Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
990 • Fiscal year 2020 • EIN 52-0422430
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 6.4% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$3,897,038
Up $110,576 (+2.9%) from 2019
Net Assets
Up$2,046,260
Up $103,598 (+5.3%) from 2019
Liabilities
Up$1,850,778
Up $6,978 (+0.4%) from 2019
Revenue
Up$1,218,106
Up $183,324 (+18%) from 2019
Expenses
Up$1,202,556
Up $77,250 (+6.9%) from 2019
Net Income
Up$15,550
Up $106,074 (+117%) from 2019
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,942,662 | $2,046,260 | ▲ $103,598 |
| Inventories for Sale or Use | $1,700,695 | $1,677,821 | ▼ $22,874 |
| Investments in Publicly Traded Securities | $993,351 | $1,151,293 | ▲ $157,942 |
| Land, Buildings, and Equipment, Net | $675,789 | $653,795 | ▼ $21,994 |
| Accounts Receivable | $338,296 | $345,566 | ▲ $7,270 |
| Cash and Non-Interest-Bearing Accounts | $51,501 | $40,081 | ▼ $11,420 |
| Prepaid Expenses and Deferred Charges | $3,976 | $5,628 | ▲ $1,652 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $3,786,462 | $3,897,038 | ▲ $110,576 |
| Other Assets Total | $22,854 | $22,854 | → $0 |
| Liabilities | |||
| Deferred Revenue | $1,317,211 | $1,360,897 | ▲ $43,686 |
| Other Liabilities | $492,576 | $440,850 | ▼ $51,726 |
| Accounts Payable and Accrued Expenses | $34,013 | $49,031 | ▲ $15,018 |
| Total Liabilities | $1,843,800 | $1,850,778 | ▲ $6,978 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,942,662 | $2,046,260 | ▲ $103,598 |
| Total Liabilities and Net Assets / Fund Balance | $3,786,462 | $3,897,038 | ▲ $110,576 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $515,417 | $829,288 | - |
| Other Land Buildings | $5,459 | $495,050 | - |
| Land | $52,741 | - | - |
| Equipment | $80,178 | $232,215 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| J Ronald Pearcey | Supt/sec/treas | FT | $77,610 | $77,610 |
| Name | Title |
|---|---|
| George T Horman | President |
| Andrew L Radcliffe | 1st Vice President |
| Bruce E Jett | 2nd Vice President |
| Bert Anderson | Director |
| Clay Martz | Director |
| Connie J Snook | Director |
| Dale Summers | Director |
| George W Bruchey | Director |
| Mary Ann Frank | Director |
| Christopher E Haugh | Secretary |
| James D Summers | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $857,810 |
| Other Expenses | $344,746 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $670,792 |
| Pension Plan Contributions | - | - | - | $69,426 |
| Other Employee Benefits | - | - | - | $65,458 |
| Depreciation Depletion | - | - | - | $52,299 |
| Payroll Taxes | - | - | - | $52,134 |
| All Other Expenses | - | - | - | $44,934 |
| Insurance | - | - | - | $34,262 |
| Other Expenses | - | - | - | $19,233 |
| Office Expenses | - | - | - | $15,443 |
| Advertising | - | - | - | $14,657 |
| Fees for Services Legal | - | - | - | $14,100 |
| Interest | - | - | - | $13,365 |
| Travel | - | - | - | $4,813 |
| Total Functional Expenses | $0 | $0 | $0 | $1,202,556 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Cost of Preneed Products Sold | $234,303 |
| Mortgage Payable | $169,982 |
| Lease Obligation | $23,667 |
| Accrued Wage Expenses | $12,898 |
“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 is reviewed by the board prior to filing”
“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.”
