Civic Intelligence

Mount Olivet Cemetery Inc

EIN 52-0422430 • 501(c)13 • Frederick, MD

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Profile

Mount olivet cemetery was incorporated in 1852 with the purpose of establishing a not-for-profit cemetery for the benefit of the community in the burial, entombment and inurnment of human remains. Mount olivet cemetery and its board of directors, officers and employees as established by the charter, affirm their commitment to the community by the offering of sale cemetery lots and all burial products and services that are deemed necessary to the total operation of a cemetery and to provide the care and maintenance of the grounds.

PO Box 565Frederick, MD 21705-0565

www.mountolivetcemeteryinc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

0.59x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

2.37x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

27th percentile

2.2%

Higher net margin than 27% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$80,356

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

$5M-$10M nonprofits • Source year 2022

Asset Growth

44th percentile

5.0%

Faster asset growth than 44% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

18%

Faster revenue growth than 62% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Up

$6,070,469

Up $288,466 (+5.0%) from 2023

Liabilities

Up

$3,555,880

Up $28,183 (+0.8%) from 2023

Net Assets

Up

$2,514,589

Up $260,283 (+12%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin27th percentile

Revenue

Up

$1,500,055

Up $226,433 (+18%) from 2023

Expenses

Down

$1,466,737

Down $149,082 (-9.2%) from 2023

Net Income

Up

$33,318

Up $375,515 (+110%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,084,945Liabilities 2010: $1,892,636Net Assets 2010: $2,192,3092010Assets 2011: $3,940,531Liabilities 2011: $2,046,379Net Assets 2011: $1,894,1522011Assets 2012: $3,637,211Liabilities 2012: $2,084,299Net Assets 2012: $1,552,9122012Assets 2013: $3,623,086Liabilities 2013: $2,152,950Net Assets 2013: $1,470,1362013Assets 2014: $3,545,386Liabilities 2014: $2,187,028Net Assets 2014: $1,358,3582014Assets 2015: $3,657,400Liabilities 2015: $1,995,878Net Assets 2015: $1,661,5222015Assets 2016: $3,576,015Liabilities 2016: $2,046,372Net Assets 2016: $1,529,6432016Assets 2017: $3,784,414Liabilities 2017: $1,891,888Net Assets 2017: $1,892,5262017Assets 2018: $3,673,622Liabilities 2018: $1,755,274Net Assets 2018: $1,918,3482018Assets 2019: $3,786,462Liabilities 2019: $1,843,800Net Assets 2019: $1,942,6622019Assets 2020: $3,897,038Liabilities 2020: $1,850,778Net Assets 2020: $2,046,2602020Assets 2021: $4,179,244Liabilities 2021: $1,856,510Net Assets 2021: $2,322,7342021Assets 2022: $5,907,841Liabilities 2022: $3,504,172Net Assets 2022: $2,403,6692022Assets 2023: $5,782,003Liabilities 2023: $3,527,697Net Assets 2023: $2,254,3062023Assets 2024: $6,070,469Liabilities 2024: $3,555,880Net Assets 2024: $2,514,5892024

Highlighted filing

2024

Assets$6,070,469
Liabilities$3,555,880
Net Assets$2,514,589
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $674,823Expenses 2010: $952,762Net Income 2010: -$277,9392010Revenue 2011: $645,029Expenses 2011: $940,906Net Income 2011: -$295,8772011Revenue 2012: $591,205Expenses 2012: $899,840Net Income 2012: -$308,6352012Revenue 2013: $716,384Expenses 2013: $885,326Net Income 2013: -$168,9422013Revenue 2014: $703,261Expenses 2014: $875,807Net Income 2014: -$172,5462014Revenue 2015: $870,238Expenses 2015: $882,175Net Income 2015: -$11,9372015Revenue 2016: $758,434Expenses 2016: $898,467Net Income 2016: -$140,0332016Revenue 2017: $1,247,139Expenses 2017: $1,073,995Net Income 2017: $173,1442017Revenue 2018: $1,182,536Expenses 2018: $1,134,121Net Income 2018: $48,4152018Revenue 2019: $1,034,782Expenses 2019: $1,125,306Net Income 2019: -$90,5242019Revenue 2020: $1,218,106Expenses 2020: $1,202,556Net Income 2020: $15,5502020Revenue 2021: $1,434,482Expenses 2021: $1,272,043Net Income 2021: $162,4392021Revenue 2022: $1,519,808Expenses 2022: $1,415,029Net Income 2022: $104,7792022Revenue 2023: $1,273,622Expenses 2023: $1,615,819Net Income 2023: -$342,1972023Revenue 2024: $1,500,055Expenses 2024: $1,466,737Net Income 2024: $33,3182024

