Civic Intelligence

Mount Olive Cemetery Association Perpertual Care Fund

990 • Fiscal year 2022 • EIN 23-7428009

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

27855 Aurora RoadSolon, OH 44139

(440) 248-5100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Net Margin

80th percentile

52%

Higher net margin than 80% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Asset Growth

80th percentile

4.0%

Faster asset growth than 80% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

53rd percentile

-11%

Faster revenue growth than 53% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,092,182

Up $157,464 (+4.0%) from 2021

Net Assets

Up

$4,092,182

Up $157,464 (+4.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$301,956

Down $38,504 (-11%) from 2021

Expenses

Down

$144,492

Down $45,308 (-24%) from 2021

Net Income

Up

$157,464

Up $6,804 (+4.5%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,812,645Liabilities 2010: $0Net Assets 2010: $2,812,6452010Assets 2011: $2,961,031Liabilities 2011: $0Net Assets 2011: $2,961,0312011Assets 2012: $3,059,290Liabilities 2012: $0Net Assets 2012: $3,059,2902012Assets 2013: $3,094,075Liabilities 2013: $0Net Assets 2013: $3,094,0752013Assets 2014: $3,226,057Liabilities 2014: $0Net Assets 2014: $3,226,0572014Assets 2015: $3,276,134Liabilities 2015: $0Net Assets 2015: $3,276,1342015Assets 2016: $3,376,594Liabilities 2016: $0Net Assets 2016: $3,376,5942016Assets 2017: $3,479,976Liabilities 2017: $0Net Assets 2017: $3,479,9762017Assets 2018: $3,570,117Liabilities 2018: $0Net Assets 2018: $3,570,1172018Assets 2019: $3,669,002Liabilities 2019: $0Net Assets 2019: $3,669,0022019Assets 2020: $3,784,058Liabilities 2020: $0Net Assets 2020: $3,784,0582020Assets 2021: $3,934,718Liabilities 2021: $0Net Assets 2021: $3,934,7182021Assets 2022: $4,092,182Liabilities 2022: $0Net Assets 2022: $4,092,1822022Assets 2023: $4,127,661Liabilities 2023: $0Net Assets 2023: $4,127,6612023Assets 2024: $4,378,792Liabilities 2024: $0Net Assets 2024: $4,378,7922024

Highlighted filing

2022

Assets$4,092,182
Liabilities$0
Net Assets$4,092,182

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0Expenses 2010: $84,1452010Expenses 2011: $99,8232011Expenses 2012: $186,6612012Revenue 2013: $176,999Expenses 2013: $142,214Net Income 2013: $34,7852013Revenue 2014: $324,137Expenses 2014: $192,155Net Income 2014: $131,9822014Revenue 2015: $194,433Expenses 2015: $144,356Net Income 2015: $50,0772015Revenue 2016: $206,250Expenses 2016: $105,790Net Income 2016: $100,4602016Revenue 2017: $249,419Expenses 2017: $146,037Net Income 2017: $103,3822017Revenue 2018: $281,779Expenses 2018: $191,638Net Income 2018: $90,1412018Revenue 2019: $286,668Expenses 2019: $187,783Net Income 2019: $98,8852019Revenue 2020: $297,388Expenses 2020: $195,537Net Income 2020: $101,8512020Revenue 2021: $340,460Expenses 2021: $189,800Net Income 2021: $150,6602021Revenue 2022: $301,956Expenses 2022: $144,492Net Income 2022: $157,4642022Revenue 2023: $192,004Expenses 2023: $156,525Net Income 2023: $35,4792023Revenue 2024: $373,664Expenses 2024: $122,533Net Income 2024: $251,1312024

Highlighted filing

2022

Revenue$301,956
Expenses$144,492
Net Income$157,464
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$301,956
Mission and Program Overview

