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    <ReturnTs>2026-02-19T15:45:23-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>390440990</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUTHERAN CEMETERY ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUTH</BusinessNameControlTxt>
      <PhoneNum>9202535186</PhoneNum>
      <USAddress>
        <AddressLine1Txt>603 Maple Crest Lane</AddressLine1Txt>
        <CityNm>Watertown</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53094</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Randy Schultz</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>9202535186</PhoneNum>
      <SignatureDt>2026-02-19</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>172782</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>4500</EOYAmt>
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        <EOYAmt>172782</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <BOYAmt>145152</BOYAmt>
        <EOYAmt>172782</EOYAmt>
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      <PrimaryExemptPurposeTxt>Provided burial services and maintain the grounds.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>We maintained the grounds and provided 40 plus burials for familes.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Don Borchardt</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeff Wetzel</PersonNm>
        <TitleTxt>Vice-president</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Randy Schultz</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gary Schmidt</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Doug Neumann</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Steve Hackbarth</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeff Ertl</PersonNm>
        <TitleTxt>Sexton</TitleTxt>
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        <CompensationAmt>7354</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dan Zubke</PersonNm>
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        <PersonNm>Robert Miller</PersonNm>
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        <CompensationAmt>6488</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>James Monday</PersonNm>
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        <PersonNm>Randy Schultz</PersonNm>
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      <BooksInCareOfDetail>
        <PersonNm>Randy Schultz</PersonNm>
        <USAddress>
          <AddressLine1Txt>603 Maple Crest Lane</AddressLine1Txt>
          <CityNm>Watertown</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53094</ZIPCd>
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        <PhoneNum>9202535186</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>$50 Transfers, $4775 Foundation income, $2250 Inscriptions, $42100 Grave openings, $23900 Lot and columbarium sales</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>$3652 Insurance, $1028 Gas, $34 J&amp;L tire repair, $30 Diesel, $100 Truck license, $678 Ace blower &amp; parts, $408 F&amp;F misc supplies, $1392 Pressure tank, $3800 Concrete, $270 Waupun Equipment parts, $1021 Stone and bag concrete, $400 mower, $163 Menards supplies</ExplanationTxt>
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        <ExplanationTxt>$4500/ Zero turn mower, Two riding tractors, 5 push mowers, weed eater(2), Leaf blower, snow blower, John Deere tractor with bucet</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>No outstanding liabilities</ExplanationTxt>
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