Civic Intelligence

Phelps Cemetery Inc.

EIN 42-0666661 • 501(c)13 • Decorah, IA

Pub. 78 Eligible

Profile

Management and maintence of cemetery.

PO Box 216 804 Oakwood PlaceDecorah, IA 52101

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

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

Liabilities / Revenue

50th percentile

0.00x

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

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

Net Margin

44th percentile

20%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

1.3%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

90th percentile

97%

Faster revenue growth than 90% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,546,856

Up $20,511 (+1.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,546,856

Up $20,511 (+1.3%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin44th percentile

Revenue

Up

$103,048

Up $50,843 (+97%) from 2023

Expenses

Down

$82,537

Down $12,171 (-13%) from 2023

Net Income

Up

$20,511

Up $63,014 (+148%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,403,381Liabilities 2011: $0Net Assets 2011: $1,403,3812011Assets 2012: $1,411,045Liabilities 2012: $0Net Assets 2012: $1,411,0452012Assets 2013: $1,444,702Liabilities 2013: $0Net Assets 2013: $1,444,7022013Assets 2014: $1,442,931Liabilities 2014: $0Net Assets 2014: $1,442,9312014Assets 2015: $1,396,276Liabilities 2015: $0Net Assets 2015: $1,396,2762015Assets 2016: $1,561,273Liabilities 2016: $0Net Assets 2016: $1,561,2732016Assets 2017: $1,606,922Liabilities 2017: $0Net Assets 2017: $1,606,9222017Assets 2018: $1,500,756Liabilities 2018: $0Net Assets 2018: $1,500,7562018Assets 2019: $1,552,521Liabilities 2019: $0Net Assets 2019: $1,552,5212019Assets 2020: $1,555,150Liabilities 2020: $0Net Assets 2020: $1,555,1502020Assets 2021: $1,458,217Liabilities 2021: $0Net Assets 2021: $1,458,2172021Assets 2022: $1,383,242Liabilities 2022: $0Net Assets 2022: $1,383,2422022Assets 2023: $1,526,345Liabilities 2023: $0Net Assets 2023: $1,526,3452023Assets 2024: $1,546,856Liabilities 2024: $0Net Assets 2024: $1,546,8562024

Highlighted filing

2024

Assets$1,546,856
Liabilities$0
Net Assets$1,546,856
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $37,453Expenses 2011: $60,418Net Income 2011: -$22,9652011Revenue 2012: $61,218Expenses 2012: $59,949Net Income 2012: $1,2692012Revenue 2013: $186,490Expenses 2013: $66,452Net Income 2013: $120,0382013Revenue 2014: $92,814Expenses 2014: $100,564Net Income 2014: -$7,7502014Revenue 2015: $66,156Expenses 2015: $72,723Net Income 2015: -$6,5672015Revenue 2016: $279,655Expenses 2016: $67,815Net Income 2016: $211,8402016Revenue 2017: $61,112Expenses 2017: $85,633Net Income 2017: -$24,5212017Revenue 2018: $81,017Expenses 2018: $77,868Net Income 2018: $3,1492018Revenue 2019: $41,303Expenses 2019: $77,985Net Income 2019: -$36,6822019Revenue 2020: $99,351Expenses 2020: $96,722Net Income 2020: $2,6292020Revenue 2021: $49,183Expenses 2021: $81,173Net Income 2021: -$31,9902021Revenue 2022: $41,837Expenses 2022: $107,264Net Income 2022: -$65,4272022Revenue 2023: $52,205Expenses 2023: $94,708Net Income 2023: -$42,5032023Revenue 2024: $103,048Expenses 2024: $82,537Net Income 2024: $20,5112024

