Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
EIN 61-0196650 • 501(c)13 • Frankfort, KY
Profile
Provide services in maintenance and upkeep of the cemetery and preserve and share the history of this property.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$6,640,743
Up $374,933 (+6.0%) from 2024
Liabilities
Up$10,601
Up $172 (+1.6%) from 2024
Net Assets
Up$6,630,142
Up $374,761 (+6.0%) from 2024
Revenue
Up$652,296
Up $90,912 (+16%) from 2024
Expenses
Up$649,831
Up $79,199 (+14%) from 2024
Net Income
Up$2,465
Up $11,713 (+127%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide services in maintenance and upkeep of the cemetery and preserve and share the history of this property.
Provide services in maintenance and upkeep of the cemetery, management of the operations and preservation of the historical significance of the property.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,785,905 | $6,177,302 | ▲ $391,397 |
| Land, Buildings, and Equipment, Net | $285,561 | $264,913 | ▼ $20,648 |
| Accounts Receivable | $181,791 | $173,938 | ▼ $7,853 |
| Savings and Temporary Cash Investments | $12,457 | $18,427 | ▲ $5,970 |
| Cash and Non-Interest-Bearing Accounts | $52 | $6,163 | ▲ $6,111 |
| Prepaid Expenses and Deferred Charges | $44 | - | - |
| Total Assets | $6,265,810 | $6,640,743 | ▲ $374,933 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $10,429 | $10,601 | ▲ $172 |
| Total Liabilities | $10,429 | $10,601 | ▲ $172 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,954,642 | $5,276,879 | ▲ $322,237 |
| Net Assets With Donor Restrictions | $1,300,739 | $1,353,263 | ▲ $52,524 |
| Total Net Assets Fund Balance | $6,255,381 | $6,630,142 | ▲ $374,761 |
| Total Liabilities and Net Assets / Fund Balance | $6,265,810 | $6,640,743 | ▲ $374,933 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $160,333 | $492,594 | $652,927 |
| Equipment | $34,820 | $273,179 | $307,999 |
| Other Land Buildings | $69,759 | $86,770 | $156,529 |
| Land | $1 | - | $1 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2025 | $1,176,973 | $38,992 | ▲ $53,747 | $94,769 | $1,174,943 |
| 2024 | $1,136,394 | $22,849 | ▲ $102,215 | $84,485 | $1,176,973 |
| 2023 | $1,137,264 | $24,699 | ▲ $52,942 | $78,511 | $1,136,394 |
| 2022 | $1,099,400 | $32,458 | ▲ $39,821 | $34,415 | $1,137,264 |
| 2021 | $1,067,341 | $27,031 | ▲ $32,867 | $27,839 | $1,099,400 |
| Name | Title |
|---|---|
| Bill Rodgers Jr | Co-chair |
| Susan Cunningham | Co-chair |
| Frances Greene | Director |
| Jackie Hernandez | Director |
| Lee Waterfield | Director |
| Nathan Goins | Director |
| Todd Mcdaniel | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $435,240 |
| Salaries, Compensation, and Employee Benefits | $214,591 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $173,004 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $63,640 |
| All Other Expenses | - | - | - | $53,610 |
| Other Employee Benefits | - | - | - | $24,348 |
| Other Expenses | - | - | - | $22,900 |
| Depreciation Depletion | - | - | - | $20,648 |
| Insurance | - | - | - | $20,579 |
| Fees for Services Accounting | - | - | - | $18,612 |
| Payroll Taxes | - | - | - | $13,904 |
| Office Expenses | - | - | - | $4,761 |
| Pension Plan Contributions | - | - | - | $3,335 |
| Information Technology | - | - | - | $1,710 |
| Advertising | - | - | - | $598 |
| Interest | - | - | - | $93 |
| Total Functional Expenses | $0 | $0 | $0 | $649,831 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 is reviewed and approved by the full board prior to filing the return.”
“The president and board members are responsible for reporting and addressing any potential conflicts of interest. All are regularly reminded of this policy.”
“The board reveiws the manager's compensation annually. Any adjustments are made at the time of review. Comparably paid individuals at like organizations are considered as well as job performance, etc.”
“Governing documents and financial statements are available upon request at the cemetery offices.”
