2024-11-12T08:33:01-06:00 2023-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2023-01-01 610153025 CAVE HILL INVESTMENT CO CAVE 5024515630 701 BAXTER AVENUE LOUISVILLE KY 40204 CHRIS ROWAN VICE PRESIDENT/CFO 5024515630 2024-11-06 1 0 MELINDA L HECK P01392306 5024269660 2024-11-06 2023 2024-10-15 13:58:12Z CHRIS ROWAN 701 BAXTER AVENUE LOUISVILLE KY 40204 55556890 0 X N/A X 1848 KY THE INVESTMENT COMPANY IS ORGANIZED AND OPERATED FOR THE BENEFIT OF CAVE HILL CEMETERY COMPANY. THE INVESTMENT COMPANY PROVIDES PAYMENTS TO CAVE HILL CEMETERY COMPANY FOR THE GENERAL CEMETERY MAINTENANCE FROM THE INVESTMENT EARNINGS OF THE PRESERVATION FUND INVESTMENTS. EARNINGS FROM THE TRUST FUND ARE TRANSFERRED TO THE CEMETERY TO PROVIDE SPECIAL CARE AND MAINTENANCE ON THE DONORS RESPECTIVE AREAS. 4 4 0 14 0 0 0 0 1063729 1531015 5482777 13653236 0 0 6546506 15184251 0 0 0 0 0 0 0 0 0 4500918 4665641 4500918 4665641 2045588 10518610 173771896 202050557 0 0 173771896 202050557 X THE INVESTMENT COMPANY IS ORGANIZED AND OPERATED FOR THE BENEFIT OF CAVE HILL CEMETERY COMPANY. THE INVESTMENT COMPANY PROVIDES PAYMENTS TO CAVE HILL CEMETERY COMPANY FOR THE GENERAL CEMETERY MAINTENANCE FROM THE INVESTMENT EARNINGS OF THE PRESERVATION FUND INVESTMENTS. EARNINGS FROM THE TRUST FUND ARE TRANSFERRED TO THE CEMETERY TO PROVIDE SPECIAL CARE AND MAINTENANCE ON THE DONORS RESPECTIVE AREAS. 0 0 INVESTMENT COMPANY MAINTAINED THE PRESERVATION AND TRUST FUNDS AND HAS TRANSFERRED EARNINGS FROM THESE FUNDS TO CAVE HILL CEMETERY COMPANY FOR CEMETERY GROUND OPERATIONS 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 KY X CHRIS ROWAN 5024515630 701 BAXTER AVENUE LOUISVILLE KY 40204 BRUCE DUDLEY DIRECTOR 2.00 1.00 X 0 0 0 J MCFERRAN BARR II CHAIRMAN 2.00 2.00 X X 0 0 0 ALLEN F STEINBOCK DIRECTOR 2.00 1.00 X 0 0 0 JAMES A HILLEBRAND DIRECTOR 2.00 1.00 X 0 0 0 GWEN MOONEY PRESIDENT/CEO 5.00 35.00 X 0 358999 19999 CHRIS ROWAN VICE PRESIDENT/CFO 5.00 35.00 X 0 204960 26180 0 563959 46179 0 0 1 0 0 CEMETERY LOT RECEIPTS 900099 985159 985159 ENDOWED PERPETUAL CARE RECEIPTS 900099 545856 545856 1531015 3246375 3246375 50779500 40372639 10406861 10406861 10406861 15184251 1531015 0 13653236 868358 28432 3709814 CONTRACT SERVICES 59037 4665641 474030 637019 73558 75907 173023137 201041947 201171 295684 173771896 202050557 0 0 X 136685935 158134638 37085961 43915919 173771896 202050557 173771896 202050557 10518610 17760051 0 X X 0 1 X 1 0 144320278 1524899 24037541 -3576711 166306007 168877330 1047975 -22257273 -3347754 144320278 138137144 1339481 32649815 -3249110 168877330 123019716 976662 17075787 -2935021 138137144 100818380 896738 24117174 -2812575 123019716 0.95090 0.04910 0.00000 0 0 0 X 32075944 17760051 17760051 14315893 868358 868358 15184251 3797283 0 3797283 868358 868358 4665641 PART V, LINE 4: INVESTMENTS ARE HELD BY THE ORGANIZATION FOR THE SPECIFIC PURPOSE OF MAINTAINING THE CEMETERY GROUNDS AND BUILDINGS. PART X, LINE 2: CAVE HILL INVESTMENT COMPANY IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(13). THE ORGANIZATION FILES AN INFORMATIONAL TAX RETURN IN THE U.S. FEDERAL JURISDICTION AND WITH THE KENTUCKY OFFICE OF THE ATTORNEY GENERAL. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSES MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2023 AND 2022 , THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. 0 0 0 GWEN MOONEY PRESIDENT/CEO 0 229840 0 105000 0 24159 0 0 0 19999 0 378998 0 0 CHRIS ROWAN VICE PRESIDENT/CFO 0 159960 0 45000 0 0 0 0 0 26180 0 231140 0 0 J MCFERRAN BARR II BOARD MANAGER THE ORGANIZATION MAINTAINS A BROKERAGE ACCOUNT AT THE INSTITUTION WHERE THE BOARD MANAGER IS AN OFFICER. BROKERAGE FEES WERE DISBURSED TO THE INSTITUTION. 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL BEFORE SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C WHEN CONSIDERING A NEW TRANSACTION, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT. AN INTERESTED PERSON IS SOMEONE HAVING A DIRECT OR INDIRECT FINANCIAL INTEREST THROUGH A BUSINESS OR OTHER LEGAL ENTITY OR THROUGH AN IMMEDIATE FAMILY MEMBER, A CONFLICT OF INTEREST IS THEN VOTED UPON. THESE RECORDS ARE KEPT AND MEMBERS OF THE BOARD ANNUALLY SIGN A STATEMENT THAT THEY HAVE RECEIVED, UNDERSTAND AND COMPLY WITH THE WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE RELATED ORGANIZATION, CAVE HILL CEMETERY COMPANY, PAYS THE COMPENSATION TO THE OFFICERS AND USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION: 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 CAVE HILL INVESTMENT CO.'S 990, RULES AND REGULATIONS, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE CEMETERY'S ADMINISTRATION OFFICE. FORM 990, PART XII, LINE 2C: NO CHANGES TO OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. CAVE HILL CEMETERY COMPANY INC 701 BAXTER AVENUE LOUISVILLE KY 40204 610153025 OPERATING AND MAINTAINING CEMETERY KY 501(C)(13) N/A 0 CAVE HILL HERITAGE FOUNDATION INC 701 BAXTER AVENUE LOUISVILLE KY 40204 610153025 EDUCATION TO THE COMMUNITY ABOUT THE PLANT AND WILDLIFE OF CEMETERY KY 501(C)(3) 170(B)(1)(A)(VI) CAVE HILL CEMETERY CO 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 CAVE HILL CEMETERY CO R 3709814 INVESMENT INCOME FORMULA CAVE HILL CEMETERY CO S 985159 LOT REVENUE FORMULA