Civic Intelligence

Mount Olivet Cemetery Association

990 • Fiscal year 2019 • EIN 87-0155790

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 01, 2020

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

71st percentile

0.07x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

1.30x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Net Margin

16th percentile

2.0%

Higher net margin than 16% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • $10M-$25M nonprofits • Source year 2019

Asset Growth

92nd percentile

16%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-22%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)13 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$14,321,813

Up $2,014,035 (+16%) from 2018

Net Assets

Up

$13,379,977

Up $2,034,969 (+18%) from 2018

Liabilities

Down

$941,836

Down $20,934 (-2.2%) from 2018

Revenue

Down

$724,862

Down $205,135 (-22%) from 2018

Expenses

Up

$710,323

Up $35,756 (+5.3%) from 2018

Net Income

Down

$14,539

Down $240,891 (-94%) from 2018

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

2019

Assets$14,321,813
Liabilities$941,836
Net Assets$13,379,977

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

2019

Revenue$724,862
Expenses$710,323
Net Income$14,539
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 1, 2020
Return Version
2019v5.0
Gross Receipts
$4,671,749
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$11,746,070$13,802,362▲ $2,056,292
Land, Buildings, and Equipment, Net$418,179$452,142▲ $33,963
Investments Other Securities$97,000--
Accounts Receivable$53,902$48,952▼ $4,950
Cash and Non-Interest-Bearing Accounts$-7,373$18,357▲ $25,730
Total Assets$12,307,778$14,321,813▲ $2,014,035
Liabilities
Deferred Revenue$962,336$940,866▼ $21,470
Accounts Payable and Accrued Expenses$434$970▲ $536
Total Liabilities$962,770$941,836▼ $20,934
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,345,008$13,379,977▲ $2,034,969
Total Net Assets Fund Balance$11,345,008$13,379,977▲ $2,034,969
Total Liabilities and Net Assets / Fund Balance$12,307,778$14,321,813▲ $2,014,035

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$436,273$876,608$1,312,881
Leasehold Improvements$15,602$11,532$27,134
Equipment$267$1,733$2,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$346,111
Other Revenue
$378,751
Change in Net Assets
$14,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$372,027
Salaries, Compensation, and Employee Benefits$338,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,802$59,151-$290,953
Insurance$37,832$28,216-$66,048
Depreciation Depletion$55,185--$55,185
Fees for Service Investment Mgmnt Fees-$54,424-$54,424
Fees for Services Legal-$50,803-$50,803
All Other Expenses$21,863$12,620-$34,483
Pension Plan Contributions$14,112$9,600-$23,712
Payroll Taxes$18,928$4,703-$23,631
Occupancy-$23,193-$23,193
Other Expenses$14,600$21,212-$14,600
Fees for Services Accounting-$9,668-$9,668
Office Expenses-$2,962-$2,962
Total Functional Expenses$433,771$276,552$0$710,323
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
Yes
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
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
2020-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Valdez
Formed
1874
Legal Domicile
Ut
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Firm
Knighton Erb & Company LLC
Address
2180 S 1300 E STE 360, SALT LAKE CITY, UT 84106-7814
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
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012307778
IRS990/TotalAssetsEOYAmt014321813
IRS990/TotalAssetsGrp/BOYAmt012307778
IRS990/TotalAssetsGrp/EOYAmt014321813
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0276552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0433771
IRS990/TotalFunctionalExpensesGrp/TotalAmt0710323
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0962770
IRS990/TotalLiabilitiesEOYAmt0941836
IRS990/TotalLiabilitiesGrp/BOYAmt0962770
IRS990/TotalLiabilitiesGrp/EOYAmt0941836
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011345008
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013379977
IRS990/TotalProgramServiceExpensesAmt0433771
IRS990/TotalRevenueGrp/ExclusionAmt0417935
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306927
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0724862
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012307778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt014321813
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01342 E 500 S
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084102
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MOUNTOLIVETCEMETERYSLC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA VALDEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08015822552
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-01
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/FilingSecurityInformation/AtSubmissionCreationDeviceId02301419A067EE2EFBB1935493CBE24377C536596
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0367EDA5B760E28CD02AC5C81E2490735F782F3B8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.192.203.177
ReturnHeader/FilingSecurityInformation/IPDt02020-07-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:02:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454791513
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KNIGHTON ERB & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02180 S 1300 E STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841067814
ReturnHeader/PreparerPersonGrp/PhoneNum08015969999
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHIRELLE ERB CPA
ReturnHeader/ReturnTs02020-07-08T16:02:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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