2024-06-18T10:08:04-04:00 2023-12-31 010378706 MASTERS FOWLIE & ENGELBERG CPAS 14A SCHOOL ST ROCKLAND ME 04841 990 2023-01-01 010187940 ROCKLAND CEMETERY ASSOCIATION ROCK 2075944421 10 SCHOOL STREET ROCKLAND ME 04841 STEPHEN HANSCOM PRESIDENT 2075944421 2024-06-18 true STEPHEN HANSCOM XXX-XX-XXXX true MARIANNE MASTERS CPA P00350249 2075949501 2024-06-18 2023 2023-04-26 12:10:37Z STEPHEN HANSCOM 10 SCHOOL STREET ROCKLAND ME 04841 2923653 false X X 1917 ME ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS 6 6 9 0 0 53170 30665 816219 921225 1369 741 870758 952631 0 0 228217 208006 0 0 186180 179523 414397 387529 456361 565102 10517508 11894469 62470 54265 10455038 11840204 ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS false false ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 5 0 9 true false false false false false false false false X 6 6 false false false false false true false true true false false false false false false true true false X SUZANNE WINCHENBACH ROCKLAND CEMETERY ASSOCIATION 2075944421 10 SCHOOL STREET ROCKLAND ME 04841 X STEPHEN HANSCOM PRESIDENT X X 0 0 0 ANDREW HEDRICH TRUSTEE X 0 0 0 EVERETT SPEAR TRUSTEE X 0 0 0 WALKER HUTCHINSON ROCKLAND CEMETERY ASSOCIATION TRUSTEE X 0 0 0 ROBERTA WENTWORTH TRUSTEE X 0 0 0 WILLIAM BIRD ROCKLAND CEMETERY ASSOCIATION TRUSTEE X 0 0 0 false false false INTERMENTS 18890 18890 BURIAL RIGHTS/PERPETUAL CARE 10650 10650 WINTER STORAGE 1125 1125 30665 187883 187883 1000 259 741 741 741 2642916 61189 1970763 672153 61189 733342 733342 952631 764748 187883 188777 19229 12150 55255 30583 285 598 2408 5820 31489 10723 SUBCONTRACTORS 14000 GAS AND OIL 4047 EQUIPMENT REPAIRS 3100 TOOLS AND SUPPLIES 1986 7079 387529 0 0 0 50 50 1183298 1434658 1138657 447103 707552 691554 8562500 9709308 64108 58899 10517508 11894469 62470 54265 62470 54265 X 8177321 9165757 2277717 2674447 10455038 11840204 10517508 11894469 X 565102 820064 X false false 2277717 464035 67305 2674447 2908354 -555728 74909 2277717 2516292 461445 69383 2908354 2355957 209990 49655 2516292 2019555 390924 54522 2355957 0.02000 0.98000 false false 274527 274527 864130 447103 417027 691554 DUE TO GENERAL FUND 53830 PAYROLL TAX - FUTA CREDIT 435 54265 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. HANSCOM COLLINS & RUTTER PA RCA PRESIDENT 26400 LEGAL AND SECR. FEES false STEPHEN HANSCOM RCA PRESIDENT 5820 OFFICE RENT false SCHEDULE L, PART V STEPHEN HANSCOM IS THE PRESIDENT OF THE ROCKLAND CEMETERY ASSOCIATION. STEPHEN HANSCOM IS AN ATTORNEY WITH AND ONE OF THE OWNERS OF THE LEGAL FIRM HANSCOM,COLLINS & RUTTER PA. THE ROCKLAND CEMETERY ASSOCIATION PAYS HANSCOM, COLLINS & RUTTER, PA. A STANDARD MONTHLY FEE WAS PAID FOR LEGAL AND SECRETARIAL SERVICES TOTALING 26,400. A MONTHLY RENT OF 485 IS PAID FOR OFFICE SPACE. TOTAL RENTS PAID TO OWNERS OF THE SPACE IN 2023 WAS 5,820. STEPHEN HANSCOM IS A 50% OWNER OF THE BUILDING HOLDING THE OFFICE SPACE RENTED BY ROCKLAND CEMETERY ASSOCIATION AND RECEIVED 2,910. 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 FORM 990, PART XI, LINE 9 UNREALIZED GAIN W/OUT RESTRICTION 454,329 UNREALIZED GAIN WITH RESTRICTION 365,732 ROUNDING 3 TOTAL 820,064