Civic Intelligence

Frankfort Cemetery Company Inc

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.

215 East Main StreetFrankfort, KY 40601

www.frankfort-cemetery.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2025

Net Margin

25th percentile

0.4%

Higher net margin than 25% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $5M-$10M nonprofits • Source year 2025

Asset Growth

43rd percentile

6.0%

Faster asset growth than 43% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

16%

Faster revenue growth than 54% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,088,609Liabilities 2011: $9,341Net Assets 2011: $4,079,2682011Assets 2012: $4,286,131Liabilities 2012: $5,355Net Assets 2012: $4,280,7762012Assets 2013: $4,732,732Liabilities 2013: $9,315Net Assets 2013: $4,723,4172013Assets 2014: $4,871,702Liabilities 2014: $8,659Net Assets 2014: $4,863,0432014Assets 2015: $4,505,587Liabilities 2015: $8,831Net Assets 2015: $4,496,7562015Assets 2016: $4,511,036Liabilities 2016: $4,145Net Assets 2016: $4,506,8912016Assets 2017: $5,030,616Liabilities 2017: $6,088Net Assets 2017: $5,024,5282017Assets 2018: $4,572,357Liabilities 2018: $4,210Net Assets 2018: $4,568,1472018Assets 2019: $5,363,330Liabilities 2019: $17,240Net Assets 2019: $5,346,0902019Assets 2020: $5,849,025Liabilities 2020: $50,713Net Assets 2020: $5,798,3122020Assets 2021: $6,355,164Liabilities 2021: $5,218Net Assets 2021: $6,349,9462021Assets 2022: $5,507,335Liabilities 2022: $3,715Net Assets 2022: $5,503,6202022Assets 2023: $6,000,343Liabilities 2023: $6,762Net Assets 2023: $5,993,5812023Assets 2024: $6,265,810Liabilities 2024: $10,429Net Assets 2024: $6,255,3812024Assets 2025: $6,640,743Liabilities 2025: $10,601Net Assets 2025: $6,630,1422025

Highlighted filing

2025

Assets$6,640,743
Liabilities$10,601
Net Assets$6,630,142

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $524,555Expenses 2011: $361,576Net Income 2011: $162,9792011Expenses 2012: $363,2132012Revenue 2013: $918,387Expenses 2013: $389,448Net Income 2013: $528,9392013Revenue 2014: $760,695Expenses 2014: $429,731Net Income 2014: $330,9642014Revenue 2015: $1,609,173Expenses 2015: $604,070Net Income 2015: $1,005,1032015Revenue 2016: $516,950Expenses 2016: $611,287Net Income 2016: -$94,3372016Revenue 2017: $645,544Expenses 2017: $555,828Net Income 2017: $89,7162017Revenue 2018: $519,963Expenses 2018: $437,530Net Income 2018: $82,4332018Revenue 2019: $673,354Expenses 2019: $473,624Net Income 2019: $199,7302019Revenue 2020: $473,197Expenses 2020: $405,042Net Income 2020: $68,1552020Revenue 2021: $570,728Expenses 2021: $427,822Net Income 2021: $142,9062021Revenue 2022: $451,699Expenses 2022: $490,864Net Income 2022: -$39,1652022Revenue 2023: $597,098Expenses 2023: $533,141Net Income 2023: $63,9572023Revenue 2024: $561,384Expenses 2024: $570,632Net Income 2024: -$9,2482024Revenue 2025: $652,296Expenses 2025: $649,831Net Income 2025: $2,4652025

Highlighted filing

2025

Revenue$652,296
Expenses$649,831
Net Income$2,465

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.64$0.01$6.63$0.65$0.65$0.00
2024Detailed filing. Detailed filing data is available for this year.$6.27$0.01$6.26$0.56$0.57$0.01
2023Detailed filing. Detailed filing data is available for this year.$6.00$0.01$5.99$0.60$0.53$0.06
2022Detailed filing. Detailed filing data is available for this year.$5.51$0.00$5.50$0.45$0.49$0.04
2021Detailed filing. Detailed filing data is available for this year.$6.36$0.01$6.35$0.57$0.43$0.14
2020Detailed filing. Detailed filing data is available for this year.$5.85$0.05$5.80$0.47$0.41$0.07
2019Detailed filing. Detailed filing data is available for this year.$5.36$0.02$5.35$0.67$0.47$0.20
2018Summary only. Only limited summary data is available for this year.$4.57$0.00$4.57$0.52$0.44$0.08
2017Summary only. Only limited summary data is available for this year.$5.03$0.01$5.02$0.65$0.56$0.09
2016Summary only. Only limited summary data is available for this year.$4.51$0.00$4.51$0.52$0.61$0.09
2015Summary only. Only limited summary data is available for this year.$4.51$0.01$4.50$1.61$0.60$1.01
2014Summary only. Only limited summary data is available for this year.$4.87$0.01$4.86$0.76$0.43$0.33
2013Detailed filing. Detailed filing data is available for this year.$4.73$0.01$4.72$0.92$0.39$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.01$4.28$0.36
2011Summary only. Only limited summary data is available for this year.$4.09$0.01$4.08$0.52$0.36$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 25, 2026
Return Version
2025v4.0
Gross Receipts
$652,296
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$20,465
Program Service Revenue
$291,657
Investment Income
$308,974
Other Revenue
$31,200
All Other Contributions
$20,465
Change in Net Assets
$2,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the full board prior to filing the return.

Form 990, Page 6, Part VI, Line 12C

The president and board members are responsible for reporting and addressing any potential conflicts of interest. All are regularly reminded of this policy.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available upon request at the cemetery offices.

