Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
3rd percentile
Higher net margin than 3% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 22.5% of source-year revenue.
Asset Growth
42nd percentile
Faster asset growth than 42% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Up$1,552,521
Up $51,765 (+3.4%) from 2018
Net Assets
Up$1,552,521
Up $51,765 (+3.4%) from 2018
Liabilities
Flat$0
Flat from 2018
Revenue
Down$41,303
Down $39,714 (-49%) from 2018
Expenses
Up$77,985
Up $117 (+0.2%) from 2018
Net Income
Down-$36,682
Down $39,831 (-1265%) from 2018
Management and maintence of cemetery.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,499,266 | $1,551,031 | ▲ $51,765 |
| Investments in Publicly Traded Securities | $974,672 | $1,045,709 | ▲ $71,037 |
| Savings and Temporary Cash Investments | $203,429 | $313,959 | ▲ $110,530 |
| Land, Buildings, and Equipment, Net | $297,154 | $138,938 | ▼ $158,216 |
| Cash and Non-Interest-Bearing Accounts | $21,701 | $50,115 | ▲ $28,414 |
| Cap Stk Tr Prin Current Funds | $1,490 | $1,490 | → $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 | $1,500,756 | $1,552,521 | ▲ $51,765 |
| Other Assets Total | $3,800 | $3,800 | → $0 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,500,756 | $1,552,521 | ▲ $51,765 |
| Total Liabilities and Net Assets / Fund Balance | $1,500,756 | $1,552,521 | ▲ $51,765 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $50,000 | - | - |
| Equipment | $88,938 | $42,062 | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Timothy C Lynch | Secy-treasurer | $9,300 | $9,300 |
| Name | Title |
|---|---|
| David Luhman | President |
| Randy Brynsaas | Vice President |
| Herb Hageman | Director |
| Kari Rude | Director |
| Randy Jennings | Director |
| Randy Olson | Director |
| Victoria Miller | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $44,528 |
| Other Expenses | $33,457 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $25,407 | - | - | $25,407 |
| Current Officers, Directors, Trustees, and Key Employees | $9,300 | - | - | $9,300 |
| Fees for Service Investment Mgmnt Fees | $8,252 | - | - | $8,252 |
| Depreciation Depletion | $8,216 | - | - | $8,216 |
| Payroll Taxes | $5,258 | - | - | $5,258 |
| Other Employee Benefits | $4,563 | - | - | $4,563 |
| Insurance | $2,444 | - | - | $2,444 |
| All Other Expenses | $2,317 | - | - | $2,317 |
| Other Expenses | $1,757 | - | - | $1,757 |
| Total Functional Expenses | $77,985 | $0 | $0 | $77,985 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“NO COMMITTEES”
“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.”
“Shareholders may vote for officers and directors who serve on corporation board of directors. Officers and directors must own share of stock.”
“Shareholders are only persons who have right to vote for officers and directors who serve on board of directors.”
“Copy provided to shareholders attending annual meeting conducted in may of each year prior to filing form 990.”
“Reviewed at annual meeting conducted in may of each year.”
“Compensation is proposed by board of directors and voted upon by shareholders at annual meeting conducted in may of each year.”
“Same procedure and vote by shareholders at annual meeting conducted in may of each year.”
“No documents available to the public.”
“Net market values increased during year = $88447”
“Assets decreased in value by $63,666 and correct in fund balance made in amount of $36,350.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MANAGEMENT AND MAINTENCE OF CEMETERY. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 24 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2317 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2317 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TIMOTHY C LYNCH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5633822959 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 212 WINNEBAGO STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DECORAH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 521010450 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 1490 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 1490 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 21701 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 50115 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 9300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 9300 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1123 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9913 |
| IRS990/CYOtherExpensesAmt | 0 | 33457 |
| IRS990/CYOtherRevenueAmt | 0 | 6123 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24144 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -36682 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 44528 |
| IRS990/CYTotalExpensesAmt | 0 | 77985 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 41303 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8216 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8216 |
| IRS990/Desc | 0 | NOT REQUIRED |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 8252 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 8252 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIMOTHY C LYNCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID LUHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RANDY BRYNSAAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HERB HAGEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KARI RUDE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RANDY OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RANDY JENNINGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | VICTORIA MILLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 9300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1896 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 9913 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 1099 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 461042 |
| IRS990/GrossReceiptsAmt | 0 | 492432 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2444 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2444 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 974672 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1045709 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 42062 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 297154 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 138938 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 181000 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 451129 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MANAGEMENT AND MAINTENCE OF CEMETERY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1500756 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1552521 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9913 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 9913 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3800 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3800 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 88447 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 4563 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 4563 |
| IRS990/OtherExpensesGrp/Desc | 0 | GROUNDS - MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | GAS & OIL |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT - MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | EXCAVATION & HAULING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6493 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2159 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1819 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1757 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6493 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2159 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1819 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1757 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GRAVE OPENING FEES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6123 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6123 |
| IRS990/OtherRevenueTotalAmt | 0 | 6123 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 25407 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 25407 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5258 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5258 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | TIMOTHY C LYNCH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 523000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INVESTMENT ACCOUNTS |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 24144 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 24144 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1151 |
| IRS990/PYInvestmentIncomeAmt | 0 | 75716 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 33336 |
| IRS990/PYOtherRevenueAmt | 0 | 4150 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3149 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 44532 |
| IRS990/PYTotalExpensesAmt | 0 | 77868 |
| IRS990/PYTotalRevenueAmt | 0 | 81017 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -36682 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1499266 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1551031 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 203429 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 313959 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 88938 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 42062 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 131000 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 50000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 50000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 138938 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO COMMITTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SHAREHOLDERS MAY VOTE FOR OFFICERS AND DIRECTORS WHO SERVE ON CORPORATION BOARD OF DIRECTORS. OFFICERS AND DIRECTORS MUST OWN SHARE OF STOCK. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SHAREHOLDERS ARE ONLY PERSONS WHO HAVE RIGHT TO VOTE FOR OFFICERS AND DIRECTORS WHO SERVE ON BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPY PROVIDED TO SHAREHOLDERS ATTENDING ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR PRIOR TO FILING FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | REVIEWED AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION IS PROPOSED BY BOARD OF DIRECTORS AND VOTED UPON BY SHAREHOLDERS AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SAME PROCEDURE AND VOTE BY SHAREHOLDERS AT ANNUAL MEETING CONDUCTED IN MAY OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | NET MARKET VALUES INCREASED DURING YEAR = $88447 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | ASSETS DECREASED IN VALUE BY $63,666 AND CORRECT IN FUND BALANCE MADE IN AMOUNT OF $36,350. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Changes In Net Assets Or Fund Balances - Other Increases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9, OTHER CHANGES IN NET ASSETS AND FD BALANCE |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1500756 |
| IRS990/TotalAssetsEOYAmt | 0 | 1552521 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1500756 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1552521 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1123 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 77985 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 77985 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1500756 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1552521 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24144 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 9300 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 24144 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16036 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 41303 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1500756 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1552521 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 212 WINNEBAGO ST |
| IRS990/USAddress/CityNm | 0 | DECORAH |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 521010450 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 8 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIMOTHY C LYNCH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TRASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-04-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PHELPS CEMETERY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PHEL |
| ReturnHeader/Filer/EIN | 0 | 420666661 |
| ReturnHeader/Filer/PhoneNum | 0 | 5633822959 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 212 WINNEBAGO ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DECORAH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 52101 |
| ReturnHeader/ReturnTs | 0 | 2020-04-28T14:50:29-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.