Civic Intelligence

Rockland Cemetery Association

EIN 01-0187940 • 501(c)13 • Rockland, ME

Profile

Acquiring, improving, and maintaining burial grounds

10 School StreetRockland, ME 04841
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.07x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Net Margin

65th percentile

42%

Higher net margin than 65% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

16%

Faster asset growth than 93% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-20%

Faster revenue growth than 12% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$13,780,377

Up $1,885,908 (+16%) from 2023

Liabilities

Up

$55,643

Up $1,378 (+2.5%) from 2023

Net Assets

Up

$13,724,734

Up $1,884,530 (+16%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin65th percentile

Revenue

Down

$762,677

Down $189,954 (-20%) from 2023

Expenses

Up

$440,487

Up $52,958 (+14%) from 2023

Net Income

Down

$322,190

Down $242,912 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $6,392,961Liabilities 2011: $42,201Net Assets 2011: $6,350,7602011Assets 2012: $6,688,815Liabilities 2012: $86,174Net Assets 2012: $6,602,6412012Assets 2013: $7,899,727Liabilities 2013: $57,286Net Assets 2013: $7,842,4412013Assets 2014: $8,420,674Liabilities 2014: $64,961Net Assets 2014: $8,355,7132014Assets 2015: $8,073,883Liabilities 2015: $72,714Net Assets 2015: $8,001,1692015Assets 2016: $8,425,754Liabilities 2016: $49,495Net Assets 2016: $8,376,2592016Assets 2017: $9,524,695Liabilities 2017: $67,880Net Assets 2017: $9,456,8152017Assets 2018: $8,805,978Liabilities 2018: $68,877Net Assets 2018: $8,737,1012018Assets 2019: $10,238,308Liabilities 2019: $53,489Net Assets 2019: $10,184,8192019Assets 2020: $11,071,370Liabilities 2020: $47,540Net Assets 2020: $11,023,8302020Assets 2021: $12,965,285Liabilities 2021: $62,517Net Assets 2021: $12,902,7682021Assets 2022: $10,517,508Liabilities 2022: $62,470Net Assets 2022: $10,455,0382022Assets 2023: $11,894,469Liabilities 2023: $54,265Net Assets 2023: $11,840,2042023Assets 2024: $13,780,377Liabilities 2024: $55,643Net Assets 2024: $13,724,7342024

Highlighted filing

2024

Assets$13,780,377
Liabilities$55,643
Net Assets$13,724,734
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $395,070Expenses 2011: $218,811Net Income 2011: $176,2592011Revenue 2012: $278,082Expenses 2012: $260,167Net Income 2012: $17,9152012Revenue 2013: $292,297Expenses 2013: $250,201Net Income 2013: $42,0962013Revenue 2014: $325,672Expenses 2014: $298,521Net Income 2014: $27,1512014Revenue 2015: $379,161Expenses 2015: $314,624Net Income 2015: $64,5372015Revenue 2016: $214,729Expenses 2016: $289,354Net Income 2016: -$74,6252016Revenue 2017: $1,142,578Expenses 2017: $333,504Net Income 2017: $809,0742017Revenue 2018: $610,245Expenses 2018: $344,098Net Income 2018: $266,1472018Revenue 2019: $542,297Expenses 2019: $345,371Net Income 2019: $196,9262019Revenue 2020: $328,759Expenses 2020: $358,347Net Income 2020: -$29,5882020Revenue 2021: $4,157,009Expenses 2021: $389,682Net Income 2021: $3,767,3272021Revenue 2022: $870,758Expenses 2022: $414,397Net Income 2022: $456,3612022Revenue 2023: $952,631Expenses 2023: $387,529Net Income 2023: $565,1022023Revenue 2024: $762,677Expenses 2024: $440,487Net Income 2024: $322,1902024

