-$1,019,214
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleBaseTotal
Larry HudellaSuperintdt.$128,400$128,400

Board Members and Trustees

NameTitle
Scott SpaethPresident
Gil ThoeleTrustee
Jerry MeigsTrustee
Jim MosnerTrustee
Pastor Bob BurmeisterTrustee
Richard ZehringTrustee
Robert ChandlerTrustee
Amanda ThoresonGeneral Mana
Elizabeth AckermanSecetary
Bonnie RussTreasurer
Harold LymanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,814,275
Investment Income
$218,280
Other Revenue
$79,267
Change in Net Assets
$1,047,833

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,111,822
Revenue Not Reported on Form 990
$603,066
Total Revenue per Audited Statements
$2,714,888
Total Revenue per Form 990
$2,111,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$638,310
Other Expenses$425,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,167$175,083-$525,250
Occupancy$82,426$3,270-$85,696
Depreciation Depletion$49,573$24,786-$74,359
Other Employee Benefits$35,067$17,534-$52,601
Payroll Taxes$27,797$13,899-$41,696
Insurance-$37,465-$37,465
Fees for Service Investment Mgmnt Fees-$33,874-$33,874
Fees for Services Other-$28,745-$28,745
Office Expenses-$21,220-$21,220
Advertising-$20,969-$20,969
Pension Plan Contributions$12,509$6,254-$18,763
Other Expenses$25,976$16,286-$16,286
Interest-$13,722-$13,722
Conferences and Meetings-$5,903-$5,903
All Other Expenses-$4,353-$4,353
Total Functional Expenses$583,515$480,474$0$1,063,989

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,182,249
Expenses per Audited Statements$1,063,989
Total Expenses per Form 990$1,063,989
Expenses Not Reported on Form 990$118,260
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
Due to Other Internal Funds$196,746
Accrued Vacation$6,792
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
Yes
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is in the by-laws and would be enforced by the board.”

Form 990, Page 6, Part VI, Line 19

“The public may make a request at the association's business office during normal business hours.”

Filing and Contact Details

Filer

Filer Name
Roselawn Cemetery Association
EIN
41-0510200
Phone
6514891720
Address
803 W LARPENTEUR AVE, SAINT PAUL, MN 55113

Signing Officer

Name
Scott Spaeth
Title
President
Phone
6514891720
Signed
2020-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Spaeth
Voting Board Members
10
Independent Board Members
10
Employees
15

Preparer

Firm
Lethert Skwira Schultz & Co Llp
Address
170 7TH PL E STE 100, SAINT PAUL, MN 55101-2361
Preparer
Robert R Gullick CPA
Phone
6512245721
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The cemetery is a non-profit association governed by lot owners. Roselawn's founders realized that a cemetery organized that way would put its strongest emphasis on excellence in operations and maintenance. Management of the cemetery's finances has been prudent and careful, ever mindful of the commitment to quality perpetual care. As a result, roselawn is one of the most financially sound cemeteries in this area. We also make every effort to meet specific needs and wishes, to outline choices and make all available options clear and understandable. And roselawn is non-denominational, non-sectarian and open to all.”

Form 990, Part XI, Line 9

“Cost of goods sold 118,260 cost of goods sold -118,260”

Financial Statement Notes

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

“Cost of goods sold 118,260”

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

“Cost of goods sold 118,260”

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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/NetUnrealizedGainsInvstAmt0484806
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IRS990ScheduleD/RevenueSubtotalAmt02111822
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 118,260
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 118,260
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEMETERY IS A NON-PROFIT ASSOCIATION GOVERNED BY LOT OWNERS. ROSELAWN'S FOUNDERS REALIZED THAT A CEMETERY ORGANIZED THAT WAY WOULD PUT ITS STRONGEST EMPHASIS ON EXCELLENCE IN OPERATIONS AND MAINTENANCE. MANAGEMENT OF THE CEMETERY'S FINANCES HAS BEEN PRUDENT AND CAREFUL, EVER MINDFUL OF THE COMMITMENT TO QUALITY PERPETUAL CARE. AS A RESULT, ROSELAWN IS ONE OF THE MOST FINANCIALLY SOUND CEMETERIES IN THIS AREA. WE ALSO MAKE EVERY EFFORT TO MEET SPECIFIC NEEDS AND WISHES, TO OUTLINE CHOICES AND MAKE ALL AVAILABLE OPTIONS CLEAR AND UNDERSTANDABLE. AND ROSELAWN IS NON-DENOMINATIONAL, NON-SECTARIAN AND OPEN TO ALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS IN THE BY-LAWS AND WOULD BE ENFORCED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PUBLIC MAY MAKE A REQUEST AT THE ASSOCIATION'S BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COST OF GOODS SOLD 118,260 COST OF GOODS SOLD -118,260
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT SPAETH
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,722,356
Liabilities
$232,649
Net assets
$12,489,707
Revenue
$2,111,822
Expenses
$1,063,989
Net income
$1,047,833
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.4$0.36$31.0$5.00$1.80$3.19
2024Detailed filing. Detailed filing data is available for this year.$26.6$0.59$26.0$3.94$1.45$2.48
2023Detailed filing. Detailed filing data is available for this year.$21.0$0.39$20.6$3.57$1.36$2.21
2022Detailed filing. Detailed filing data is available for this year.$18.7$0.33$18.4$4.00$1.21$2.79
2021Detailed filing. Detailed filing data is available for this year.$18.9$0.29$18.6$3.50$1.19$2.30
2020Detailed filing. Detailed filing data is available for this year.$14.6$0.37$14.2$2.60$1.18$1.42
2019Detailed filing. Detailed filing data is available for this year.$12.7$0.23$12.5$2.11$1.06$1.05
2018Detailed filing. Detailed filing data is available for this year.$11.0$0.09$11.0$1.72$0.99$0.73
2017Detailed filing. Detailed filing data is available for this year.$10.6$0.11$10.5$1.67$0.96$0.70
2016Detailed filing. Detailed filing data is available for this year.$9.36$0.10$9.26$1.47$0.89$0.58
2015Detailed filing. Detailed filing data is available for this year.$8.62$0.07$8.55$1.40$0.92$0.47
2014Detailed filing. Detailed filing data is available for this year.$8.10$0.06$8.04$1.38$0.88$0.51
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$0.12$7.34$1.73$0.87$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.50$0.02$6.49$0.85
2011Summary only. Only limited summary data is available for this year.$6.12$0.06$6.06$1.12$0.89$0.23