Civic Intelligence

Frostburg Memorial Park Assoc

EIN 52-0579326 • 501(c)13 • Frostburg, MD

Profile

Maintenance & administration of cemetary

70 Green StreetFrostburg, MD 21532
Siviq Scores

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

Liabilities / Assets

67th percentile

0.00x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

19%

Higher net margin than 42% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$14,220

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

52nd percentile

5.6%

Faster asset growth than 52% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

17%

Faster revenue growth than 55% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$1,536,950

Up $82,075 (+5.6%) from 2023

Liabilities

Up

$2,876

Up $2,849 (+10552%) from 2023

Net Assets

Up

$1,534,074

Up $79,226 (+5.4%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin42nd percentile

Revenue

Up

$194,917

Up $27,794 (+17%) from 2023

Expenses

Up

$157,088

Up $19,248 (+14%) from 2023

Net Income

Up

$37,829

Up $8,546 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $1,096,305Liabilities 2011: $2,897Net Assets 2011: $1,093,4082011Assets 2012: $1,187,165Liabilities 2012: $2,394Net Assets 2012: $1,184,7712012Assets 2013: $1,270,973Liabilities 2013: $2,585Net Assets 2013: $1,268,3882013Assets 2014: $1,278,400Liabilities 2014: $2,285Net Assets 2014: $1,276,1152014Assets 2015: $1,246,574Liabilities 2015: $2,625Net Assets 2015: $1,243,9492015Assets 2016: $1,282,113Liabilities 2016: $2,710Net Assets 2016: $1,279,4032016Assets 2017: $1,353,679Liabilities 2017: $2,976Net Assets 2017: $1,350,7032017Assets 2018: $1,252,174Liabilities 2018: $2,912Net Assets 2018: $1,249,2622018Assets 2019: $1,385,828Liabilities 2019: $3,719Net Assets 2019: $1,382,1092019Assets 2020: $1,430,612Liabilities 2020: $2,868Net Assets 2020: $1,427,7442020Assets 2021: $1,527,710Liabilities 2021: $1,989Net Assets 2021: $1,525,7212021Assets 2022: $1,381,986Liabilities 2022: -$4,561Net Assets 2022: $1,386,5472022Assets 2023: $1,454,875Liabilities 2023: $27Net Assets 2023: $1,454,8482023Assets 2024: $1,536,950Liabilities 2024: $2,876Net Assets 2024: $1,534,0742024

Highlighted filing

2024

Assets$1,536,950
Liabilities$2,876
Net Assets$1,534,074
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$200K$100K$0-$100KRevenue 2011: $123,589Expenses 2011: $121,901Net Income 2011: $1,6882011Revenue 2012: $142,274Expenses 2012: $116,612Net Income 2012: $25,6622012Revenue 2013: $182,322Expenses 2013: $113,677Net Income 2013: $68,6452013Revenue 2014: $133,683Expenses 2014: $113,710Net Income 2014: $19,9732014Revenue 2015: $119,966Expenses 2015: $118,874Net Income 2015: $1,0922015Revenue 2016: $138,318Expenses 2016: $124,605Net Income 2016: $13,7132016Revenue 2017: $160,508Expenses 2017: $130,419Net Income 2017: $30,0892017Revenue 2018: $110,129Expenses 2018: $124,876Net Income 2018: -$14,7472018Revenue 2019: $131,742Expenses 2019: $125,072Net Income 2019: $6,6702019Revenue 2020: $146,676Expenses 2020: $125,379Net Income 2020: $21,2972020Revenue 2021: $179,237Expenses 2021: $140,808Net Income 2021: $38,4292021Revenue 2022: $163,693Expenses 2022: $138,240Net Income 2022: $25,4532022Revenue 2023: $167,123Expenses 2023: $137,840Net Income 2023: $29,2832023Revenue 2024: $194,917Expenses 2024: $157,088Net Income 2024: $37,8292024

