Nonprofit · EIN 02-0185360
ROCHESTER CEMETERY ASSOCIATION
Tax-exempt · ROCHESTER, NH 03866
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $450,636 | $241,439 | $209,197 | $4,711,834 | $33,191 | $4,678,643 |
| December 31, 2024 | 990 | $348,117 | $230,281 | $117,836 | $4,485,180 | $15,734 | $4,469,446 |
| December 31, 2023 | 990 | $396,805 | $248,809 | $147,996 | $4,112,975 | $7,382 | $4,105,593 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $64,100
- Investment income
- $386,536
- Net gain from sales of assets
- $228,199
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $81,927
- Salaries, compensation and benefits (total)
- $90,243
- Professional fundraising fees
- $0
- Accounting fees
- $12,000
- Occupancy
- $4,505
- Depreciation
- $23,012
- Program services (functional)
- $135,469
- Management and general (functional)
- $54,073
Balance sheet and other
- Total assets, start of year
- $4,485,180
- Total assets, end of year
- $4,711,834
- Total liabilities, end of year
- $33,191
- Net assets, end of year
- $4,678,643
- Land, buildings and equipment
- $100,414
- Publicly traded securities
- $4,547,844
- Net assets without donor restrictions
- $1,993,285
- Net assets with donor restrictions
- $2,685,358
- Gross receipts
- $1,187,527
- Employees
- 5
- Volunteers
- 7
- Year formed
- 1864
- State of legal domicile
- NH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE WOTTON | V PRESIDENT & TREASURER Trustee or director, Officer | 10 | $2,022 |
| ARAYMOND VARNEY | PRESIDENT & DIRECTOR Trustee or director, Officer | 5 | $0 |
| FRANK FAMILGETTI | DIRECTOR Trustee or director | 10 | $0 |
| RICKY SESSLER | DIRECTOR Trustee or director | 1 | $0 |
| GAIL VARNEY | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW CALLAGHAN | DIRECTOR Trustee or director | 1 | $0 |
| BRUCE JENKINS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE WOTTON | V PRESIDENT & TREASURER Trustee or director | 5 | $1,390 |
| ARAYMOND VARNEY | PRESIDENT & DIRECTOR Trustee or director | 5 | $0 |
| FRANK FAMILGETTI | DIRECTOR Trustee or director | 1 | $0 |
| RICKY SESSLER | DIRECTOR Trustee or director | 1 | $0 |
| GAIL VARNEY | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW CALLAGHAN | DIRECTOR Trustee or director, Key employee | 1 | $0 |
| BRUCE JENKINS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRUCE WOTTON | V PRESIDENT & DIRECTOR Trustee or director | 5 | $2,633 |
| ARAYMOND VARNEY | PRESIDENT & DIRECTOR Trustee or director | 5 | $0 |
| FRANK FAMILGETTI | DIRECTOR Trustee or director | 1 | $0 |
| RICKY SESSLER | DIRECTOR Trustee or director | 1 | $0 |
| GAIL VARNEY | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW CALLAGHAN | DIRECTOR Trustee or director | 1 | $0 |
| BRUCE JENKINS | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1511, ROCHESTER, NH 03866-1511
- Principal officer (990 for 2025)
- ROBERT B WOTTON, 51 EASTERN AVE, ROCHESTER, NH 03867
- Signed the 990
- ROBERT B WOTTON, TREASURER
- Phone
- (603) 332-7273
- Website
- www.rochestercemetery.com
- Return prepared by
- ROBERTA M LARGE CPA
Mission
BURIAL SERVICE AND PERPETUAL CARE OF CEMETERY LOTS
Program accomplishments
- Burial services and perpetual care of lots
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 02-0185360
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,711,834
- Income (IRS master file)
- $1,187,527
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $450,636 | $241,439 | $4,711,834 | IRS |
| 990 | December 2024 | $348,117 | $230,281 | $4,485,180 | IRS |
| 990 | December 2023 | $396,805 | $248,809 | $4,112,975 | XML |
| 990 | December 2022 | $335,652 | $255,114 | $3,984,562 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0185360).
Questions about ROCHESTER CEMETERY ASSOCIATION
- What is the EIN of ROCHESTER CEMETERY ASSOCIATION?
- The employer identification number (EIN) of ROCHESTER CEMETERY ASSOCIATION is 02-0185360.
- Is ROCHESTER CEMETERY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1943.
- Are donations to ROCHESTER CEMETERY ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ROCHESTER CEMETERY ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ROCHESTER CEMETERY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROCHESTER CEMETERY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROCHESTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names ROBERT B WOTTON.
- Who are the officers and directors of ROCHESTER CEMETERY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $2,022 (BRUCE WOTTON, V PRESIDENT & TREASURER).
- How much revenue does ROCHESTER CEMETERY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $450,636, expenses of $241,439 and total assets of $4,711,834 at year end.
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