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Trustees record DAR stone‑cleaning and review perpetual care trust procedures

Brentwood Town Cemetery Trustees · July 10, 2025
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Summary

Trustees accepted a thank‑you letter from the Exeter chapter of the Daughters of the American Revolution documenting recent gravestone cleaning and discussed perpetual care trust accounting and a possible state cy pres procedure to free accumulated income for broader cemetery use.

The trustees recorded a thank‑you letter from the Exeter chapter of the Daughters of the American Revolution (DAR) documenting recent gravestone cleaning and restoration work and voted to include that correspondence in the meeting record.

Joyce, the cemetery superintendent, described the DAR project and said the volunteers were able to read an otherwise illegible table stone after cleaning; she reported Laura (DAR) had emailed the superintendent to thank the town for support. Joyce asked that the letter be accepted into the meeting correspondence; the trustees approved the action and the letter will be attached to the minutes.

Joyce also gave an extended explanation of perpetual care and cemetery trust funds. She described how families historically contributed small amounts to create trust funds tied to individual gravesites; previously the principal could not be spent and only interest was available to reimburse town expenses such as flower purchases. Joyce said perpetual care accounts are accounted for separately and that the trustees submit worksheets and receipts to the trustees of trust and a fiduciary company, which then issues reimbursement checks to the town for documented flower purchases.

Trustees discussed a state‑level legal procedure referred to in the meeting as "Cypres" (cy pres) that would allow towns to obtain permission to use accumulated interest income more flexibly across cemetery accounts. Joyce reported ongoing coordination with the Department of Justice charitable‑trust unit and said the unit's new director has been "super proactive" and that the approach is likely to focus on enabling use of accumulated income rather than breaking principal.

Trustees asked Joyce to prepare a shorter presentation summarizing the perpetual care accounting process for future meetings so the full board can better understand how trust funds are handled and how reimbursement to the town works.

What happened at the meeting - Vote: trustees accepted the Exeter DAR thank‑you letter as correspondence (motion/second recorded in meeting). - Ongoing: Joyce will present a condensed version of the trust accounting process at a future meeting so trustees can better track perpetual care funds and reimbursements.