Civic Intelligence

Lee Cemetery Perpetual Care and Maintenance Trust Fund

EIN 61-1258444 • 501(c)13 • Morehead, KY

Pub. 78 Eligible

Profile

Provides long term funding for cemetery care and maintenance of approx 400 existing lots and future development. Funding is for lee cemetery company,inc (fein 61-1247308)

PO Box 453Morehead, KY 40351

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

78th percentile

49%

Higher net margin than 78% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

8.0%

Faster asset growth than 76% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

41%

Faster revenue growth than 80% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$908,642

Up $67,057 (+8.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$908,642

Up $67,057 (+8.0%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin78th percentile

Revenue

Up

$57,088

Up $16,612 (+41%) from 2023

Expenses

Up

$28,897

Up $6,111 (+27%) from 2023

Net Income

Up

$28,191

Up $10,501 (+59%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$1.0M$500K$0Assets 2011: $548,863Liabilities 2011: $0Net Assets 2011: $548,8632011Assets 2012: $593,476Liabilities 2012: $0Net Assets 2012: $593,4762012Assets 2013: $655,588Liabilities 2013: $0Net Assets 2013: $655,5882013Assets 2014: $653,788Liabilities 2014: $0Net Assets 2014: $653,7882014Assets 2015: $624,689Liabilities 2015: $0Net Assets 2015: $624,6892015Assets 2016: $653,587Liabilities 2016: $0Net Assets 2016: $653,5872016Assets 2017: $712,434Liabilities 2017: $0Net Assets 2017: $712,4342017Assets 2018: $669,127Liabilities 2018: $0Net Assets 2018: $669,1272018Assets 2019: $784,204Liabilities 2019: $0Net Assets 2019: $784,2042019Assets 2020: $881,022Liabilities 2020: $0Net Assets 2020: $881,0222020Assets 2021: $977,999Liabilities 2021: $0Net Assets 2021: $977,9992021Assets 2022: $758,337Liabilities 2022: $0Net Assets 2022: $758,3372022Assets 2023: $841,585Liabilities 2023: $0Net Assets 2023: $841,5852023Assets 2024: $908,642Liabilities 2024: $0Net Assets 2024: $908,6422024

Highlighted filing

2024

Assets$908,642
Liabilities$0
Net Assets$908,642
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2011: $21,324Expenses 2011: $18,266Net Income 2011: $3,0582011Revenue 2012: $25,914Expenses 2012: $25,779Net Income 2012: $1352012Revenue 2013: $38,941Expenses 2013: $20,677Net Income 2013: $18,2642013Revenue 2014: $43,665Expenses 2014: $21,952Net Income 2014: $21,7132014Revenue 2015: $44,756Expenses 2015: $22,792Net Income 2015: $21,9642015Revenue 2016: $31,620Expenses 2016: $22,268Net Income 2016: $9,3522016Revenue 2017: $32,919Expenses 2017: $23,615Net Income 2017: $9,3042017Revenue 2018: $47,238Expenses 2018: $24,506Net Income 2018: $22,7322018Revenue 2019: $9,190Expenses 2019: $23,633Net Income 2019: -$14,4432019Revenue 2020: $26,177Expenses 2020: $17,492Net Income 2020: $8,6852020Revenue 2021: $63,710Expenses 2021: $19,516Net Income 2021: $44,1942021Revenue 2022: $48,002Expenses 2022: $25,396Net Income 2022: $22,6062022Revenue 2023: $40,476Expenses 2023: $22,786Net Income 2023: $17,6902023Revenue 2024: $57,088Expenses 2024: $28,897Net Income 2024: $28,1912024

