Civic Intelligence

Lexington Cemetery Company

EIN 61-0258835 • 501(c)13 • Lexington, KY

Profile

To honor, celebrate, and maintain in perpetuity the beauty and dignity of our cemetery for past, present, and future generations.

Refreshing map…

833 West Main StLexington, KY 40508-2094

lexcem.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

14th percentile

0.01x

Higher debt load relative to revenue than 14% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Net Margin

97th percentile

88%

Higher net margin than 97% of similar nonprofits.

$100M-$250M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$189,969

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

$100M-$250M nonprofits • Source year 2024

Asset Growth

77th percentile

13%

Faster asset growth than 77% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

616%

Faster revenue growth than 98% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$160,026,206

Up $18,395,165 (+13%) from 2023

Liabilities

Up

$203,275

Up $12,476 (+6.5%) from 2023

Net Assets

Up

$159,822,931

Up $18,382,689 (+13%) from 2023

Revenue

Up

$36,703,422

Up $31,574,440 (+616%) from 2023

Expenses

Up

$4,463,129

Up $169,367 (+3.9%) from 2023

Net Income

Up

$32,240,293

Up $31,405,073 (+3760%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2011: $51,816,254Liabilities 2011: $569,565Net Assets 2011: $51,246,6892011Assets 2012: $55,772,267Liabilities 2012: $636,030Net Assets 2012: $55,136,2372012Assets 2013: $69,518,100Liabilities 2013: $711,662Net Assets 2013: $68,806,4382013Assets 2014: $76,043,079Liabilities 2014: $555,980Net Assets 2014: $75,487,0992014Assets 2015: $73,471,391Liabilities 2015: $617,260Net Assets 2015: $72,854,1312015Assets 2016: $77,399,221Liabilities 2016: $484,090Net Assets 2016: $76,915,1312016Assets 2017: $88,208,969Liabilities 2017: $427,981Net Assets 2017: $87,780,9882017Assets 2018: $80,550,947Liabilities 2018: $439,681Net Assets 2018: $80,111,2662018Assets 2019: $99,411,765Liabilities 2019: $1,470,717Net Assets 2019: $97,941,0482019Assets 2020: $120,752,132Liabilities 2020: $3,977,415Net Assets 2020: $116,774,7172020Assets 2021: $150,406,302Liabilities 2021: $4,701,459Net Assets 2021: $145,704,8432021Assets 2022: $117,235,275Liabilities 2022: $2,658,836Net Assets 2022: $114,576,4392022Assets 2023: $141,631,041Liabilities 2023: $190,799Net Assets 2023: $141,440,2422023Assets 2024: $160,026,206Liabilities 2024: $203,275Net Assets 2024: $159,822,9312024

Highlighted filing

2024

Assets$160,026,206
Liabilities$203,275
Net Assets$159,822,931

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2011: $3,213,200Expenses 2011: $3,167,057Net Income 2011: $46,1432011Revenue 2012: $3,223,676Expenses 2012: $3,110,858Net Income 2012: $112,8182012Revenue 2013: $3,278,755Expenses 2013: $3,216,022Net Income 2013: $62,7332013Revenue 2014: $3,079,127Expenses 2014: $3,252,396Net Income 2014: -$173,2692014Revenue 2015: $3,446,666Expenses 2015: $3,131,144Net Income 2015: $315,5222015Revenue 2016: $3,724,176Expenses 2016: $3,535,327Net Income 2016: $188,8492016Revenue 2017: $4,271,675Expenses 2017: $3,743,836Net Income 2017: $527,8392017Revenue 2018: $2,725,620Expenses 2018: $3,870,757Net Income 2018: -$1,145,1372018Revenue 2019: $4,215,747Expenses 2019: $4,394,180Net Income 2019: -$178,4332019Revenue 2020: $18,609,959Expenses 2020: $3,936,803Net Income 2020: $14,673,1562020Revenue 2021: $9,017,874Expenses 2021: $4,193,138Net Income 2021: $4,824,7362021Revenue 2022: $19,340,133Expenses 2022: $4,033,170Net Income 2022: $15,306,9632022Revenue 2023: $5,128,982Expenses 2023: $4,293,762Net Income 2023: $835,2202023Revenue 2024: $36,703,422Expenses 2024: $4,463,129Net Income 2024: $32,240,2932024

