2026-03-03T16:07:43-05:00 2025-12-31 611291670 HARROD & ASSOCIATES 2 HMB CIRCLE A FRANKFORT KY 406012351 990 2025-01-01 610196650 FRANKFORT CEMETERY COMPANY INC FRAN 5022272403 215 EAST MAIN STREET FRANKFORT KY 40601 BILL RODGERS JR CO-CHAIR 5022272403 2026-02-25 true DAVID R HARROD CPA P00875654 5026957300 2026-02-27 2025 2025-03-06 01:10:19Z BILL RODGERS JR 652296 false X WWW.FRANKFORT-CEMETERY.ORG X 1844 KY PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY, MANAGEMENT OF THE OPERATIONS AND PRESERVATION OF THE HISTORICAL SIGNIFICANCE OF THE PROPERTY. 7 7 6 0 6200 20465 309543 291657 245641 308974 31200 561384 652296 0 0 260839 214591 0 0 309793 435240 570632 649831 -9248 2465 6265810 6640743 10429 10601 6255381 6630142 PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY AND PRESERVE AND SHARE THE HISTORY OF THIS PROPERTY. false false PROVIDE SERVICES IN MAINTENANCE AND UPKEEP OF THE CEMETERY AND PRESERVE AND SHARE THE HISTORY OF THE PROPERTY INCLUDING ARCHIVING RECORDS AND PROVIDING ASSISTANCE TO VISITORS IN LOCATING GRAVESITES AND GUIDED HISTORICAL TOURS. false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 15 0 6 true false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false KY X FRANKFORT CEMETERY 5022272403 215 EAST MAIN STREET FRANKFORT KY 40601 X SUSAN CUNNINGHAM CO-CHAIR X X 0 0 0 BILL RODGERS JR CO-CHAIR X X 0 0 0 JACKIE HERNANDEZ DIRECTOR X 0 0 0 LEE WATERFIELD DIRECTOR X 0 0 0 NATHAN GOINS DIRECTOR X 0 0 0 TODD MCDANIEL DIRECTOR X 0 0 0 FRANCES GREENE DIRECTOR X 0 0 0 false false false 20465 20465 INTERMENT 136172 136172 LOT SALES 135190 135190 FOUNDATION PREPARATION 18496 18496 OTHER REVENUE 1799 1799 291657 182117 182117 126857 126857 126857 126857 ERC CREDIT 31200 31200 31200 652296 631831 173004 3335 24348 13904 18612 63640 598 4761 1710 93 20648 20579 CONTRACT LABOR 170171 SUPPLIES 34457 REPAIRS & EXPENSES 23461 TREE CARE & MAINTENANCE 22900 53610 649831 0 0 0 52 6163 12457 18427 181791 173938 44 1117456 852543 285561 264913 5785905 6177302 6265810 6640743 10429 10601 10429 10601 X 4954642 5276879 1300739 1353263 6255381 6630142 6265810 6640743 2465 372296 X false false false 1176973 38992 53747 94769 1174943 1136394 22849 102215 84485 1176973 1137264 24699 52942 78511 1136394 1099400 32458 39821 34415 1137264 1067341 27031 32867 27839 1099400 1.00000 true false 1 1 652927 492594 160333 307999 273179 34820 156529 86770 69759 264913 SCHEDULE D, PAGE 2, PART V, LINE 4 THESE FUNDS ARE MANDATED TO BE SET ASIDE BY KENTUCKY STATUE IN ORDER TO PROVIDE FUNDS TO MAINTAIN THE CEMETERY GROUNDS IN PERPETUITY. THESE FUNDS ARE HELD BY A FINANCIAL INSTITUTION IN A TRUST. ONLY THE ANNUAL INCOME OF THE TRUST IS AVAILABLE TO BE USED FOR THE UPKEEP AND MAINTENANCE OF THE CEMETERY GROUNDS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE FULL BOARD PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE PRESIDENT AND BOARD MEMBERS ARE RESPONSIBLE FOR REPORTING AND ADDRESSING ANY POTENTIAL CONFLICTS OF INTEREST. ALL ARE REGULARLY REMINDED OF THIS POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVEIWS THE MANAGER'S COMPENSATION ANNUALLY. ANY ADJUSTMENTS ARE MADE AT THE TIME OF REVIEW. COMPARABLY PAID INDIVIDUALS AT LIKE ORGANIZATIONS ARE CONSIDERED AS WELL AS JOB PERFORMANCE, ETC. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE CEMETERY OFFICES.