Highlighted filing

2024

Revenue$57,088
Expenses$28,897
Net Income$28,191
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$908,642
Liabilities
$0
Net assets
$908,642
Revenue
$57,088
Expenses
$28,897
Net income
$28,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.09$0.00$9.09$0.57$0.29$0.28
2023Detailed filing. Detailed filing data is available for this year.$8.42$0.00$8.42$0.40$0.23$0.18
2022Detailed filing. Detailed filing data is available for this year.$7.58$0.00$7.58$0.48$0.25$0.23
2021Detailed filing. Detailed filing data is available for this year.$9.78$0.00$9.78$0.64$0.20$0.44
2020Detailed filing. Detailed filing data is available for this year.$8.81$0.00$8.81$0.26$0.17$0.09
2019Detailed filing. Detailed filing data is available for this year.$7.84$0.00$7.84$0.09$0.24$0.14
2018Detailed filing. Detailed filing data is available for this year.$6.69$0.00$6.69$0.47$0.25$0.23
2017Detailed filing. Detailed filing data is available for this year.$7.12$0.00$7.12$0.33$0.24$0.09
2016Detailed filing. Detailed filing data is available for this year.$6.54$0.00$6.54$0.32$0.22$0.09
2015Detailed filing. Detailed filing data is available for this year.$6.25$0.00$6.25$0.45$0.23$0.22
2014Summary only. Only limited summary data is available for this year.$6.54$0.00$6.54$0.44$0.22$0.22
2013Summary only. Only limited summary data is available for this year.$6.56$0.00$6.56$0.39$0.21$0.18
2012Summary only. Only limited summary data is available for this year.$5.93$0.00$5.93$0.26$0.26$0.00
2011Summary only. Only limited summary data is available for this year.$5.49$0.00$5.49$0.21$0.18$0.03
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
$82,312
Mission and Program Overview

Mission

Provides long term funding for cemetery care and maintenance of approx 400 existing lots and future development. Funding is for lee cemetery company,inc (fein 61-1247308)

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$825,948$886,580▲ $60,632
Cash and Non-Interest-Bearing Accounts$15,637$22,062▲ $6,425
Total Assets$841,585$908,642▲ $67,057
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$841,585$908,642▲ $67,057
Total Net Assets Fund Balance$841,585$908,642▲ $67,057
Total Liabilities and Net Assets / Fund Balance$841,585$908,642▲ $67,057
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Eddie HolbrookPresident
Cass BlairDirector
Dwayne AllenDirector
Jd ReederDirector
Paul RichardsonDirector
Paul StokesDirector
Roger RussellDirector
Steve PerkinsDirector
Robin MirusSecretary
Ramona GardnerTreasurer
Tom CarewVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,044
Program Service Revenue
$0
Investment Income
$52,044
Other Revenue
$0
All Other Contributions
$5,044
Change in Net Assets
$28,191
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$19,870
Other Expenses$9,027
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$19,870--$19,870
Fees for Service Investment Mgmnt Fees-$9,027-$9,027
Total Functional Expenses$19,870$9,027$0$28,897
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lee Cemetery CompanyMorehead, KY501cMaintain Cemetery$19,870
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
No
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

“01. Form 990 governing body review (part vi, line 11) a copy of the completed form 990 is provided to each board member for review. Any issues found are reported to the treasurer. The treasurer meets with the accountant responsible for preparing the return to discuss and resolve those issues.”

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

“02. Conflict of interest policy compliance (part vi, line 12c) compliance with the written conflict of interest policy is reviewed and updated yearly with the directors.”

Form 990, Page 6, Part VI, Line 19

“03. Governing documents, etc, available to the public (part vi, line 19) the organization makes its governing documents, conflict of interest policy and financial statements available to the public and interested parties. Those copies can be obtained by contacting the treasurer.”

Filing and Contact Details

Filer

Filer Name
Lee Cemetery Perpetual Care &
EIN
61-1258444
Phone
6067763680
Address
PO BOX 453, MOREHEAD, KY 40351

Signing Officer

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

Organization Details

Principal Officer
Eddie Holbrook
Formed
1994
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Baldwin Cpas Pllc
Address
114 N MAIN CROSS ST, FLEMINGSBURG, KY 41041-1361
Preparer
Timothy S Eldridge
Phone
6068493431
Raw XML Appendix307 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt001. FORM 990 GOVERNING BODY REVIEW (PART VI, LINE 11) A COPY OF THE COMPLETED FORM 990 IS PROVIDED TO EACH BOARD MEMBER FOR REVIEW. ANY ISSUES FOUND ARE REPORTED TO THE TREASURER. THE TREASURER MEETS WITH THE ACCOUNTANT RESPONSIBLE FOR PREPARING THE RETURN TO DISCUSS AND RESOLVE THOSE ISSUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt102. CONFLICT OF INTEREST POLICY COMPLIANCE (PART VI, LINE 12C) COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED AND UPDATED YEARLY WITH THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt203. GOVERNING DOCUMENTS, ETC, AVAILABLE TO THE PUBLIC (PART VI, LINE 19) THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AND INTERESTED PARTIES. THOSE COPIES CAN BE OBTAINED BY CONTACTING THE TREASURER.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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ReturnHeader/ReturnTs02025-07-21T09:36:27-04:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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