Highlighted filing

2024

Revenue$103,048
Expenses$82,537
Net Income$20,511
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
$1,546,856
Liabilities
$0
Net assets
$1,546,856
Revenue
$103,048
Expenses
$82,537
Net income
$20,511
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$0.10$0.08$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.05$0.09$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.04$0.11$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.05$0.08$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.10$0.10$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.04$0.08$0.04
2018Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$0.08$0.08$0.00
2017Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$0.06$0.09$0.02
2016Summary only. Only limited summary data is available for this year.$1.56$0.00$1.56$0.28$0.07$0.21
2015Summary only. Only limited summary data is available for this year.$1.40$0.00$1.40$0.07$0.07$0.01
2014Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.09$0.10$0.01
2013Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.19$0.07$0.12
2012Summary only. Only limited summary data is available for this year.$1.41$0.00$1.41$0.06$0.06$0.00
2011Summary only. Only limited summary data is available for this year.$1.40$0.00$1.40$0.04$0.06$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$103,048
Mission and Program Overview

Mission

Management and maintence of cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,159,466$1,036,741▼ $122,725
Savings and Temporary Cash Investments$274,140$417,376▲ $143,236
Land, Buildings, and Equipment, Net$88,938$88,938→ $0
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,526,345$1,546,856▲ $20,511
Other Assets Total$3,801$3,801→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,526,345$1,546,856▲ $20,511
Total Net Assets Fund Balance$1,526,345$1,546,856▲ $20,511
Total Liabilities and Net Assets / Fund Balance$1,526,345$1,546,856▲ $20,511

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$38,938$42,062$81,000
Land$50,000-$50,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Timothy C LynchSecy-treasurer$9,300$9,300

Board Members and Trustees

NameTitle
David LuhmanPresident
Randy BrynsaasVice President
Herb HagemanDirector
Justin LechtenbergDirector
Kari RudeDirector
Randy JenningsDirector
Randy OlsonDirector
Roland BreeserDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,236
Program Service Revenue
$0
Investment Income
$72,162
Other Revenue
$28,650
All Other Contributions
$1,008
Change in Net Assets
$20,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$49,756
Other Expenses$32,781
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,856--$30,856
Current Officers, Directors, Trustees, and Key Employees-$9,300-$9,300
Fees for Service Investment Mgmnt Fees$9,155--$9,155
Payroll Taxes$5,966--$5,966
Other Employee Benefits$3,634--$3,634
Insurance$3,291--$3,291
Other Expenses$1,900--$1,900
All Other Expenses$1,387--$1,387
Office Expenses$898--$898
Total Functional Expenses$73,237$9,300$0$82,537
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“NO COMMITTEES”

Form 990, Part VI, Section A, Line 6

“All persons owning burial plots at the cemetery are authorized to become a stockholder with the payment of $10 to the cemetery and are empowered to vote at all meetings and special meetings of the corporation.”

Form 990, Part VI, Section A, Line 7A

“Shareholders may vote for officers and directors who serve on corporation board of directors. Officers and directors must own share of stock.”

Form 990, Part VI, Section A, Line 7B

“Shareholders are only persons who have right to vote for officers and directors who serve on board of directors.”

Form 990, Part VI, Section B, Line 11B

“Copy provided to shareholders attending annual meeting conducted in may of each year prior to filing form 990.”

Form 990, Part VI, Section B, Line 12C

“Reviewed at annual meeting conducted in may of each year.”

Form 990, Part VI, Section B, Line 15A

“Compensation is proposed by board of directors and voted upon by shareholders at annual meeting conducted in may of each year.”

Form 990, Part VI, Section B, Line 15B

“Same procedure and vote by shareholders at annual meeting conducted in may of each year.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Phelps Cemetery Inc
EIN
42-0666661
Phone
5633804231
Address
PO BOX 216 804 OAKWOOD PLACE, DECORAH, IA 52101

Signing Officer

Name
Timothy C Lynch
Title
Secretary/treasurer
Signed
2025-11-10
Discuss with paid preparer
No

Organization Details

Principal Officer
Timothy C Lynch
Formed
1896
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Anderson Wilmarth Et Al
Address
212 WINNEBAGO ST, DECORAH, IA 52101
Preparer
Jana Evelsizer Olson
Phone
5633822959
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9, Other Changes in Net Assets and Fd Balance

“Assets increased in value .”

