receiving vaults built from the mid-1800s onward could be either above-ground or below-ground, and ranged from the simple structure with loculi (wall niches) for coffins to beautifully decorated, large, and ornate structures. some cemeteries co-located a chapel (either next to or above) with the receiving vault to make it easier to hold a funeral in conjunction with the vault's use. the cost of constructing and operating the receiving vault was usually borne by the cemetery. receiving vaults were usually located toward the center or the rear of a cemetery. small cemeteries usually used a small, subterranean receiving vault, while larger burying grounds with more income built larger underground or above-ground structures.