2025-09-14T10:22:40-05:00 2025-04-30 050409384 KAHN LITWIN RENZA & CO LTD 300 BRICKSTONE SQUARE 1001 ANDOVER MA 01810 990 2024-05-01 041774040 RIDGEWOOD CEMETERY ASSOCIATION RIDG 9786825786 PO BOX 22 NORTH ANDOVER MA 01845 BRADFORD WAKEMAN TREASURER 9786825786 2025-08-28 1 0 BARBARA ROWELL P00274107 9789702900 2025-08-28 2024 2025-03-06 01:10:19Z BRADFORD WAKEMAN PO BOX 22 NORTH ANDOVER MA 01845 1313297 0 X WWW.RIDGEWOODCEMETERY.ORG X 1850 MA RIDGEWOOD CEMETERY IS A PRIVATE NOT-FOR-PROFIT CEMETERY SERVING FAMILIES REPRESENTING ALL RELIGIONS, CULTURES AND WALKS OF LIFE IN A TRADITION OF COMPASSION, INTEGRITY AND EXCELLENCE. 8 8 10 0 20085 19085 491264 592912 407300 379854 39366 117707 -7161 21157 930769 1111630 16000 0 0 0 367180 362823 0 0 0 344775 378196 727955 741019 202814 370611 6252184 6556100 563962 436885 5688222 6119215 X ESTABLISHED IN 1850, RIDGEWOOD CEMETERY IS A PRIVATE NOT-FOR-PROFIT CEMETERY. IT IS OWNED BY THE RIDGEWOOD CEMETERY ASSOCIATION AND GOVERNED BY A VOLUNTEER BOARD OF TRUSTEES. RIDGEWOOD CEMETERY SERVES FAMILIES REPRESENTING ALL RELIGIONS, CULTURES AND WALKS OF LIFE IN A TRADITION OF COMPASSION, INTEGRITY AND EXCELLENCE. 0 0 593107 380926 RIDGEWOOD CEMETERY ASSOCIATION (RCA) OPERATES A FULL SERVICE CEMETERY, INCLUDING GRAVE LOT SALES AND INTERMENTS. RCA ALSO OVERSEES THE CARE, MAINTENANCE, RESTORATION AND PRESERVATION OF THE CEMETERY AND THEIR COLLECTIONS, A PORTION OF WHICH IS FUNDED THROUGH COMMUNITY PRESERVATION GRANTS FROM THE TOWN OF NORTH ANDOVER. 593107 0 1 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 10 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 X THE ORGANIZATION 9786825786 PO BOX 22 NORTH ANDOVER MA 01845 JOSEPH PELICH PRESIDENT 5.00 X X 0 0 0 JAMES LAFOND VICE PRESIDENT 5.00 X X 0 0 0 BRADFORD WAKEMAN TREASURER 5.00 X X 0 0 0 BENJAMIN FARNUM TRUSTEE 1.00 X 0 0 0 DAVID RAND TRUSTEE 1.00 X 0 0 0 HUNT SALISBURY TRUSTEE 1.00 X 0 0 0 RYAN SCHRUENDER TRUSTEE 2.00 X 0 0 0 JOHN SMOLAK TRUSTEE 5.00 X 0 0 0 ROBERT ATWOOD TRUSTEE, INACTIVE 0.00 X 0 0 0 SCOTT POLUMBO SUPERINTENDENT 40.00 X 98477 0 0 98477 0 0 0 0 0 0 0 592912 592912 GRAVE LOT SALES 900099 184200 184200 INTERMENTS 900099 172550 172550 FOUNDATIONS 900099 23104 23104 379854 45252 45252 33600 13515 20085 20085 20085 260607 188152 72455 72455 72455 MISCELLANEOUS INCOME 900099 1072 1072 1072 1111630 380926 20085 117707 97761 97761 220948 176678 44270 17946 17946 26168 22533 3635 5180 5180 30400 30400 14129 14129 3906 3906 4575 4575 22106 1200 20906 256 256 16291 11671 4620 11917 11917 27339 27339 147754 146754 1000 18700 7754 10946 REPAIRS & MAINTENANCE 36910 36910 EQUIPMENT & SUPPLIES 18008 18008 LANDSCAPING & GROUNDS 17836 16636 1200 TAXES 2889 2889 741019 593107 147912 0 234273 170589 6825 0 34080 43150 3704 4903 5058726 1045225 3957536 4013501 1806450 1845397 209316 478560 6252184 6556100 131778 11937 422194 417252 9990 7696 563962 436885 X 5425270 5856263 262952 262952 5688222 6119215 6252184 6556100 370611 60382 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 471370 X X 0 1806450 