Highlighted filing

2024

Revenue$762,677
Expenses$440,487
Net Income$322,190
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,780,377
Liabilities
$55,643
Net assets
$13,724,734
Revenue
$762,677
Expenses
$440,487
Net income
$322,190
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.8$0.06$13.7$0.76$0.44$0.32
2023Detailed filing. Detailed filing data is available for this year.$11.9$0.05$11.8$0.95$0.39$0.57
2022Detailed filing. Detailed filing data is available for this year.$10.5$0.06$10.5$0.87$0.41$0.46
2021Detailed filing. Detailed filing data is available for this year.$13.0$0.06$12.9$4.16$0.39$3.77
2020Detailed filing. Detailed filing data is available for this year.$11.1$0.05$11.0$0.33$0.36$0.03
2019Detailed filing. Detailed filing data is available for this year.$10.2$0.05$10.2$0.54$0.35$0.20
2018Detailed filing. Detailed filing data is available for this year.$8.81$0.07$8.74$0.61$0.34$0.27
2017Detailed filing. Detailed filing data is available for this year.$9.52$0.07$9.46$1.14$0.33$0.81
2016Detailed filing. Detailed filing data is available for this year.$8.43$0.05$8.38$0.21$0.29$0.07
2015Detailed filing. Detailed filing data is available for this year.$8.07$0.07$8.00$0.38$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$8.42$0.06$8.36$0.33$0.30$0.03
2013Detailed filing. Detailed filing data is available for this year.$7.90$0.06$7.84$0.29$0.25$0.04
2012Summary only. Only limited summary data is available for this year.$6.69$0.09$6.60$0.28$0.26$0.02
2011Summary only. Only limited summary data is available for this year.$6.39$0.04$6.35$0.40$0.22$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$2,759,301
Mission and Program Overview

Mission

Acquiring, improving, and maintaining burial grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,709,308$11,734,203▲ $2,024,895
Savings and Temporary Cash Investments$1,434,658$1,275,660▼ $158,998
Land, Buildings, and Equipment, Net$691,554$712,631▲ $21,077
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$11,894,469$13,780,377▲ $1,885,908
Other Assets Total$58,899$57,833▼ $1,066
Liabilities
Other Liabilities$54,265$55,643▲ $1,378
Total Liabilities$54,265$55,643▲ $1,378
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,165,757$10,664,675▲ $1,498,918
Net Assets With Donor Restrictions$2,674,447$3,060,059▲ $385,612
Total Net Assets Fund Balance$11,840,204$13,724,734▲ $1,884,530
Total Liabilities and Net Assets / Fund Balance$11,894,469$13,780,377▲ $1,885,908

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$438,104$468,282$906,386
Land$274,527-$274,527

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,674,447-▲ $455,310$69,698$3,060,059
2023$2,277,717-▲ $464,035$67,305$2,674,447
2022$2,908,354-▼ $555,728$74,909$2,277,717
2021$2,516,292-▲ $461,445$69,383$2,908,354
2020$2,355,957-▲ $209,990$49,655$2,516,292
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Stephen HanscomPresident
-Trustee
Andrew HedrichTrustee
Everett SpearTrustee
Jesse RutterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$38,200
Investment Income
$723,087
Other Revenue
$1,390
Change in Net Assets
$322,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,313
Other Expenses$189,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$228,085
Fees for Service Investment Mgmnt Fees---$58,132
Depreciation Depletion---$31,168
Fees for Services Other---$30,617
Payroll Taxes---$23,228
Fees for Services Accounting---$12,150
Insurance---$10,987
All Other Expenses---$10,723
Occupancy---$5,820
Other Expenses---$4,180
Office Expenses---$1,005
Information Technology---$793
Advertising---$253
Total Functional Expenses$0$0$0$440,487
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jesse RutterRca PresidentOffice RentNo-
Stephen HanscomRca PresidentLegal and Secr. FeesNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to General Fund$55,643
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Each year members elect a member to serve as a trustee of the governing board. Each trustee once elected serves a five year term. The governing body is made up of five trustees. A notice is published annually to announce the election each year which is generally held on the 2nd wednesday in july of each year.”

Form 990, Page 6, Part VI, Line 11B

“The board of trustees will review a copy of the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 15A

“The top management official of the rockland cemetery association is the superintendent who is in charge of all cemetery activities. His compensation is determined, reviewed and approved by the board of trustees. To determine the proper amount of compensation the board makes inquiries of local employers performing similar work to set appropriate pay levels.”

Form 990, Page 6, Part VI, Line 15B

“The other key employee of the rockland cemetery association is the treasurer, suzanne winchenbach. Her compensation is determined, reviewed and approved by the board of trustees.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Rockland Cemetery Association
EIN
01-0187940
Phone
2075944421
Address
10 SCHOOL STREET, ROCKLAND, ME 04841

Signing Officer

Name
Stephen Hanscom
Title
President
Phone
2075944421
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Hanscom
Formed
1917
Legal Domicile
Me
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Masters Fowlie & Engelberg Cpas
Address
14A SCHOOL ST, ROCKLAND, ME 04841
Preparer
Marianne Masters CPA
Phone
2075949501
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Unrealized gain w/out restriction 1,282,352 unrealized gain with restriction 279,988 rounding 0 total 1,562,340”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Temporary endowment funds are to be used to maintain sea view cemetery. Permanent endowment funds consisting of the draper, stevens, glover, and blaisdell flower fund are to maintain original gift amount and earnings are to be used for graveside beautification.”

