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    <ReturnTs>2026-04-14T12:46:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832289618</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROSE CPA FIRM PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 W MAIN STE 315</AddressLine1Txt>
        <CityNm>RUSSELLVILLE</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72801</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710149085</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRANK REID BURIAL ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% ROBERT HARRIS</InCareOfNm>
      <BusinessNameControlTxt>FRAN</BusinessNameControlTxt>
      <PhoneNum>5013544575</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 439</AddressLine1Txt>
        <CityNm>MORRILTON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72110</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT HARRIS</PersonNm>
      <PersonTitleTxt>SEC-TREAS</PersonTitleTxt>
      <PhoneNum>5013544575</PhoneNum>
      <SignatureDt>2026-04-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WINFRED BUTCH ROSE</PreparerPersonNm>
      <PTIN>P00267147</PTIN>
      <PhoneNum>4792195271</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="15">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>13373</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12015</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1358</InvestmentIncomeAmt>
      <TotalRevenueAmt>13373</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>31820</BenefitsPaidToOrForMembersAmt>
      <OtherExpensesTotalAmt>59</OtherExpensesTotalAmt>
      <TotalExpensesAmt>31879</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18506</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>86270</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-901</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>66863</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>39081</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
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        <EOYAmt>27782</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>66863</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>86270</BOYAmt>
        <EOYAmt>66863</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>BURIAL BENEFITS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEATH BENEFITS PAID TO APPLY TO FUNERAL COSTS FOR MEMBERS WHO DIEDIN 2024</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>31820</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RETURNED PREMIUMS TO MEMBERS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATING EXPENSES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>31879</TotalProgramServiceExpensesAmt>
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        <PersonNm>ROBERT HARRIS JR</PersonNm>
        <TitleTxt>SECRETARY TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE HARRIS</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAYLEE HARRIS</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>HAYLEE HARRIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 439</AddressLine1Txt>
          <CityNm>MORRILTON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72110</ZIPCd>
        </USAddress>
        <PhoneNum>5013544575</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountRETURN OF PREMIUMS 59</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountUNREALIZED GAIN (LOSS) (901)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearEDWARD D JONES 27,418 27,782</ExplanationTxt>
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