Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$8,420,674
Up $520,947 (+6.6%) from 2013
Net Assets
Up$8,355,713
Up $513,272 (+6.5%) from 2013
Liabilities
Up$64,961
Up $7,675 (+13%) from 2013
Revenue
Up$325,672
Up $33,375 (+11%) from 2013
Expenses
Up$298,521
Up $48,320 (+19%) from 2013
Net Income
Down$27,151
Down $14,945 (-36%) from 2013
Acquiring, improving, and maintaining burial grounds
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,500,384 | $7,155,774 | ▲ $655,390 |
| Savings and Temporary Cash Investments | $956,486 | $777,119 | ▼ $179,367 |
| Land, Buildings, and Equipment, Net | $317,577 | $411,745 | ▲ $94,168 |
| Cash and Non-Interest-Bearing Accounts | $67,182 | $7,130 | ▼ $60,052 |
| Total Assets | $7,899,727 | $8,420,674 | ▲ $520,947 |
| Other Assets Total | $58,098 | $68,906 | ▲ $10,808 |
| Liabilities | |||
| Other Liabilities | $57,286 | $64,961 | ▲ $7,675 |
| Total Liabilities | $57,286 | $64,961 | ▲ $7,675 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $5,828,941 | $6,325,240 | ▲ $496,299 |
| Temporarily Rstr Net Assets | $1,964,486 | $1,980,738 | ▲ $16,252 |
| Permanently Rstr Net Assets | $49,014 | $49,735 | ▲ $721 |
| Total Net Assets Fund Balance | $7,842,441 | $8,355,713 | ▲ $513,272 |
| Total Liabilities and Net Assets / Fund Balance | $7,899,727 | $8,420,674 | ▲ $520,947 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $137,218 | $200,396 | $337,614 |
| Land | $274,527 | - | $274,527 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $2,013,500 | - | ▲ $131,768 | $114,795 | $2,030,473 |
| 2013 | $1,738,415 | - | ▲ $340,916 | $65,831 | $2,013,500 |
| 2012 | $1,767,839 | - | ▲ $20,439 | $49,863 | $1,738,415 |
| 2011 | $1,653,972 | - | ▲ $150,688 | $36,821 | $1,767,839 |
| 2010 | $1,605,649 | - | ▲ $91,132 | $42,809 | $1,653,972 |
| Name | Title |
|---|---|
| - | President |
| - | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $149,811 |
| Other Expenses | $148,710 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $133,244 |
| Fees for Services Other | - | - | - | $40,580 |
| Depreciation Depletion | - | - | - | $35,695 |
| Payroll Taxes | - | - | - | $16,567 |
| Insurance | - | - | - | $11,953 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $10,498 |
| All Other Expenses | - | - | - | $9,675 |
| Occupancy | - | - | - | $5,820 |
| Other Expenses | - | - | - | $2,762 |
| Office Expenses | - | - | - | $810 |
| Advertising | - | - | - | $309 |
| Total Functional Expenses | $0 | $0 | $0 | $298,521 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Rca President | Legal and Secr. Fees | No | $26,800 |
| - | Rca President | Office Rent | No | $5,820 |
| Liability | Amount |
|---|---|
| Due to General Fund | $64,961 |
“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.”
“The board of trustees will review a copy of the 2013 form 990 before it is filed.”
“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.”
“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.”
