Civic Intelligence

Lee Cemetery Company Inc

EIN 61-1247308 • 501(c)13 • Morehead, KY

Profile

Cemetery operation and maintenance

PO Box 453Morehead, KY 40351

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

68th percentile

34%

Higher net margin than 68% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

90th percentile

15%

Faster asset growth than 90% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

29%

Faster revenue growth than 73% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$93,663

Up $12,537 (+15%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$93,663

Up $12,537 (+15%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin68th percentile

Revenue

Up

$36,708

Up $8,233 (+29%) from 2023

Expenses

Down

$24,169

Down $1,265 (-5.0%) from 2023

Net Income

Up

$12,539

Up $9,498 (+312%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$100K$50K$0Assets 2011: $82,299Liabilities 2011: $02011Assets 2012: $88,326Liabilities 2012: $02012Assets 2013: $78,801Liabilities 2013: $02013Assets 2014: $77,486Liabilities 2014: $02014Assets 2015: $71,043Net Assets 2015: $71,0432015Assets 2016: $75,759Net Assets 2016: $75,7592016Assets 2017: $77,343Net Assets 2017: $77,3432017Assets 2018: $72,905Net Assets 2018: $72,9052018Assets 2019: $71,940Net Assets 2019: $71,9402019Assets 2020: $66,384Net Assets 2020: $66,3842020Assets 2021: $68,311Net Assets 2021: $68,3112021Assets 2022: $78,085Net Assets 2022: $78,0852022Assets 2023: $81,126Net Assets 2023: $81,1262023Assets 2024: $93,663Net Assets 2024: $93,6632024

Highlighted filing

2024

Assets$93,663
Liabilities-
Net Assets$93,663
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$40K$20K$0-$20KRevenue 2011: $20,706Expenses 2011: $27,184Net Income 2011: -$6,4782011Revenue 2012: $31,234Expenses 2012: $25,207Net Income 2012: $6,0272012Revenue 2013: $24,583Expenses 2013: $34,108Net Income 2013: -$9,5252013Revenue 2014: $25,814Expenses 2014: $27,129Net Income 2014: -$1,3152014Revenue 2015: $26,616Expenses 2015: $33,059Net Income 2015: -$6,4432015Revenue 2016: $37,734Expenses 2016: $33,018Net Income 2016: $4,7162016Revenue 2017: $29,163Expenses 2017: $27,579Net Income 2017: $1,5842017Revenue 2018: $30,175Expenses 2018: $34,614Net Income 2018: -$4,4392018Revenue 2019: $29,764Expenses 2019: $30,726Net Income 2019: -$9622019Revenue 2020: $26,685Expenses 2020: $32,242Net Income 2020: -$5,5572020Revenue 2021: $24,890Expenses 2021: $22,962Net Income 2021: $1,9282021Revenue 2022: $30,574Expenses 2022: $20,799Net Income 2022: $9,7752022Revenue 2023: $28,475Expenses 2023: $25,434Net Income 2023: $3,0412023Revenue 2024: $36,708Expenses 2024: $24,169Net Income 2024: $12,5392024

Highlighted filing

2024

Revenue$36,708
Expenses$24,169
Net Income$12,539
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$93,663
Liabilities
-
Net assets
$93,663
Revenue
$36,708
Expenses
$24,169
Net income
$12,539
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$93.7$93.7$36.7$24.2$12.5
2023Detailed filing. Detailed filing data is available for this year.$81.1$81.1$28.5$25.4$3.04
2022Detailed filing. Detailed filing data is available for this year.$78.1$78.1$30.6$20.8$9.78
2021Detailed filing. Detailed filing data is available for this year.$68.3$68.3$24.9$23.0$1.93
2020Detailed filing. Detailed filing data is available for this year.$66.4$66.4$26.7$32.2$5.56
2019Detailed filing. Detailed filing data is available for this year.$71.9$71.9$29.8$30.7$0.96
2018Detailed filing. Detailed filing data is available for this year.$72.9$72.9$30.2$34.6$4.44
2017Detailed filing. Detailed filing data is available for this year.$77.3$77.3$29.2$27.6$1.58
2016Detailed filing. Detailed filing data is available for this year.$75.8$75.8$37.7$33.0$4.72
2015Detailed filing. Detailed filing data is available for this year.$71.0$71.0$26.6$33.1$6.44
2014Summary only. Only limited summary data is available for this year.$77.5$0.00$25.8$27.1$1.32
2013Summary only. Only limited summary data is available for this year.$78.8$0.00$24.6$34.1$9.53
2012Summary only. Only limited summary data is available for this year.$88.3$0.00$31.2$25.2$6.03
2011Summary only. Only limited summary data is available for this year.$82.3$0.00$20.7$27.2$6.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 21, 2025
Return Version
2024v5.0
Gross Receipts
$36,708
Mission and Program Overview