Raw XML Appendix348 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS
IRS990/AdvertisingGrp/TotalAmt0253
IRS990/AllOtherExpensesGrp/TotalAmt010723
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUZANNE WINCHENBACH
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0ROCKLAND CEMETERY ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum02075944421
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010 SCHOOL STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCKLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990/BooksInCareOfDetail/USAddress/ZIPCd004841
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt050
IRS990/CashNonInterestBearingGrp/EOYAmt050
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0723087
IRS990/CYOtherExpensesAmt0189174
IRS990/CYOtherRevenueAmt01390
IRS990/CYProgramServiceRevenueAmt038200
IRS990/CYRevenuesLessExpensesAmt0322190
IRS990/CYSalariesCompEmpBnftPaidAmt0251313
IRS990/CYTotalExpensesAmt0440487
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0762677
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt031168
IRS990/Desc0ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt02674447
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt03060059
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt012150
IRS990/FeesForServicesOtherGrp/TotalAmt030617
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt058132
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0WALKER HUTCHINSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt0ROCKLAND CEMETERY ASSOCIATION
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHEN HANSCOM
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW HEDRICH
IRS990/Form990PartVIISectionAGrp/PersonNm2JESSE RUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm3EVERETT SPEAR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01917
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0114666
IRS990/GainOrLossGrp/SecuritiesAmt0407123
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0114846
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02402781
IRS990/GrossReceiptsAmt02759301
IRS990/GrossRentsGrp/RealAmt02176
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0793
IRS990/InsuranceGrp/TotalAmt010987
IRS990/InvestmentIncomeGrp/ExclusionAmt0201298
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0201298
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09709308
IRS990/InvestmentsPubTradedSecGrp/EOYAmt011734203
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0468282
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0691554
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0712631
IRS990/LandBldgEquipCostOrOtherBssAmt01180913
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0180
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01995658
IRS990/LessRentalExpensesGrp/RealAmt0786
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt011840204
IRS990/NetAssetsOrFundBalancesEOYAmt013724734
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0521789
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0521789
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01390
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01390
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt09165757
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010664675
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt05820
IRS990/OfficeExpensesGrp/TotalAmt01005
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt058899
IRS990/OtherAssetsTotalGrp/EOYAmt057833
IRS990/OtherChangesInNetAssetsAmt01562340
IRS990/OtherExpensesGrp/Desc0SUBCONTRACTORS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TOOLS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3GAS AND OIL
IRS990/OtherExpensesGrp/TotalAmt012775
IRS990/OtherExpensesGrp/TotalAmt15937
IRS990/OtherExpensesGrp/TotalAmt24634
IRS990/OtherExpensesGrp/TotalAmt34180
IRS990/OtherLiabilitiesGrp/BOYAmt054265
IRS990/OtherLiabilitiesGrp/EOYAmt055643
IRS990/OtherSalariesAndWagesGrp/TotalAmt0228085
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt023228
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0STEPHEN HANSCOM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BURIAL RIGHTS/PERPETUAL CARE
IRS990/ProgramServiceRevenueGrp/Desc1INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2WINTER STORAGE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21050
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0921225
IRS990/PYOtherExpensesAmt0179523
IRS990/PYOtherRevenueAmt0741
IRS990/PYProgramServiceRevenueAmt030665
IRS990/PYRevenuesLessExpensesAmt0565102
IRS990/PYSalariesCompEmpBnftPaidAmt0208006
IRS990/PYTotalExpensesAmt0387529
IRS990/PYTotalRevenueAmt0952631
IRS990/ReconcilationRevenueExpnssAmt0322190
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01390
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01434658
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01275660
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02674447
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03060059
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0455310
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt069698
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02277717
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02674447
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0464035
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt067305
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02908354
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02277717
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-555728
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt074909
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02516292
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02908354
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0461445
