2026-02-06T11:46:31-05:00 2025-09-30 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2024-10-01 520464990 ROSE HILL CEMETERY OF HAGERSTOWN ROSE 3017393630 600 SOUTH POTOMAC STREET HAGERSTOWN MD 21740 J WAYNE BECKER TREASURER 3017393630 2026-01-31 true true KELLY T SMITH CPA P02283604 3017335020 2026-01-31 2024 2025-03-06 01:10:19Z J ROGER FINN 405 NORTH BURHANS BOULEVARD HAGERSTOWN MD 21742 4461240 false X RHCEMETERY.ORG X 1866 MD OPERATE AND MAINTAIN A CEMETERY 10 9 9 9 0 95 186816 183854 1079251 739076 251489 196154 1517556 1119179 0 0 445851 488571 0 0 445855 491064 891706 979635 625850 139544 13369920 13862449 1061987 1150168 12307933 12712281 OPERATE AND MAINTAIN A CEMETERY false false OPERATE A CEMETERY WHICH SELLS BURIAL SPACES, CEMETERY MERCHANDISE AND INTERMENT SERVICES. false false false false false false false false true true false false false true true true 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 13 0 true 9 true false false false false false false false false X 10 9 true false false false false false false true true false false true false false false true false false MD X COLLEEN RAFFERTY 3017393630 600 SOUTH POTOMAC STREET HAGERSTOWN MD 21740 COLLEEN RAFFERTY EXEC DIRECTO 40.00 X X 94500 0 18922 J WAYNE BECKER TREASURER 6.00 X X 5600 0 0 J ROGER FINN PRESIDENT 6.00 X X 1400 0 0 J RANDALL FINN TRUSTEE 1.00 X 1400 0 0 JAMES ITELL TRUSTEE 1.00 X 1400 0 0 ALISON C PETERANECZ TRUSTEE 1.00 X 1400 0 0 GERALD W SPESSARD TRUSTEE 1.00 X 1400 0 0 PHILIP L ROHRER SR TRUSTEE 1.00 X 1400 0 0 JOHN R HERSHEY III VICE PRESIDE 2.00 X X 1050 0 0 SUSAN S ITELL TRUSTEE 1.00 X 1050 0 0 110600 18922 false false false 95 95 INTERMENTS & OTHER SERVICES 900099 183854 183854 183854 281080 281080 12000 8162 3838 3838 3838 3713160 3255164 457996 457996 457996 260413 78735 181678 181678 GAIN ON INSURANCE RECOVERY 999999 9600 9600 MISCELLANEOUS INCOME 999999 1038 1038 10638 1119179 376170 742914 137041 120441 16600 273407 222288 51119 3507 3507 44517 35320 9197 30099 25849 4250 20618 20618 101985 101985 8310 8310 27130 27130 32311 23088 9223 11537 7797 3740 938 938 67291 64172 3119 16660 15354 1306 PERPETUAL CARE EXPENSES 126543 126543 CEMETERY SECURITY 25164 25164 MISCELLANEOUS EXPENSES 15964 15964 CONTRACTOR CHARGES 7450 1818 5632 29163 28236 927 979635 735017 244618 0 33041 33170 966876 869536 234230 242011 74797 71605 13210 14272 1750927 1066125 694740 684802 11261216 11837786 91810 109267 13369920 13862449 47796 62259 1013391 1087109 800 800 1061987 1150168 X 12307933 12712281 12307933 12712281 13369920 13862449 X 139544 264804 X false true X true false 11703704 854351 416460 12141595 9955695 2064903 316894 11703704 9064065 1270083 378453 9955695 10695619 -1349185 282369 9064065 9241746 1667912 214039 10695619 1.00000 false false 1500 1500 1135670 590410 545260 257047 198084 58963 356710 277631 79079 684802 SECURITY DEPOSITS 800 800 X 1290160 264804 264804 1025356 101985 -8162 93823 1119179 885812 8162 8162 877650 101985 101985 979635 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS AN ENDOWMENT FUND WHICH HAS BEEN ESTABLISHED FOR THE PURPOSE OF PROVIDING SUFFICIENT EARNINGS IN THE FORM OF A TOTAL RETURN FROM APPRECIATION, DIVIDENDS, AND INCOME. THE BOARD OF TRUSTEES DESIGNATES 10% OF THE RETAIL SALES PRICE OF BURIAL SPACES AS PERPETUAL CARE INVESTMENTS FUNDS IN WHICH THE INCOME EARNED IS USED TO OFFSET THE COST OF GENERAL PRESERVATION AND MAINTENANCE OF THE CEMETERY GROUNDS AND STRUCTURES. THE REMAINING ENDOWMENT FUND IS DESIGNATED BY THE BOARD OF TRUSTEES IN WHICH THE EARNINGS ARE USED FOR CEMETERY OPERATIONS AND MAINTENANCE OF THE GROUNDS. THE ENDOWMENT FUND IS REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS ON THE STATEMENTS OF FINANCIAL POSITION. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSET CLASSIFICATIONS ASSOCIATED WITH THESE FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. IN MAKING A DETERMINATION TO PRESERVE THESE FUNDS, THE BOARD OF TRUSTEES CONSIDERS ATTRIBUTES SUCH AS THE DURATION AND PRESERVATION OF THESE FUNDS, THE PURPOSE OF ANY GIFTS, GENERAL ECONOMIC CONDITIONS, THE EFFECTS OF INFLATION AND DEFLATION, THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF THE INVESTMENTS, AND THE OVERALL INVESTMENT POLICY OF THE ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 4B RENTAL EXPENSES -4,931 RENTAL DEPRECIATION -3,231 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 4,931 RENTAL DEPRECIATION 3,231 SCHEDULE D, PAGE 4, PART XIII PART V - ENDOWMENT FUNDS THE ORGANIZATION MAINTAINS AN ENDOWMENT FUND THAT IS 100% BOARD DESIGNATED. AS THE FUND DOES NOT CONSIST OF ANY DONOR ADVISED FUNDS, IT WAS NOT PREVIOUSLY REPORTED ON SCHEDULE D, PART V. HOWEVER, AFTER ADDITIONAL REVIEW OF THE IRS INSTRUCTIONS, IT WAS DETERMINED THAT THIS FUND QUALIFIES AS A QUASI-ENDOWMENT FUND AND SHOULD BE REPORTED AS SUCH. THIS REPORTING CHANGE HAS BEEN APPLIED IN THE CURRENT YEAR, WITH CORRESPONDING ADJUSTMENTS MADE FOR THE FOUR PRIOR YEARS. ANTIETAM TREE AND TURF JOINT OWNERSHIP 22285 LANDSCAPING SERVICES false FORM 990, PAGE 6, PART VI, LINE 2 J. ROGER FINN J. RANDALL FINN PRESIDENT TRUSTEE FAMILY SUSAN S. ITELL JAMES ITELL TRUSTEE TRUSTEE FAMILY PHILIP L. ROHRER, SR. ALISON C. PETERANECZ TRUSTEE TRUSTEE FAMILY FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED, IN DETAIL, BY THE ORGANIZATION'S TREASURER PRIOR TO IT BEING FILED. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARY OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF TRUSTEES AFTER FORMAL DISCUSSIONS AMONG THE TRUSTEES ARE HELD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON RECEIVING A WRITTEN REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 4,931 RENTAL DEPRECIATION 3,231 RENTAL EXPENSES -4,931 RENTAL DEPRECIATION -3,231