2025-04-02T14:06:09-05:00 2024-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2023-07-01 316064854 CINCINNATI FOUNDATION FOR MORTUARY EDUCATION CINC 5137612020 645 W NORTH BEND ROAD CINCINNATI OH 45224 JACK E LECHNER JR PRESIDENT 5137612020 2025-03-21 1 1 MELESA BEHYMER P01380154 9372235247 2025-02-24 2023 2025-03-06 01:10:19Z JACK E LECHNER JR 645 W NORTH BEND ROAD CINCINNATI OH 45224 4084822 0 X WWW.CCMS.EDU X 1966 OH WE STRIVE TO PROVIDE THE BEST EDUCATION POSSIBLE FOR THE ENTRY LEVEL PRACTICE OF FUNERAL SERVICE. 11 11 24 11 0 0 52252 508607 1897740 2408965 2693 27457 98117 66804 2050802 3011833 0 0 0 0 1408318 1385384 0 0 436454 1576891 2005951 2985209 3391335 -934407 -379502 6231817 7446257 3372307 4981988 2859510 2464269 MORTUARY EDUCATION ENDEAVORS TO DEVELOP PROFESSIONALS WHO CAN FUNCTION WITH DISTINCTION WITHIN THEIR CHOSEN PROFESSION AND WITHIN THE COMMUNITY OF LIFE. WE STRIVE TO PROVIDE THE BEST EDUCATION POSSIBLE FOR THE ENTRY LEVEL PRACTICE OF FUNERAL SERVICE. 0 0 2332829 2482759 ALL PROGRAM SERVICE ACTIVITY IS FOR MORTUARY EDUCATION. WE SERVE APPROXIMATELY 133 STUDENTS ANNUALLY. AT THE END OF 2023 WE ALSO STARTED OFFERING HUMAN AND PET CREMATION SERVICES THROUGH THE EDUCATIONAL CREMATION CENTER. 2332829 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 34 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X THE ORGANIZATION 5137612020 645 W NORTH BEND ROAD CINCINNATI OH 45224 MICHAEL RYAN BOARD CHAIR 1.00 X X 0 0 0 KENN PETERSON TREASURER 1.00 X X 0 0 0 KATHLEEN SHAFFER VICE CHAIR 1.00 X X 0 0 0 STEVE BITTNER BOARD MEMBER 1.00 X 0 0 0 COLEEN ELLIS BOARD MEMBER 1.00 X 0 0 0 JIM FLYNN BOARD MEMBER 1.00 X 0 0 0 DUANE HEDRICK BOARD MEMBER 1.00 X 0 0 0 TIM KING BOARD MEMBER 1.00 X 0 0 0 POUL LEMASTERS BOARD MEMBER 1.00 X 0 0 0 LAURA NOBBE SECRETARY 1.00 X X 0 0 0 JEROME WEAVER BOARD MEMBER 1.00 X 0 0 0 JACK E LECHNER JR PRESIDENT AND CEO 40.00 X 206743 0 61416 JEROME WEBSTER PHD CHIEF OPERATING OFFICER 40.00 X 101403 0 4729 308146 0 66145 2 0 1 0 0 35735 472872 432505 508607 TUITION AND FEES 611710 2204885 2204885 PREPARATION ROOM REVENE 611710 204080 204080 2408965 11238 11238 1041078 1000723 24136 40355 -24136 16219 16219 2146 35735 9136 -6990 -6990 100982 38994 61988 61988 MISC 900099 11806 11806 11806 3011833 2482759 0 20467 X 240642 80214 80214 80214 838447 532562 71032 234853 46807 36744 2954 7109 159693 128333 8300 23060 99795 78341 6298 15156 68049 47029 19287 1733 29959 20705 8491 763 3481 3481 612976 423627 173735 15614 28623 21902 6721 101852 90142 7414 4296 195872 173351 14259 8262 50710 36211 2723 11776 7419 5298 398 1723 188191 188191 214755 182542 21475 10738 24477 22928 1033 516 STUDENTS 144027 142546 1481 SUPPLIES 129745 128055 1127 563 EVENT 50635 42681 3210 4744 MAINTENANCE 48139 42067 4048 2024 107041 97551 4382 5108 3391335 2332829 622052 436454 230373 245303 100355 100000 20606 48829 50312 41967 2001 9470795 2704116 4869498 6766679 705242 0 255431 241478 6231817 7446257 254906 310696 15000 11000 3102401 4660292 3372307 4981988 X 2671348 2303631 188162 160638 2859510 2464269 6231817 7446257 X -379502 -16457 718 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 604974 604974 6584285 1396648 5187637 211651 65950 145701 1732853 1041374 691479 337032 200144 136888 6766679 LOAN FROM CONTROLLED ENTITY 358344 LONG TERM LOAN PAYABLE ECC NORTH 3073259 CURRENT LEASE LIABILITY 15185 LONG-TERM LEASE LIABILITY 47528 LONG TERM LOAN PAYABLE NSBT 1181350 DEBT ISSUANCE COSTS -15374 4660292 X PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATE IN JEOPARDY AS OF JUNE 30, 2024 AND 2023. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 SCHEDULE E PART I LINE 3 IT IS ON THE ORGANIZATION'S WEBSITE. IT IS ALSO RESTATED DURING OPEN HOUSES AND ORIENTATION. FINALLY, IT IS LISTED IN THE STUDENT HANDBOOK. CCMS DOES NOT USE NEWSPAPER OR BROADCAST MEDIA FOR SOLICITATION OF STUDENTS AND THE POLICY OF NON-DISCRIMINATION IS STATED ON THE FRONT OF CCMS PRINTED MATERIALS (CATALOG, HANDBOOK, AND ON THE FRONT PAGE OF THE CATALOG AS LISTED ON THE CCMS INTERNET WEBSITE). GOLF OUTING 37881 35735 2146 1060 4283 3793 37881 35735 2146 1060 4283 3793 9136 -6990 X 0 0 0 0 0 0 0 0 0 JACK E LECHNER JR PRESIDENT AND CEO 206743 0 0 0 0 0 0 0 61416 0 268159 0 0 0 X EQUIPMENT 3 432505 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY AT THE FINANCE COMMITTEE MEETING. A COPY OF THE TAX RETURN IS MAILED TO ANY MEMBER WHO IS UNABLE TO ATTEND THE FINANCE COMMITTEE MEETING. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT ANNUALLY REQUIRES OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO NOTIFY THEM OF ANY POSSIBLE CONFLICTS OF INTEREST AND SIGN A CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS APPROVES ALL SALARIES. SALARY IS NEGOTIATED BETWEEN THE PRESIDENT AND THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS PROVIDED UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 382,551. MANAGEMENT AND GENERAL EXPENSES 156,889. FUNDRAISING EXPENSES 14,100. TOTAL EXPENSES 553,540. PAYROLL FEES: PROGRAM SERVICE EXPENSES 41,076. MANAGEMENT AND GENERAL EXPENSES 16,846. FUNDRAISING EXPENSES 1,514. TOTAL EXPENSES 59,436. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS 718. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. CINCINNATI FOUNDATION FOR MORTUARY EDUCATION TRUST 645 W NORTH BEND RD CINCINNATI OH 45224 316258237 MORTUARY EDUCATION TRUST OH 501(C)(3) 509(A)(3) TYPE 1 CINCI FOUNDATION FOR MORTUARY EDUCATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0