Filing and Contact Details

Filer

Filer Name
Frankfort Cemetery Company Inc
EIN
61-0196650
Phone
5022272403
Address
215 EAST MAIN STREET, FRANKFORT, KY 40601

Signing Officer

Name
Bill Rodgers Jr
Title
Co-chair
Phone
5022272403
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Rodgers Jr
Formed
1844
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
6

Preparer

Firm
Harrod & Associates
Address
2 HMB CIRCLE A, FRANKFORT, KY 40601-2351
Preparer
David R Harrod CPA
Phone
5026957300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

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.

Raw XML Appendix343 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010429
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010601
IRS990/AccountsReceivableGrp/BOYAmt0181791
IRS990/AccountsReceivableGrp/EOYAmt0173938
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY, MANAGEMENT OF THE OPERATIONS AND PRESERVATION OF THE HISTORICAL SIGNIFICANCE OF THE PROPERTY.
IRS990/AdvertisingGrp/TotalAmt0598
IRS990/AllOtherContributionsAmt020465
IRS990/AllOtherExpensesGrp/TotalAmt053610
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FRANKFORT CEMETERY
IRS990/BooksInCareOfDetail/PhoneNum05022272403
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0215 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040601
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt052
IRS990/CashNonInterestBearingGrp/EOYAmt06163
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt020465
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0308974
IRS990/CYOtherExpensesAmt0435240
IRS990/CYOtherRevenueAmt031200
IRS990/CYProgramServiceRevenueAmt0291657
IRS990/CYRevenuesLessExpensesAmt02465
IRS990/CYSalariesCompEmpBnftPaidAmt0214591
IRS990/CYTotalExpensesAmt0649831
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0652296
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt020648
IRS990/Desc0PROVIDE 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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01300739
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt01353263
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt018612
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt063640
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN CUNNINGHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1BILL RODGERS JR
IRS990/Form990PartVIISectionAGrp/PersonNm2JACKIE HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm3LEE WATERFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm4NATHAN GOINS
IRS990/Form990PartVIISectionAGrp/PersonNm5TODD MCDANIEL
IRS990/Form990PartVIISectionAGrp/PersonNm6FRANCES GREENE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01844
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0126857
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0126857
IRS990/GrossReceiptsAmt0652296
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01710
IRS990/InsuranceGrp/TotalAmt020579
IRS990/InterestGrp/TotalAmt093
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0182117
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0182117
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05785905
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06177302
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0852543
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0285561
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0264913
IRS990/LandBldgEquipCostOrOtherBssAmt01117456
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY AND PRESERVE AND SHARE THE HISTORY OF THIS PROPERTY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt06255381
IRS990/NetAssetsOrFundBalancesEOYAmt06630142
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0126857
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0126857
IRS990/NetUnrlzdGainsLossesInvstAmt0372296
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04954642
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05276879
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt04761
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024348
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & EXPENSES
IRS990/OtherExpensesGrp/Desc3TREE CARE & MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0170171
IRS990/OtherExpensesGrp/TotalAmt134457
IRS990/OtherExpensesGrp/TotalAmt223461
IRS990/OtherExpensesGrp/TotalAmt322900
IRS990/OtherRevenueMiscGrp/Desc0ERC CREDIT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt031200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031200
IRS990/OtherRevenueTotalAmt031200
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173004
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt013904
IRS990/PensionPlanContributionsGrp/TotalAmt03335
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044
IRS990/PrincipalOfficerNm0BILL RODGERS JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc2FOUNDATION PREPARATION
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0136172
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1135190
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218496
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31799
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0136172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1135190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31799
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06200
IRS990/PYInvestmentIncomeAmt0245641
IRS990/PYOtherExpensesAmt0309793
IRS990/PYProgramServiceRevenueAmt0309543
IRS990/PYRevenuesLessExpensesAmt0-9248
IRS990/PYSalariesCompEmpBnftPaidAmt0260839
IRS990/PYTotalExpensesAmt0570632
IRS990/PYTotalRevenueAmt0561384
IRS990/ReconcilationRevenueExpnssAmt02465
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012457
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018427
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0160333
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0492594
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0652927
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01176973
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt038992
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01174943
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt053747
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt094769
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01136394
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt022849
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01176973
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0102215
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt084485
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01137264
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt024699
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01136394
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt052942
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt078511
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01099400
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt032458
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01137264
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039821
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt034415
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01067341
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt027031
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01099400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt032867
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt027839
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt034820
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0273179
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0307999
IRS990ScheduleD/LandGrp/BookValueAmt01
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069759
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086770
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0156529
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THESE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0264913
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE FULL BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND BOARD MEMBERS ARE RESPONSIBLE FOR REPORTING AND ADDRESSING ANY POTENTIAL CONFLICTS OF INTEREST. ALL ARE REGULARLY REMINDED OF THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE CEMETERY OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06265810
IRS990/TotalAssetsEOYAmt06640743
IRS990/TotalAssetsGrp/BOYAmt06265810
IRS990/TotalAssetsGrp/EOYAmt06640743
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020465
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0649831
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010429
IRS990/TotalLiabilitiesEOYAmt010601
IRS990/TotalLiabilitiesGrp/BOYAmt010429
IRS990/TotalLiabilitiesGrp/EOYAmt010601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06255381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06630142
IRS990/TotalProgramServiceRevenueAmt0291657
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0631831
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0652296
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06265810
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06640743
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.FRANKFORT-CEMETERY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BILL RODGERS JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05022272403
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKFORT CEMETERY COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0610196650
ReturnHeader/Filer/PhoneNum05022272403
ReturnHeader/Filer/USAddress/AddressLine1Txt0215 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611291670
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARROD & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 HMB CIRCLE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0406012351
ReturnHeader/PreparerPersonGrp/PhoneNum05026957300
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R HARROD CPA
ReturnHeader/ReturnTs02026-03-03T16:07:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.