Civic Intelligence

Roselawn Cemetery Association

EIN 84-0307375 • 501(c)13 • Pueblo, CO

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Profile

COMMUNITY CEMETERY

1706 Roselawn RoadPueblo, CO 81006

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

0.35x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

90th percentile

0.71x

Higher debt load relative to revenue than 90% of similar nonprofits.

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

Net Margin

35th percentile

10%

Higher net margin than 35% 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

25th percentile

0.6%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

34th percentile

-2.3%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$4,096,586

Up $25,878 (+0.6%) from 2023

Liabilities

Down

$1,451,659

Down $92,899 (-6.0%) from 2023

Net Assets

Up

$2,644,927

Up $118,777 (+4.7%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin35th percentile

Revenue

Down

$2,058,757

Down $47,410 (-2.3%) from 2023

Expenses

Down

$1,849,307

Down $38,291 (-2.0%) from 2023

Net Income

Down

$209,450

Down $9,119 (-4.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,420,036Liabilities 2010: $3,336,513Net Assets 2010: $2,083,5232010Assets 2011: $5,100,972Liabilities 2011: $3,266,932Net Assets 2011: $1,834,0402011Assets 2012: $5,110,656Liabilities 2012: $3,216,861Net Assets 2012: $1,893,7952012Assets 2013: $5,078,560Liabilities 2013: $3,289,805Net Assets 2013: $1,788,7552013Assets 2014: $5,799,310Liabilities 2014: $3,477,137Net Assets 2014: $2,322,1732014Assets 2015: $5,650,111Liabilities 2015: $3,402,959Net Assets 2015: $2,247,1522015Assets 2016: $3,025,440Liabilities 2016: $857,367Net Assets 2016: $2,168,0732016Assets 2017: $3,181,325Liabilities 2017: $874,074Net Assets 2017: $2,307,2512017Assets 2018: $3,129,231Liabilities 2018: $763,536Net Assets 2018: $2,365,6952018Assets 2019: $3,509,900Liabilities 2019: $727,334Net Assets 2019: $2,782,5662019Assets 2020: $3,592,131Liabilities 2020: $995,766Net Assets 2020: $2,596,3652020Assets 2021: $4,011,608Liabilities 2021: $1,021,713Net Assets 2021: $2,989,8952021Assets 2022: $4,460,705Liabilities 2022: $1,972,691Net Assets 2022: $2,488,0142022Assets 2023: $4,070,708Liabilities 2023: $1,544,558Net Assets 2023: $2,526,1502023Assets 2024: $4,096,586Liabilities 2024: $1,451,659Net Assets 2024: $2,644,9272024

Highlighted filing

2024

Assets$4,096,586
Liabilities$1,451,659
Net Assets$2,644,927
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,096,2322010Expenses 2011: $1,021,8852011Expenses 2012: $974,9182012Revenue 2013: $866,833Expenses 2013: $994,301Net Income 2013: -$127,4682013Revenue 2014: $1,263,932Expenses 2014: $1,031,571Net Income 2014: $232,3612014Revenue 2015: $1,091,391Expenses 2015: $996,150Net Income 2015: $95,2412015Revenue 2016: $967,464Expenses 2016: $973,339Net Income 2016: -$5,8752016Revenue 2017: $1,204,569Expenses 2017: $1,116,391Net Income 2017: $88,1782017Revenue 2018: $1,136,925Expenses 2018: $1,081,491Net Income 2018: $55,4342018Revenue 2019: $1,303,767Expenses 2019: $1,099,274Net Income 2019: $204,4932019Revenue 2020: $1,165,750Expenses 2020: $1,360,766Net Income 2020: -$195,0162020Revenue 2021: $1,876,106Expenses 2021: $1,676,792Net Income 2021: $199,3142021Revenue 2022: $1,578,304Expenses 2022: $1,877,375Net Income 2022: -$299,0712022Revenue 2023: $2,106,167Expenses 2023: $1,887,598Net Income 2023: $218,5692023Revenue 2024: $2,058,757Expenses 2024: $1,849,307Net Income 2024: $209,4502024

