2026-07-15T09:02:27-04:00 2025-12-31 010378706 MASTERS FOWLIE & ENGELBERG CPAS 14A SCHOOL ST ROCKLAND ME 04841 990 2025-01-01 010187940 ROCKLAND CEMETERY ASSOCIATION ROCK 2075944421 10 SCHOOL STREET ROCKLAND ME 04841 JESSE RUTTER PRESIDENT 2075944421 2026-07-15 true MARIANNE MASTERS CPA P00350249 2075949501 2026-07-15 2025 2025-03-06 01:10:19Z JESSE RUTTER 10 SCHOOL STREET ROCKLAND ME 04841 3876315 false X X 1917 ME ACQUIRING, IMPROVING, AND MAINTAINING BURIAL GROUNDS 5 5 9 0 0 38200 34745 723087 920627 1390 23 762677 955395 0 0 251313 277910 0 0 189174 201694 440487 479604 322190 475791 13780377 15409564 55643 60777 13724734 15348787 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 5 5 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 ANDREW HEDRICH TRUSTEE X 0 0 0 JESSE RUTTER PRESIDENT X X 0 0 0 EVERETT SPEAR TRUSTEE X 0 0 0 WALKER HUTCHINSON ROCKLAND CEMETERY ASSOCIATION TRUSTEE X 0 0 0 false false false INTERMENTS 19445 19445 BURIAL RIGHTS/PERPETUAL CARE 14250 14250 WINTER STORAGE 1050 1050 34745 212341 212341 1500 1477 23 23 23 3434466 193263 2919443 515023 193263 708286 708286 955395 743054 212341 252072 252072 25838 25838 13000 13000 59622 59622 28619 28619 291 291 521 521 1292 1292 5820 5820 1000 1000 31002 31002 12977 12977 SUBCONTRACTORS 15825 15825 MAINTENANCE 6390 6390 VEHICLE EXPENSES 5520 5520 TOOLS AND SUPPLIES 5074 5074 14741 14741 479604 0 479604 0 50 50 1275660 1190411 1195667 499284 712631 696383 11734203 13460566 57833 62154 13780377 15409564 55643 60777 55643 60777 X 10664675 11810170 3060059 3538617 13724734 15348787 13780377 15409564 X 475791 1148262 X false false 3060059 557305 78747 3538617 2674447 455310 69698 3060059 2277717 464035 67305 2674447 2908354 -555728 74909 2277717 2516292 461445 69383 2908354 0.00570 0.99430 false false 274527 274527 921140 499284 421856 696383 DUE TO GENERAL FUND 60777 60777 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 DIRECTOR 13200 LEGAL AND SECR. FEES false STEPHEN HANSCOM DIRECTOR 2910 OFFICE RENT false HANSCOM COLLINS & RUTTER PA RCA PRESIDENT 13200 LEGAL AND SECR FEES false JESSE RUTTER RCA PRESIDENT 2910 OFFICE RENT false SCHEDULE L, PART V STEPHEN HANSCOM IS THE OUTGOING PRESIDENT AND JESSE RUTTER IS THE NEW PRESIDENT OF THE ROCKLAND CEMETERY ASSOCIATION. STEPHEN HANSCOM AND JESSE RUTTER ARE BOTH ATTORNIES AND OWNERS OF THE LEGAL FIRM HANSCOM,COLLINS & RUTTER PA THROUGHT DECEMBER 31.2025. JESSE RUTTER IS SOLE OWNER ON 01/01/2026. THE ROCKLAND CEMETERY ASSOCIATION PAYS HANSCOM, COLLINS & RUTTER, PA. A STANDARD MONTHLY FEE FOR LEGAL AND SECRETARIAL SERVICES TOTALING 26,400 FOR THE YEAR. A MONTHLY RENT OF 485 IS PAID FOR OFFICE SPACE. TOTAL RENTS PAID TO OWNERS OF THE SPACE IN 2025 WAS 5,820. STEPHEN HANSCOM AND JESSE RUTTER EACH OWN 50% OF THE BUILDING HOLDING THE OFFICE SPACE RENTED BY ROCKLAND CEMETERY ASSOCIATION. EACH OF THEM RECEIVED 2,910 IN RENT FROM ROCKLAND CEMETERY ASSOCIATION. JESSE RUTTER BECAME SOLE OWNER ON JANUARY 1, 2026. 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 856,674 UNREALIZED GAIN WITH RESTRICTION 291,590 ROUNDING 0 ROUNDING -2 TOTAL 1,148,262