Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
EIN 02-0185360 • 501(c)13 • Rochester, NH
Profile
Burial service and perpetual care
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Up$4,485,180
Up $372,205 (+9.0%) from 2023
Liabilities
Up$15,734
Up $8,352 (+113%) from 2023
Net Assets
Up$4,469,446
Up $363,853 (+8.9%) from 2023
Revenue
Down$348,117
Down $48,688 (-12%) from 2023
Expenses
Down$230,281
Down $18,528 (-7.4%) from 2023
Net Income
Down$117,836
Down $30,160 (-20%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Burial service and perpetual care
Burial service and perpetual care of cemetery lots
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,927,864 | $4,318,029 | ▲ $390,165 |
| Land, Buildings, and Equipment, Net | $153,113 | $123,426 | ▼ $29,687 |
| Savings and Temporary Cash Investments | $14,168 | $14,175 | ▲ $7 |
| Cash and Non-Interest-Bearing Accounts | $3,922 | $13,885 | ▲ $9,963 |
| Prepaid Expenses and Deferred Charges | $6,778 | $178 | ▼ $6,600 |
| Total Assets | $4,112,975 | $4,485,180 | ▲ $372,205 |
| Other Assets Total | $7,130 | $15,487 | ▲ $8,357 |
| Liabilities | |||
| Other Liabilities | $7,382 | $15,734 | ▲ $8,352 |
| Total Liabilities | $7,382 | $15,734 | ▲ $8,352 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,437,136 | $2,357,208 | ▼ $79,928 |
| Net Assets Without Donor Restrictions | $1,668,457 | $2,112,238 | ▲ $443,781 |
| Total Net Assets Fund Balance | $4,105,593 | $4,469,446 | ▲ $363,853 |
| Total Liabilities and Net Assets / Fund Balance | $4,112,975 | $4,485,180 | ▲ $372,205 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $95,124 | - | - |
| Other Land Buildings | $85,641 | - | - |
| Land | $1,103 | - | - |
| Equipment | $141,233 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Bruce Wotton | V President & Treasurer | PT | $1,390 | $1,390 |
| Name | Title |
|---|---|
| Araymond Varney | President & Director |
| - | Director |
| Andrew Callaghan | Director |
| Frank Familgetti | Director |
| Gail Varney | Director |
| Ricky Sessler | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $140,557 |
| Salaries, Compensation, and Employee Benefits | $89,724 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $82,432 | $0 | $0 | $82,432 |
| Fees for Service Investment Mgmnt Fees | $0 | $47,929 | $0 | $47,929 |
| Depreciation Depletion | $29,904 | $0 | $0 | $29,904 |
| Fees for Services Management | $12,000 | $0 | $0 | $12,000 |
| Insurance | $10,360 | $1,067 | $0 | $11,427 |
| Payroll Taxes | $7,292 | $0 | $0 | $7,292 |
| Fees for Services Accounting | $0 | $4,537 | $0 | $4,537 |
| All Other Expenses | $1,350 | $3,136 | $0 | $4,486 |
| Information Technology | $3,060 | $0 | $0 | $3,060 |
| Occupancy | $2,785 | $0 | $0 | $2,785 |
| Other Expenses | $2,650 | $0 | $0 | $2,650 |
| Office Expenses | $0 | $1,563 | $0 | $1,563 |
| Conferences and Meetings | $65 | $0 | $0 | $65 |
| Total Functional Expenses | $172,049 | $58,232 | $0 | $230,281 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to permanent fund from general fund | $15,350 |
| Accrued payroll taxes | $248 |
| Due to general fund from flower fund | $136 |
“Two members of the board are husband and wife, Raymond Varney & Gail Varney”
“Any owner or relative of any owner of a burial lot in the cemetery shall be a member of the association, but no more than one owner of the same lot shall be a member.”
“By-laws and election of the governing board are subject to approval by the members.”
“Treasurer meets with the board and reviews the return.”
