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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <BookValueAmt>227807</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>2340248</TotalBookValueLandBuildingsAmt>
      <CloselyHeldEquityInterestsGrp>
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        <MethodValuationCd>C</MethodValuationCd>
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        <NontaxableBenefitsFilingOrgAmt>11561</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>162937</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11A EXPLANATION - DRAFT 990 RETURNS ARE PRESENTED TO AND REVIEWED WITH THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. REVIEW IS DOCUMENTED IN THE BOARD OF DIRECTORS MEETING MINUTES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MANAGERS'S SALARY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST</ExplanationTxt>
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    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RICHLAND CEMETERY ASSN ENDOWMENT CARE FUND (SECTION 642 (I) TRUST)</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
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          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>99352</ZIPCd>
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        <PrimaryActivitiesTxt>SECTION 642 (I) TRUST; CEMETERY PERPETUAL CARE FUND</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>RICHLAND CEMETARY ASSOCIATION INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>T</EntityTypeTxt>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>1</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>EINAN'S MEMCHAPEL INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>A</TransactionTypeTxt>
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      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>EINAN'S MEMCHAPEL INC - PRINCIPAL PAYMENT</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
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      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>RICHLAND CEMETERY ASSN ENDOWMENT CARE FUND (SECTION 642 (I) TRUST)</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>103000</InvolvedAmt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>