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt069383
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02355957
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02516292
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0209990
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt049655
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0274527
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0274527
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0438104
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0468282
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0906386
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055643
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GENERAL FUND
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.02000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEMPORARY ENDOWMENT FUNDS ARE TO BE USED TO MAINTAIN SEA VIEW CEMETERY. PERMANENT ENDOWMENT FUNDS CONSISTING OF THE DRAPER, STEVENS, GLOVER, AND BLAISDELL FLOWER FUND ARE TO MAINTAIN ORIGINAL GIFT AMOUNT AND EARNINGS ARE TO BE USED FOR GRAVESIDE BEAUTIFICATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.98000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0712631
IRS990ScheduleD/TotalLiabilityAmt055643
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0HANSCOM COLLINS & RUTTER PA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1HANSCOM COLLINS & RUTTER PA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0STEPHEN HANSCOM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JESSE RUTTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RCA PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1RCA PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2RCA V-PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3RCA V PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL AND SECR. FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OFFICE RENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2LEGAL AND SECR FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3OFFICE RENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0STEPHEN HANSCOM IS THE PRESIDENT AND JESSE RUTTER IS THE VICE PRESIDENT OF THE ROCKLAND CEMETERY ASSOCIATION. STEPHEN HANSCOM AND JESSE RUTTER ARE BOTH ATTORNIES AND OWNERS OF THE LEGAL FIRM HANSCOM,COLLINS & RUTTER PA. THE ROCKLAND CEMETERY ASSOCIATION PAYS HANSCOM, COLLINS & RUTTER, PA. A STANDARD MONTHLY FEE FOR LEGAL AND SECRETARIAL SERVICES TOTALING 26,400 FOR THE YEAR. A MONTHLY RENT OF 485 IS PAID FOR OFFICE SPACE. TOTAL RENTS PAID TO OWNERS OF THE SPACE IN 2024 WAS 5,820. STEPHEN HANSCOM AND JESSE RUTTER EACH OWN 50% OF THE BUILDING HOLDING THE OFFICE SPACE RENTED BY ROCKLAND CEMETERY ASSOCIATION. EACH OF THEM RECEIVED 2,910 IN RENT FROM ROCKLAND CEMETERY ASSOCIATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR MEMBERS ELECT A MEMBER TO SERVE AS A TRUSTEE OF THE GOVERNING BOARD. EACH TRUSTEE ONCE ELECTED SERVES A FIVE YEAR TERM. THE GOVERNING BODY IS MADE UP OF FIVE TRUSTEES. A NOTICE IS PUBLISHED ANNUALLY TO ANNOUNCE THE ELECTION EACH YEAR WHICH IS GENERALLY HELD ON THE 2ND WEDNESDAY IN JULY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES WILL REVIEW A COPY OF THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TOP MANAGEMENT OFFICIAL OF THE ROCKLAND CEMETERY ASSOCIATION IS THE SUPERINTENDENT WHO IS IN CHARGE OF ALL CEMETERY ACTIVITIES. HIS COMPENSATION IS DETERMINED, REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. TO DETERMINE THE PROPER AMOUNT OF COMPENSATION THE BOARD MAKES INQUIRIES OF LOCAL EMPLOYERS PERFORMING SIMILAR WORK TO SET APPROPRIATE PAY LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OTHER KEY EMPLOYEE OF THE ROCKLAND CEMETERY ASSOCIATION IS THE TREASURER, SUZANNE WINCHENBACH. HER COMPENSATION IS DETERMINED, REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED GAIN W/OUT RESTRICTION 1,282,352 UNREALIZED GAIN WITH RESTRICTION 279,988 ROUNDING 0 TOTAL 1,562,340
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011894469
IRS990/TotalAssetsEOYAmt013780377
IRS990/TotalAssetsGrp/BOYAmt011894469
IRS990/TotalAssetsGrp/EOYAmt013780377
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0440487
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054265
IRS990/TotalLiabilitiesEOYAmt055643
IRS990/TotalLiabilitiesGrp/BOYAmt054265
IRS990/TotalLiabilitiesGrp/EOYAmt055643
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011840204
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013724734
IRS990/TotalProgramServiceRevenueAmt038200
IRS990/TotalRevenueGrp/ExclusionAmt0201298
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0561379
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0762677
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011894469
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013780377
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 SCHOOL STREET
IRS990/USAddress/CityNm0ROCKLAND
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004841
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN HANSCOM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02075944421
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0010187940
ReturnHeader/Filer/PhoneNum02075944421
ReturnHeader/Filer/USAddress/AddressLine1Txt010 SCHOOL STREET
ReturnHeader/Filer/USAddress/CityNm0ROCKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004841
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010378706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MASTERS FOWLIE & ENGELBERG CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014A SCHOOL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004841
ReturnHeader/PreparerPersonGrp/PhoneNum02075949501
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIANNE MASTERS CPA
ReturnHeader/ReturnTs02025-07-15T15:52:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.