“Conflict of interest policy is handed out to new board members and reviewed annually.”
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 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | BURIAL SERVICE AND PERPETUAL CARE OF CEMETERY LOTS |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3136 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1350 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4486 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROBERTA M LARGE CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6033327273 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 550 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 03866 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3922 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 13885 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 65 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 65 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| 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 | 291892 |
| IRS990/CYOtherExpensesAmt | 0 | 140557 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 56225 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 117836 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 89724 |
| IRS990/CYTotalExpensesAmt | 0 | 230281 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 348117 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 29904 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 29904 |
| IRS990/Desc | 0 | Burial services and perpetual care of lots |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2437136 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2357208 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4537 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4537 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 12000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 12000 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 47929 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 47929 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | BRUCE JENKINS |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 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/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ARAYMOND VARNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRUCE WOTTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | FRANK FAMILGETTI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICKY SESSLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GAIL VARNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANDREW CALLAGHAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1390 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 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/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT & DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | V PRESIDENT & TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1864 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -5096 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 7000 |
| IRS990/GrossReceiptsAmt | 0 | 360213 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3060 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3060 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1067 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 10360 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11427 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 296988 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3927864 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4318029 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 199675 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 153113 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 123426 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 323101 |
| IRS990/LegalDomicileStateCd | 0 | NH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 12096 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | BURIAL SERVICE AND PERPETUAL CARE OF CEMETERY LOTS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4105593 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4469446 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -5096 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -5096 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1668457 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2112238 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2785 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2785 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1563 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1563 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7130 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 15487 |
| IRS990/OtherExpensesGrp/Desc | 0 | Landscaping & groundskeeping |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment repairs & operating costs |
| IRS990/OtherExpensesGrp/Desc | 2 | Cemetery supplies |
| IRS990/OtherExpensesGrp/Desc | 3 | Pest, septic, snow & trash services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3060 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11886 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5205 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2650 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3060 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11886 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5205 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2650 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7382 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 15734 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 82432 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 82432 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7292 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7292 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6778 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 178 |
| IRS990/PrincipalOfficerNm | 0 | A RAYMOND VARNEY JR |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 246017 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 812220 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Perpetual care |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Sale of lots |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Interment & entombment fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Sale of columbarium |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Maintenance charges |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 4 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 8350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 8350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 26275 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 11700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 1550 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 4 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 339055 |
| IRS990/PYOtherExpensesAmt | 0 | 130118 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 57750 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 147996 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 118691 |
| IRS990/PYTotalExpensesAmt | 0 | 248809 |
| IRS990/PYTotalRevenueAmt | 0 | 396805 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 117836 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| 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 | 14168 |
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| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 1103 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 85641 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 15350 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 248 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to general fund from flower fund |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Due to permanent fund from general fund |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Accrued payroll taxes |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 15734 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Two members of the board are husband and wife, Raymond Varney & Gail Varney |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Any owner or relative of any owner of a burial lot in the cemetery shall be a member of the association, but no more than one owner of the same lot shall be a member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | By-laws and election of the governing board are subject to approval by the members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Treasurer meets with the board and reviews the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Conflict of interest policy is handed out to new board members and reviewed annually. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
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| IRS990/USAddress/AddressLine1Txt | 0 | 13 FOREST PARK DR |
| IRS990/USAddress/CityNm | 0 | ROCHESTER |
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| IRS990/USAddress/ZIPCd | 0 | 038688703 |
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| IRS990/WebsiteAddressTxt | 0 | www.rochestercemetery.com |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | A RAYMOND VARNEY JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6033327273 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROCHESTER CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCH |
| ReturnHeader/Filer/EIN | 0 | 020185360 |
| ReturnHeader/Filer/PhoneNum | 0 | 6033327273 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1511 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 038661511 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042668193 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROBERTA M LARGE CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 550 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROCHESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 03866 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6033327273 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERTA M LARGE |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T08:46:23-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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