Civic Intelligence

Zumbrota Cemetery Association

EIN 41-0625660 • 501(c)13 • Zumbrota, MN

Profile

operation of a non-demoninational public cemetery

505 E 9th StZumbrota, MN 55992

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

34th percentile

4.7%

Higher net margin than 34% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$3,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

30th percentile

0.7%

Faster asset growth than 30% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

25%

Faster revenue growth than 66% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$603,988

Up $4,428 (+0.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$603,988

Up $4,428 (+0.7%) from 2024

Revenue

Up

$61,328

Up $12,461 (+25%) from 2024

Expenses

Up

$58,471

Up $4,562 (+8.5%) from 2024

Net Income

Up

$2,857

Up $7,899 (+157%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $595,327Liabilities 2011: $17,363Net Assets 2011: $577,9642011Assets 2012: $605,064Liabilities 2012: $7,891Net Assets 2012: $597,1732012Assets 2013: $610,582Liabilities 2013: $10,795Net Assets 2013: $599,7872013Assets 2014: $620,262Liabilities 2014: $0Net Assets 2014: $620,2622014Assets 2015: $643,823Liabilities 2015: $0Net Assets 2015: $643,8232015Assets 2016: $646,577Liabilities 2016: $126Net Assets 2016: $646,4512016Assets 2017: $532,452Liabilities 2017: $0Net Assets 2017: $532,4522017Assets 2018: $554,716Liabilities 2018: $0Net Assets 2018: $554,7162018Assets 2020: $569,876Liabilities 2020: $0Net Assets 2020: $569,8762020Assets 2021: $581,100Liabilities 2021: $0Net Assets 2021: $581,1002021Assets 2022: $589,291Liabilities 2022: $0Net Assets 2022: $589,2912022Assets 2023: $596,532Liabilities 2023: $0Net Assets 2023: $596,5322023Assets 2024: $599,560Liabilities 2024: $0Net Assets 2024: $599,5602024Assets 2025: $603,988Liabilities 2025: $0Net Assets 2025: $603,9882025

Highlighted filing

2025

Assets$603,988
Liabilities$0
Net Assets$603,988

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $54,995Expenses 2011: $29,543Net Income 2011: $25,4522011Revenue 2012: $54,232Expenses 2012: $2,400Net Income 2012: $51,8322012Revenue 2013: $42,961Expenses 2013: $36,199Net Income 2013: $6,7622013Revenue 2014: $48,393Expenses 2014: $41,166Net Income 2014: $7,2272014Revenue 2015: $40,667Expenses 2015: $44,664Net Income 2015: -$3,9972015Revenue 2016: $40,440Expenses 2016: $37,812Net Income 2016: $2,6282016Revenue 2017: $64,036Expenses 2017: $154,838Net Income 2017: -$90,8022017Revenue 2018: $52,640Expenses 2018: $43,403Net Income 2018: $9,2372018Revenue 2020: $44,248Expenses 2020: $45,439Net Income 2020: -$1,1912020Revenue 2021: $63,056Expenses 2021: $52,814Net Income 2021: $10,2422021Revenue 2022: $54,375Expenses 2022: $49,729Net Income 2022: $4,6462022Revenue 2023: $56,835Expenses 2023: $44,873Net Income 2023: $11,9622023Revenue 2024: $48,867Expenses 2024: $53,909Net Income 2024: -$5,0422024Revenue 2025: $61,328Expenses 2025: $58,471Net Income 2025: $2,8572025