Highlighted filing

2024

Revenue$36,703,422
Expenses$4,463,129
Net Income$32,240,293

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$160$0.20$160$36.7$4.46$32.2
2023Detailed filing. Detailed filing data is available for this year.$142$0.19$141$5.13$4.29$0.84
2022Detailed filing. Detailed filing data is available for this year.$117$2.66$115$19.3$4.03$15.3
2021Detailed filing. Detailed filing data is available for this year.$150$4.70$146$9.02$4.19$4.82
2020Detailed filing. Detailed filing data is available for this year.$121$3.98$117$18.6$3.94$14.7
2019Detailed filing. Detailed filing data is available for this year.$99.4$1.47$97.9$4.22$4.39$0.18
2018Detailed filing. Detailed filing data is available for this year.$80.6$0.44$80.1$2.73$3.87$1.15
2017Detailed filing. Detailed filing data is available for this year.$88.2$0.43$87.8$4.27$3.74$0.53
2016Detailed filing. Detailed filing data is available for this year.$77.4$0.48$76.9$3.72$3.54$0.19
2015Summary only. Only limited summary data is available for this year.$73.5$0.62$72.9$3.45$3.13$0.32
2014Summary only. Only limited summary data is available for this year.$76.0$0.56$75.5$3.08$3.25$0.17
2013Summary only. Only limited summary data is available for this year.$69.5$0.71$68.8$3.28$3.22$0.06
2012Summary only. Only limited summary data is available for this year.$55.8$0.64$55.1$3.22$3.11$0.11
2011Summary only. Only limited summary data is available for this year.$51.8$0.57$51.2$3.21$3.17$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$119,069,130
Mission and Program Overview

Mission

To provide and maintain cemetery.

To honor, celebrate, and maintain in perpetuity the beauty and dignity of our cemetery for past, present, and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$134,917,365$152,319,444▲ $17,402,079
Land, Buildings, and Equipment, Net$5,912,118$5,878,275▼ $33,843
Accounts Receivable$573,314$700,945▲ $127,631
Cash and Non-Interest-Bearing Accounts$110,409$277,184▲ $166,775
Inventories for Sale or Use$22,597$24,506▲ $1,909
Prepaid Expenses and Deferred Charges$24,263--
Total Assets$141,631,041$160,026,206▲ $18,395,165
Other Assets Total$70,975$825,852▲ $754,877
Liabilities
Accounts Payable and Accrued Expenses$190,799$203,275▲ $12,476
Total Liabilities$190,799$203,275▲ $12,476
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$132,718,580$149,880,081▲ $17,161,501
Net Assets With Donor Restrictions$8,721,662$9,942,850▲ $1,221,188
Total Net Assets Fund Balance$141,440,242$159,822,931▲ $18,382,689
Total Liabilities and Net Assets / Fund Balance$141,631,041$160,026,206▲ $18,395,165

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,054,505$3,155,915$6,210,420
Equipment$971,822$1,596,678$2,568,500
Land$1,851,948-$1,851,948
Other Land Buildings$0$22,201$22,201

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$42,262,158$398,588▲ $5,998,342$216,316$48,442,772
2023$33,313,705$290,034▲ $8,851,498$193,079$42,262,158
2022$43,174,050$370,318▼ $10,036,171$194,492$33,313,705
2021$34,404,691$356,018▲ $8,658,879$245,538$43,174,050
2020$29,962,554$260,176▲ $4,730,044$548,083$34,404,691
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Miles T PennPresidentFT$161,038$28,931$189,969
Kathleen SpearsChief Financial OfficerFT$134,839$13,852$148,691
Patrick K GanahlAssistant ManagerFT$112,170$20,224$132,394
Larry D CarterHead Grounds ForemanFT$102,749$22,070$124,819

Board Members and Trustees

NameTitle
Kimberly DecampChairman
Robert a BrewerVice Chairman
Bill HenkelDirector
Douglas AlexanderDirector
Douglas OwensDirector
Mary NobleDirector
Michael L AdesDirector
Anthany Beatty SrSecretary
Melinda Karns LindyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Eagle Capital ManagementInvestment Management499 PARK AVENUE 17TH FLOOR, New York, NY 10022$271,458
Atlanta Consulting GroupInvestment Management5600 GLENRIDGE DR NE STE 230 EAST, Atlanta, GA 30342$189,394
Raymond JamesInvestment Management4969 US HIGHWAY 42 STE 1600, Louisville, KY 40222$165,290
Revenue and Support

Revenue Composition

Contributions and Grants
$60,541
Program Service Revenue
$3,187,720
Investment Income
$33,413,850
Other Revenue
$41,311
All Other Contributions
$60,541
Change in Net Assets
$32,240,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,296,867
Salaries, Compensation, and Employee Benefits$2,166,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,257,278
Fees for Service Investment Mgmnt Fees---$636,989
Occupancy---$394,386
Other Employee Benefits---$371,980
Current Officers, Directors, Trustees, and Key Employees---$338,660
Fees for Services Other---$290,155
Depreciation Depletion---$206,526
Payroll Taxes---$127,134
Insurance---$99,975
Pension Plan Contributions---$71,210
Office Expenses---$66,912
Advertising---$63,451
Information Technology---$53,327
Fees for Services Accounting---$22,951
Conferences and Meetings---$18,051
Other Expenses---$11,398
All Other Expenses---$2,410
Fees for Services Legal---$715
Total Functional Expenses$0$0$0$4,463,129
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

Form 990 is provided to the board of directors for review prior to filing.

Form 990, Part VI, Section B, Line 12C

The board reviews the conflict of interest policy annually and board officers address any potential or actual conflicts.

