Civic Intelligence

New Salem Perpetual Cemetery Fund

EIN 61-1357741 • 501(c)13 • Scottsville, KY

Profile

Perpetual care of cemetery

275 Varment LaneScottsville, KY 42164

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

69th percentile

37%

Higher net margin than 69% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

1.1%

Faster asset growth than 48% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-27%

Faster revenue growth than 20% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$19,463

Up $680 (+3.6%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$19,463

Up $680 (+3.6%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin69th percentile

Revenue

Down

$588

Down $372 (-39%) from 2022

Expenses

Down

$368

Down $34 (-8.5%) from 2022

Net Income

Down

$220

Down $338 (-61%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$20K$15K$10K$5.0K$0Assets 2010: $14,665Liabilities 2010: $0Net Assets 2010: $14,6652010Assets 2013: $0Net Assets 2013: $14,9382013Assets 2014: $0Net Assets 2014: $16,2032014Assets 2015: $0Net Assets 2015: $16,8342015Assets 2016: $0Net Assets 2016: $17,0952016Assets 2017: $0Net Assets 2017: $17,6362017Assets 2018: $17,928Net Assets 2018: $17,9282018Assets 2019: $17,758Net Assets 2019: $17,7582019Assets 2020: $17,957Net Assets 2020: $17,9572020Assets 2021: $18,225Net Assets 2021: $18,2252021Assets 2022: $18,783Net Assets 2022: $18,7832022Assets 2024: $19,463Net Assets 2024: $19,4632024

Highlighted filing

2024

Assets$19,463
Liabilities-
Net Assets$19,463
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$1.5K$1.0K$500$0-$500-$1.0KRevenue 2010: $457Expenses 2010: $0Net Income 2010: $4572010Revenue 2013: $166Expenses 2013: $678Net Income 2013: -$5122013Revenue 2014: $1,2652014Revenue 2015: $1752015Revenue 2016: $1752016Revenue 2017: $797Expenses 2017: $296Net Income 2017: $5012017Revenue 2018: $657Expenses 2018: $426Net Income 2018: $2312018Revenue 2019: $282Expenses 2019: $431Net Income 2019: -$1492019Revenue 2020: $588Expenses 2020: $437Net Income 2020: $1512020Revenue 2021: $603Expenses 2021: $335Net Income 2021: $2682021Revenue 2022: $960Expenses 2022: $402Net Income 2022: $5582022Revenue 2024: $588Expenses 2024: $368Net Income 2024: $2202024

Highlighted filing

2024

Revenue$588
Expenses$368
Net Income$220
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$19,463
Liabilities
-
Net assets
$19,463
Revenue
$588
Expenses
$368
Net income
$220
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.5$19.5$0.59$0.37$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.8$18.8$0.96$0.40$0.56
2021Detailed filing. Detailed filing data is available for this year.$18.2$18.2$0.60$0.34$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.0$18.0$0.59$0.44$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$17.8$0.28$0.43$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.9$17.9$0.66$0.43$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$17.6$0.80$0.30$0.50
2016Detailed filing. Detailed filing data is available for this year.$0.00$17.1$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.00$16.8$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.00$16.2$1.27
2013Detailed filing. Detailed filing data is available for this year.$0.00$14.9$0.17$0.68$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$0.00$14.7$0.46$0.00$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$588
Mission and Program Overview

Mission

Perpetual care of cemetery

Program Services

DescriptionGrantsExpenses
MAINTENENCE AND UPKEEP OF CEMETERY--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
OLEN MICHAEL BROWNBoard Director-$0--
KERRY COOKBoard Director-$0--
GARY COOKBoard Director-$0--
PHYLLIS MCGUIRKBoard Director-$0--
JIM YOUNGBoard Director-$0--
Filing and Contact Details

Filer

Filer Name
New Salem Perpetual Cemetery Fund
EIN
61-1357741
Phone
2706228733
Address
275 VARMENT LANE, SCOTTSVILLE, KY 42164

Signing Officer

Name
Olen Michael Brown
Title
President
Phone
2706228733
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Montgomery Tax Service
Address
3261 BOWLING GREEN RD, SCOTTSVILLE, KY 42164
Preparer
Robert C Montgomery
Phone
2706228080
Raw XML Appendix114 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0OLEN MICHAEL BROWN
IRS990EZ/BooksInCareOfDetail/PhoneNum02706228733
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0275 VARMENT LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SCOTTSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042164
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019243
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019463
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0400
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0220
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0150
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019243
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019463
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0588
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0188
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019243
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019463
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019243
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019463
IRS990EZ/OccupancyRentUtltsAndMaintAmt0218
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0OLEN MICHAEL BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KERRY COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PHYLLIS MCGUIRK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JIM YOUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PERPETUAL CARE OF CEMETERY
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENENCE AND UPKEEP OF CEMETERY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0368
IRS990EZ/TotalRevenueAmt0588
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0OLEN MICHAEL BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02706228733
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEW SALEM PERPETUAL CEMETERY FUND
ReturnHeader/Filer/BusinessNameControlTxt0NEWS
ReturnHeader/Filer/EIN0611357741
ReturnHeader/Filer/PhoneNum02706228733
ReturnHeader/Filer/USAddress/AddressLine1Txt0275 VARMENT LANE
ReturnHeader/Filer/USAddress/CityNm0SCOTTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042164
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465039707
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONTGOMERY TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03261 BOWLING GREEN RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCOTTSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042164
ReturnHeader/PreparerPersonGrp/PhoneNum02706228080
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT C MONTGOMERY
ReturnHeader/ReturnTs02025-05-15T11:10:38-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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