Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
EIN 52-6043742 • 501(c)13 • Baltimore, MD
Profile
The baltimore cemetery trust for perpetual care was formed to provide funds to the balitmore cemetery association, inc. The cemetery maintains the buildings, grounds, and gravesites in perpetuity.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
13th percentile
Higher debt load relative to assets than 13% of similar nonprofits.
Liabilities / Revenue
14th percentile
Higher debt load relative to revenue than 14% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
24th percentile
Higher top officer pay than 24% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$54,723,137
Up $6,608,350 (+14%) from 2023
Liabilities
Down$1,968
Down $112,097 (-98%) from 2023
Net Assets
Up$54,721,169
Up $6,720,447 (+14%) from 2023
Revenue
Up$5,371,999
Up $4,365,992 (+434%) from 2023
Expenses
Up$1,014,433
Up $191,338 (+23%) from 2023
Net Income
Up$4,357,566
Up $4,174,654 (+2282%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The baltimore cemetery trust for perpetual care was formed to provide funds to the balitmore cemetery association, inc. The cemetery maintains the buildings, grounds, and gravesites for perpetuity.
The Baltimore Cemetery Trust for Perpetual Care was formed to provide funds to the Baltimore Cemetery Association, Inc. BCA. BCA maintains the buildings, grounds, and gravesites in perpetuity. BCA no longer has any gravesites for sale. All gravesites have been sold. Substantially all of BCA's income comes from this Trust. That's way the Trust was formed.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $48,000,722 | $54,721,169 | ▲ $6,720,447 |
| Investments in Publicly Traded Securities | $46,724,972 | $47,734,969 | ▲ $1,009,997 |
| Investments Other Securities | - | $4,685,771 | - |
| Savings and Temporary Cash Investments | $1,389,815 | $2,302,397 | ▲ $912,582 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $48,114,787 | $54,723,137 | ▲ $6,608,350 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $114,065 | $1,968 | ▼ $112,097 |
| Total Liabilities | $114,065 | $1,968 | ▼ $112,097 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $48,000,722 | $54,721,169 | ▲ $6,720,447 |
| Total Liabilities and Net Assets / Fund Balance | $48,114,787 | $54,723,137 | ▲ $6,608,350 |
| Name | Title |
|---|---|
| Christopher Bliss | President |
| Joseph Quingert | President |
| Elliott Randolph | Vice President |
| Robert D Hopkins | Director |
| Roland T Burke III | Secretary |
| Philip Huber | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,014,433 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | $633,312 | - | - | $633,312 |
| Fees for Service Investment Mgmnt Fees | - | $305,948 | - | $305,948 |
| Other Expenses | - | $50,173 | - | $50,173 |
| Fees for Services Accounting | - | $25,000 | - | $25,000 |
| Total Functional Expenses | $633,312 | $381,121 | $0 | $1,014,433 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Due to Baltimore Cemetery | $1,968 |
“The are no committees of the Board.”
“Minutes of each of the four Board meeting are taken and are subsequently approved by the members of the Board.”
“The contact information for each of the Board members is maintained at the organization's address.”
“The Board has authorized one of its members to review the tax return. the tax return is provided to him prior to the return being filed.”
“The Baltimore Cemetery Trust for Perpetual Care's Amended and Restated Declaration of Trust was included in the Form 1024, which is available for public inspection, as well as the related tax returns are at the office of the Trust.”
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/Desc | 0 | The Baltimore Cemetery Trust for Perpetual Care provided $633,312 for the perpetual care of the cemetery owned by the Baltimore Cemetery Association, Inc. BCA. BCA was formed in 1849 and no longer has any gravesites for sale, therefore, substantially all of its revenue comes from this trust, which is the reason for the formation of the trust. |
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| IRS990/MissionDesc | 0 | The Baltimore Cemetery Trust for Perpetual Care was formed to provide funds to the Baltimore Cemetery Association, Inc. BCA. BCA maintains the buildings, grounds, and gravesites in perpetuity. BCA no longer has any gravesites for sale. All gravesites have been sold. Substantially all of BCA's income comes from this Trust. That's way the Trust was formed. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The are no committees of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Minutes of each of the four Board meeting are taken and are subsequently approved by the members of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The contact information for each of the Board members is maintained at the organization's address. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Board has authorized one of its members to review the tax return. the tax return is provided to him prior to the return being filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Baltimore Cemetery Trust for Perpetual Care's Amended and Restated Declaration of Trust was included in the Form 1024, which is available for public inspection, as well as the related tax returns are at the office of the Trust. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Baltimore Cemetery Association Inc |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 454034809 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501c13 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Cemetery Care & Maintenance |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2500 East North Avenue |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Baltimore |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 21213 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | Funds were sent to Baltimore Cemetery Association, Inc. for the care and maintenance of the cemetery property. These funds are the main source of revenue for the cemetery. There are no lots available for sale. There are approximately 20 interments annually from cemetery lots previously sold. The cemetery was opened in 1849. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II, Line 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 633312 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | payments made |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Baltimore Cemetery Association Inc |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | b |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 48114787 |
| IRS990/TotalAssetsEOYAmt | 0 | 54723137 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 48114787 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 54723137 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 381121 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 633312 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1014433 |
| IRS990/TotalGrossUBIAmt | 0 | 159039 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 114065 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1968 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 114065 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1968 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 48000722 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 54721169 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1014433 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5212960 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5371999 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 159039 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 48114787 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 54723137 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 131698 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 414 Terrace Way |
| IRS990/USAddress/CityNm | 0 | Towson |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 21204 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Roland T Burke III |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4103271101 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Baltimore Cemetery Perpetual Care Trust |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BALT |
| ReturnHeader/Filer/EIN | 0 | 526043742 |
| ReturnHeader/Filer/PhoneNum | 0 | 4103271101 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2500 East North Avenue |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Baltimore |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21213 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 521283639 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Huber & Weakland PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3448 Ellicott Center Drive Suite 10 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ellicott City |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21043 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4104614111 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Philip Huber |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T09:41:38-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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