Civic Intelligence

Elmhurst Cemetery

EIN 41-0773778 • 501(c)3 • Saint Paul, MN

Pub. 78 Eligible

Profile

See schedule o for primary purpose

1510 North Dale StSaint Paul, MN 55117

elmhurstcemetery.org

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

14th percentile

-23%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$1,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

12th percentile

-24%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-19%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$700,173

Down $223,139 (-24%) from 2023

Liabilities

Up

$16,217

Up $4,987 (+44%) from 2023

Net Assets

Down

$683,956

Down $228,126 (-25%) from 2023

Revenue

Down

$920,141

Down $221,637 (-19%) from 2023

Expenses

Up

$1,127,853

Up $16,261 (+1.5%) from 2023

Net Income

Down

-$207,712

Down $237,898 (-788%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $600,157Liabilities 2011: $0Net Assets 2011: $600,1572011Assets 2012: $733,320Liabilities 2012: $119,332Net Assets 2012: $613,9882012Assets 2013: $730,010Liabilities 2013: $79,749Net Assets 2013: $650,2612013Assets 2014: $696,347Liabilities 2014: $45,112Net Assets 2014: $651,2352014Assets 2015: $772,403Liabilities 2015: $42,166Net Assets 2015: $730,2372015Assets 2016: $816,889Liabilities 2016: $20,419Net Assets 2016: $796,4702016Assets 2017: $890,321Liabilities 2017: $0Net Assets 2017: $890,3212017Assets 2018: $904,566Liabilities 2018: $333Net Assets 2018: $904,2332018Assets 2019: $890,999Liabilities 2019: $0Net Assets 2019: $890,9992019Assets 2020: $1,200,483Liabilities 2020: $0Net Assets 2020: $1,200,4832020Assets 2021: $1,203,287Liabilities 2021: $62,310Net Assets 2021: $1,140,9772021Assets 2022: $917,817Liabilities 2022: $4,763Net Assets 2022: $913,0542022Assets 2023: $923,312Liabilities 2023: $11,230Net Assets 2023: $912,0822023Assets 2024: $700,173Liabilities 2024: $16,217Net Assets 2024: $683,9562024

Highlighted filing

2024

Assets$700,173
Liabilities$16,217
Net Assets$683,956

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $608,520Expenses 2011: $606,853Net Income 2011: $1,6672011Expenses 2012: $573,2472012Revenue 2013: $658,975Expenses 2013: $630,951Net Income 2013: $28,0242013Revenue 2014: $590,520Expenses 2014: $590,945Net Income 2014: -$4252014Revenue 2015: $671,975Expenses 2015: $592,973Net Income 2015: $79,0022015Revenue 2016: $681,228Expenses 2016: $614,995Net Income 2016: $66,2332016Revenue 2017: $754,945Expenses 2017: $659,387Net Income 2017: $95,5582017Revenue 2018: $623,828Expenses 2018: $609,918Net Income 2018: $13,9102018Revenue 2019: $500,646Expenses 2019: $513,610Net Income 2019: -$12,9642019Revenue 2020: $938,563Expenses 2020: $627,559Net Income 2020: $311,0042020Revenue 2021: $999,525Expenses 2021: $1,065,423Net Income 2021: -$65,8982021Revenue 2022: $1,274,736Expenses 2022: $1,499,253Net Income 2022: -$224,5172022Revenue 2023: $1,141,778Expenses 2023: $1,111,592Net Income 2023: $30,1862023Revenue 2024: $920,141Expenses 2024: $1,127,853Net Income 2024: -$207,7122024

Highlighted filing

2024

Revenue$920,141
Expenses$1,127,853
Net Income-$207,712

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.02$0.68$0.92$1.13$0.21
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.01$0.91$1.14$1.11$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$1.27$1.50$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.06$1.14$1.00$1.07$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.94$0.63$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.50$0.51$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.62$0.61$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.75$0.66$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.68$0.61$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.04$0.73$0.67$0.59$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.05$0.65$0.59$0.59$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.08$0.65$0.66$0.63$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.12$0.61$0.57
2011Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.61$0.61$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$920,141
Mission and Program Overview

Mission

Elmhurst Cemetery mission is to provide cemetery lots, markers, monuments and burial vaults to the general public at an affordable price. In addition to these services they provide Perpetual Care Pre-Need Trust Funds and Special Care Funds for those individuals and families that desire these services in memory of their loved one.

See schedule o for primary purpose

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$912,082$683,956▼ $228,126
Savings and Temporary Cash Investments$636,522$621,262▼ $15,260
Land, Buildings, and Equipment, Net$55,654$48,700▼ $6,954
Cash and Non-Interest-Bearing Accounts$231,136$30,211▼ $200,925
Total Assets$923,312$700,173▼ $223,139
Liabilities
Accounts Payable and Accrued Expenses$11,230$16,217▲ $4,987
Total Liabilities$11,230$16,217▲ $4,987
Net Assets / Fund Balance
Total Net Assets Fund Balance$912,082$683,956▼ $228,126
Total Liabilities and Net Assets / Fund Balance$923,312$700,173▼ $223,139

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,677$217,455$221,132
Leasehold Improvements$45,023$56,558$101,581
Compensation and Service Providers

