2024-11-12T08:33:01-06:00 2023-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2023-01-01 610153020 CAVE HILL CEMETERY COMPANY CAVE 5024515655 701 BAXTER AVENUE LOUISVILLE KY 40204 CHRIS ROWAN VICE PRESIDENT/CFO 5024515630 2024-11-06 1 0 MELINDA L HECK P01392306 5024269660 2024-11-06 2023 2024-10-15 13:58:12Z CHRIS ROWAN 701 BAXTER AVE LOUISVILLE KY 40204 15433009 0 X WWW.CAVEHILLCEMETERY.COM X 1848 KY THE ORGANIZATION'S MISSION IS THAT OF A PERPETUAL CEMETERY, PROVIDING BURIAL LOTS, BURIAL SERVICES, AND PERPETUAL MAINTENANCE OF THE GROUNDS. 9 8 82 14 0 0 0 0 4754967 4979730 1242643 1610853 4232627 4088142 10230237 10678725 0 0 0 0 4351937 4649414 0 0 0 3999431 4576776 8351368 9226190 1878869 1452535 60168608 68895983 712254 686083 59456354 68209900 THE ORGANIZATION'S MISSION IS THAT OF A PERPETUAL CEMETERY, PROVIDING BURIAL LOTS, BURIAL SERVICES, AND PERPETUAL MAINTENANCE OF THE GROUNDS. 0 0 9226190 9067872 CEMETERY MAINTAINED THE BURIAL PLOTS, PROVIDED BURIAL SERVICES, AND MANAGED THE GENERAL OPERATIONS OF THE CEMETERY GROUNDS. 9226190 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 1 0 0 82 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 KY X CAVE HILL CEMETERY COMPANY 5024515630 701 BAXTER AVENUE LOUISVILLE KY 40204 J MCFERRAN BARR II CHAIRMAN 1.00 3.00 X X 0 0 0 BARBARA ROBINSON BOARD MANAGER 1.00 X 0 0 0 JOSEPH R GATHRIGHT JR BOARD MANAGER 1.00 X 0 0 0 BRUCE K DUDLEY BOARD MANAGER 1.00 X 0 0 0 PAUL J BICKEL III BOARD MANAGER 1.00 3.00 X 0 0 0 ALLEN F STEINBOCK BOARD MANAGER 1.00 2.00 X 0 0 0 SUSAN DABNEY LAVIN BOARD MANAGER 1.00 X 0 0 0 JAMES A HILLEBRAND BOARD MANAGER 1.00 2.00 X 0 0 0 FRANK O BARLOW BOARD MANAGER 1.00 0.00 X 0 0 0 GWEN MOONEY PRESIDENT/CEO 34.00 6.00 X 358999 0 19999 CHRIS ROWAN VICE PRESIDENT/CFO 34.00 6.00 X 204960 0 26180 BRUCE NAPPER SALESMAN 40.00 X 125204 0 12590 WILLIAM EVANS SALESMAN 40.00 X 189388 0 27418 878551 0 86187 4 0 1 0 TURF TECH 914 N ENGLISH STATION ROAD A2 LOUISVILLE KY 40223 LAWN SERVICE 696612 SOUTHERN GRANITE CO 1054 W TATE ST ELBERTON GA 30635 MONUMENTS AND MARKERS 257320 LIBS PAVING 6931 ATKINS ROAD FLOYDS KNOBS IN 47119 ROAD PAVING 189485 PNC BANK PO BOX 91309 CLEVELAND OH 44101 INVESTMENT SERVICES 182866 WLKY TV 1918 MELLWOOD AVE LOUISVILLE KY 40206 ADVERTISEMENTS 171070 9 PRESERVATION FUND INCOME 900099 2820000 2820000 INTERMENT FEES 900099 890699 890699 ENDOWMENT CARE INCOME 900099 889814 889814 FOUNDATIONS 900099 343293 343293 ANNUAL CARE 900099 35924 35924 4979730 999134 999134 4515972 3904253 611719 611719 611719 4931346 850031 4081315 4081315 MISCELLANEOUS REVENUE 900099 6827 6827 6827 10678725 9067872 0 1610853 X 610138 3168207 186800 376654 307615 2317 5745 38000 249247 1033731 236977 517758 152254 76082 985159 336579 221054 GROUNDS MAINTENANCE 625826 EMPLOYEE APPRECIATION 96047 9226190 643192 277630 1230550 1329791 1050698 4200021 48824 76527 7108829 3922476 4815141 3186353 52306940 59734899 73263 90762 60168608 68895983 577234 547322 61462 62854 73558 75907 712254 686083 X 59456354 68209900 59456354 68209900 60168608 68895983 1452535 7301011 0 X 0 1 X 1 0 