“UPON REQUEST”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 34013 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 49031 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 338296 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 345566 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION OF A MUTUAL CEMETERY INCLUDING CARE AND MAINTENANCE OF FACILITIES AND GROUNDS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 14657 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 44934 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | J RONALD PEARCEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3016621164 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 515 S MARKET ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FREDERICK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21701 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 51501 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 40081 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 283352 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15943 |
| IRS990/CYOtherExpensesAmt | 0 | 344746 |
| IRS990/CYOtherRevenueAmt | 0 | 630267 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 571896 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 15550 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 857810 |
| IRS990/CYTotalExpensesAmt | 0 | 1202556 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1218106 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1317211 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1360897 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52299 |
| IRS990/Desc | 0 | OPERATION OF A MUTUAL CEMETERY INCLUDING THE SALE OF BURIAL LOTS, CRYPTS, NICHES, VAULTS, MONUMENTS, BURIAL SERVICES AND RELATED CARE AND MAINTENANCE. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14100 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 44.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GEORGE T HORMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BERT ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDREW L RADCLIFFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES D SUMMERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | J RONALD PEARCEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DALE SUMMERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARY ANN FRANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CONNIE J SNOOK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CHRISTOPHER E HAUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRUCE E JETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GEORGE W BRUCHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CLAY MARTZ |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 77610 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | 1ST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SUPT/SEC/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | 2ND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1852 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1501458 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 7710 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 905909 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34262 |
| IRS990/InterestGrp/TotalAmt | 0 | 13365 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1700695 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 1677821 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 15943 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15943 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 993351 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1151293 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1556553 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 675789 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 653795 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2210348 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1942662 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2046260 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 622557 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 622557 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 7710 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7710 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 88048 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15443 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 22854 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 22854 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 65458 |
| IRS990/OtherExpensesGrp/Desc | 0 | MATERIALS AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPUTER EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | FUEL |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 78522 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28632 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24486 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 19233 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 492576 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 440850 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 670792 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 52134 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 69426 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3976 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5628 |
| IRS990/PrincipalOfficerNm | 0 | J RONALD PEARCEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOUNDATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 470508 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 101388 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 470508 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 101388 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17380 |
| IRS990/PYOtherExpensesAmt | 0 | 341940 |
| IRS990/PYOtherRevenueAmt | 0 | 522357 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 495045 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -90524 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 783366 |
| IRS990/PYTotalExpensesAmt | 0 | 1125306 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1034782 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 15550 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7710 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1942662 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2046260 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 515417 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 829288 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 1344705 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 80178 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 232215 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 312393 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 52741 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 52741 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5459 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 495050 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 500509 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 234303 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 12898 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 23667 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 169982 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED COST OF PRENEED PRODUCTS SOLD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED WAGE EXPENSES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | LEASE OBLIGATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | MORTGAGE PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 653795 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 440850 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS ARE CEMETERY LOT OWNERS AND CAN VOTE ON DIRECTORS. ONE THIRD OF THE DIRECTORS ARE VOTED ON IN MAY OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | THE PERPETUAL CARE TRUST OF MOUNT OLIVET CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | THE PRENEED TRUST OF MOUNT OLIVET CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | PRESERVATION AND ENHANCEMENT FUND OF MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 521881428 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 521890357 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 474247955 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)13 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)13 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRUST FOR THE PERPETUAL CARE OF THE CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | TRUST FOR PRENEED SALES OF MERCHANDISE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | CONSERVATION OF MOUNT OLIVET CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 518 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | PO BOX 518 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 515 SOUTH MARKET STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | FREDERICK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | FREDERICK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | FREDERICK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 21705 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 21705 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 21701 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 512757 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 125099 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FAIR MARKET VALUE AT YEAR END |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | FAIR MARKET VALUE AT YEAR END |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | THE PERPETUAL CARE TRUST OF MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | THE PRENEED TRUST ACCOUNT OF MOUNT OLIVET CEMETERY INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | E |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | D |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3786462 |
| IRS990/TotalAssetsEOYAmt | 0 | 3897038 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3786462 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3897038 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1202556 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1843800 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1850778 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1843800 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1850778 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1942662 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2046260 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.