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Trustees report 16 lots sold in past year and perpetual-care funds stable

January 09, 2026 | Brentwood Town, Rockingham County, New Hampshire


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Trustees report 16 lots sold in past year and perpetual-care funds stable
Cemetery trustees reported on Jan. 8 that sales and maintenance funds are in order and that a strong year of lot sales improved the fund balance.

Joyce, the superintendent, told trustees the office sold 16 lots in the last year, bringing in $6,400 in proceeds that were transferred into the general cemetery maintenance fund. "So we sold 16 lots this year for a total income of $6,400," she said.

Joyce also said perpetual-care accounting is current and that the trustees expect to reimburse the town approximately $2,600 for mowing costs from perpetual-care funds for 2025. She reported an ending perpetual-care balance for Tonry Cemetery of about $112,000 and said she will work with state records this winter to reconcile and confirm line items.

Context and next steps: trustees discussed encumbering excess funds toward a purchase order for a previously authorized survey and agreed to coordinate with the town administrator on encumbrances. The chair noted the town is transitioning accounting systems, which has delayed some reporting, and asked staff to check year-to-date expenditures before any encumbrance is finalized.

The board did not change fees or make new budget commitments at the meeting; the superintendent and chair said they will provide documentation to the town administrator to effect any encumbrance and will follow up once state reconciliation is complete.

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