Nonprofit · EIN 61-1258444
LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND
Tax-exempt · MOREHEAD, KY 40351
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $79,897 | $30,740 | $49,157 | $952,761 | $0 | $952,761 |
| December 31, 2024 | 990 | $57,088 | $28,897 | $28,191 | $908,642 | $0 | $908,642 |
| December 31, 2023 | 990 | $40,476 | $22,786 | $17,690 | $841,585 | $0 | $841,585 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $550
- Program service revenue
- $0
- Investment income
- $79,347
- Net gain from sales of assets
- $48,739
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $21,114
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $21,114
- Management and general (functional)
- $9,626
Balance sheet and other
- Total assets, start of year
- $908,642
- Total assets, end of year
- $952,761
- Total liabilities, end of year
- $0
- Net assets, end of year
- $952,761
- Publicly traded securities
- $933,808
- Net assets without donor restrictions
- $952,761
- Gross receipts
- $119,831
- Employees
- 0
- Volunteers
- 11
- 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 |
|---|---|---|---|
| EDDIE HOLBROOK | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TOM CAREW | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| RAMONA GARDNER | TREASURER Trustee or director, Officer | 1 | $0 |
| ROBIN MIRUS | SECRETARY Trustee or director, Officer | 1 | $0 |
| DWAYNE ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| STEVE PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| ROGER RUSSELL | DIRECTOR Trustee or director | 1 | $0 |
| JD REEDER | DIRECTOR Trustee or director | 1 | $0 |
| CASS BLAIR | DIRECTOR Trustee or director | 1 | $0 |
| PAUL RICHARDSON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL STOKES | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| EDDIE HOLBROOK | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TOM CAREW | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| RAMONA GARDNER | TREASURER Trustee or director, Officer | 1 | $0 |
| ROBIN MIRUS | SECRETARY Trustee or director, Officer | 1 | $0 |
| DWAYNE ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| STEVE PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| ROGER RUSSELL | DIRECTOR Trustee or director | 1 | $0 |
| JD REEDER | DIRECTOR Trustee or director | 1 | $0 |
| CASS BLAIR | DIRECTOR Trustee or director | 1 | $0 |
| PAUL RICHARDSON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL STOKES | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE BARKER | PRESIDENT Trustee or director, Officer | 2 | $0 |
| TOM CAREW | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| RAMONA GARDNER | TREASURER Trustee or director, Officer | 2 | $0 |
| ROBIN MIRUS | SECRETARY Trustee or director, Officer | 2 | $0 |
| DWAYNE ALLEN | DIRECTOR Trustee or director | 1 | $0 |
| STEVE PERKINS | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT WOLFE | DIRECTOR Trustee or director | 1 | $0 |
| JD REEDER | DIRECTOR Trustee or director | 1 | $0 |
| SUE WELLS | DIRECTOR Trustee or director | 1 | $0 |
| CG CLAYTON | DIRECTOR Trustee or director | 1 | $0 |
| BETTY HALL | DIRECTOR Trustee or director | 1 | $0 |
| EDDIE HOLBROOK | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 453, MOREHEAD, KY 40351-0453
- In care of
- % HAROLD HOLBROOK
- Principal officer (990 for 2025)
- EDDIE HOLBROOK, 150 HILL-N-DALE ROAD, MOREHEAD, KY 40351
- Signed the 990
- RAMONA GARDNER, TREASURER
- Phone
- (606) 776-3680
- Return prepared by
- BALDWIN CPAS PLLC
Mission
PROVIDES LONG TERM FUNDING FOR CEMETERY CARE AND MAINTENANCE OF APPROX 400 EXISTING LOTS AND FUTURE DEVELOPMENT. FUNDING IS FOR LEE CEMETERY COMPANY,INC (FEIN 61-1247308)
Program accomplishments
- LONG TERM CARE AND MAINTENANCE FOR CEMETERY MANAGED BY LEE CEMETERY COMPANY INC (FEIN 61-1247308). THE CEMETERY CONTAINS APPROX 400 CEMETERY LOTS WITH POTENTIAL FOR FUTURE DEVELOPMENT.Expenses $21,114 · grants $21,114
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
- 61-1258444
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $952,761
- Income (IRS master file)
- $119,831
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $79,897 | $30,740 | $952,761 | XML |
| 990 | December 2024 | $57,088 | $28,897 | $908,642 | XML |
| 990 | December 2023 | $40,476 | $22,786 | $841,585 | XML |
| 990 | December 2022 | $48,002 | $25,396 | $758,337 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 61-1258444).
Questions about LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND
- What is the EIN of LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND?
- The employer identification number (EIN) of LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND is 61-1258444.
- Is LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1994.
- Are donations to LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST 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 LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST 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 LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST 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 LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND?
- The 990 for the year ended December 31, 2025 names EDDIE HOLBROOK.
- Who are the officers and directors of LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does LEE CEMETERY PERPETUAL CARE AND MAINTENANCE TRUST FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $79,897, expenses of $30,740 and total assets of $952,761 at year end.
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