Employees

NameTitleBaseTotal
James ConnollyTreasurer$1,000$1,000

Board Members and Trustees

NameTitle
James HaberkornPresident
Brian NowackiBoard Member
Dale KrigerBoard Member
David GrabitskeBoard Member
Orell PieperBoard Member
Scott OlsonBoard Member
James RindalSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$914,866
Investment Income
$5,175
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$-207,712
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$687,085
Salaries, Compensation, and Employee Benefits$440,768
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$288,866$32,096-$320,962
Other Expenses$151,058--$151,058
Other Employee Benefits$60,508$6,723-$67,231
Payroll Taxes$38,084$4,232-$42,316
Payments to Affiliates$38,757--$38,757
Insurance$26,488--$26,488
Advertising$25,171--$25,171
Occupancy$20,713$2,301-$23,014
Office Expenses$14,707$1,634-$16,341
Pension Plan Contributions$8,333$926-$9,259
Information Technology$8,039$893-$8,932
Depreciation Depletion$6,954--$6,954
Fees for Services Legal$5,285--$5,285
Fees for Services Accounting$2,336$2,336-$4,672
Conferences and Meetings$2,056--$2,056
Current Officers, Directors, Trustees, and Key Employees$1,000--$1,000
Travel$525--$525
Total Functional Expenses$1,076,712$51,141$0$1,127,853
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 governing body review Part VI line 11

The return preparer meets with the organization officers to review the 990 before the return will be electronically filed with the irs. The return preparer, who is a cpa and an erolled agent, goes over the various details of the return.

Governing documents etc available to public Part VI line 19

Upon request, the board members will make available all governing documents, policies and financial statements. These documents are currently onsite at elmhurst cemetary.

Filing and Contact Details

Filer

Filer Name
Elmhurst Cemetery Association
EIN
41-0773778
In Care Of
% JAY LARSON
Phone
6514891707
Address
1510 NORTH DALE ST, SAINT PAUL, MN 55117

Signing Officer

Name
Jay Larson
Title
President
Phone
6514891707
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1858
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
13

Preparer

Firm
By the Books Inc
Address
1259 GUN CLUB RD, Saint Paul, MN 55110
Preparer
Daryl Kisch
Phone
6517742107
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Eqiupment was not removed from fixed assets in prior year

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IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES AND SINGLE GR
IRS990/ProgramServiceRevenueGrp/Desc2FOUNDATIONSFINAL DATES
IRS990/ProgramServiceRevenueGrp/Desc3VAULTSURNSMARKERSMOU
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1354664
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt277019
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3236397
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0246786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1354664
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt277019
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3236397
IRS990/ProgSrvcAccomActy2Grp/Desc0SPECIAL CARE FUNDS: INDIVIDUALS OR FAMILIES CAN HOLD IN A DEDICATED FUND, MONEY TO BE USED FOR SPECIAL CARE FOR THEIR LOVED ONES GRAVESITE. THIS MONEY IS USED FOR FLOWERS ON MEMORIAL DAY, MOTHERS DAY, FLAGS ON VETERANS DAY, CHRISTMAS WREATHS OR OTHER SPECIAL CARE AS NOTED BY THE FAMILY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0214803
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0182993
IRS990/ProgSrvcAccomActy3Grp/Desc0PRE-NEED TRUST FUND: INDIVIDUALS AND OR FAMILIES CAN PREPAID THEIR FUNERALS, INTERMENT, MARKERS, MONUMENTS AND BURIAL VAULTS. THIS MONEY IS KEPT IN A SEPARATE TRUST FUND PER PERSON AND IS NOT USED UNTIL THE DEATH OCCURS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02600
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08413
IRS990/PYOtherExpensesAmt0660531
IRS990/PYProgramServiceRevenueAmt01133365
IRS990/PYRevenuesLessExpensesAmt030186
IRS990/PYSalariesCompEmpBnftPaidAmt0451061
IRS990/PYTotalExpensesAmt01111592
IRS990/PYTotalRevenueAmt01141778
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-207712
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0683956
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0621262
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0100
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03770
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09007
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01245280
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0910452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05370311
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03770
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IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/PublicSupportCY509Pct00.99450
IRS990ScheduleA/PublicSupportPY509Pct00.99380
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0995755
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0914346
IRS990ScheduleA/Total509Grp/TotalAmt05442254
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03677
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217455
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0221132
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045023
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056558
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt048700
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN PREPARER MEETS WITH THE ORGANIZATION OFFICERS TO REVIEW THE 990 BEFORE THE RETURN WILL BE ELECTRONICALLY FILED WITH THE IRS. THE RETURN PREPARER, WHO IS A CPA AND AN EROLLED AGENT, GOES OVER THE VARIOUS DETAILS OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST, THE BOARD MEMBERS WILL MAKE AVAILABLE ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS. THESE DOCUMENTS ARE CURRENTLY ONSITE AT ELMHURST CEMETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQIUPMENT WAS NOT REMOVED FROM FIXED ASSETS IN PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0700173
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01076712
IRS990/TotalFunctionalExpensesGrp/TotalAmt01127853
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011230
IRS990/TotalLiabilitiesEOYAmt016217
IRS990/TotalLiabilitiesGrp/BOYAmt011230
IRS990/TotalLiabilitiesGrp/EOYAmt016217
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0912082
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0683956
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01076712
IRS990/TotalProgramServiceRevenueAmt0914866
IRS990/TotalReportableCompFromOrgAmt01000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0920041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0920141
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0923312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0700173
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0525
IRS990/TravelGrp/TotalAmt0525
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0ELMHURSTCEMETERY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY LARSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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