Civic Intelligence

Mount Olivet Cemetery Association

990 • Fiscal year 2015 • EIN 87-0155790

Jan 01, 2015 to Dec 31, 2015 • Filed on May 31, 2016

1342 East 500 SouthSalt Lake City, UT 84102-3225

(801) 582-2552

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.09x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

82nd percentile

1.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Net Margin

84th percentile

34%

Higher net margin than 84% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2015 filings • $10M-$25M nonprofits • Source year 2015

Asset Growth

25th percentile

-3.4%

Faster asset growth than 25% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

67th percentile

9.5%

Faster revenue growth than 67% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$11,305,129

Down $393,077 (-3.4%) from 2014

Net Assets

Down

$10,277,246

Down $371,579 (-3.5%) from 2014

Liabilities

Down

$1,027,883

Down $21,498 (-2.0%) from 2014

Revenue

Up

$926,338

Up $80,353 (+9.5%) from 2014

Expenses

Down

$606,944

Down $44,880 (-6.9%) from 2014

Net Income

Up

$319,394

Up $125,233 (+64%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $10,839,392Liabilities 2010: $1,135,439Net Assets 2010: $9,703,9532010Assets 2011: $10,621,595Liabilities 2011: $1,113,809Net Assets 2011: $9,507,7862011Assets 2012: $10,835,348Liabilities 2012: $1,092,946Net Assets 2012: $9,742,4022012Assets 2013: $11,021,732Liabilities 2013: $1,070,581Net Assets 2013: $9,951,1512013Assets 2014: $11,698,206Liabilities 2014: $1,049,381Net Assets 2014: $10,648,8252014Assets 2015: $11,305,129Liabilities 2015: $1,027,883Net Assets 2015: $10,277,2462015Assets 2016: $11,954,882Liabilities 2016: $1,007,530Net Assets 2016: $10,947,3522016Assets 2017: $13,180,202Liabilities 2017: $984,561Net Assets 2017: $12,195,6412017Assets 2018: $12,307,778Liabilities 2018: $962,770Net Assets 2018: $11,345,0082018Assets 2019: $14,321,813Liabilities 2019: $941,836Net Assets 2019: $13,379,9772019Assets 2020: $16,171,582Liabilities 2020: $988,044Net Assets 2020: $15,183,5382020Assets 2021: $18,071,824Liabilities 2021: $907,919Net Assets 2021: $17,163,9052021Assets 2022: $14,655,386Liabilities 2022: $882,169Net Assets 2022: $13,773,2172022Assets 2023: $16,827,786Liabilities 2023: $876,272Net Assets 2023: $15,951,5142023Assets 2024: $18,469,261Liabilities 2024: $848,317Net Assets 2024: $17,620,9442024

Highlighted filing

2015

Assets$11,305,129
Liabilities$1,027,883
Net Assets$10,277,246

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $467,6072010Expenses 2011: $500,3672011Revenue 2012: $653,437Expenses 2012: $591,489Net Income 2012: $61,9482012Revenue 2013: $1,184,861Expenses 2013: $601,796Net Income 2013: $583,0652013Revenue 2014: $845,985Expenses 2014: $651,824Net Income 2014: $194,1612014Revenue 2015: $926,338Expenses 2015: $606,944Net Income 2015: $319,3942015Revenue 2016: $926,458Expenses 2016: $651,835Net Income 2016: $274,6232016Revenue 2017: $1,092,397Expenses 2017: $644,022Net Income 2017: $448,3752017Revenue 2018: $929,997Expenses 2018: $674,567Net Income 2018: $255,4302018Revenue 2019: $724,862Expenses 2019: $710,323Net Income 2019: $14,5392019Revenue 2020: $903,594Expenses 2020: $747,192Net Income 2020: $156,4022020Revenue 2021: $1,373,799Expenses 2021: $791,425Net Income 2021: $582,3742021Revenue 2022: $768,651Expenses 2022: $849,761Net Income 2022: -$81,1102022Revenue 2023: $905,312Expenses 2023: $862,281Net Income 2023: $43,0312023Revenue 2024: $1,202,447Expenses 2024: $938,837Net Income 2024: $263,6102024

Highlighted filing

2015

Revenue$926,338
Expenses$606,944
Net Income$319,394
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 31, 2016
Return Version
2015v2.1
Gross Receipts
$4,722,554
Mission and Program Overview

Mission

This is a private cemetery, providing for burial lots, opened and closed graves, vaults, monuments and markers plus care and maintenance of the cemetery grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,048,617$10,686,255▼ $362,362
Land, Buildings, and Equipment, Net$506,804$489,298▼ $17,506
Investments Other Securities$97,000$97,000→ $0
Accounts Receivable$32,572$31,492▼ $1,080
Cash and Non-Interest-Bearing Accounts$13,213$1,084▼ $12,129
Total Assets$11,698,206$11,305,129▼ $393,077
Liabilities
Deferred Revenue$1,048,219$1,026,748▼ $21,471
Accounts Payable and Accrued Expenses$1,162$1,135▼ $27
Total Liabilities$1,049,381$1,027,883▼ $21,498
Net Assets / Fund Balance
Temporarily Rstr Net Assets$8,929,002$8,611,355▼ $317,647
Permanently Rstr Net Assets$1,168,396$1,145,151▼ $23,245
Unrestricted Net Assets$551,427$520,740▼ $30,687
Total Net Assets Fund Balance$10,648,825$10,277,246▼ $371,579
Total Liabilities and Net Assets / Fund Balance$11,698,206$11,305,129▼ $393,077

