﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-12T09:27:50-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>273238017</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LUCAS GROUP CPAS ADVISORS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1617 TEMPLE LANE</AddressLine1Txt>
        <CityNm>ROCKFORD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61112</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>361732060</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SCANDINAVIAN CEMETERY ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SCAN</BusinessNameControlTxt>
      <PhoneNum>8159656625</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1700 RURAL STREET</AddressLine1Txt>
        <CityNm>ROCKFORD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61107</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JON CARLSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8159656625</PhoneNum>
      <SignatureDt>2026-02-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK OLSON</PreparerPersonNm>
      <PTIN>P00998832</PTIN>
      <PhoneNum>8152359610</PhoneNum>
      <PreparationDt>2026-02-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>JON CARLSON</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1700 RURAL STREET</AddressLine1Txt>
        <CityNm>ROCKFORD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>61107</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>703577</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="13">X</Organization501cInd>
      <WebsiteAddressTxt>HTTPS://SCANDINAVIAN.CEMSITES.COM/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>THE SCANDINAVIAN CEMETERY ASSOCIATION WAS ORGANIZED TO OWN, OPERATE AND MAINTAIN A CEMETERY I 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.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>14</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>294892</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>300858</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>175831</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>201773</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>160448</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>86965</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>631171</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>589596</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>340025</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>321979</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>235352</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>219746</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>575377</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>541725</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>55794</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>47871</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>4030899</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4303823</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>669782</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>769947</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3361117</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>3533876</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE SCANDINAVIAN CEMETERY ASSOCIATION WAS ORGANIZED TO OWN, OPERATE AND MAINTAIN A CEMETERY IN ROCKFORD. ILLINOIS, WITH THE COMMITMENT TO PRESERVE AND HONOR THE HERITAGE OF THE PAST, SERVCE AND RESPECT THE NEEDS OF THE PRESENT, AND PROVIDE A LEGACY OF FUTURE GENERATIONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>CEMETERY SERVICES RELATED TO LOT SALES AND INTERMENTS.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">true</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">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>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>14</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>false</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</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>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>KRISTEN SPURLOCK</PersonNm>
        <PhoneNum>8159656625</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1700 RURAL ST</AddressLine1Txt>
          <CityNm>ROCKFORD</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>61107</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS AGNITSCH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANE BURDEN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JON CARLSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LUCAS R DERRY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERICK HAGLUND</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH KENAGY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GARY LARSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT OLSON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY WILLIAMS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>INTERMENTS</Desc>
        <TotalRevenueColumnAmt>162691</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>162691</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LOT SALES</Desc>
        <TotalRevenueColumnAmt>53999</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>53999</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MARKER FOUNDATIONS</Desc>
        <TotalRevenueColumnAmt>43732</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>43732</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PERPETUAL &amp; SEASON CARE</Desc>
        <TotalRevenueColumnAmt>27805</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>27805</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MONUSCRIBE</Desc>
        <TotalRevenueColumnAmt>12576</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12576</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>55</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>55</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>300858</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>201773</TotalRevenueColumnAmt>
        <ExclusionAmt>201773</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>200946</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>113981</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>86965</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>86965</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>589596</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>387823</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>201773</ExclusionAmt>
      </TotalRevenueGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>290330</TotalAmt>
        <ProgramServicesAmt>254039</ProgramServicesAmt>
        <ManagementAndGeneralAmt>36291</ManagementAndGeneralAmt>
      </CompDisqualPersonsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>31649</TotalAmt>
        <ProgramServicesAmt>27693</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3956</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>20767</TotalAmt>
        <ProgramServicesAmt>18171</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2596</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>1156</TotalAmt>
        <ProgramServicesAmt>1156</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>15195</TotalAmt>
        <ManagementAndGeneralAmt>15195</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>40502</TotalAmt>
        <ProgramServicesAmt>37750</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2752</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>27813</TotalAmt>
        <ProgramServicesAmt>24336</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3477</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>53271</TotalAmt>
        <ProgramServicesAmt>46612</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6659</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GROUND MAINTENANCE</Desc>
        <TotalAmt>19751</TotalAmt>
        <ProgramServicesAmt>19751</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>15461</TotalAmt>
        <ProgramServicesAmt>13528</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1933</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRUCK EXPENSE</Desc>
        <TotalAmt>11363</TotalAmt>
        <ProgramServicesAmt>11363</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UNIFORM</Desc>
        <TotalAmt>7297</TotalAmt>
        <ProgramServicesAmt>7297</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>7170</TotalAmt>
        <ManagementAndGeneralAmt>7170</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>541725</TotalAmt>
        <ProgramServicesAmt>461696</ProgramServicesAmt>
        <ManagementAndGeneralAmt>80029</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>49936</BOYAmt>
        <EOYAmt>52674</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>73362</BOYAmt>
        <EOYAmt>61305</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>7149</BOYAmt>
        <EOYAmt>5071</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1546246</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1371670</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>176014</BOYAmt>
        <EOYAmt>174576</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1457469</BOYAmt>
        <EOYAmt>1641547</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>1624919</BOYAmt>
        <EOYAmt>1625762</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>642050</BOYAmt>
        <EOYAmt>742888</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>4030899</BOYAmt>
        <EOYAmt>4303823</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>27732</BOYAmt>
        <EOYAmt>27059</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>642050</BOYAmt>
        <EOYAmt>742888</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>669782</BOYAmt>
        <EOYAmt>769947</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3361117</BOYAmt>
        <EOYAmt>3533876</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3361117</BOYAmt>
        <EOYAmt>3533876</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>4030899</BOYAmt>
        <EOYAmt>4303823</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>47871</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>124045</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>843</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>2</OtherCostOrOtherBasisAmt>
        <BookValueAmt>2</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1142593</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1017005</DepreciationAmt>
        <BookValueAmt>125588</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>403651</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>354665</DepreciationAmt>
        <BookValueAmt>48986</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>174576</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>JACKSON NATIONAL-VARIABLE ANNUITY</Desc>
        <BookValueAmt>1625762</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>1625762</TotalBookValueSecuritiesAmt>
      <OtherAssetsOrgGrp>
        <Desc>PRE BURIAL ACCOUNTS</Desc>
        <BookValueAmt>707439</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>CUSTODIAL ACCOUNTS</Desc>
        <BookValueAmt>35449</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>742888</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PRE-NEED AGREEMENTS</Desc>
        <Amt>707439</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>CUSTODIAL ACCOUNTS</Desc>
        <Amt>35449</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>742888</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>714484</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>124045</NetUnrealizedGainsInvstAmt>
      <OtherRevenueAmt>843</OtherRevenueAmt>
      <RevenueNotReportedAmt>124888</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>589596</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>589596</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>541725</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>541725</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>541725</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD 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 REGOGNIZE 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 2021-2023 REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XI, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>CHNAGE IN SURRENDER VALUE OF LIFE INSURANCE 843</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCANDINAVIAN CEMETERY ASSOCIATION WAS ORGANIZED TO OWN, OPERATE AND MAINTAIN A CEMETERY IN ROCKFORD. ILLINOIS, WITH THE COMMITMENT TO PRESERVE AND HONOR THE HERITAGE OF THE PAST, SERVCE AND RESPECT THE NEEDS OF THE PRESENT, AND PROVIDE A LEGACY OF FUTURE GENERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HIRES A CPA FIRM TO PREPARE THE 990 AND THEN, THE BOARD PRESIDENT THOROUGHLY REVIEWS THE 990 AND COMARES IT TO THE FINANCIAL STATEMENTS AND FOR REASONABLENESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN CASH SURRENDER VALUE OF LIFE INSURANCE 843</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>