Raw XML Appendix398 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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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01546856
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0898
IRS990/OfficeExpensesGrp/TotalAmt0898
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03801
IRS990/OtherAssetsTotalGrp/EOYAmt03801
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03634
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03634
IRS990/OtherExpensesGrp/Desc0COMPUTER AND RECORD PROJECT
IRS990/OtherExpensesGrp/Desc1GROUNDS-MAINTENANCE
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3TREE REMOVAL
IRS990/OtherExpensesGrp/ProgramServicesAmt07280
IRS990/OtherExpensesGrp/ProgramServicesAmt14593
IRS990/OtherExpensesGrp/ProgramServicesAmt24277
IRS990/OtherExpensesGrp/ProgramServicesAmt31900
IRS990/OtherExpensesGrp/TotalAmt07280
IRS990/OtherExpensesGrp/TotalAmt14593
IRS990/OtherExpensesGrp/TotalAmt24277
IRS990/OtherExpensesGrp/TotalAmt31900
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0GRAVE OPENING/CLOSING FEES
IRS990/OtherRevenueMiscGrp/Desc1SALE OF CEMETARY PLOTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020200
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18450
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18450
IRS990/OtherRevenueTotalAmt028650
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt030856
IRS990/OtherSalariesAndWagesGrp/TotalAmt030856
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05966
IRS990/PayrollTaxesGrp/TotalAmt05966
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TIMOTHY C LYNCH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0523000
IRS990/ProgramServiceRevenueGrp/Desc0INVESTMENT ACCOUNTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01222
IRS990/PYInvestmentIncomeAmt033986
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046748
IRS990/PYOtherRevenueAmt015680
IRS990/PYProgramServiceRevenueAmt01317
IRS990/PYRevenuesLessExpensesAmt0-42503
IRS990/PYSalariesCompEmpBnftPaidAmt047960
IRS990/PYTotalExpensesAmt094708
IRS990/PYTotalRevenueAmt052205
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt020511
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0274140
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0417376
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038938
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042062
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt088938
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PERSONS OWNING BURIAL PLOTS AT THE CEMETERY ARE AUTHORIZED TO BECOME A STOCKHOLDER WITH THE PAYMENT OF $10 TO THE CEMETERY AND ARE EMPOWERED TO VOTE AT ALL MEETINGS AND SPECIAL MEETINGS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SHAREHOLDERS MAY VOTE FOR OFFICERS AND DIRECTORS WHO SERVE ON CORPORATION BOARD OF DIRECTORS. OFFICERS AND DIRECTORS MUST OWN SHARE OF STOCK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SHAREHOLDERS ARE ONLY PERSONS WHO HAVE RIGHT TO VOTE FOR OFFICERS AND DIRECTORS WHO SERVE ON BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY PROVIDED TO SHAREHOLDERS ATTENDING ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR PRIOR TO FILING FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS PROPOSED BY BOARD OF DIRECTORS AND VOTED UPON BY SHAREHOLDERS AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SAME PROCEDURE AND VOTE BY SHAREHOLDERS AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ASSETS INCREASED IN VALUE .
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9, OTHER CHANGES IN NET ASSETS AND FD BALANCE
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01526345
IRS990/TotalAssetsEOYAmt01546856
IRS990/TotalAssetsGrp/BOYAmt01526345
IRS990/TotalAssetsGrp/EOYAmt01546856
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02236
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09300
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073237
IRS990/TotalFunctionalExpensesGrp/TotalAmt082537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01526345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01546856
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt09300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0100812
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0103048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01526345
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01546856
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 216 804 OAKWOOD PLACE
IRS990/USAddress/CityNm0DECORAH
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd0521010450
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY C LYNCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHELPS CEMETERY INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CO TIMOTHY C LYNCH
ReturnHeader/Filer/BusinessNameControlTxt0PHEL
ReturnHeader/Filer/EIN0420666661
ReturnHeader/Filer/PhoneNum05633804231
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 216 804 OAKWOOD PLACE
ReturnHeader/Filer/USAddress/CityNm0DECORAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052101
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421221779
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON WILMARTH ET AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0212 WINNEBAGO ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECORAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052101
ReturnHeader/PreparerPersonGrp/PhoneNum05633822959
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANA EVELSIZER OLSON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T06:09:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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