2025-06-28T10:11:24-07:00 2024-12-31 261588653 HOUSSAN & OJERHOLM PC 333 SHREWSBURY STREET WORCESTER MA 01604 990 2024-01-01 041795920 PROPRIETORS OF THE RURAL CEMETERY IN WORCESTER PROP 5087541313 180 GROVE STREET WORCESTER MA 01605 MONIKA MANGSEN Treasurer 2025-06-28 true true David R Ojerholm CPA P00055478 5087919501 2024 2025-03-06 01:10:19Z MONIKA MANGSEN 180 GROVE STREET WORCESTER MA 01605 2196672 false X WWW.RURALCEMETERY.COM X 1838 MA BURIAL AND OTHER CEMETERY SERVICES 10 10 13 0 14350 14230 1617590 1554354 675315 575748 -21776 -21567 2285479 2122765 0 0 739029 837243 0 0 853794 859402 1592823 1696645 692656 426120 11151330 11879249 94627 106098 11056703 11773151 BURIAL AND OTHER CEMETERY SERVICES false false 1573328 1573328 ALL EXPENSES INCURRED IN OPERATION OF CEMETERY 1573328 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 13 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 X PHILLIPS S DAVID President 1.00 0.00 X X 0 0 0 ELIZA LAURENT Vice 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 MONIKA MANGSEN Treasurer 40.00 0.00 X X 0 0 0 0 false false false 0 14230 14230 CEMETERY SERVICES 812900 1554354 1554354 1554354 146923 146923 0 0 0 428825 428825 428825 428825 0 0 52340 73907 -21567 -21567 0 2122765 2108535 0 0 0 0 148942 74471 74471 0 538409 538409 0 93692 89631 4061 56200 50503 5697 0 0 14000 14000 0 0 70267 70267 12304 12304 3492 3492 37450 18725 18725 10724 5362 5362 0 35820 35820 0 0 0 354 354 0 173764 173764 71825 71825 FUEL & DELIVERY FOR CHAMBERS 218427 218427 REPAIRS & MAINTENANCE 160877 160877 SPECIAL PERPETUAL CARE 19150 19150 PRE-NEED CREMATIONS 14245 14245 16703 15702 1001 1696645 1573328 123317 0 160553 8872 168933 185274 0 92819 70307 0 0 0 0 0 4983753 2054383 2874540 2929370 4541581 4955300 0 0 0 3312904 3730126 11151330 11879249 2179 5401 92448 100697 94627 106098 X 7755630 8203934 3301073 3569217 11056703 11773151 11151330 11879249 426120 290328 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3301073 30400 271139 33395 3569217 2967720 32360 337208 36215 3301073 3281437 28425 -309372 32770 2967720 2974777 13525 320738 27603 3281437 2812869 7750 182538 28380 2974777 false false false 41600 41600 4014176 1495726 2518450 415142 273228 141914 512835 285429 227406 2929370 BENEFICIAL INTEREST IN ASSETS HELD BY OT 3629429 RETIREMENT PLAN ACCOUNT DESIGNATED INVES 100697 3730126 FUNDED RETIREMENT ACCOUNT 100697 100697 X 2483360 290328 70267 360595 2122765 2122765 1766912 70267 70267 1696645 1696645 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 $70267 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $70267 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.