“UPON REQUEST”
“Legal and secretarial 0 26,800 0 other services 0 11,747 0 survey costs 0 2,033 0”
“Unrealized gain general fund 403,674 unrealized gain prescott fund 82,449 rounding -2”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 309 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9675 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SUZANNE WINCHENBACH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2075944421 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | SCHOOL STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04841 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | true |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 67182 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 7130 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 301391 |
| IRS990/CYOtherExpensesAmt | 0 | 148710 |
| IRS990/CYOtherRevenueAmt | 0 | -699 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24980 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 27151 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 149811 |
| IRS990/CYTotalExpensesAmt | 0 | 298521 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 325672 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35695 |
| IRS990/Desc | 0 | ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 40580 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 10498 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | EDWARD M COLLINS |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 1 | JAMES SMITH |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 2 | KENNEDY CRANE |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 3 | WALKER HUTCHINSON |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 4 | WILLIAM BIRD |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 0 | CRANDALL HANSCOM & COLLINS |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 1 | ROCKLAND CEMETERY ASSOCIATION |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 2 | ROCKLAND CEMETERY ASSOCIATION |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 3 | ROCKLAND CEMETERY ASSOCIATION |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 11037 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 116690 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 11037 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 872358 |
| IRS990/GrossReceiptsAmt | 0 | 1081340 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11953 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 173664 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 173664 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6500384 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 7155774 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 200396 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 317577 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 411745 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 612141 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 755668 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | -1580 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | -5656 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -4076 |
| IRS990/MissionDesc | 0 | ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7842441 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8355713 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 7537 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 120190 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 127727 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -1420 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5820 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 810 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 58098 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 68906 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 486121 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUBCONTRACTORS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | GAS AND OIL |
| IRS990/OtherExpensesGrp/Desc | 3 | VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13650 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11049 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5909 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2762 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 57286 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 64961 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 211110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BUCKEYE PARTNERSHIP UBIT |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | KKR & CO L.P. |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | KINDER MORGAN |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 2312 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | -11 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2656 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2312 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | -11 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 2656 |
| IRS990/OtherRevenueTotalAmt | 0 | -699 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 133244 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16567 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 49014 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 49735 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BURIAL RIGHTS/PERPETUAL CARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | WINTER STORAGE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16605 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6950 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1425 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16605 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1425 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 266483 |
| IRS990/PYOtherExpensesAmt | 0 | 128044 |
| IRS990/PYOtherRevenueAmt | 0 | 3014 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 22800 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 42096 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 122157 |
| IRS990/PYTotalExpensesAmt | 0 | 250201 |
| IRS990/PYTotalRevenueAmt | 0 | 292297 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 27151 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 956486 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 777119 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2013500 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 2030473 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 131768 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 114795 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1738415 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 2013500 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 340916 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 65831 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1767839 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1738415 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 20439 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 49863 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1653972 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1767839 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 150688 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 36821 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1605649 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1653972 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 91132 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 42809 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 274527 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 274527 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 137218 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 200396 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 337614 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 64961 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO GENERAL FUND |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.02450 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.97550 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 411745 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 64961 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | CRANDALL HANSCOM & COLLINS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | CRANDALL HANSCOM & COLLINS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | RCA PRESIDENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | RCA PRESIDENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 26800 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 5820 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | LEGAL AND SECR. FEES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | OFFICE RENT |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | EDWARD COLLINS, IS THE PRESIDENT OF THE ROCKLAND CEMETERY ASSOCIATION. EDWARD COLLINS IS ALSO AN ATTORNEY WITH AND ONE OF THE OWNERS OF THE FIRM CRANDALL, HANSCOM, & COLLINS. THE ROCKLAND CEMETERY ASSOCIATION PAYS CRANDALL, HANSCOM, & COLLINS A STANDARD MONTHLY FEE FOR LEGAL AND SECRETARIAL SERVICES TOTALING 26,400 FOR 2014. THE ASSOCIATION ALSO PAYS A FEE TO CRANDALL, HANSCOM & COLLINS OF 400 FOR SERVING AS THE ASSOCIATION'S LEGAL CLERK BRINGING TOTAL PAYMENT FOR SERVICES FOR 2014 TO 26,800. THE ROCKLAND CEMETERY ASSOCIATION ALSO PAYS CRANDALL, HANSCOM, AND COLLINS, A MONTHLY RENT OF 485 FOR OFFICE SPACE. TOTAL RENTS PAID TO CRANDALL, HANSCOM AND COLLINS IN 2014 WAS 5,820. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF TRUSTEES WILL REVIEW A COPY OF THE 2013 FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | LEGAL AND SECRETARIAL 0 26,800 0 OTHER SERVICES 0 11,747 0 SURVEY COSTS 0 2,033 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | UNREALIZED GAIN GENERAL FUND 403,674 UNREALIZED GAIN PRESCOTT FUND 82,449 ROUNDING -2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1964486 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 1980738 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | true |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 7899727 |
| IRS990/TotalAssetsEOYAmt | 0 | 8420674 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7899727 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8420674 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 298521 |
| IRS990/TotalGrossUBIAmt | 0 | -1420 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 57286 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 64961 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 57286 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 64961 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7842441 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 8355713 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24980 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 181922 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 145170 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 325672 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -1420 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7899727 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 8420674 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 5828941 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 6325240 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EDWARD COLLINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2075944421 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-10-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCKLAND CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCK |
| ReturnHeader/Filer/EIN | 0 | 010187940 |
| ReturnHeader/Filer/PhoneNum | 0 | 2075944421 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 664 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04841 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 010378706 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NORTON & MASTERS CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 14A SCHOOL ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCKLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04841 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2075949501 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARIANNE MASTERS CPA |
| ReturnHeader/ReturnTs | 0 | 2015-11-13T08:47:40-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.