Nonprofit · EIN 61-1131041
WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND
Tax-exempt · LEXINGTON, KY 40588
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $126,458 | $63,574 | $62,884 | $1,624,192 | $0 | $1,624,192 |
| December 31, 2024 | 990 | $172,068 | $45,925 | $126,143 | $1,561,308 | $0 | $1,561,308 |
| December 31, 2023 | 990 | $80,894 | $57,282 | $23,612 | $1,435,166 | $0 | $1,435,166 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $14,032
- Investment income
- $112,426
- Net gain from sales of assets
- $37,243
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,994
- Accounting fees
- $1,745
Balance sheet and other
- Total assets, start of year
- $1,561,308
- Total assets, end of year
- $1,624,192
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,624,192
- Publicly traded securities
- $866,599
- Gross receipts
- $218,453
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1994
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUDLEY TAYLOR | PRESIDENT Trustee or director, Officer | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY Trustee or director, Officer | 1 | $0 |
| CAROLYN PACE | TREASURER Trustee or director, Officer | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER Trustee or director | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER Trustee or director | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER Trustee or director | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| CENTRAL BANK & TRUST COMPANY | TRUSTEE Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUDLEY TAYLOR | PRESIDENT Trustee or director, Officer | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY Trustee or director, Officer | 1 | $0 |
| CAROLYN PACE | TREASURER Trustee or director, Officer | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER Trustee or director | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER Trustee or director | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER Trustee or director | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| CENTRAL BANK & TRUST COMPANY | TRUSTEE Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUDLEY TAYLOR | PRESIDENT Trustee or director, Officer | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY Trustee or director, Officer | 1 | $0 |
| CAROLYN PACE | TREASURER Trustee or director, Officer | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER Trustee or director | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER Trustee or director | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER Trustee or director | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER Trustee or director | 0.25 | $0 |
| CENTRAL BANK & TRUST COMPANY | TRUSTEE Institutional trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1360, LEXINGTON, KY 40588-1360
- In care of
- % CENTRAL BANK & TRUST CO
- Principal officer (990 for 2025)
- CENTRAL BANK TRUST CO, PO BOX 1360, LEXINGTON, KY 40588
- Signed the 990
- CENTRAL BANK TRUST CO, TRUSTEE
- Phone
- (859) 253-8106
- Return prepared by
- DEAN DORTON ALLEN FORD PLLC
Mission
TO MAINTAIN A SEPARATE ACCOUNT FOR 20% OF SALES OF CEMETERY LOTS TO BE SET ASIDE, AS REQUIRED BY STATE LAW, FOR THE PURPOSE OF PERPETUAL CARE OF THE LOTS OF THOSE BURIED IN THE CEMETERY.
Program accomplishments
- TO HOLD AND INVEST ASSETS WHOSE INCOME WILL BE APPLIED TO BEAUTIFY, MAINTAIN AND CARE FOR SPECIFIC BURIAL LOTS AND ADJACENT GROUNDS, FOR WHICH DEPOSITS HAVE BEEN MADE.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1131041
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $1,624,192
- Income (IRS master file)
- $218,453
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $126,458 | $63,574 | $1,624,192 | XML |
| 990 | December 2024 | $172,068 | $45,925 | $1,561,308 | XML |
| 990 | December 2023 | $80,894 | $57,282 | $1,435,166 | XML |
| 990 | December 2022 | $44,820 | $82,068 | $1,411,555 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 61-1131041).
Questions about WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND
- What is the EIN of WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND?
- The employer identification number (EIN) of WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND is 61-1131041.
- Is WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 2003.
- Are donations to WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND 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 WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND 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 WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND 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 WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND?
- The 990 for the year ended December 31, 2025 names CENTRAL BANK TRUST CO.
- Who are the officers and directors of WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does WINCHESTER CEMETERY COMPANY STATUTORY PERPETURAL CARE FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $126,458, expenses of $63,574 and total assets of $1,624,192 at year end.
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