Highlighted filing

2025

Revenue$61,328
Expenses$58,471
Net Income$2,857

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.04$0.00$6.04$0.61$0.58$0.03
2024Detailed filing. Detailed filing data is available for this year.$6.00$0.00$6.00$0.49$0.54$0.05
2023Detailed filing. Detailed filing data is available for this year.$5.97$0.00$5.97$0.57$0.45$0.12
2022Detailed filing. Detailed filing data is available for this year.$5.89$0.00$5.89$0.54$0.50$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.81$0.00$5.81$0.63$0.53$0.10
2020Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$0.44$0.45$0.01
2018Summary only. Only limited summary data is available for this year.$5.55$0.00$5.55$0.53$0.43$0.09
2017Summary only. Only limited summary data is available for this year.$5.32$0.00$5.32$0.64$1.55$0.91
2016Summary only. Only limited summary data is available for this year.$6.47$0.00$6.46$0.40$0.38$0.03
2015Summary only. Only limited summary data is available for this year.$6.44$0.00$6.44$0.41$0.45$0.04
2014Summary only. Only limited summary data is available for this year.$6.20$0.00$6.20$0.48$0.41$0.07
2013Summary only. Only limited summary data is available for this year.$6.11$0.11$6.00$0.43$0.36$0.07
2012Summary only. Only limited summary data is available for this year.$6.05$0.08$5.97$0.54$0.02$0.52
2011Summary only. Only limited summary data is available for this year.$5.95$0.17$5.78$0.55$0.30$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 3, 2026
Return Version
2025v4.0
Gross Receipts
$61,328
Mission and Program Overview

Mission

operation of a non-denominational public cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$599,560$603,988▲ $4,428
Investments in Publicly Traded Securities$566,474$566,474→ $0
Savings and Temporary Cash Investments$23,717$25,349▲ $1,632
Cash and Non-Interest-Bearing Accounts$4,285$4,225▼ $60
Accounts Receivable-$1,632-
Total Assets$599,560$603,988▲ $4,428
Other Assets Total$5,084$6,308▲ $1,224
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$599,560$603,988▲ $4,428
Total Liabilities and Net Assets / Fund Balance$599,560$603,988▲ $4,428
Compensation and Service Providers

Employees

NameTitleBaseTotal
RichardMeyerhofer, Sec/Treas$3,500$3,500

Board Members and Trustees

NameTitle
Matthew CRockne, President
DavidBusby
GaryGrover
MarkHinrichs
TeriPaulson
GarryRing, Vice Pres
Paul ERockne
LeAnnStee
BradStiller
Revenue and Support

Revenue Composition

Contributions and Grants
$5,880
Program Service Revenue
$30,106
Investment Income
$24,632
Other Revenue
$710
All Other Contributions
$5,880
Change in Net Assets
$2,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,971
Salaries, Compensation, and Employee Benefits$3,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$54,971$0$0$54,971
Current Officers, Directors, Trustees, and Key Employees$3,500$0$0$3,500
Total Functional Expenses$58,471$0$0$58,471
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
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Zumbrota Cemetery Association
EIN
41-0625660
Phone
5077327484
Address
505 E 9th St, Zumbrota, MN 55992

Signing Officer

Name
Matthew C Rockne
Title
President
Phone
5077327484
Signed
2026-02-03
Discuss with paid preparer
Yes

Organization Details

Formed
1916
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
9

Preparer

Firm
Rockne Law Office
Address
385 Main St, Zumbrota, MN 55992
Preparer
Matthew Rockne
Phone
5077325191
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

All board members and any other members are advised at the annual meeting, or who else inquires that Form 990 is available for inspection online. The annual meeting is open to the public and all lot owners. We publish notice of the annual meeting with the local legal publisher.

Pt VI, Line 15B

The secretarys compensation is an agenda item, is discussed and voted on annually by the full board at the annual meeting.

Pt VI, Line 2

Paul E Rockne is one of three Perpetual Care Fund trustees and is the father of Matthew C Rockne, who is the Association President.

Pt XI

These corrections are an annual occurrence due to the Board Secretary and Perpetual Care Fund Treasurer maintaining separate checking accounts. The Board Secretary is the day to day manager and pays all bills but receives fund transfers on request from the Perpetual Care Fund Treasurer. These fund transfers will result in these kind of year-end accounting adjustments which include accrued interest payable to the Cemetery Association checking account and price differences between investments purchased and sold/paid. The full Board is aware of this. Part of this is a Minnesota state law requirement regarding mandatory year end fund transfer requirements of unexpended earnings and investment responsibilities.

Form 990, Part IX, Line 24E

Legal 267. 267.

Form 990, Part IX, Line 24E

Mowing 18150. 18150.

Form 990, Part IX, Line 24E

Sexton 5075. 5075.

Form 990, Part IX, Line 24E

Flowers/watering 10747. 10747.