Mission

Cemetery operation and maintenance

Program Services

DescriptionGrantsExpenses
CARE AND MAINTENANCE FOR APPROXIMATELY 400 CEMETERY LOTS AND ANY FUTURE DEVELOPMENT OF LOTS.-$24,169
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EDDIE HOLBROOKPresident-$0--
TOM CAREWVice Preside-$0--
RAMONA GARDNERTreasurer-$0--
ROBIN MIRUSSecretary-$0--
DWAYNE ALLENDirector-$0--
STEPHEN PERKINSDirector-$0--
ROGER RUSSELLDirector-$0--
JD REEDERDirector-$0--
CASS BLAIRDirector-$0--
ROGER RUSSELLDirector-$0--
PAUL RICHARDSONDirector-$0--
PAUL STOKESDirector-$0--
Filing and Contact Details

Filer

Filer Name
Lee Cemetery Company Inc
EIN
61-1247308
Phone
6067848250
Address
PO BOX 453, MOREHEAD, KY 40351

Signing Officer

Name
Ramona Gardner
Title
Treasurer
Phone
6067763680
Signed
2025-07-21
Discuss with paid preparer
Yes

Preparer

Firm
Baldwin Cpas Pllc
Address
114 N MAIN CROSS ST, FLEMINGSBURG, KY 41041-1361
Preparer
Timothy S Eldridge
Phone
6068493431
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“MISC REFUND 2 TOTAL 2”

Form 990-ez, Part I, Line 16

“Expenses insurance 2,456 maintenance fees 17,808 bank charges 8 post & safe deposit box 155 tree removal & cleanup 480 welding 255 non-investment depreciation 1,122 total 22,284”

Form 990-ez, Part II, Line 24

“Buildings 43,774 43,774 less accumulated depreciation 21,294 22,416 total 22,480 21,358”

Raw XML Appendix144 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0RAMONA GARDNER
IRS990EZ/BooksInCareOfDetail/PhoneNum06067848250
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0206 MEADOW LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOREHEAD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040351
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt058644
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072305
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt036670
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt012539
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01225
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt081124
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IRS990EZ/GrossReceiptsAmt036708
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt036
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt081124
IRS990EZ/NetAssetsOrFundBalancesEOYAmt093663
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt081124
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt093663
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt111.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EDDIE HOLBROOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TOM CAREW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RAMONA GARDNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROBIN MIRUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DWAYNE ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5STEPHEN PERKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROGER RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JD REEDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8CASS BLAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ROGER RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10PAUL RICHARDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11PAUL STOKES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt022480
IRS990EZ/OtherAssetsTotalDetail/EOYAmt021358
IRS990EZ/OtherExpensesTotalAmt022284
IRS990EZ/OtherRevenueTotalAmt02
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY OPERATION AND MAINTENANCE
IRS990EZ/PrintingPublicationsPostageAmt0660
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CARE AND MAINTENANCE FOR APPROXIMATELY 400 CEMETERY LOTS AND ANY FUTURE DEVELOPMENT OF LOTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt024169
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt024169
IRS990EZ/TotalProgramServiceExpensesAmt024169
IRS990EZ/TotalRevenueAmt036708
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC REFUND 2 TOTAL 2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 2,456 MAINTENANCE FEES 17,808 BANK CHARGES 8 POST & SAFE DEPOSIT BOX 155 TREE REMOVAL & CLEANUP 480 WELDING 255 NON-INVESTMENT DEPRECIATION 1,122 TOTAL 22,284
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDINGS 43,774 43,774 LESS ACCUMULATED DEPRECIATION 21,294 22,416 TOTAL 22,480 21,358
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAMONA GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06067763680
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEE CEMETERY COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0LEEC
ReturnHeader/Filer/EIN0611247308
ReturnHeader/Filer/PhoneNum06067848250
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 453
ReturnHeader/Filer/USAddress/CityNm0MOREHEAD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040351
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201416603
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BALDWIN CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 N MAIN CROSS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLEMINGSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0410411361
ReturnHeader/PreparerPersonGrp/PhoneNum06068493431
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY S ELDRIDGE
ReturnHeader/ReturnTs02025-07-21T09:40:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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