47012432 1676614 7663483 -988381 55364148 53678487 2723360 -8447937 -941478 47012432 41105224 3368282 10561238 -1356257 53678487 35285412 1940014 5183443 -1303645 41105224 28250433 1703915 7044052 -1712988 35285412 1.00000 0.00000 0.00000 0 1 1 4770512 2126953 2643559 2338317 1795523 542794 3186353 DUE TO AFFILIATE 75907 75907 X 16745330 7301011 7301011 9444319 249247 985159 1234406 10678725 7991784 0 7991784 249247 985159 1234406 9226190 PART V, LINE 4: INVESTMENTS ARE HELD BY THE ORGANIZATION FOR THE SPECIFIC PURPOSE OF MAINTAINING THE CEMETERY GROUNDS AND BUILDINGS. ADDITIONAL FUNDS ARE MAINTAINED FOR CATASTROPHIC EMERGENCY SITUATIONS AND FOR THE FUTURE DEVELOPMENT OF CEMETERY PROPERTY. PART X, LINE 2: CAVE HILL CEMETERY COMPANY IS EXEMPT FROM FEDERAL, STATE, AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(13). THE ORGANIZATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSES MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2023 AND 2022, 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 YEARS THEN ENDED. PART XI, LINE 4B - OTHER ADJUSTMENTS: PAYMENT TO AFFILIATE 985,159. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENT TO AFFILIATE 985,159. X 1 1 X X X 0 0 0 GWEN MOONEY PRESIDENT/CEO 229840 0 105000 0 24159 0 0 0 19999 0 378998 0 0 0 CHRIS ROWAN VICE PRESIDENT/CFO 159960 0 45000 0 0 0 0 0 26180 0 231140 0 0 0 WILLIAM EVANS SALESMAN 189388 0 0 0 0 0 0 0 27418 0 216806 0 0 0 PART I, LINE 1A CAVE HILL CEMETERY COMPANY POLICY ALLOWS SPOUSES TO ACCOMPANY AUTHORIZED EMPLOYEES ON COMPANY RELATED TRIPS. THE EMPLOYEE REIMBURSES THE COMPANY FOR ALL SPOUSE RELATED EXPENDITURES. J MCFERRAN BARR II BOARD MANAGER (CHAIRMAN) THE ORGANIZATION MAINTAINS A BROKERAGE ACCOUNT AT AN INSTITUTION WHERE THE BOARD MANAGER IS AN OFFICER. BROKERAGE FEES WERE DISBURSED TO THE INSTITUTION. 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C WHEN CONSIDERING A NEW TRANSACTION, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT. AN INTERESTED PERSON IS SOMEONE HAVING A DIRECT OR INDIRECT FINANCIAL INTEREST THROUGH A BUSINESS OR OTHER LEGAL ENTITY OR THROUGH AN IMMEDIATE FAMILY MEMBER, A CONFLICT OF INTEREST IS THEN VOTED UPON. THESE RECORDS ARE KEPT AND MEMBERS OF THE BOARD ANNUALLY SIGN A STATEMENT THAT THEY HAVE RECEIVED, UNDERSTAND AND COMPLY WITH THE WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 CAVE HILL CEMETERY'S 990, RULES AND REGULATIONS, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW AT CEMETERY'S ADMINISTRATION OFFICE. FORM 990, PART IX, LINE 11G CONTRACT LABOR AND GUARD SERVICES 1,033,731. CAVE HILL INVESTMENT CO 701 BAXTER AVENUE LOUISVILLE KY 40204 610153020 MAINTAIN THE INVESTMENTS OF CAVE HILL CEMETERY KY 501(C)(13) CAVE HILL CEMETERY COMPANY 1 CAVE HILL HERITAGE FOUNDATION 701 BAXTER AVENUE LOUISVILLE KY 40204 610153020 TO EDUCATE THE PUBLIC ABOUT THE HISTORY OF CAVE HILL CEMETERY KY 501(C)(3) 170(B)(1)(A)(VI) CAVE HILL CEMETERY COMPANY 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 CAVE HILL INVESTMENT CO R 985159 LOT REVENUE FORMULA CAVE HILL INVESTMENT CO S 3709814 INVESTMENT REVENUE FORMULA