Highlighted filing

2024

Revenue$2,058,757
Expenses$1,849,307
Net Income$209,450
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,096,586
Liabilities
$1,451,659
Net assets
$2,644,927
Revenue
$2,058,757
Expenses
$1,849,307
Net income
$209,450
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.10$1.45$2.64$2.06$1.85$0.21
2023Detailed filing. Detailed filing data is available for this year.$4.07$1.54$2.53$2.11$1.89$0.22
2022Detailed filing. Detailed filing data is available for this year.$4.46$1.97$2.49$1.58$1.88$0.30
2021Detailed filing. Detailed filing data is available for this year.$4.01$1.02$2.99$1.88$1.68$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.59$1.00$2.60$1.17$1.36$0.20
2019Detailed filing. Detailed filing data is available for this year.$3.51$0.73$2.78$1.30$1.10$0.20
2018Detailed filing. Detailed filing data is available for this year.$3.13$0.76$2.37$1.14$1.08$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.18$0.87$2.31$1.20$1.12$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.03$0.86$2.17$0.97$0.97$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.65$3.40$2.25$1.09$1.00$0.10
2014Detailed filing. Detailed filing data is available for this year.$5.80$3.48$2.32$1.26$1.03$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.08$3.29$1.79$0.87$0.99$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$3.22$1.89$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$3.27$1.83$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$3.34$2.08$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 23, 2025
Return Version
2024v5.1
Gross Receipts
$2,628,674
Mission and Program Overview

Mission

COMMUNITY CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,490,238$1,402,437▼ $87,801
Inventories for Sale or Use$915,385$878,835▼ $36,550
Accounts Receivable$561,419$531,033▼ $30,386
Prepaid Expenses and Deferred Charges$5,146$6,879▲ $1,733
Cash and Non-Interest-Bearing Accounts$15,034$1,003▼ $14,031
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$4,070,708$4,096,586▲ $25,878
Other Assets Total$1,083,486$1,276,399▲ $192,913
Liabilities
Mortgage Notes Payable Secured by Investment Property$706,314$621,950▼ $84,364
Other Liabilities$289,567$387,530▲ $97,963
Deferred Revenue$191,619$241,216▲ $49,597
Accounts Payable and Accrued Expenses$348,064$156,105▼ $191,959
Unsecured Notes Loans Payable$8,994$44,858▲ $35,864
Total Liabilities$1,544,558$1,451,659▼ $92,899
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,744,837$1,757,811▲ $12,974
Net Assets With Donor Restrictions$781,313$887,116▲ $105,803
Total Net Assets Fund Balance$2,526,150$2,644,927▲ $118,777
Total Liabilities and Net Assets / Fund Balance$4,070,708$4,096,586▲ $25,878

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$735,595$1,406,047$2,141,642
Equipment$146,002$881,712$1,027,714
Other Land Buildings$304,751$563,153$867,904
Leasehold Improvements$130,319$711,895$842,214
Land$85,770-$85,770
Other Assets Org$6,451--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$781,313$57,401▲ $93,562$37,958$887,116
2023$724,171$45,875▲ $54,596$37,130$781,313
2022$780,681$60,645▼ $76,080$34,965$724,171
2021$685,469$49,062▲ $95,089$42,975$780,681
2020$650,405$41,678▲ $19,594$22,329$685,469
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Rudy KrasovecChairmanFT$43,546$43,546

Board Members and Trustees

NameTitle
Jack QuinnDirector
Jane MazurDirector
Mike OcchiatoDirector
Yvette FransuaSecretary
Robert RootTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,600
Program Service Revenue
$0
Investment Income
$223,201
Other Revenue
$1,809,956
All Other Contributions
$25,600
Change in Net Assets
$209,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,049,937
Other Expenses$799,370
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$906,491
Depreciation Depletion---$171,669
All Other Expenses---$88,072
Payroll Taxes---$85,733
Fees for Services Other---$75,828
Insurance---$56,834
Interest---$51,641
Information Technology---$51,158
Current Officers, Directors, Trustees, and Key Employees---$43,546
Other Expenses---$31,688
Fees for Services Accounting---$21,500
Other Employee Benefits---$9,468
Advertising---$8,446
Office Expenses---$6,867
Pension Plan Contributions---$4,699
Travel---$1,856
Fees for Services Legal---$930
Total Functional Expenses$0$0$0$1,849,307
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$288,217
Checks in Excess of Bank Balance$99,313
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Part VI, Section A, Line 8B

“There are no committee's that act on behalf of the governing body.”

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

“Reviewed with board of directors before filing”

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

“Comparable salary data from Mountain States Employer's Council (MSEC) is used when determining the CFO's annual salary”

Form 990, Part VI, Section C, Line 19

“Information is available upon request only and at the discretion of management.”

Filing and Contact Details

Filer

Filer Name
Roselawn Cemetery Association
EIN
84-0307375
Phone
7195422934
Address
1706 ROSELAWN ROAD, PUEBLO, CO 81006

Signing Officer

Name
Rudy Krasovec
Title
Chairman
Signed
2025-06-23
Discuss with paid preparer
Yes

Organization Details

Formed
1891
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
38

Preparer

Firm
Garren Ross & DeNardo Inc
Address
3673 Parker Blvd Suite 200, Pueblo, CO 81008
Preparer
SAM J DeNARDO
Phone
7195449872
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“100% owned subsidiary loss = -$44213”

Form 990, Part XI, Line 9

“Foundation income = $133669”

Form 990, Part XI, Line 9

“Income tax expense = -$11601”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Endowment funds are required to be used for the maintainence and care of the cemetery property, equipment and other assets.”

