2022-09-12T14:15:53-05:00 2021-10-31 390758449 WIPFLI LLP 4949 HARRISON AVENUE SUITE 300 ROCKFORD IL 61108 990 2020-11-01 361732060 SCANDINAVIAN CEMETERY ASSOCIATION SCAN 8159656625 1700 RURAL STREET ROCKFORD IL 61107 JON CARLSON PRESIDENT 8159656625 2022-07-20 1 JON CARLSON 999009999 JERRY R FUNK P00082072 8153997700 2022-07-20 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z JON CARLSON 1700 RURAL STREET ROCKFORD IL 61107 1339457 0 X N/A X 1955 IL THE SCANDINAVIAN CEMETERY ASSOCIATION WAS ORGANIZED TO OWN, OPERATE AND MANTAIN A CEMETERY IN ROCKFORD, ILLINOIS, WITH THE COMMITMENT TO PRESERVE AND HONOR THE HERITAGE OF THE PAST, SERVE AND RESPECT THE NEEDS OF THE PRESENT, AND PROVIDE A LEGACY FOR FUTURE GENERATIONS. 9 9 0 0 0 0 0 0 230726 378007 158179 289092 51787 55668 440692 722767 0 0 0 0 249360 280300 0 0 0 228976 270777 478336 551077 -37644 171690 3616376 4257975 434935 529940 3181441 3728035 SEE PAGE ONE, PART I, LINE 1. 0 0 OPERATION OF A SCANDINAVIAN CEMETERY INCLUDING MAINTENANCE, SALES OF INTERMENTS AND GRAVES DURING THE FISCAL YEAR. 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 X KIRSTEN SPURLOCK 8159656625 1700 RURAL STREET ROCKFORD IL ROCKFORD IL 61107 X JON CARLSON PRESIDENT 5.00 X X 0 0 0 CHRIS AGNITSCH VICE PRESIDENT 0.50 X X 0 0 0 LORI FRITH TREASURER 0.50 X X 0 0 0 NANCY L JOHNSON SECRETARY 0.50 X X 0 0 0 JANE BURDEN TRUSTEE 0.50 X 0 0 0 LUCAS DERRY TRUSTEE 0.50 X 0 0 0 ERICK HAGLUND TRUSTEE 0.50 X 0 0 0 BRUCE W OLSON TRUSTEE 0.50 X 0 0 0 ANDY WILLIAMS TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 INTERMENTS 900099 176835 176835 LOT SALES 900099 99350 99350 PERPETUAL & SEASON CAR 900099 45825 45825 MARKER FOUNDATIONS 900099 29339 29339 MISCELLANEOUS FEES 900099 13208 13208 13450 13450 378007 170794 170794 654073 535775 118298 118298 118298 136583 80915 55668 55668 722767 551973 0 170794 57127 194877 28296 15405 2540 12742 40788 47614 52544 GROUND MAINTENANCE 63582 TRUCK EXPENSE 14410 BANK/INVESTMENT FEES 8441 MISCELLANEOUS 7699 5012 551077 2 2 161879 84354 33128 69668 8975 7247 1595813 1294594 231331 301219 1070529 1314081 1702687 1970446 407845 510958 3616376 4257975 27090 18982 407845 510958 434935 529940 X 3181441 3728035 3181441 3728035 3616376 4257975 X 171690 147145 227759 X 0 0 0 2 2 1121301 986469 134832 474510 308125 166385 301219 VARIABLE ANNUITY 1970446 F 1970446 CUSTODIAL ACCOUNTS 35283 PRE-NEED BURIAL SAVINGS 475675 510958 DEPOSITS HELD FOR OTHERS 35283 DEFERRED INTERMENT 475675 510958 X 1178586 374904 80915 455819 722767 0 722767 631992 80915 80915 551077 0 551077 PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARD BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, ACCOUNTING FOR UNCERTAINTY INCOME TAXES. THE STANDARD PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ASSOCIATION RECORDED NO LIABILITIES FOR UNCERTAIN TAX POSTINGS OR UNRECOGNIZED TAX BENEFITS. FEDERAL RETURNS FOR 2015 THROUGH 2017 REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HIRES A CPA FIRM TO PREPARE THE 990 AND THEN, THE BOARD PRESIDENT THOROUGHLY REVIEWS THE 990 AND COMPARES IT TO THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS COMPENSATION PACKAGES ANNUALLY AND REFLECTS PAY BY LOOKING AT THE INDUSTRY STANDARDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC VIEWING. FORM 990, PART XI, LINE 9: CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 227,759.