Nonprofit · EIN 52-0422430
MOUNT OLIVET CEMETERY
Tax-exempt · FREDERICK, MD 21705
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,500,055 | $1,466,737 | $33,318 | $6,070,469 | $3,555,880 | $2,514,589 |
| December 31, 2023 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| J RONALD PEARCEY | SUPT/SEC/TREAS Trustee or director, Officer | 44 | $86,614 |
| GEORGE T HORMAN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BERT ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW L RADCLIFFE | 1ST VICE PRESIDENT Trustee or director | 1 | $0 |
| JAMES D SUMMERS | TREASURER Trustee or director, Officer | 1 | $0 |
| DALE SUMMERS | DIRECTOR Trustee or director | 1 | $0 |
| MARY ANN FRANK | DIRECTOR Trustee or director | 1 | $0 |
| CONNIE J SNOOK | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER E HAUGH | SECRETARY Trustee or director | 1 | $0 |
| BRUCE E JETT | 2ND VICE PRESIDENT Trustee or director | 1 | $0 |
| GEORGE W BRUCHEY | DIRECTOR Trustee or director | 1 | $0 |
| CLAY MARTZ | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| J RONALD PEARCEY | SUPT/SEC/TREAS Trustee or director, Officer | 44 | $83,144 |
| GEORGE T HORMAN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| BERT ANDERSON | DIRECTOR Trustee or director | 1 | $0 |
| ANDREW L RADCLIFFE | 1ST VICE PRESIDENT Trustee or director | 1 | $0 |
| JAMES D SUMMERS | TREASURER Trustee or director, Officer | 1 | $0 |
| DALE SUMMERS | DIRECTOR Trustee or director | 1 | $0 |
| MARY ANN FRANK | DIRECTOR Trustee or director | 1 | $0 |
| CONNIE J SNOOK | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER E HAUGH | SECRETARY Trustee or director | 1 | $0 |
| BRUCE E JETT | 2ND VICE PRESIDENT Trustee or director | 1 | $0 |
| GEORGE W BRUCHEY | DIRECTOR Trustee or director | 1 | $0 |
| CLAY MARTZ | DIRECTOR 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.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,500,055 | $1,466,737 | $6,070,469 | XML |
| 990 | December 2023 | $1,273,622 | $1,615,819 | $5,782,003 | XML |
| 990 | December 2022 | $1,519,808 | $1,415,029 | $5,907,841 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 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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