Civic Intelligence

Roselawn Cemetery Association

990 • Fiscal year 2024 • EIN 41-0510200

Nov 01, 2023 to Oct 31, 2024 • Filed on Jan 09, 2025

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2024 filings • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.15x

Higher debt load relative to revenue than 43% of similar nonprofits.

2024 filings • $25M-$50M nonprofits • Source year 2024

Net Margin

91st percentile

63%

Higher net margin than 91% of similar nonprofits.

2024 filings • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$141,225

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2024 filings • $25M-$50M nonprofits • Source year 2024

Asset Growth

89th percentile

27%

Faster asset growth than 89% of similar nonprofits.

2024 filings • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

10%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$26,636,130

Up $5,621,872 (+27%) from 2023

Net Assets

Up

$26,043,241

Up $5,416,914 (+26%) from 2023

Liabilities

Up

$592,889

Up $204,958 (+53%) from 2023

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin91st percentile

Revenue

Up

$3,938,118

Up $371,926 (+10%) from 2023

Expenses

Up

$1,454,042

Up $98,832 (+7.3%) from 2023

Net Income

Up

$2,484,076

Up $273,094 (+12%) from 2023

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

2024

Assets$26,636,130
Liabilities$592,889
Net Assets$26,043,241
Open 2024 Filing

Operations Trend

Revenue Growth52nd 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

2024

Revenue$3,938,118
Expenses$1,454,042
Net Income$2,484,076
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jan 9, 2025
Return Version
2023v6.0
Gross Receipts
$5,561,526
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$14,520,045$18,474,090▲ $3,954,045
Land, Buildings, and Equipment, Net$4,650,775$4,607,555▼ $43,220
Savings and Temporary Cash Investments$1,037,894$1,595,969▲ $558,075
Accounts Receivable$556,172$493,368▼ $62,804
Inventories for Sale or Use$24,595$20,338▼ $4,257
Prepaid Expenses and Deferred Charges$11,201$11,347▲ $146
Total Assets$21,014,258$26,636,130▲ $5,621,872
Other Assets Total$213,576$1,433,463▲ $1,219,887
Liabilities
Accounts Payable and Accrued Expenses$174,355$473,410▲ $299,055
Other Liabilities$213,576$119,479▼ $94,097
Total Liabilities$387,931$592,889▲ $204,958
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,999,704$18,748,856▲ $3,749,152
Net Assets With Donor Restrictions$5,626,623$7,294,385▲ $1,667,762
Total Net Assets Fund Balance$20,626,327$26,043,241▲ $5,416,914
Total Liabilities and Net Assets / Fund Balance$21,014,258$26,636,130▲ $5,621,872

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,588,341$3,490,474$7,078,815
Land$1,019,214-$1,019,214
Other Assets Org$119,479--
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amanda ThoresonGeneral ManaFT$108,741$32,484$141,225

Board Members and Trustees

NameTitle
Scott SpaethPresident
Rev Matthew BasichDirector
Hal RudeTrustee
Jerry MeigsTrustee
Pastor Bob BurmeisterTrustee
Harold LymanSecretary
Paul QuastTreasurer
Jim MosnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,486,295
Investment Income
$702,517
Other Revenue
$749,306
Change in Net Assets
$2,484,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,860,697
Revenue Not Reported on Financial Statements
$77,421
Revenue Not Reported on Form 990
$3,422,701
Total Revenue per Audited Statements
$7,283,398
Total Revenue per Form 990
$3,938,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$763,398
Other Expenses$690,644
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$305,055$151,342-$456,397
Depreciation Depletion$143,199$15,911-$159,110
Occupancy$143,625$2,695-$146,320
Current Officers, Directors, Trustees, and Key Employees$78,159$40,264-$118,423
Other Employee Benefits$78,399$39,200-$117,599
Advertising-$78,831-$78,831
Fees for Service Investment Mgmnt Fees-$77,421-$77,421
Insurance$25,849$25,848-$51,697
Payroll Taxes$29,328$14,665-$43,993
Office Expenses-$41,492-$41,492
Pension Plan Contributions$17,991$8,995-$26,986
Fees for Services Other-$22,270-$22,270
Other Expenses$19,634$7,008-$7,008
Interest$2,830$2,829-$5,659
Conferences and Meetings-$2,535-$2,535
Total Functional Expenses$894,135$559,907$0$1,454,042

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,866,484
Total Expenses per Form 990$1,454,042
Expenses per Audited Statements$1,376,621
Expenses Not Reported on Form 990$489,863
Expenses Not Reported on Financial Statements$77,421
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$119,479
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
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
2025-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Spaeth
Voting Board Members
8
Independent Board Members
8
Employees
18

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 489,863 cost of goods sold -489,863”

Financial Statement Notes

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

“Cost of goods sold 489,863”

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

“Cost of goods sold 489,863”

Raw XML AppendixShowing 400 of 405 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/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER INTERNAL FUNDS
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt077421
IRS990ScheduleD/RevenueSubtotalAmt03860697
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 489,863
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 489,863
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 489,863 COST OF GOODS SOLD -489,863
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0803 WEST LARPENTEUR AVENUE
IRS990/USAddress/CityNm0ROSEVILLE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055113
IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0WWW.ROSELAWNCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT SPAETH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06514891720
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-09
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ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0410510200
ReturnHeader/Filer/PhoneNum06514891720
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410738189
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LETHERT SKWIRA SCHULTZ & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0170 7TH PL E STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT PAUL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0551012361
ReturnHeader/PreparerPersonGrp/PhoneNum06512245721
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT R GULLICK CPA

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,636,130
Liabilities
$592,889
Net assets
$26,043,241
Revenue
$3,938,118
Expenses
$1,454,042
Net income
$2,484,076
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