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$489,298$848,810$1,338,108
Compensation and Service Providers

Board Members and Trustees

NameTitle
Curtis PricePresident
Barry WirthDirector
En-sang LeeDirector
Rev Michael ChittamDirector
Rev Michael ImperialDirector
Tracy SmithDirector
Rev Steve AndersonTreasurer
Gary FelkerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$530,286
Other Revenue
$396,052
Change in Net Assets
$319,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,806
Salaries, Compensation, and Employee Benefits$297,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$208,710$47,836-$256,546
Fees for Services Legal-$58,782-$58,782
Insurance$30,580$24,590-$55,170
Depreciation Depletion$46,639--$46,639
All Other Expenses$21,059$8,961-$30,020
Fees for Service Investment Mgmnt Fees-$23,573-$23,573
Payroll Taxes$17,584$3,803-$21,387
Occupancy-$20,509-$20,509
Pension Plan Contributions$14,405$4,800-$19,205
Other Expenses$10,647$21,298-$10,647
Fees for Services Accounting-$7,725-$7,725
Fees for Services Other-$3,395-$3,395
Office Expenses-$3,358-$3,358
Total Functional Expenses$378,314$228,630$0$606,944
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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, Page 6, Part VI, Line 2

Mount olivet cemetary mount olivet cemetary secretary director spouse

Form 990, Page 6, Part VI, Line 11B

The secretary receives a copy of form 990 for review in advance of filing and, as applicable, reviews specfic sections with the appropriate member of the association's governing body.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mount Olivet Cemetery
EIN
87-0155790
Phone
8015822552
Address
1342 EAST 500 SOUTH, SALT LAKE CITY, UT 84102-3225

Signing Officer

Name
Pamela Valdez
Title
Secretary
Phone
8015822552
Signed
2016-05-31

Organization Details

Principal Officer
Pamela Valdez
Formed
1874
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
10

Preparer

Firm
Knighton Erb & Company LLC
Address
175 S MAIN STREET SUITE 740, SALT LAKE CITY, UT 84111-2150
Preparer
Shirelle Erb CPA
Phone
8015969999
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOUNT OLIVET CEMETARY MOUNT OLIVET CEMETARY SECRETARY DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SECRETARY RECEIVES A COPY OF FORM 990 FOR REVIEW IN ADVANCE OF FILING AND, AS APPLICABLE, REVIEWS SPECFIC SECTIONS WITH THE APPROPRIATE MEMBER OF THE ASSOCIATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011698206
IRS990/TotalAssetsEOYAmt011305129
IRS990/TotalAssetsGrp/BOYAmt011698206
IRS990/TotalAssetsGrp/EOYAmt011305129
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0228630
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378314
IRS990/TotalFunctionalExpensesGrp/TotalAmt0606944
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01049381
IRS990/TotalLiabilitiesEOYAmt01027883
IRS990/TotalLiabilitiesGrp/BOYAmt01049381
IRS990/TotalLiabilitiesGrp/EOYAmt01027883
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010648825
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010277246
IRS990/TotalProgramServiceExpensesAmt0378314
IRS990/TotalRevenueGrp/ExclusionAmt0400586
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0525752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0926338
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011698206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011305129
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0551427
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0520740
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MOUNTOLIVETCEMETERYSLC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA VALDEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08015822552
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT OLIVET CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0870155790
ReturnHeader/Filer/PhoneNum08015822552
ReturnHeader/Filer/USAddress/AddressLine1Txt01342 EAST 500 SOUTH
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0841023225
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454791513
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KNIGHTON ERB & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0175 S MAIN STREET SUITE 740
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841112150
ReturnHeader/PreparerPersonGrp/PhoneNum08015969999
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHIRELLE ERB CPA
ReturnHeader/ReturnTs02016-06-02T12:17:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$0.85$17.6$1.20$0.94$0.26
2023Detailed filing. Detailed filing data is available for this year.$16.8$0.88$16.0$0.91$0.86$0.04
2022Detailed filing. Detailed filing data is available for this year.$14.7$0.88$13.8$0.77$0.85$0.08
2021Detailed filing. Detailed filing data is available for this year.$18.1$0.91$17.2$1.37$0.79$0.58
2020Detailed filing. Detailed filing data is available for this year.$16.2$0.99$15.2$0.90$0.75$0.16
2019Detailed filing. Detailed filing data is available for this year.$14.3$0.94$13.4$0.72$0.71$0.01
2018Detailed filing. Detailed filing data is available for this year.$12.3$0.96$11.3$0.93$0.67$0.26
2017Detailed filing. Detailed filing data is available for this year.$13.2$0.98$12.2$1.09$0.64$0.45
2016Detailed filing. Detailed filing data is available for this year.$12.0$1.01$10.9$0.93$0.65$0.27
2015Detailed filing. Detailed filing data is available for this year.$11.3$1.03$10.3$0.93$0.61$0.32
2014Detailed filing. Detailed filing data is available for this year.$11.7$1.05$10.6$0.85$0.65$0.19
2013Detailed filing. Detailed filing data is available for this year.$11.0$1.07$9.95$1.18$0.60$0.58
2012Summary only. Only limited summary data is available for this year.$10.8$1.09$9.74$0.65$0.59$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$1.11$9.51$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$1.14$9.70$0.47
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)13 • $10M-$25M nonprofits