Highlighted filing

2024

Revenue$1,500,055
Expenses$1,466,737
Net Income$33,318
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,070,469
Liabilities
$3,555,880
Net assets
$2,514,589
Revenue
$1,500,055
Expenses
$1,466,737
Net income
$33,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.07$3.56$2.51$1.50$1.47$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$3.53$2.25$1.27$1.62$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$3.50$2.40$1.52$1.42$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$1.86$2.32$1.43$1.27$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$1.85$2.05$1.22$1.20$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$1.84$1.94$1.03$1.13$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$1.76$1.92$1.18$1.13$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$1.89$1.89$1.25$1.07$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$2.05$1.53$0.76$0.90$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$2.00$1.66$0.87$0.88$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.55$2.19$1.36$0.70$0.88$0.17
2013Detailed filing. Detailed filing data is available for this year.$3.62$2.15$1.47$0.72$0.89$0.17
2012Summary only. Only limited summary data is available for this year.$3.64$2.08$1.55$0.59$0.90$0.31
2011Summary only. Only limited summary data is available for this year.$3.94$2.05$1.89$0.65$0.94$0.30
2010Summary only. Only limited summary data is available for this year.$4.08$1.89$2.19$0.67$0.95$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,971,350
Mission and Program Overview

Mission

Mount olivet cemetery was incorporated in 1852 with the purpose of establishing a not-for-profit cemetery for the benefit of the community in the burial, entombment and inurnment of human remains. Mount olivet cemetery and its board of directors, officers and employees as established by the charter, affirm their commitment to the community by the offering of sale cemetery lots and all burial products and services that are deemed necessary to the total operation of a cemetery and to provide the care and maintenance of the grounds.

Operation of a mutual cemetery including care and maintenance of facilities and grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,049,968$3,250,962▲ $200,994
Rtn Earn Endowment Incm Other Fnds$2,254,306$2,514,589▲ $260,283
Inventories for Sale or Use$1,596,559$1,625,519▲ $28,960
Land, Buildings, and Equipment, Net$645,775$661,247▲ $15,472
Accounts Receivable$417,116$404,736▼ $12,380
Cash and Non-Interest-Bearing Accounts$18,796$68,637▲ $49,841
Prepaid Expenses and Deferred Charges$7,755$7,847▲ $92
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,782,003$6,070,469▲ $288,466
Other Assets Total$46,034$51,521▲ $5,487
Liabilities
Deferred Revenue$2,859,752$3,016,136▲ $156,384
Other Liabilities$653,997$525,161▼ $128,836
Accounts Payable and Accrued Expenses$13,948$14,583▲ $635
Total Liabilities$3,527,697$3,555,880▲ $28,183
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,254,306$2,514,589▲ $260,283
Total Liabilities and Net Assets / Fund Balance$5,782,003$6,070,469▲ $288,466

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$376,315$989,539-
Other Land Buildings$98,474$471,917-
Land$52,741--
Equipment$133,717$356,887-
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
J Ronald PearceySupt/sec/treasFT$86,614$86,614

Board Members and Trustees

NameTitle
George T HormanPresident
Andrew L Radcliffe1st Vice President
Bruce E Jett2nd Vice President
Bert AndersonDirector
Clay MartzDirector
Connie J SnookDirector
Dale SummersDirector
George W BrucheyDirector
Mary Ann FrankDirector
Christopher E HaughSecretary
James D SummersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$593,349
Investment Income
$40,884
Other Revenue
$865,822
Change in Net Assets
$33,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$958,282
Other Expenses$508,455
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$659,954
All Other Expenses---$139,585
Other Employee Benefits---$89,872
Current Officers, Directors, Trustees, and Key Employees---$86,614
Payroll Taxes---$67,875
Depreciation Depletion---$64,248
Pension Plan Contributions---$53,967
Insurance---$35,235
Other Expenses---$34,000
Fees for Services Accounting---$23,015
Office Expenses---$13,178
Travel---$12,683
Interest---$5,391
Advertising---$4,256
Total Functional Expenses$0$0$0$1,466,737
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Cost of Preneed Products Sold$418,046
Mortgage Payable$54,860
Current Portion Ltd$31,748
Accrued Wage Expenses$20,507
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“Members are cemetery lot owners and can vote on directors. One third of the directors are voted on in may of each year.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the board prior to filing”

Form 990, Part VI, Section B, Line 15

“The superintendent is a salaried employee whose annual compensation for employment is set by the salary and wage committee. All salaries and wages are reviewed at the annual meeting of the salary and wage committee. All adjustments in salaries and wages are based on the time of period of july 1 to june 30 of each year.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Mount Olivet Cemetery Inc
EIN
52-0422430
Phone
3016621164
Address
PO BOX 565, FREDERICK, MD 21705-0565

Signing Officer

Name
Ronald Pearcey
Title
Secretary/treasurer
Phone
3016621164
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Ronald Pearcey
Formed
1852
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
140