“These funds are mandated to be set aside by kentucky statue in order to provide funds to maintain the cemetery grounds in perpetuity. These funds are held by a financial institution in a trust. Only the annual income of the trust is available to be used for the upkeep and maintenance of the cemetery grounds.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10429 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10601 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 181791 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 173938 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY, MANAGEMENT OF THE OPERATIONS AND PRESERVATION OF THE HISTORICAL SIGNIFICANCE OF THE PROPERTY. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 598 |
| IRS990/AllOtherContributionsAmt | 0 | 20465 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 53610 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FRANKFORT CEMETERY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5022272403 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 215 EAST MAIN STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 52 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6163 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 20465 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 308974 |
| IRS990/CYOtherExpensesAmt | 0 | 435240 |
| IRS990/CYOtherRevenueAmt | 0 | 31200 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 291657 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2465 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 214591 |
| IRS990/CYTotalExpensesAmt | 0 | 649831 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 652296 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 20648 |
| IRS990/Desc | 0 | PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY AND PRESERVE AND SHARE THE HISTORY OF THE PROPERTY INCLUDING ARCHIVING RECORDS AND PROVIDING ASSISTANCE TO VISITORS IN LOCATING GRAVESITES AND GUIDED HISTORICAL TOURS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1300739 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1353263 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18612 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 63640 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN CUNNINGHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILL RODGERS JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JACKIE HERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LEE WATERFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NATHAN GOINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TODD MCDANIEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FRANCES GREENE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CO-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CO-CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1844 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 126857 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 126857 |
| IRS990/GrossReceiptsAmt | 0 | 652296 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1710 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20579 |
| IRS990/InterestGrp/TotalAmt | 0 | 93 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 182117 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 182117 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5785905 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6177302 |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 852543 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 285561 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 264913 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1117456 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY AND PRESERVE AND SHARE THE HISTORY OF THIS PROPERTY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6255381 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6630142 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 126857 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 126857 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 372296 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4954642 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5276879 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4761 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 24348 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT LABOR |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | TREE CARE & MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 170171 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 34457 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23461 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 22900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ERC CREDIT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 31200 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 31200 |
| IRS990/OtherRevenueTotalAmt | 0 | 31200 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 173004 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13904 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3335 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 44 |
| IRS990/PrincipalOfficerNm | 0 | BILL RODGERS JR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LOT SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FOUNDATION PREPARATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 136172 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 135190 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 18496 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1799 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 136172 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 135190 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 18496 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1799 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 6200 |
| IRS990/PYInvestmentIncomeAmt | 0 | 245641 |
| IRS990/PYOtherExpensesAmt | 0 | 309793 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 309543 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -9248 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 260839 |
| IRS990/PYTotalExpensesAmt | 0 | 570632 |
| IRS990/PYTotalRevenueAmt | 0 | 561384 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2465 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 12457 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 18427 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 160333 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 492594 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 652927 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1176973 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 38992 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1174943 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 53747 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 94769 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1136394 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 22849 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1176973 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 102215 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 84485 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1137264 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 24699 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1136394 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 52942 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 78511 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1099400 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 32458 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1137264 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 39821 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 34415 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1067341 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 27031 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1099400 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 32867 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 27839 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 34820 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 273179 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 307999 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 69759 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 86770 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 156529 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THESE FUNDS ARE MANDATED TO BE SET ASIDE BY KENTUCKY STATUE IN ORDER TO PROVIDE FUNDS TO MAINTAIN THE CEMETERY GROUNDS IN PERPETUITY. THESE FUNDS ARE HELD BY A FINANCIAL INSTITUTION IN A TRUST. ONLY THE ANNUAL INCOME OF THE TRUST IS AVAILABLE TO BE USED FOR THE UPKEEP AND MAINTENANCE OF THE CEMETERY GROUNDS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 264913 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED AND APPROVED BY THE FULL BOARD PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE PRESIDENT AND BOARD MEMBERS ARE RESPONSIBLE FOR REPORTING AND ADDRESSING ANY POTENTIAL CONFLICTS OF INTEREST. ALL ARE REGULARLY REMINDED OF THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD REVEIWS THE MANAGER'S COMPENSATION ANNUALLY. ANY ADJUSTMENTS ARE MADE AT THE TIME OF REVIEW. COMPARABLY PAID INDIVIDUALS AT LIKE ORGANIZATIONS ARE CONSIDERED AS WELL AS JOB PERFORMANCE, ETC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE CEMETERY OFFICES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 6640743 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6265810 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6640743 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 20465 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 649831 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 10429 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10601 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 10429 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10601 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6255381 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6630142 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 291657 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 631831 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 652296 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6265810 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6640743 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FRANKFORT-CEMETERY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BILL RODGERS JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5022272403 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRANKFORT CEMETERY COMPANY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRAN |
| ReturnHeader/Filer/EIN | 0 | 610196650 |
| ReturnHeader/Filer/PhoneNum | 0 | 5022272403 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 215 EAST MAIN STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRANKFORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40601 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611291670 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HARROD & ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2 HMB CIRCLE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FRANKFORT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 406012351 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5026957300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID R HARROD CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-03T16:07:43-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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