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Mount Olivet Cemetery INC

Tax-deductible

Frederick, MDCemetery / fraternalMutual / membership EIN 52-0422430Revenue $1.5M in FY2024Latest return filed Nov 17, 2025

On file with the IRSmountolivetcemeteryinc.comFrederick, MDTax-exempt since May 1945

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Operation of a mutual Cemetery including care and maintenance of facilities and grounds

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0422430) · Dispute this line
Tax-exempt charity; gifts are tax-deductible.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average deficit $5K a year · 0.4% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$87K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
Cash reserves
0.6 mo
of spending, in cash
Plus $3.3M in investments, Pt X · Ln 11–13
0.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.6M
59% of total assets
Liabilities are 59% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.5M
+18% vs prior year
Spent
$1.5M
Net assets
$2.5M
By yearFY2020–FY2024
Revenue
$1.5M
FY2024▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.4M
FY2022$1.5M
FY2023$1.3M
FY2024$1.5M
Expenses
$1.5M
FY2024▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.4M
FY2023$1.6M
FY2024$1.5M
Net assets
$2.5M
FY2024▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.3M
FY2022$2.4M
FY2023$2.3M
FY2024$2.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

12 people listed on the 990; $87K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
J Ronald Pearcey
Supt/Sec/Treas
$86,614Pt VII · Sec A
$0Pt VII · Sec A
Andrew L Radcliffe
1st Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Dale Summers
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
J Ronald Pearcey$86,614$83,144$80,356$76,030$77,610

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Mount Olivet Cemetery INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Maintains a cemetery, caring for its facilities and grounds.

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1 program · in their own filed words · FY2024
01

Operation of a mutual cemetery including the sale of burial lots, crypts, niches, vaults, monuments, burial services and related care and maintenance.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 52-0422430) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Other incomeLn 4–11$866K
Fees for servicesLn 2g$593K
Investment incomeLn 3$41K
Money outPt IX
$1.5M
Ln 25
Owns and owesPt X
$2.5M
net assets · Ln 32
Cash and savingsLn 1–2$69K
Total assetsLn 16$6.1M
LiabilitiesLn 26$3.6M
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$593K
Investment incomeLn 3$41K
Other incomeLn 4–11$866K
Gains on assetsLn 7$19K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$69K
Cash and savings togetherLn 1–2$69K
Accounts receivableLn 4$405K
Inventories for sale or useLn 8$1.6M
Prepaid expenses and deferred chargesLn 9$8K
Land, buildings, equipmentLn 10c$661K
InvestmentsLn 11–13$3.3M
Other assetsLn 15$52K
Total assetsLn 16$6.1M
LiabilitiesLn 26$3.6M
Net assetsLn 32$2.5M
OperationsPt I, VI
EmployeesI 517
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$19K$69K
InvestmentsLn 11–13$3.0M$3.3M
Land, buildings, equipmentLn 10c$646K$661K
Total assetsLn 16$5.8M$6.1M
LiabilitiesLn 26$3.5M$3.6M
Net assetsLn 32$2.3M$2.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$87K
Other salaries and wagesLn 7$660K
Pension plan contributionsLn 8$54K
Other employee benefitsLn 9$90K
Payroll taxesLn 10$68K
Accounting feesLn 11c$23K
Advertising and promotionLn 12$4K
Office expensesLn 13$13K
TravelLn 17$13K
InterestLn 20$5K
Depreciation, depletion and amortizationLn 22$64K
InsuranceLn 23$35K
Other expenses (24a–d)Ln 24$211K
All other expensesLn 24e$140K
Total functional expensesLn 25$1.5M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $1.5M$1.5M$33K$2.5M 990 PDF
FY2023Filed with the IRS Nov 13, 2024 $1.3M$1.6M−$342K$2.3M 990 PDF
FY2022Filed with the IRS Nov 14, 2023 $1.5M$1.4M$105K$2.4M 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $1.4M$1.3M$162K$2.3M 990 PDF
FY2020Filed with the IRS Nov 10, 2021 $1.2M$1.2M$16K$2.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,500,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $564,854$593,349
I-10 Investment incomePrior year $56,454$40,884
I-11 Other revenuePrior year $652,314$865,822
I-12 Total revenuePrior year $1,273,622$1,500,055
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,068,586$958,282
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $547,233$508,455
I-18 Total expensesPrior year $1,615,819$1,466,737
I-19 Revenue less expensesPrior year −$342,197$33,318
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,500,055 across 6 lines filed
Lines not itemized here account for $858,471 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $593,349$593,349
VIII-3 Investment incomeExcluded from tax $22,176$22,176
VIII-6 Net rental income or lossExcluded from tax $2,382$2,382
VIII-7 Net gain or loss on sales of assetsRelated to mission $18,708$18,708
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,969$4,969
VIII-12 Total revenueRelated to mission $1,475,497 · Unrelated business $0 · Excluded from tax $24,558$1,500,055
Part IX · Statement of functional expenses $1,466,737 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$86,614
IX-7 Other salaries and wages$659,954
IX-8 Pension plan contributions$53,967
IX-9 Other employee benefits$89,872
IX-10 Payroll taxes$67,875
IX-11c Accounting fees$23,015
IX-12 Advertising and promotion$4,256
IX-13 Office expenses$13,178
IX-17 Travel$12,683
IX-20 Interest$5,391
IX-22 Depreciation, depletion and amortization$64,248
IX-23 Insurance$35,235
IX-24 Other expenses (24a–d)$210,864
IX-24e All other expenses$139,585
IX-25 Total functional expenses$1,466,737
Part X · Balance sheet $6,070,469 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $18,796$68,637
X-4 Accounts receivableStart of year $417,116$404,736
X-8 Inventories for sale or useStart of year $1,596,559$1,625,519
X-9 Prepaid expenses and deferred chargesStart of year $7,755$7,847
X-10c Land, buildings and equipment, netStart of year $645,775$661,247
X-11 Publicly traded securitiesStart of year $3,049,968$3,250,962
X-15 Other assetsStart of year $46,034$51,521
X-16 Total assetsStart of year $5,782,003$6,070,469
X-17 Accounts payable and accrued expensesStart of year $13,948$14,583
X-19 Deferred revenueStart of year $2,859,752$3,016,136
X-25 Other liabilitiesStart of year $653,997$525,161
X-26 Total liabilitiesStart of year $3,527,697$3,555,880
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $2,254,306$2,514,589
X-32 Total net assets or fund balancesStart of year $2,254,306$2,514,589
X-33 Total liabilities and net assetsStart of year $5,782,003$6,070,469
Part XI · Reconciliation of net assets $2,514,589 net assets at year end
XI-1 Total revenue$1,500,055
XI-2 Total expenses$1,466,737
XI-3 Revenue less expenses$33,318
XI-4 Net assets at start of year$2,254,306
XI-5 Net unrealized gains (losses) on investments$226,965
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,514,589

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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