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Nonprofit · EIN 52-0422430

MOUNT OLIVET CEMETERY

Tax-exempt · FREDERICK, MD 21705

Financials

$1.3M$1.6M2023$1.5M$1.5M2024
Revenue Expenses · by fiscal year end
Financials of MOUNT OLIVET CEMETERY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$1,500,055$1,466,737$33,318$6,070,469$3,555,880$2,514,589
December 31, 2023990$1,273,622$1,615,819-$342,197$5,782,003$3,527,697$2,254,306
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$593,349
Investment income
$40,884
Net rental income
$2,382
Net gain from sales of assets
$18,708
Net income from sales of inventory
$858,471
Other revenue
$865,822

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$86,614
Other salaries and wages
$659,954
Salaries, compensation and benefits (total)
$958,282
Professional fundraising fees
$0
Accounting fees
$23,015
Travel
$12,683
Depreciation
$64,248

Balance sheet and other

Total assets, start of year
$5,782,003
Total assets, end of year
$6,070,469
Total liabilities, end of year
$3,555,880
Net assets, end of year
$2,514,589
Land, buildings and equipment
$661,247
Publicly traded securities
$3,250,962
Gross receipts
$1,971,350
Employees
22
Volunteers
140
Year formed
1852
State of legal domicile
MD

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
J RONALD PEARCEYSUPT/SEC/TREAS
Trustee or director, Officer
44$86,614
GEORGE T HORMANPRESIDENT
Trustee or director, Officer
5$0
BERT ANDERSONDIRECTOR
Trustee or director
1$0
ANDREW L RADCLIFFE1ST VICE PRESIDENT
Trustee or director
1$0
JAMES D SUMMERSTREASURER
Trustee or director, Officer
1$0
DALE SUMMERSDIRECTOR
Trustee or director
1$0
MARY ANN FRANKDIRECTOR
Trustee or director
1$0
CONNIE J SNOOKDIRECTOR
Trustee or director
1$0
CHRISTOPHER E HAUGHSECRETARY
Trustee or director
1$0
BRUCE E JETT2ND VICE PRESIDENT
Trustee or director
1$0
GEORGE W BRUCHEYDIRECTOR
Trustee or director
1$0
CLAY MARTZDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
J RONALD PEARCEYSUPT/SEC/TREAS
Trustee or director, Officer
44$83,144
GEORGE T HORMANPRESIDENT
Trustee or director, Officer
5$0
BERT ANDERSONDIRECTOR
Trustee or director
1$0
ANDREW L RADCLIFFE1ST VICE PRESIDENT
Trustee or director
1$0
JAMES D SUMMERSTREASURER
Trustee or director, Officer
1$0
DALE SUMMERSDIRECTOR
Trustee or director
1$0
MARY ANN FRANKDIRECTOR
Trustee or director
1$0
CONNIE J SNOOKDIRECTOR
Trustee or director
1$0
CHRISTOPHER E HAUGHSECRETARY
Trustee or director
1$0
BRUCE E JETT2ND VICE PRESIDENT
Trustee or director
1$0
GEORGE W BRUCHEYDIRECTOR
Trustee or director
1$0
CLAY MARTZDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 565, FREDERICK, MD 21705-0565
Principal officer (990 for 2024)
J RONALD PEARCEY, PO BOX 565, FREDERICK, MD 21705
Signed the 990
RONALD PEARCEY, SECRETARY/TREASURER
Phone
(301) 662-1164
Return prepared by
MCLEAN KOEHLER SPARKS & HAMMOND

Mission

MOUNT OLIVET CEMETERY WAS INCORPORATED IN 1852 WITH THE PURPOSE OF ESTABLISHING A NOT-FOR-PROFIT CEMETERY FOR THE BENEFIT OF THE COMMUNITY IN THE BURIAL, ENTOMBMENT AND INURNMENT OF HUMAN REMAINS. MOUNT OLIVET CEMETERY AND ITS BOARD OF DIRECTORS, OFFICERS AND EMPLOYEES AS ESTABLISHED BY THE CHARTER, AFFIRM THEIR COMMITMENT TO THE COMMUNITY BY THE OFFERING OF SALE CEMETERY LOTS AND ALL BURIAL PRODUCTS AND SERVICES THAT ARE DEEMED NECESSARY TO THE TOTAL OPERATION OF A CEMETERY AND TO PROVIDE THE CARE AND MAINTENANCE OF THE GROUNDS.

990 for the year ended December 31, 2024

Program accomplishments

  • OPERATION OF A MUTUAL CEMETERY INCLUDING THE SALE OF BURIAL LOTS, CRYPTS, NICHES, VAULTS, MONUMENTS, BURIAL SERVICES AND RELATED CARE AND MAINTENANCE.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-0422430
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1945
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$6,070,469
Income (IRS master file)
$1,971,350

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$1,500,055$1,466,737$6,070,469XML
990December 2023$1,273,622$1,615,819$5,782,003XML
990December 2022$1,519,808$1,415,029$5,907,841IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-0422430).

Questions about MOUNT OLIVET CEMETERY

What is the EIN of MOUNT OLIVET CEMETERY?
The employer identification number (EIN) of MOUNT OLIVET CEMETERY is 52-0422430.
Is MOUNT OLIVET CEMETERY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1945.
Are donations to MOUNT OLIVET CEMETERY tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does MOUNT OLIVET CEMETERY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of MOUNT OLIVET CEMETERY due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MOUNT OLIVET CEMETERY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of MOUNT OLIVET CEMETERY?
The 990 for the year ended December 31, 2024 names J RONALD PEARCEY.
Who are the officers and directors of MOUNT OLIVET CEMETERY?
The 990 for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $86,614 (J RONALD PEARCEY, SUPT/SEC/TREAS).
How much revenue does MOUNT OLIVET CEMETERY have?
On its 990 for the year ended December 31, 2024 it reported revenue of $1,500,055, expenses of $1,466,737 and total assets of $6,070,469 at year end.

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