Highlighted filing

2024

Revenue$194,917
Expenses$157,088
Net Income$37,829
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,536,950
Liabilities
$2,876
Net assets
$1,534,074
Revenue
$194,917
Expenses
$157,088
Net income
$37,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.53$0.19$0.16$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.00$1.45$0.17$0.14$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.39$0.16$0.14$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.00$1.53$0.18$0.14$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$0.15$0.13$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.00$1.38$0.13$0.13$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.11$0.12$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$0.16$0.13$0.03
2016Summary only. Only limited summary data is available for this year.$1.28$0.00$1.28$0.14$0.12$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.24$0.12$0.12$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.13$0.11$0.02
2013Summary only. Only limited summary data is available for this year.$1.27$0.00$1.27$0.18$0.11$0.07
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$1.18$0.14$0.12$0.03
2011Summary only. Only limited summary data is available for this year.$1.10$0.00$1.09$0.12$0.12$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$225,818
Mission and Program Overview

Mission

Maintenance & administration of cemetary

Sell lots in cemetary and provide perpetual care for cemetary

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$881,776$904,731▲ $22,955
Investments Program Related$279,372$318,124▲ $38,752
Savings and Temporary Cash Investments$138,106$143,897▲ $5,791
Land, Buildings, and Equipment, Net$98,159$97,510▼ $649
Cash and Non-Interest-Bearing Accounts$44,047$56,335▲ $12,288
Other Notes and Loans Receivable, Net$13,415$16,353▲ $2,938
Total Assets$1,454,875$1,536,950▲ $82,075
Liabilities
Accounts Payable and Accrued Expenses$27$2,876▲ $2,849
Total Liabilities$27$2,876▲ $2,849
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,454,848$1,534,074▲ $79,226
Total Net Assets Fund Balance$1,454,848$1,534,074▲ $79,226
Total Liabilities and Net Assets / Fund Balance$1,454,875$1,536,950▲ $82,075

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,957$29,184-
Other Land Buildings-$64,046-
Land$92,492--
Equipment$1,060$71,309-
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Roxie NooneExec DirectorPT$14,220$14,220
James StempleSectretary-$100$100
BernardgarlitzChairman-$100$100
Michael ShockeDirector-$100$100
Philip LashbauDirector-$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$123,815
Investment Income
$71,102
Other Revenue
$0
Change in Net Assets
$37,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$91,372
Other Expenses$65,716
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,507--$67,507
Other Expenses$45,971--$45,971
Current Officers, Directors, Trustees, and Key Employees$14,220--$14,220
Insurance$12,137--$12,137
Payroll Taxes$9,645--$9,645
Fees for Services Accounting$6,425--$6,425
Depreciation Depletion$649--$649
Office Expenses$534--$534
Total Functional Expenses$157,088$0$0$157,088
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
Lobbying 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
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI Section B Line 11

“Chairman and executive director review form 990 before it is submitted”

Part VI Section C Line 19

“The organization makes its governing documents, conflics of interest policy and financial statement available to the public”

Form 990 Page 6 Part VI Section B Line 12C

“The organization regularly monitors any conflict of interest”

Filing and Contact Details

Filer

Filer Name
Frostburg Memorial Park Associ
EIN
52-0579326
Phone
3016896460
Address
70 GREEN STREET, FROSTBURG, MD 21532

