2024-11-11T07:39:12-06:00 2023-12-31 201518594 RFH PLLC 300 WEST VINE STREET STE 800 LEXINGTON KY 405071812 990 2023-01-01 611356926 KENTUCKY LAW ENFORCEMENT MEMORIAL FOUNDATION KENT 8596228081 4449 KIT CARSON DRIVE RICHMOND KY 40475 KEVIN RADER SECRETARY/ TREASURER 8596228081 2024-11-07 1 1 ANDREW W DEMOSS CPA P01418319 8592311800 2023 2024-10-15 13:58:12Z KEVIN RADER 4449 KIT CARSON DRIVE RICHMOND KY 40475 270788 0 X WWW.KLEMF.COM X 1999 KY MAINTAINS STATEWIDE LAW ENFORCEMENT MEMORIAL MONUMENT. PROVIDES MONETARY GRANTS TO SURVIVORS OF KENTUCKY PEACE OFFICERS KILLED IN THE LINE OF DUTY. PROVIDES SCHOLARSHIPS, MEDICAL AND EMERGENCY RELIEF GRANTS TO OFFICERS AND THEIR FAMILIES. PROVIDES TRAVEL AID FOR SURVIVORS. 25 25 0 12 0 0 173588 188459 0 0 45792 38502 36074 33880 255454 260841 243000 107000 0 0 0 0 0 0 0 59421 56083 302421 163083 -46967 97758 1231771 1404473 200 200 1231571 1404273 SEE SCHEDULE O 0 0 136504 107000 PROVIDE LIMITED EDUCATIONAL ASSISTANCE TO FAMILY MEMBERS OF SLAIN OFFICERS AND TO SERVING OFFICERS AND THEIR FAMILIES. PROVIDE LIMITED IMMEDIATE FINANCIAL ASSISTANCE TO SERVING OFFICERS AND THEIR FAMILY MEMBERS OF SLAIN OFFICERS (MEDICAL, EMERGENCY RELIEF AND DEATH MONETARY GRANTS). ALSO, PROVIDE APPROPRIATE RECOGNITION FOR SLAIN KENTUCKY LAW ENFORCEMENT OFFICERS THROUGH THE ERECTION AND MAINTENANCE OF A MEMORIAL MONUMENT AND PUBLIC CEREMONIES - POTENTIALLY THOUSANDS ARE INVOLVED, AND INDEED HAVE BEEN THROUGH THE YEARS. 136504 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 KY X KEVIN RADER 8596228081 4449 KIT CARSON DRIVE RICHMOND KY 40475 X BRIAN BOWLING CHAIR 3.00 X X 0 0 0 DREXEL NEAL VICE CHAIR 3.00 X X 0 0 0 KEVIN RADER SECRETARY/TREASURER 3.00 X X 0 0 0 TOM SZURLINSKI DIRECTOR 1.00 X 0 0 0 JOHN BIZZACK DIRECTOR 1.00 X 0 0 0 JOE BONOMO DIRECTOR 1.00 X 0 0 0 PENNY BOWLES DIRECTOR 1.00 X 0 0 0 HERB BOWLING DIRECTOR 1.00 X 0 0 0 TUCKER BULLEIT III DIRECTOR 1.00 X 0 0 0 KAREN CASSIDY DIRECTOR 1.00 X 0 0 0 PHIL CRUMPTON DIRECTOR 1.00 X 0 0 0 DAVID CULLER DIRECTOR 1.00 X 0 0 0 BEN ELDER DIRECTOR 1.00 X 0 0 0 GARY GINN DIRECTOR 1.00 X 0 0 0 KELLY HEALY DIRECTOR 1.00 X 0 0 0 NICOLAI JILEK DIRECTOR 1.00 X 0 0 0 RACHEL LINGENFELTER DIRECTOR 1.00 X 0 0 0 BRIAN MAINES DIRECTOR 1.00 X 0 0 0 DAVID MCFADDIN DIRECTOR 1.00 X 0 0 0 JAMES MILLS DIRECTOR 1.00 X 0 0 0 MORGAIN PATTERSON DIRECTOR 1.00 X 0 0 0 FRAN ROOT DIRECTOR 1.00 X 0 0 0 RYAN STRAW DIRECTOR 1.00 X 0 0 0 LAWRENCE WEATHERS DIRECTOR 1.00 X 0 0 0 ANN WITTE DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 188459 188459 28622 28622 9880 0 9880 9880 9880 40940 9947 30993 30993 2887 0 2887 2887 260841 0 0 72382 107000 107000 9950 9950 6161 6161 8347 8347 1315 1315 6894 6894 806 806 MONUMENT MAINTENANCE 16424 16424 CEREMONIES 6186 6186 163083 136504 26579 0 123727 170455 37138 37400 4353 2274 2224 369140 127881 223154 241259 843399 950861 1231771 1404473 200 200 200 200 X 270794 319214 960777 1085059 1231571 1404273 1231771 1404473 97758 74944 0 X 0 1 X 1 0 X 181922 173181 179623 173589 188459 896774 18547 22768 21015 42355 40940 145625 200469 195949 200638 215944 229399 1042399 0 0 0 1042399 23962 15971 33125 28529 25622 127209 23962 15971 33125 28529 25622 127209 224431 211920 233763 244473 255021 1169608 0.89120 0.88610 0.10880 0.11390 X 369140 127881 241259 241259 BENEFICIAL INTEREST IN TRUST 950861 F 950861 X 340106 74944 9947 84891 255215 5626 5626 260841 167404 9947 9947 157457 5626 5626 163083 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; HOWEVER, THE FOUNDATION IS NOT EXEMPT FROM TAX IMPOSED UPON UNRELATED ACTIVITY INCOME. THE FOUNDATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, THE FOUNDATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE FOUNDATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR POSSIBLE RELATED INTEREST OR PENALTIES. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 9,947. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 9,947. ANNUAL GOLF SCRAMBLE 19900 19900 5533 BG GOLF SCRAMBLE 17400 17400 4414 1 3640 3640 40940 40940 9947 9947 30993 1 PEACE OFFICER FAMILY SCHOLARSHIP 26 44500 PEACE OFFICER EMERGENCY RELIEF GRANTS 2 5000 PEACE OFFICER MEDICAL GRANTS 13 32500 PEACE OFFICER DEATH GRANTS 5 25000 PART I, LINE 2: RECIPIENTS OF THE SCHOLARSHIP GRANT ARE REQUIRED TO SHOW PROOF OF ENROLLMENT FOR ELIGIBILITY. ALL OTHER ADDITIONAL GRANTS ARE DOCUMENTED BASED ON THE NEED FOR FUNDS. FORM 990, PART VI, SECTION A, LINE 2 HERB BOWLING AND BRIAN BOWLING HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B TREASURER REVIEWS FORM 990 AND SCHEDULES AND INQUIRES OF INDEPENDENT CPA PREPARER OF FORM 990 IF THERE ARE ANY QUESTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.