Nonprofit · EIN 52-0579326
FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED
Tax-exempt · FROSTBURG, MD 21532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $203,983 | $176,919 | $27,064 | $1,642,461 | -$3,933 | $1,646,394 |
| December 31, 2024 | 990 | $194,917 | $157,088 | $37,829 | $1,536,950 | $2,876 | $1,534,074 |
| December 31, 2023 | 990 | $167,123 | $137,840 | $29,283 | $1,454,875 | $27 | $1,454,848 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $117,651
- Investment income
- $86,332
- Net gain from sales of assets
- $14,401
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $14,100
- Other salaries and wages
- $89,850
- Salaries, compensation and benefits (total)
- $112,670
- Professional fundraising fees
- $0
- Accounting fees
- $13,720
- Depreciation
- $2,178
- Program services (functional)
- $176,919
Balance sheet and other
- Total assets, start of year
- $1,536,950
- Total assets, end of year
- $1,642,461
- Total liabilities, end of year
- -$3,933
- Net assets, end of year
- $1,646,394
- Land, buildings and equipment
- $106,107
- Net assets without donor restrictions
- $1,646,394
- Gross receipts
- $238,506
- Employees
- 0
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROXIE NOONE | EXEC DIRECTOR Trustee or director, Officer, Key employee | 20 | $14,100 |
| PHILIP LASHBAU | DIRECTOR Trustee or director | 1 | $100 |
| BERNARDGARLITZ | CHAIRMAN Trustee or director, Officer | 1 | $100 |
| JAMES STEMPLE | SECTRETARY Trustee or director, Officer | 4 | $100 |
| MICHAEL SHOCKE | DIRECTOR Trustee or director | 1 | $100 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROXIE NOONE | EXEC DIRECTOR Trustee or director, Officer, Key employee | 20 | $14,220 |
| PHILIP LASHBAU | DIRECTOR Trustee or director | 1 | $100 |
| BERNARDGARLITZ | CHAIRMAN Trustee or director, Officer | 1 | $100 |
| JAMES STEMPLE | SECTRETARY Trustee or director, Officer | 4 | $100 |
| MICHAEL SHOCKE | DIRECTOR Trustee or director | 1 | $100 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROXIE NOONE | EXEC DIRECTOR Trustee or director, Officer, Key employee | 20 | $12,000 |
| BERNARDGARLITZ | CHAIRMAN Trustee or director, Officer | 1 | $200 |
| JAMES STEMPLE | SECTRETARY Trustee or director, Officer | 4 | $200 |
| PHILIP LASHBAU | DIRECTOR Trustee or director | 1 | $100 |
| MICHAEL SHOCKE | DIRECTOR Trustee or director | 1 | $100 |
Address and contacts
- Address (IRS master file)
- 70 GREEN ST, FROSTBURG, MD 21532-1949
- Principal officer (990 for 2025)
- BERNIE GARLITZ, 70 GREEN STREET, FROSTBURG, MD 21532
- Signed the 990
- BERNIE GARLITZ, CHAIRMAN
- Phone
- (301) 689-6460
- Return prepared by
- HOHING AND WALTZ LLC
Mission
MAINTENANCE & ADMINISTRATION OF CEMETARY
Program accomplishments
- SALES OF LOTS, GRAVE OPENINGS AND GENERAL MAINTENANCE OF CEMETARYExpenses $176,919 · revenue $203,983
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 | 990 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
- 52-0579326
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1968
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,642,461
- Income (IRS master file)
- $238,506
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $203,983 | $176,919 | $1,642,461 | IRS |
| 990 | December 2024 | $194,917 | $157,088 | $1,536,950 | XML |
| 990 | December 2023 | $167,123 | $137,840 | $1,454,875 | XML |
| 990 | December 2022 | $163,693 | $138,240 | $1,381,986 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 52-0579326).
Questions about FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED
- What is the EIN of FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED?
- The employer identification number (EIN) of FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED is 52-0579326.
- Is FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1968.
- Are donations to FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED 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 FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED?
- The 990 for the year ended December 31, 2025 names BERNIE GARLITZ.
- Who are the officers and directors of FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $14,100 (ROXIE NOONE, EXEC DIRECTOR).
- How much revenue does FROSTBURG MEMORIAL PARK ASSOCIATION INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $203,983, expenses of $176,919 and total assets of $1,642,461 at year end.
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