Form 990, Part VI, Section B, Line 15A

The compensation of the organizations officers is reviewed by the board of directors.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Lexington Cemetery Company
EIN
61-0258835
Phone
8592555622
Address
833 WEST MAIN ST, LEXINGTON, KY 40508-2094

Signing Officer

Name
Kathleen Spears
Title
CFO
Phone
8592555622
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Spears
Formed
1948
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
27
Volunteers
9

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Melinda L Heck
Phone
5024269660
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Pension related changes other than net periodic benefit cost 588,808.

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year.

Financial Statement Notes

PART V, LINE 4:

The majority of endowment funds are held by the organization for the specific purpose of maintaining the cemetery grounds and buildings. Additional endowment funds are held for special services for individual burial lots.

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(13) of the internal revenue code.the organization is classified as "other than a private foundation" by the irs. The organization files an information tax return in the us federal jurisdiction and with the kentucky office of the attorney general. However, income from certain activites not directly related to the organization's tax exempt purpose may be subject to taxation as unrelated business income. As of december 31, 2024, the organization did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the year then ended.

Raw XML AppendixShowing 400 of 476 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt12HEAD GROUNDS FOREMAN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt014000
IRS990/GainOrLossGrp/SecuritiesAmt028404835
IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt014000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0110770543
IRS990/GrossReceiptsAmt0119069130
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt053327
IRS990/InsuranceGrp/TotalAmt099975
IRS990/InventoriesForSaleOrUseGrp/BOYAmt022597
IRS990/InventoriesForSaleOrUseGrp/EOYAmt024506
IRS990/InvestmentIncomeGrp/ExclusionAmt04995015
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04995015
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IRS990/LandBldgEquipAccumDeprecAmt04774794
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt05878275
IRS990/LandBldgEquipCostOrOtherBssAmt010653069
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt082365708
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO HONOR, CELEBRATE, AND MAINTAIN IN PERPETUITY THE BEAUTY AND DIGNITY OF OUR CEMETERY FOR PAST, PRESENT, AND FUTURE GENERATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0141440242
IRS990/NetAssetsOrFundBalancesEOYAmt0159822931
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt028418835
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt028418835
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-14446412
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0132718580
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0149880081
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0394386
IRS990/OfficeExpensesGrp/TotalAmt066912
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt070975
IRS990/OtherAssetsTotalGrp/EOYAmt0825852
IRS990/OtherChangesInNetAssetsAmt0588808
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0371980
IRS990/OtherExpensesGrp/Desc0COST OF SALES AND SERVI
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2CREDIT LOSS EXPENSE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0286122
IRS990/OtherExpensesGrp/TotalAmt195047
IRS990/OtherExpensesGrp/TotalAmt248452
IRS990/OtherExpensesGrp/TotalAmt311398
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt041311
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt041311
IRS990/OtherRevenueTotalAmt041311
IRS990/OtherSalariesAndWagesGrp/TotalAmt01257278
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0127134
IRS990/PensionPlanContributionsGrp/TotalAmt071210
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024263
IRS990/PrincipalOfficerNm0KATHLEEN SPEARS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0SALES, SERVICE REVENUES AND OTHER
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03187720
IRS990/ProgSrvcAccomActy2Grp/Desc0INTERNMENTS
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02399306
IRS990/PYOtherExpensesAmt02105518
IRS990/PYOtherRevenueAmt048442
IRS990/PYProgramServiceRevenueAmt02656018
IRS990/PYRevenuesLessExpensesAmt0835220
IRS990/PYSalariesCompEmpBnftPaidAmt02188244
IRS990/PYTotalExpensesAmt04293762
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05128982
IRS990/QuidProQuoContributionsInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.79000
IRS990ScheduleD/BuildingsGrp/BookValueAmt03054505
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03155915
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06210420
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt042262158
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0398588
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt048442772
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt05998342
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0216316
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt033313705
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0290034
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt042262158
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08851498
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0193079
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt043174050
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0370318
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt033313705
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-10036171
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0194492
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt034404691
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0356018
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt043174050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08658879
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0245538
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt029962554
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0260176
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt034404691
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04730044
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0548083
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0971822
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01596678
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02568500
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01851948
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01851948
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022201
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022201
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.21000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MAJORITY OF ENDOWMENT FUNDS ARE HELD BY THE ORGANIZATION FOR THE SPECIFIC PURPOSE OF MAINTAINING THE CEMETERY GROUNDS AND BUILDINGS. ADDITIONAL ENDOWMENT FUNDS ARE HELD FOR SPECIAL SERVICES FOR INDIVIDUAL BURIAL LOTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE.THE ORGANIZATION IS CLASSIFIED AS "OTHER THAN A PRIVATE FOUNDATION" BY THE IRS. THE ORGANIZATION FILES AN INFORMATION TAX RETURN IN THE US FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEAR THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05878275
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161038
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02207
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt026724
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MILES T PENN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0189969
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND BOARD OFFICERS ADDRESS ANY POTENTIAL OR ACTUAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE ORGANIZATIONS OFFICERS IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PENSION RELATED CHANGES OTHER THAN NET PERIODIC BENEFIT COST 588,808.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:

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