55260 163947 180260 1845397 1595206 64128 211243 64127 1806450 2379425 45873 783 830875 1595206 2775795 137469 -151363 382476 2379425 0.86560 0.13440 0 0 585390 585390 572657 102585 470072 108219 107238 981 3792460 835402 2957058 4013501 COLLECTIONS - NET OF ACCUM DEPRECIATION 471370 RIGHT OF USE ASSET - FINANCING LEASE 7190 478560 FINANCE LEASE LIABILITY 7696 7696 1171398 60382 60382 1111016 14129 -13515 614 1111630 740405 13515 13515 726890 14129 14129 741019 PART III, LINE 1A: HISTORICAL COLLECTIONS THE ASSOCIATION'S COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, CONSIST OF ITEMS OF HISTORICAL SIGNIFICANCE BEING HELD FOR PUBLIC EXHIBITION AND EDUCATIONAL PURPOSES AND ARE BEING PRESERVED AND CARED FOR AT THE COST OF THE ASSOCIATION. FOR COLLECTION ITEMS ACQUIRED PRIOR TO MAY 1, 2023, THE ASSOCIATION HAD ELECTED THE POLICY TO CAPITALIZE NO COLLECTION ITEMS. AS SUCH, THE VALUE OF THESE ITEMS WAS NOT RECOGNIZED AS AN ASSET ON THE STATEMENTS OF FINANCIAL POSITION. EFFECTIVE MAY 1, 2023, THE ASSOCIATION AMENDED THEIR CAPITALIZATION POLICY TO CAPITALIZE ALL COLLECTION ITEMS ACQUIRED ON A PROSPECTIVE BASIS, THAT IS, ALL ITEMS ACQUIRED AFTER A STATED DATE. FOR COLLECTION ITEMS ACQUIRED ON OR AFTER MAY 1, 2023, ACCESSIONS OF THESE COLLECTIONS ARE CAPITALIZED AT COST, IF THE ITEMS WERE PURCHASED, OR AT THEIR FAIR VALUE, IF THE ITEMS WERE CONTRIBUTED. GAINS OR LOSSES FROM DEACCESSIONS OF THESE ITEMS ARE REFLECTED ON THE STATEMENTS OF ACTIVITIES AS CHANGES IN THE APPROPRIATE NET ASSET CLASSES, DEPENDING ON THE EXISTENCE AND TYPE OF DONOR-IMPOSED RESTRICTIONS. THE PROCEEDS FROM DEACCESSION OF COLLECTION ITEMS MAY BE USED FOR ACQUISITIONS OF NEW COLLECTION ITEMS OR THE DIRECT CARE OF EXISTING COLLECTIONS. THE ASSOCIATION CONSIDERS DIRECT CARE TO ENTAIL ACTIONS THAT ENHANCE THE LIFE, USEFULNESS, OR QUALITY OF THE COLLECTION ITEMS TO ENSURE THEY WILL CONTINUE TO BENEFIT THE PUBLIC. CAPITALIZED COLLECTIONS ARE DEPRECIATED OVER THEIR ESTIMATED USEFUL LIVES UNLESS THEY HAVE CULTURAL, AESTHETIC, OR HISTORICAL VALUE THAT IS WORTH PRESERVING PERPETUALLY, AND THE ASSOCIATION IS PROTECTING AND PRESERVING THE SERVICE POTENTIAL OF THE COLLECTION ITEM UNDIMINISHED. PART III, LINE 4: SEE DISCLOSURE FOR PART III, LINE 1A. PART V, LINE 4: THE ASSOCIATION'S PERPETUAL CARE FUND (THE ENDOWMENT) WAS ESTABLISHED FOR THE LONG TERM CARE AND MAINTENANCE OF RIDGEWOOD CEMETERY. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -13,515. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 13,515. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE TREASURER PRIOR TO IT BEING FILED. ONCE FILED, IT WILL BE MADE AVAILABLE TO THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF TRUSTEES IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM ANNUALLY, WHICH ARE THEN REVIEWED BY THE BOARD. ANY CONFLICTS IDENTIFIED WILL BE DISCUSSED, VOTED ON AND ACCEPTED BY THE BOARD, WITH THE INTERESTED PARTY EXCUSED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR ALL EMPLOYEES IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.