Nonprofit · EIN 61-1131044
WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND
Also known as VINE STREET TRUST CO
Tax-exempt · LEXINGTON, KY 40588
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $17,164 | $6,395 | $10,769 | $186,785 | $0 | $186,785 |
| December 31, 2024 | 990-EZ | $12,686 | $5,452 | $7,234 | $176,016 | $0 | $176,016 |
| December 31, 2023 | 990-EZ | $2,274 | $5,816 | -$3,542 | $168,782 | $0 | $168,782 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $100
- Investment income
- $12,110
- Net gain from sales of assets
- $4,954
Expenses
- Grants and similar amounts paid
- $2,692
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,015
- Other expenses
- $1,688
Balance sheet and other
- Total assets, start of year
- $176,016
- Total assets, end of year
- $186,785
- Total liabilities, end of year
- $0
- Net assets, end of year
- $186,785
- Cash, savings and investments
- $186,785
- Gross receipts
- $39,666
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CENTRAL BANK | TRUSTEE | 1 | $0 |
| DUDLEY TAYLOR | PRESIDENT | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY | 1 | $0 |
| CAROLYN PACE | TREASURER | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CENTRAL BANK | TRUSTEE | 1 | $0 |
| DUDLEY TAYLOR | PRESIDENT | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY | 1 | $0 |
| CAROLYN PACE | TREASURER | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CENTRAL BANK | TRUSTEE | 1 | $0 |
| DUDLEY TAYLOR | PRESIDENT | 2 | $0 |
| WILLIAM PUMPHREY | SECRETARY | 1 | $0 |
| CAROLYN PACE | TREASURER | 0.25 | $0 |
| JERRY CECIL | BOARD MEMBER | 0.25 | $0 |
| ANN HUMBLE | BOARD MEMBER | 0.25 | $0 |
| HARRY ENOCH | BOARD MEMBER | 0.25 | $0 |
| DOUG OLIVER | BOARD MEMBER | 0.25 | $0 |
| GLENN WHITE | BOARD MEMBER | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1360, LEXINGTON, KY 40588-1360
- In care of
- % CENTRAL BANK & TRUST CO
- Signed the 990-EZ
- CENTRAL BANK TRUST CO, TRUSTEE
- Phone
- (859) 253-8106
- Return prepared by
- DEAN DORTON ALLEN FORD PLLC
Mission
TO MAINTAIN A SEPARATE ACCOUNT FOR DEPOSITS MADE BY RELATIVES AND FRIENDS OF PERSONS BURIED IN THE CEMETERY FOR THE PURPOSE OF PERPETUAL CARE OF THE LOTS
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-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 61-1131044
- 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-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y50)
- Assets (IRS master file)
- $186,785
- Income (IRS master file)
- $39,666
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $17,164 | $6,395 | $186,785 | XML |
| 990-EZ | December 2024 | $12,686 | $5,452 | $176,016 | XML |
| 990-EZ | December 2023 | $2,274 | $5,816 | $168,782 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 61-1131044).
Questions about WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND
- What is the EIN of WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND?
- The employer identification number (EIN) of WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND is 61-1131044.
- Is WINCHESTER CEMETERY COMPANY PERPETUAL 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 PERPETUAL 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 PERPETUAL CARE FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WINCHESTER CEMETERY COMPANY PERPETUAL 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 PERPETUAL CARE FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does WINCHESTER CEMETERY COMPANY PERPETUAL CARE FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $17,164, expenses of $6,395 and total assets of $186,785 at year end.
Other nonprofits in LEXINGTON
- KENTUCKY CONSTRUCTION INDUSTRY HEALTH TR EIN 47-6612352 · last filed 990 for 2025
- KENTUCKY PRIMARY CARE ASSOCIATION HEALTH AND BENEFITS TR EIN 81-7070859 · last filed 990 for 2024
- KENTUCKY NONPROFIT NETWORK GROUP INSURANCE TRUST EIN 87-3580782 · last filed 990 for 2024
- SRC OF LEXINGTON EMPLOYEE BENEFITS TR EIN 85-6130701 · last filed 990 for 2024
- KENTUCKY CONSTRUCTION INDUSTRY INSURANCE TRUST EIN 61-6094900 · last filed 990 for 2025
- AUTOMOBILE INDUSTRY TR EIN 01-0734062 · last filed 990 for 2025
- GREATER LEX EIN 99-1015016 · last filed 990 for 2024
- SOUTHERN ASSOCIATION OF WORKMENS COMPENSATION ADMINISTRATION EIN 54-1134611 · last filed 990 for 2025
All nonprofits in LEXINGTON · Kentucky · Mutual and membership benefit