As the symbolic and actual center of the Viejo San Acacio community, the church and cemetery (capilla y campo santo) are the location for ongoing cultural use and the site of repeated community gatherings since the village formed circa 1850.  Additionally, due to representations of a regional folk art tradition as expressed through hand-carved gravestones in the cemetery, it is artistically significant.  It meets the requirements under the Culebra River Villages of Costilla County Multiple Property Documentation Form.