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Nonprofit · EIN 61-0258835

LEXINGTON CEMETERY COMPANY

Tax-exempt · LEXINGTON, KY 40508

Financials

$5.1M$4.3M2023$36.7M$4.5M2024$10M$4.6M2025
Revenue Expenses · by fiscal year end
Financials of LEXINGTON CEMETERY COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$10,042,724$4,565,996$5,476,728$184,852,641$194,334$184,658,307
December 31, 2024990$36,703,422$4,463,129$32,240,293$160,026,206$203,275$159,822,931
December 31, 2023990$5,128,982$4,293,762$835,220$141,631,041$190,799$141,440,242
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$85,668
Program service revenue
$2,987,205
Investment income
$6,726,046
Net gain from sales of assets
$1,400,496
Other revenue
$243,805

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$359,885
Other salaries and wages
$1,311,597
Salaries, compensation and benefits (total)
$2,215,665
Professional fundraising fees
$0
Legal fees
$10,474
Accounting fees
$34,265
Occupancy
$382,828
Depreciation
$199,084

Balance sheet and other

Total assets, start of year
$160,026,206
Total assets, end of year
$184,852,641
Total liabilities, end of year
$194,334
Net assets, end of year
$184,658,307
Land, buildings and equipment
$5,735,544
Publicly traded securities
$177,094,366
Net assets without donor restrictions
$172,970,083
Net assets with donor restrictions
$11,688,224
Gross receipts
$21,518,545
Employees
29
Volunteers
9
Year formed
1948
State of legal domicile
KY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MILES T PENNPRESIDENT
Officer
40$167,095$36,132
KATHLEEN SPEARSCHIEF FINANCIAL OFFICER
Officer
40$140,215$16,443
PATRICK K GANAHLASSISTANT MANAGER
Highest-paid employee
40$116,334$23,445
LARRY D CARTERHEAD GROUNDS FOREMAN
Highest-paid employee
40$105,565$25,357
MICHAEL L ADESDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS ALEXANDERDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS OWENSDIRECTOR
Trustee or director
0.5$0$0
ANTHANY BEATTY SRSECRETARY
Trustee or director, Officer
0.5$0$0
ROBERT A BREWERVICE CHAIRMAN
Trustee or director, Officer
0.5$0$0
BILL HENKELDIRECTOR
Trustee or director
0.5$0$0
MELINDA KARNS LINDYTREASURER
Trustee or director, Officer
0.5$0$0
MARY NOBLEDIRECTOR
Trustee or director
0.5$0$0
KIMBERLY DECAMPCHAIRMAN
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensationOther / benefits
MILES T PENNPRESIDENT
Officer
40$161,038$28,931
KATHLEEN SPEARSCHIEF FINANCIAL OFFICER
Officer
40$134,839$13,852
PATRICK K GANAHLASSISTANT MANAGER
Highest-paid employee
40$112,170$20,224
LARRY D CARTERHEAD GROUNDS FOREMAN
Highest-paid employee
40$102,749$22,070
MICHAEL L ADESDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS ALEXANDERDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS OWENSDIRECTOR
Trustee or director
0.5$0$0
ANTHANY BEATTY SRSECRETARY
Trustee or director, Officer
0.5$0$0
ROBERT A BREWERVICE CHAIRMAN
Trustee or director, Officer
0.5$0$0
BILL HENKELDIRECTOR
Trustee or director
0.5$0$0
MELINDA KARNS LINDYTREASURER
Trustee or director, Officer
0.5$0$0
MARY NOBLEDIRECTOR
Trustee or director
0.5$0$0
KIMBERLY DECAMPCHAIRMAN
Trustee or director, Officer
1$0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensationOther / benefits
MILES T PENNPRESIDENT
Officer
40$156,435$27,633
KATHLEEN SPEARSCHIEF FINANCIAL OFFICER
Officer
40$130,921$16,857
MICHAEL L ADESDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS ALEXANDERDIRECTOR
Trustee or director
0.5$0$0
DOUGLAS OWENSDIRECTOR
Trustee or director
0.5$0$0
ANTHANY BEATTY SRSECRETARY
Trustee or director, Officer
0.5$0$0
ROBERT A BREWERVICE CHAIRMAN
Trustee or director, Officer
0.5$0$0
KIMBERLY DECAMPCHAIRMAN
Trustee or director, Officer
1$0$0
BILL HENKELDIRECTOR
Trustee or director
0.5$0$0
MELINDA KARNS LINDYTREASURER
Trustee or director, Officer
0.5$0$0
MARY NOBLEDIRECTOR
Trustee or director
0.5$0$0

Address and contacts

Address (IRS master file)
833 W MAIN ST, LEXINGTON, KY 40508-2094
Principal officer (990 for 2025)
KATHLEEN SPEARS, 833 WEST MAIN STREET, LEXINGTON, KY 40508
Signed the 990
KATHLEEN SPEARS, CFO
Phone
(859) 255-5622
Website
LEXCEM.ORG
Return prepared by
DEMING MALONE LIVESAY & OSTROFF PSC

Mission

TO HONOR, CELEBRATE, AND MAINTAIN IN PERPETUITY THE BEAUTY AND DIGNITY OF OUR CEMETERY FOR PAST, PRESENT, AND FUTURE GENERATIONS.

990 for the year ended December 31, 2025

Program accomplishments

  • SALES OF LOTS, NICHES, CRYPTS, AND SCATTERING
    revenue $1,874,856
  • INTERNMENTS
    revenue $894,575
  • CREMATION
    revenue $217,774

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
61-0258835
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
1950
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$184,852,641
Income (IRS master file)
$21,518,545

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$10,042,724$4,565,996$184,852,641XML
990December 2024$36,703,422$4,463,129$160,026,206IRS
990December 2023$5,128,982$4,293,762$141,631,041XML
990December 2022$19,340,133$4,033,170$117,235,275IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-0258835).

Questions about LEXINGTON CEMETERY COMPANY

What is the EIN of LEXINGTON CEMETERY COMPANY?
The employer identification number (EIN) of LEXINGTON CEMETERY COMPANY is 61-0258835.
Is LEXINGTON CEMETERY COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1950.
Are donations to LEXINGTON CEMETERY COMPANY tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does LEXINGTON CEMETERY COMPANY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LEXINGTON CEMETERY COMPANY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LEXINGTON CEMETERY COMPANY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of LEXINGTON CEMETERY COMPANY?
The 990 for the year ended December 31, 2025 names KATHLEEN SPEARS.
Who are the officers and directors of LEXINGTON CEMETERY COMPANY?
The 990 for the year ended December 31, 2025 lists 13 people; 4 received compensation from the organization, the highest $167,095 (MILES T PENN, PRESIDENT).
How much revenue does LEXINGTON CEMETERY COMPANY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $10,042,724, expenses of $4,565,996 and total assets of $184,852,641 at year end.

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