Mission

Perpetual care of cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,707,823$3,993,122▲ $285,299
Cash and Non-Interest-Bearing Accounts$226,895$99,060▼ $127,835
Total Assets$3,934,718$4,092,182▲ $157,464
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,934,718$4,092,182▲ $157,464
Total Net Assets Fund Balance$3,934,718$4,092,182▲ $157,464
Total Liabilities and Net Assets / Fund Balance$3,934,718$4,092,182▲ $157,464
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron CooperPresident
Janet GiandoniDirector
Larry CollinsRecording Se
Phillip CheronVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$137,452
Investment Income
$164,504
Other Revenue
$0
Change in Net Assets
$157,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$1,300
Total Functional Expenses$0$0$0$144,492
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Board very involved in operations and review on a regular basis

Form 990, Page 6, Part VI, Line 19

Publisshed on irs web site

Filing and Contact Details

Filer

Filer Name
Mount Olive Cemetery Association
EIN
23-7428009
Phone
4402485100
Address
27855 AURORA ROAD, SOLON, OH 44139

Signing Officer

Name
Ron Cooper
Title
President
Phone
4402485100
Signed
2023-11-13

Organization Details

Principal Officer
Larry Collins
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Kelman Moses Seifert & Hartstein Inc
Address
2000 AUBURN DR STE 420, BEACHWOOD, OH 44122
Preparer
Unpaid Preparer
Phone
2163787770
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Perpetual care of cemetery

Raw XML Appendix236 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PERPETUAL CARE OF CEMETERY
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MT OLIVE CEMETERY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0MT OLIVE CEMETERY
IRS990/BooksInCareOfDetail/PhoneNum04402485100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt027855 AURORA ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SOLON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044139
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0164504
IRS990/CYOtherExpensesAmt0144492
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0157464
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RON COOPER
IRS990/Form990PartVIISectionAGrp/PersonNm1PHILLIP CHERON
IRS990/Form990PartVIISectionAGrp/PersonNm2JANET GIANDONI
IRS990/Form990PartVIISectionAGrp/PersonNm3LARRY COLLINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0301956
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0164504
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0164504
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03707823
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03993122
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03934718
IRS990/NetAssetsOrFundBalancesEOYAmt04092182
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03934718
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0TRANSFER TO OPERATING FD
IRS990/OtherExpensesGrp/Desc1BROKER FEES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL FEES
IRS990/OtherExpensesGrp/TotalAmt0119004
IRS990/OtherExpensesGrp/TotalAmt124188
IRS990/OtherExpensesGrp/TotalAmt21300
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0LARRY COLLINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SALE-PERPETUAL CARE CONTRACTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0137452
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0137452
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PERPETUAL CARE OF CEMETERY
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0200695
IRS990/PYOtherExpensesAmt0189800
IRS990/PYProgramServiceRevenueAmt0139765
IRS990/PYRevenuesLessExpensesAmt0150660
IRS990/PYTotalExpensesAmt0189800
IRS990/PYTotalRevenueAmt0340460
IRS990/ReconcilationRevenueExpnssAmt0157464
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CARE OF CEMETERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD VERY INVOLVED IN OPERATIONS AND REVIEW ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PUBLISSHED ON IRS WEB SITE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RON COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04402485100
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT OLIVE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PERPETUAL CARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0237428009
ReturnHeader/Filer/PhoneNum04402485100
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044139
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02000 AUBURN DR STE 420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEACHWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02163787770
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0UNPAID PREPARER
ReturnHeader/ReturnTs02023-11-15T09:43:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0COOPER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.38$0.00$4.38$0.37$0.12$0.25
2023Detailed filing. Detailed filing data is available for this year.$4.13$0.00$4.13$0.19$0.16$0.04
2022Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$0.30$0.14$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$0.34$0.19$0.15
2020Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.30$0.20$0.10
2019Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$0.29$0.19$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.57$0.00$3.57$0.28$0.19$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$0.25$0.15$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.38$0.00$3.38$0.21$0.11$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.00$3.28$0.19$0.14$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$0.32$0.19$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.18$0.14$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$0.00$3.06$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.00$2.96$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.00$2.81$0.08