Preparer

Firm
Mclean Koehler Sparks & Hammond
Address
8490 PROGRESS DRIVE SUITE 250, FREDERICK, MD 21701
Preparer
Kathleen M Davis CPA
Phone
3016622400
Raw XML AppendixShowing 400 of 453 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt92ND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/InvestmentIncomeGrp/ExclusionAmt022176
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022176
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03049968
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03250962
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01818343
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0645775
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0661247
IRS990/LandBldgEquipCostOrOtherBssAmt02479590
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05399
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MOUNT OLIVET CEMETERY WAS INCORPORATED IN 1852 WITH THE PURPOSE OF ESTABLISHING A NOT-FOR-PROFIT CEMETERY FOR THE BENEFIT OF THE COMMUNITY IN THE BURIAL, ENTOMBMENT AND INURNMENT OF HUMAN REMAINS. MOUNT OLIVET CEMETERY AND ITS BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES AS ESTABLISHED BY THE CHARTER, AFFIRM THEIR COMMITMENT TO THE COMMUNITY BY THE OFFERING OF SALE CEMETERY LOTS AND ALL BURIAL PRODUCTS AND SERVICES THAT ARE DEEMED NECESSARY TO THE TOTAL OPERATION OF A CEMETERY AND TO PROVIDE THE CARE AND MAINTENANCE OF THE GROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02254306
IRS990/NetAssetsOrFundBalancesEOYAmt02514589
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt018708
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018708
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0858471
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0858471
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt02382
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02382
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0226965
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt013178
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt046034
IRS990/OtherAssetsTotalGrp/EOYAmt051521
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt089872
IRS990/OtherExpensesGrp/Desc0MATERIALS AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/TotalAmt086208
IRS990/OtherExpensesGrp/TotalAmt147187
IRS990/OtherExpensesGrp/TotalAmt243469
IRS990/OtherExpensesGrp/TotalAmt334000
IRS990/OtherLiabilitiesGrp/BOYAmt0653997
IRS990/OtherLiabilitiesGrp/EOYAmt0525161
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04969
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04969
IRS990/OtherRevenueTotalAmt04969
IRS990/OtherSalariesAndWagesGrp/TotalAmt0659954
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt067875
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt053967
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07755
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07847
IRS990/PrincipalOfficerNm0J RONALD PEARCEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOUNDATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0465027
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1128322
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0465027
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1128322
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt056454
IRS990/PYOtherExpensesAmt0547233
IRS990/PYOtherRevenueAmt0652314
IRS990/PYProgramServiceRevenueAmt0564854
IRS990/PYRevenuesLessExpensesAmt0-342197
IRS990/PYSalariesCompEmpBnftPaidAmt01068586
IRS990/PYTotalExpensesAmt01615819
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01273622
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt033318
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02382
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02254306
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02514589
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0376315
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0989539
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01365854
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133717
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0356887
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0490604
IRS990ScheduleD/LandGrp/BookValueAmt052741
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt052741
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt098474
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0471917
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0570391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0418046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120507
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt254860
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt331748
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED COST OF PRENEED PRODUCTS SOLD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGE EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MORTGAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CURRENT PORTION LTD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0661247
IRS990ScheduleD/TotalLiabilityAmt0525161
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE CEMETERY LOT OWNERS AND CAN VOTE ON DIRECTORS. ONE THIRD OF THE DIRECTORS ARE VOTED ON IN MAY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SUPERINTENDENT IS A SALARIED EMPLOYEE WHOSE ANNUAL COMPENSATION FOR EMPLOYMENT IS SET BY THE SALARY AND WAGE COMMITTEE. ALL SALARIES AND WAGES ARE REVIEWED AT THE ANNUAL MEETING OF THE SALARY AND WAGE COMMITTEE. ALL ADJUSTMENTS IN SALARIES AND WAGES ARE BASED ON THE TIME OF PERIOD OF JULY 1 TO JUNE 30 OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE PERPETUAL CARE TRUST OF MOUNT OLIVET CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE PRENEED TRUST OF MOUNT OLIVET CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PRESERVATION AND ENHANCEMENT FUND OF MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521881428
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1521890357
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2474247955
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)13
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)13
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRUST FOR THE PERPETUAL CARE OF THE CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TRUST FOR PRENEED SALES OF MERCHANDISE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2CONSERVATION OF MOUNT OLIVET CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 518
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 518
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2515 SOUTH MARKET STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FREDERICK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FREDERICK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2FREDERICK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021705
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd121705
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd221701
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01246773
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11077718
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE AT YEAR END
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR MARKET VALUE AT YEAR END
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE PERPETUAL CARE TRUST OF MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE PRENEED TRUST ACCOUNT OF MOUNT OLIVET CEMETERY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05782003
IRS990/TotalAssetsEOYAmt06070469
IRS990/TotalAssetsGrp/BOYAmt05782003
IRS990/TotalAssetsGrp/EOYAmt06070469
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/TotalAmt01466737
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03527697
IRS990/TotalLiabilitiesEOYAmt03555880
IRS990/TotalLiabilitiesGrp/BOYAmt03527697
IRS990/TotalLiabilitiesGrp/EOYAmt03555880

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