2024-07-16T10:08:08-07:00 2023-12-31 261588653 HOUSSAN & OJERHOLM PC 333 SHREWSBURY STREET WORCESTER MA 01604 990 2023-01-01 041795920 PROPRIETORS OF THE RURAL CEMETERY IN WORCESTER PROP 5087541313 180 GROVE STREET WORCESTER MA 01605 MONIKA MANGSEN Treasurer 2024-07-16 true MONIKA MANGSEN 999009999 true David R Ojerholm CPA P00055478 5087919501 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z MONIKA MANGSEN 180 GROVE STREET WORCESTER MA 01605 2348941 false X WWW.RURALCEMETERY.COM X 1838 MA BURIAL AND OTHER CEMETERY SERVICES 10 10 12 0 14220 14350 1499039 1617590 -298262 675315 -19856 -21776 1195141 2285479 0 0 724795 739029 0 0 735110 853794 1459905 1592823 -264764 692656 10124411 11151330 98577 94627 10025834 11056703 BURIAL AND OTHER CEMETERY SERVICES false false 1468907 1468907 ALL EXPENSES INCURRED IN OPERATION OF CEMETERY 1468907 false true false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 12 true false false false false false false false 0 false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false MA X TREASURER 5087541313 108 GROVE STREET WORCESTER MA 01605 MONIKA MANGSEN Treasurer 40.00 0.00 X X 87143 0 0 PHILLIPS S DAVID President 1.00 0.00 X X 0 0 0 JOSEPHINE TRUESDELL Trustee 1.00 0.00 X 0 0 0 ROSAMOND BENNETT Trustee 1.00 0.00 X 0 0 0 DOUGLAS FROST Trustee 1.00 0.00 X 0 0 0 ROSS DIK Trustee 1.00 0.00 X 0 0 0 ELLEN DUNLAP Trustee 1.00 0.00 X 0 0 0 ROBERT WETZEL Trustee 1.00 0.00 X 0 0 0 STEPHEN CARY Trustee 1.00 0.00 X 0 0 0 ELIZA LAURENT Vice President 1.00 0.00 X 0 0 0 87143 0 false false false 0 14350 14350 CEMETERY SERVICES 812900 1617590 1617590 1617590 152228 152228 0 0 0 523087 523087 523087 523087 0 0 41686 63462 -21776 -21776 0 2285479 2271129 0 0 0 0 128125 64063 64062 0 471885 471885 0 89044 85444 3600 49975 45074 4901 0 0 11000 11000 0 0 63648 63648 16788 16788 5219 5219 49678 24839 24839 14132 7066 7066 0 37340 37340 0 0 0 1696 1696 0 156206 156206 59544 59544 FUEL & DELIVERY FOR CHAMBERS 220024 220024 REPAIRS & MAINTENANCE 104792 104792 TELEPHONE & INTERNET 42242 33794 8448 TREE CARE 33710 33710 37775 37775 1592823 1468907 123916 0 186067 160553 153541 168933 0 62838 92819 0 0 0 0 0 4755159 1880619 2850085 2874540 4074057 4541581 0 0 0 2797823 3312904 10124411 11151330 2179 98577 92448 98577 94627 X 7058114 7755630 2967720 3301073 10025834 11056703 10124411 11151330 692656 338213 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2967720 32360 337208 36215 3301073 3281437 28425 -309372 32770 2967720 2974777 13525 320738 27603 3281437 2812869 7750 182538 28380 2974777 2553130 13265 273795 27321 2812869 false false false 41600 41600 3925595 1364419 2561176 381781 242112 139669 406183 274088 132095 2874540 BENEFICIAL INTEREST IN ASSETS HELD BY OT 3247525 RETIREMENT PLAN ACCOUNT DESIGNATED INVES 65379 3312904 FUNDED RETIREMENT ACCOUNT 65379 REVOLVING CONSTRUCTION LOAN 27069 92448 X 2687154 338213 63462 401675 2285479 2285479 1656285 63462 63462 1592823 1592823 Part V, Line 4: Intended uses of the endowment fund. ENDOWMENT FUNDS ARE INTENDED TO SUPPORT THE OPERATIONS OF THE CEMETERY, INCLUDING CREMATIONS AND PLOT MAINTENANCE. Part X : FIN48 Footnote THE CEMETERY FOLLOWS THE ACCOUNTING RULES FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES THE CEMETERY TO REPORT CERTAIN TAX POSITIONS AND REALTED INTEREST AND PENALTIES TO ADJUST ITS ASSETS AND LIABILTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES. THE CEMETERY DOES NOT HAVE ANY MATERIAL TAX POSITIONS THAT REQUIRE DISCLOSURE OR RECOGNITION. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $63462 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $63462 Form 990, Part VI, Section B, Line 11b THE BOARD OF TRUSTEES REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c TRUSTEES AND EMPLOYEES OF THE CEMETERY CERTIFIY THAT THEY HAVE READ AND ADHERE TO THE CONFLICT OF INTEREST AND CODE OF ETHICS POLICY WHICH IS MONITORES BY THE TREASURER. Form 990, Part VI, Section B, Line 15a BOARD PRESIDENT CONDUCTS ANNUAL REVIEW OF COMPENATION AND REPORTS TO THE ENTIRE BOARD OF TRUSTEES THE FINDINGS BEFORE COMPENSATION IS DETERMINED FOR KEY EMPLOYEES. Form 990, Part VI, Section B, Line 15b BOARD PRESIDENT CONDUCTS ANNUAL REVIEW OF COMPENATION AND REPORTS TO THE ENTIRE BOARD OF TRUSTEES THE FINDINGS BEFORE COMPENSATION IS DETERMINED FOR OTHER EMPLOYEES Form 990, Part VI, Section C, Line 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FIANCIAL STATEMENTS ARE AVAILABLE DURING NORMAL WORKING HOURS UPON REQUEST. Form 990, Part XII, Line 2c THE COMPANY HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION OF PROCESS OF INDEPENDENT ACCOUNTANT DURING THE TAX YEARS.