Nonprofit · EIN 55-0537277
OLIVET CEMETERY COMPANY
Tax-exempt · MOOREFIELD, WV 26836
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $126,292 | $105,888 | $20,404 | $331,524 | $0 | $331,524 |
| December 31, 2024 | 990-EZ | $111,532 | $90,199 | $21,333 | $311,120 | $0 | $311,120 |
| December 31, 2023 | 990-EZ | $93,848 | $61,996 | $31,852 | $289,787 | $0 | $289,787 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $111,922
- Investment income
- $14,370
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $11,339
- Professional fees and payments to contractors
- $300
- Occupancy
- $2,771
- Other expenses
- $91,478
- Program services (functional)
- $105,881
Balance sheet and other
- Total assets, start of year
- $311,120
- Total assets, end of year
- $331,524
- Total liabilities, end of year
- $0
- Net assets, end of year
- $331,524
- Cash, savings and investments
- $216,721
- Gross receipts
- $126,292
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Harold Michael | President | 2 | $0 |
| Gregory Greenwalt | Vice-President | 2 | $0 |
| Judy Patterson | Member | 2 | $0 |
| Bill Baldwin | Member | 2 | $0 |
| Larry Curtis | Member | 2 | $0 |
| Linda Michael | Member | 2 | $0 |
| Bill Martin | Member | 2 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Pratt | President | 2 | $0 |
| Harold Michael | Vice-President | 2 | $0 |
| Gregory Greenwalt | Member | 2 | $0 |
| Judy Patterson | Member | 2 | $0 |
| Bill Robinette | Member | 2 | $0 |
| Larry Curtis | Member | 2 | $0 |
| Linda Michael | Member | 2 | $0 |
| Bill Martin | Member | 2 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Roger Pratt | President | 2 | $0 |
| Harold Michael | Vice-President | 2 | $0 |
| Gregory Greenwalt | Member | 2 | $0 |
| Judy Patterson | Member | 2 | $0 |
| Bill Robinette | Member | 2 | $0 |
| Rodney Weese | Member | 2 | $0 |
| Linda Michael | Member | 2 | $0 |
| Bill Martin | Member | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 192 OLIVET DR, MOOREFIELD, WV 26836-2505
- In care of
- % BARBARA SEE
- Mailing address (990-N for 2017)
- 192 OLIVET DRIVE, MOOREFIELD WV 26836
- Principal officer (990-N for 2017)
- ROGER PRATT, 192 OLIVET DRIVE, MOOREFIELD WV 26836
- Signed the 990-EZ
- BARBARA SEE, Secretary
- Return prepared by
- R Thomas CPA & Associates
Mission
Operating & maintaining public cemetery
Program accomplishments
- Olivet Cemetery operates and maintains a public cemeteryExpenses $105,881
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 55-0537277
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $331,524
- Income (IRS master file)
- $126,292
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $126,292 | $105,888 | $331,524 | XML |
| 990-EZ | December 2024 | $111,532 | $90,199 | $311,120 | XML |
| 990-EZ | December 2023 | $93,848 | $61,996 | $289,787 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2017 Officer: ROGER PRATT | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 55-0537277).
Questions about OLIVET CEMETERY COMPANY
- What is the EIN of OLIVET CEMETERY COMPANY?
- The employer identification number (EIN) of OLIVET CEMETERY COMPANY is 55-0537277.
- Is OLIVET CEMETERY COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1975.
- Are donations to OLIVET CEMETERY COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OLIVET CEMETERY COMPANY 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 OLIVET CEMETERY COMPANY 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 OLIVET CEMETERY COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of OLIVET CEMETERY COMPANY?
- The 990-N for 2017 names ROGER PRATT.
- Who are the officers and directors of OLIVET CEMETERY COMPANY?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does OLIVET CEMETERY COMPANY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $126,292, expenses of $105,888 and total assets of $331,524 at year end.
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