Signing Officer

Name
Bernie Garlitz
Title
Chairman
Phone
3016896460
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernie Garlitz
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Hohing and Lewis LLC
Address
1254 VOCKE RD, LAVALE, MD 21502
Preparer
Lawrence H Hohing
Phone
3017224133
Raw XML Appendix325 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt027
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02876
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SELL LOTS IN CEMETARY AND PROVIDE PERPETUAL CARE FOR CEMETARY
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0ROXIE NOONE
IRS990/BooksInCareOfDetail/PhoneNum03016896460
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt070 GREEN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0FROSTBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021532
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt044047
IRS990/CashNonInterestBearingGrp/EOYAmt056335
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt014220
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt014220
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt071102
IRS990/CYOtherExpensesAmt065716
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0123815
IRS990/CYRevenuesLessExpensesAmt037829
IRS990/CYSalariesCompEmpBnftPaidAmt091372
IRS990/CYTotalExpensesAmt0157088
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0194917
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0649
IRS990/DepreciationDepletionGrp/TotalAmt0649
IRS990/Desc0SALES OF LOTS, GRAVE OPENINGS AND GENERAL MAINTENANCE OF CEMETARY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0157088
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06425
IRS990/FeesForServicesAccountingGrp/TotalAmt06425
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0ROXIE NOONE
IRS990/Form990PartVIISectionAGrp/PersonNm1PHILIP LASHBAU
IRS990/Form990PartVIISectionAGrp/PersonNm2BERNARDGARLITZ
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES STEMPLE
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL SHOCKE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt014220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECTRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt06595
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt037496
IRS990/GrossReceiptsAmt0225818
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt012137
IRS990/InsuranceGrp/TotalAmt012137
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt064507
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt064507
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0881776
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0904731
IRS990/InvestmentsProgramRelatedGrp/BOYAmt0279372
IRS990/InvestmentsProgramRelatedGrp/EOYAmt0318124
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0157323
IRS990/LandBldgEquipBasisNetGrp/BOYAmt098159
IRS990/LandBldgEquipBasisNetGrp/EOYAmt097510
IRS990/LandBldgEquipCostOrOtherBssAmt0254833
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt030901
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTENANCE & ADMINISTRATION OF CEMETARY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01454848
IRS990/NetAssetsOrFundBalancesEOYAmt01534074
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt06595
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt06595
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041397
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01454848
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01534074
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0534
IRS990/OfficeExpensesGrp/TotalAmt0534
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SEE SCHEDULE
IRS990/OtherExpensesGrp/ProgramServicesAmt045971
IRS990/OtherExpensesGrp/TotalAmt045971
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt067507
IRS990/OtherSalariesAndWagesGrp/TotalAmt067507
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt013415
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt016353
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt09645
IRS990/PayrollTaxesGrp/TotalAmt09645
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BERNIE GARLITZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900009
IRS990/ProgramServiceRevenueGrp/Desc0LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc1GRAVE OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc2GOVERNMENT MARKERS
IRS990/ProgramServiceRevenueGrp/Desc3CREMATION
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323100
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt440
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt050906
IRS990/PYOtherExpensesAmt042358
IRS990/PYProgramServiceRevenueAmt0116217
IRS990/PYRevenuesLessExpensesAmt029283
IRS990/PYSalariesCompEmpBnftPaidAmt095482
IRS990/PYTotalExpensesAmt0137840
IRS990/PYTotalRevenueAmt0167123
IRS990/ReconcilationRevenueExpnssAmt037829
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0194917
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0138106
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0143897
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03957
IRS990ScheduleD/BuildingsGrp/DepreciationAmt029184
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt033141
IRS990ScheduleD/EquipmentGrp/BookValueAmt01060
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071309
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt072369
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt092492
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt092492
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064046
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt064046
IRS990ScheduleD/TotalBookValueLandBuildingsAmt097509
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHAIRMAN AND EXECUTIVE DIRECTOR REVIEW FORM 990 BEFORE IT IS SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICS OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY MONITORS ANY CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION B LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PAGE 6 PART VI SECTION B LINE 12C
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsEOYAmt01536950
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IRS990/TotalAssetsGrp/EOYAmt01536950
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0157088
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157088
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027
IRS990/TotalLiabilitiesEOYAmt02876
IRS990/TotalLiabilitiesGrp/BOYAmt027
IRS990/TotalLiabilitiesGrp/EOYAmt02876
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01454848
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01534074
IRS990/TotalProgramServiceExpensesAmt0157088
IRS990/TotalProgramServiceRevenueAmt0123815
IRS990/TotalReportableCompFromOrgAmt014620
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194917
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194917
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01454875
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01536950
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt070 GREEN STREET
IRS990/USAddress/CityNm0FROSTBURG
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021532
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BERNIE GARLITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03016896460
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FROSTBURG MEMORIAL PARK ASSOCI
ReturnHeader/Filer/BusinessNameControlTxt0FROS
ReturnHeader/Filer/EIN0520579326
ReturnHeader/Filer/PhoneNum03016896460
ReturnHeader/Filer/USAddress/AddressLine1Txt070 GREEN STREET
ReturnHeader/Filer/USAddress/CityNm0FROSTBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021532
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521756711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOHING AND LEWIS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01254 VOCKE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAVALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021502
ReturnHeader/PreparerPersonGrp/PhoneNum03017224133
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE H HOHING
ReturnHeader/ReturnTs02025-06-02T12:51:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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