Form 990, Part IX, Line 24E

Maintenance

Form 990, Part IX, Line 24E

Insurance 1389. 1389.

Form 990, Part IX, Line 24E

Snow removal 755. 755.

Form 990, Part IX, Line 24E

Publication/notices 87. 87.

Form 990, Part IX, Line 24E

Printing, annual meeting 16. 16.

Form 990, Part IX, Line 24E

Water/sewer 254. 254.

Form 990, Part IX, Line 24E

Rubbish 882. 882.

Form 990, Part IX, Line 24E

Supplies 426. 426.

Form 990, Part IX, Line 24E

Grounds 14827. 14827.

Form 990, Part IX, Line 24E

Locates/cremations 1960. 1960.

Form 990, Part IX, Line 24E

Improvements 136. 136.

Raw XML Appendix356 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
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
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IRS990/Form990PartVIISectionAGrp/PersonNm1Garry
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard
IRS990/Form990PartVIISectionAGrp/PersonNm3Gary
IRS990/Form990PartVIISectionAGrp/PersonNm4LeAnn
IRS990/Form990PartVIISectionAGrp/PersonNm5Mark
IRS990/Form990PartVIISectionAGrp/PersonNm6Brad
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Rockne, President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Ring, Vice Pres
IRS990/Form990PartVIISectionAGrp/TitleTxt2Meyerhofer, Sec/Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt3Grover
IRS990/Form990PartVIISectionAGrp/TitleTxt4Stee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Hinrichs
IRS990/Form990PartVIISectionAGrp/TitleTxt6Stiller
IRS990/Form990PartVIISectionAGrp/TitleTxt7Busby
IRS990/Form990PartVIISectionAGrp/TitleTxt8Rockne
IRS990/Form990PartVIISectionAGrp/TitleTxt9Paulson
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All board members and any other members are advised at the annual meeting, or who else inquires that Form 990 is available for inspection online. The annual meeting is open to the public and all lot owners. We publish notice of the annual meeting with the local legal publisher.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The secretarys compensation is an agenda item, is discussed and voted on annually by the full board at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Paul E Rockne is one of three Perpetual Care Fund trustees and is the father of Matthew C Rockne, who is the Association President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These corrections are an annual occurrence due to the Board Secretary and Perpetual Care Fund Treasurer maintaining separate checking accounts. The Board Secretary is the day to day manager and pays all bills but receives fund transfers on request from the Perpetual Care Fund Treasurer. These fund transfers will result in these kind of year-end accounting adjustments which include accrued interest payable to the Cemetery Association checking account and price differences between investments purchased and sold/paid. The full Board is aware of this. Part of this is a Minnesota state law requirement regarding mandatory year end fund transfer requirements of unexpended earnings and investment responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Legal 267. 267.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Mowing 18150. 18150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Sexton 5075. 5075.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Flowers/watering 10747. 10747.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Maintenance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Insurance 1389. 1389.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Snow removal 755. 755.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Publication/notices 87. 87.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Printing, annual meeting 16. 16.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Water/sewer 254. 254.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Rubbish 882. 882.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Supplies 426. 426.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Grounds 14827. 14827.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Locates/cremations 1960. 1960.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Improvements 136. 136.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0599560
IRS990/TotalAssetsEOYAmt0603988
IRS990/TotalAssetsGrp/BOYAmt0599560
IRS990/TotalAssetsGrp/EOYAmt0603988
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05880
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058471
IRS990/TotalFunctionalExpensesGrp/TotalAmt058471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0599560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0603988
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt030106
IRS990/TotalReportableCompFromOrgAmt03500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055448
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061328
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0599560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0603988
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0385 Main St S
IRS990/USAddress/CityNm0Zumbrota
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055992
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Matthew C Rockne
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05077327484
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Zumbrota Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0ZUMB
ReturnHeader/Filer/EIN0410625660
ReturnHeader/Filer/PhoneNum05077327484
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 E 9th St
ReturnHeader/Filer/USAddress/CityNm0Zumbrota
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055992
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421693168
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rockne Law Office
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0385 Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Zumbrota
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055992
ReturnHeader/PreparerPersonGrp/PhoneNum05077325191
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew Rockne
ReturnHeader/ReturnTs02026-02-09T07:55:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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