Part X : FIN48 Footnote

“Effective January 1, 2010 the Association and it's subsidiary adopted ASC Topic 740-10 "Accounting for Uncertainty in Income Taxes" which prescribes a recognition threshold and measurement attribute from financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return. The Association and it's subsidiary had no material uncertain tax positions to be accounted for in the financial statements under the new rule. The Association and it's subsidiary recognizes interest and penalties related to unrecognized tax benefits, should they exist, within the provision of income tax.”

Raw XML AppendixShowing 400 of 468 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/LandBldgEquipCostOrOtherBssAmt04965244
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0110385
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMMUNITY CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0706314
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0621950
IRS990/NetAssetsOrFundBalancesBOYAmt02526150
IRS990/NetAssetsOrFundBalancesEOYAmt02644927
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0180283
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0180283
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01752923
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01752923
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt055243
IRS990/NetUnrlzdGainsLossesInvstAmt040446
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01744837
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01757811
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt06867
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01083486
IRS990/OtherAssetsTotalGrp/EOYAmt01276399
IRS990/OtherChangesInNetAssetsAmt077855
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09468
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1LANDSCAPING
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/TotalAmt0140081
IRS990/OtherExpensesGrp/TotalAmt155621
IRS990/OtherExpensesGrp/TotalAmt237179
IRS990/OtherExpensesGrp/TotalAmt331688
IRS990/OtherLiabilitiesGrp/BOYAmt0289567
IRS990/OtherLiabilitiesGrp/EOYAmt0387530
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1RENTAL INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0790
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0790
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt156243
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt056243
IRS990/OtherRevenueTotalAmt057033
IRS990/OtherSalariesAndWagesGrp/TotalAmt0906491
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt085733
IRS990/PensionPlanContributionsGrp/TotalAmt04699
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05146
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06879
IRS990/PriorPeriodAdjustmentsAmt0-208974
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02000
IRS990/PYInvestmentIncomeAmt051934
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0866896
IRS990/PYOtherRevenueAmt02052233
IRS990/PYRevenuesLessExpensesAmt0218569
IRS990/PYSalariesCompEmpBnftPaidAmt01020702
IRS990/PYTotalExpensesAmt01887598
IRS990/PYTotalRevenueAmt02106167
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0209450
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0735595
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01406047
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02141642
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07202
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0781313
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt057401
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0887116
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt093562
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt037958
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt06199
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0724171
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt045875
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0781313
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt054596
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt037130
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06110
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0780681
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt060645
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0724171
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-76080
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt034965
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt05964
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0685469
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt049062
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0780681
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt095089
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt042975
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt03879
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0650405
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt041678
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0685469
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019594
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt022329
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146002
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0881712
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01027714
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt085770
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085770
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0130319
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0711895
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0842214
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0887116
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1278992
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2103840
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt36451
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT TRUST FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT IN FOUNDATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2INVESTMENT IN SUBSIDIARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3ROU LEASE ASSET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0304751
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0563153
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0867904
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt099313
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1288217
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHECKS IN EXCESS OF BANK BALANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE REQUIRED TO BE USED FOR THE MAINTAINENCE AND CARE OF THE CEMETERY PROPERTY, EQUIPMENT AND OTHER ASSETS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Effective January 1, 2010 the Association and it's subsidiary adopted ASC Topic 740-10 "Accounting for Uncertainty in Income Taxes" which prescribes a recognition threshold and measurement attribute from financial statements recognition and measurement of a tax position taken or expected to be taken in a tax return. The Association and it's subsidiary had no material uncertain tax positions to be accounted for in the financial statements under the new rule. The Association and it's subsidiary recognizes interest and penalties related to unrecognized tax benefits, should they exist, within the provision of income tax.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01402437
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01276399
IRS990ScheduleD/TotalLiabilityAmt0387530
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0There are no committee's that act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED WITH BOARD OF DIRECTORS BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Comparable salary data from Mountain States Employer's Council (MSEC) is used when determining the CFO's annual salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION IS AVAILABLE UPON REQUEST ONLY AND AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4100% OWNED SUBSIDIARY LOSS = -$44213
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FOUNDATION INCOME = $133669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INCOME TAX EXPENSE = -$11601
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0ROSELAWN CEM ASSOC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0841606920
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MORTUARY/PET CEMETERY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ROSELAWN SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01706 ROSELAWN RD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PUEBLO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd081006
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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