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        <BusinessNameLine1Txt>ALBERT LEA TAX SERVICE</BusinessNameLine1Txt>
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        <ZIPCd>56007</ZIPCd>
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      <PersonNm>JOHN BUTLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
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      <SelfEmployedInd>X</SelfEmployedInd>
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    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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        <BusinessNameLine1Txt>HILLCREST CEMETERY</BusinessNameLine1Txt>
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      <MissionDesc>THIS ENTITY OPERATES AND MAINTAINS A PUBLIC CEMETERY.</MissionDesc>
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      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="990D">true</DonorRstrOrQuasiEndowmentsInd>
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      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
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      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
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      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
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      <PartialLiquidationInd>false</PartialLiquidationInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
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      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
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      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>RON PETERSON</PersonNm>
        <PhoneNum>5073693373</PhoneNum>
        <USAddress>
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          <CityNm>ALBERT LEA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56007</ZIPCd>
        </USAddress>
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        <PersonNm>RON PETERSEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>DAWN KAASA</PersonNm>
        <TitleTxt>VICE CHAIRMAN</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
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      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
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      <TotalContributionsAmt>14576</TotalContributionsAmt>
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      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
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      <OtherExpensesGrp>
        <Desc>NEWSLETTER</Desc>
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        <Desc>PURCHASES</Desc>
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        <ProgramServicesAmt>188285</ProgramServicesAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>197872</EOYAmt>
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        <EOYAmt>282462</EOYAmt>
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        <EOYAmt>596898</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>3686</EOYAmt>
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      <TotalLiabilitiesGrp>
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        <EOYAmt>3686</EOYAmt>
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        <EOYAmt>593212</EOYAmt>
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        <EndYearBalanceAmt>188004</EndYearBalanceAmt>
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        <InvestmentEarningsOrLossesAmt>3540</InvestmentEarningsOrLossesAmt>
        <EndYearBalanceAmt>200364</EndYearBalanceAmt>
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        <BookValueAmt>197872</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>197872</TotalBookValueLandBuildingsAmt>
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        <Desc>CDS</Desc>
        <BookValueAmt>282462</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
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      <TotalBookValueSecuritiesAmt>282462</TotalBookValueSecuritiesAmt>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OWNERS OF BURIAL PLOTS ARE CONSIDERED VOTING MEMBERS OF THE ASSOCIATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS OF THE ASSOCIATION MUST BE OWNERS OF BURIAL PLOTS OR MEMBERS OF THE FAMILY OF A PERSON BURIED AT THE CEMETERY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THIS RETURN IS AVAILABLE FOR REVIEW BY ANY BOARD MEMBER OR VOTING MEMBERS OF THE ASSOCIATION OFFICE AT THE CEMETERY DURING BUSINESS HOURS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE REVIEWS ALL SALARY AND WAGE PAYMENTS AND REPORTS TO THE BOARD AT LEAST ANNUALLY. ALL SALARIES WAGES AND PAYMENTS ARE REVIEWED AND CONSIDERED BEFORE VOTING TO APPROVE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE REVIEWS ALL SALARY AND WAGE PAYMENTS AND REPORTS TO THE BOARD AT LEAST ANNUALLY. ALL SALARIES WAGES AND PAYMENTS ARE REVIEWED AND CONSIDERED BEFORE VOTING TO APPROVE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THIS RETURN ALL FINANCIAL MATTERS MINUTES TO REVIEW AT THE ASSOCIATION OFFICE AT THE CEMETERY DURING BUSINESS HOURS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>