{"success":true,"data":{"_id":610328742,"filings":[{"Organization":{"value":null,"Person":["LOUIS RAY","FRED WILLIAMS","SUSAN SETTLES","ELISE GAMBREL","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2021,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":4072375703,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHELSEA FETTERHOFF","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"333 S GARLAND AVE 17TH FL, ORLANDO, FL, 32801, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32801},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":62321,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":29811,"Total revenue":{"value":29811,"INTERMENTS":29011,"GRAVE SALES":800},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":26296,"Investment income total":23815,"Net investment gain":2481,"Income from invest bond proceeds":0},"Other revenues":{"value":6214,"Other total":6214,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":99038,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":99038,"Management services":0,"Legal":0,"Accounting":17922,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":6086,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66747,"CONTRACT LABOR":40563,"INVESTMENT FEES":12192,"UTILITIES":8638,"FUEL":5354},"All other expenses":8283},"Functional Expenses":{"value":null,"Program Service Expenses":99038,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":883820,"Non-interest bearing cash":15162,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":275,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":867308,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":883820,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5891593523852313,"percentile":0.06473115522739514},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.92404935479311,"percentile":0.8806719696766074},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0015862936863440705,"percentile":0.3158716230748731},"Revenue Growth":{"score":-0.051780452251702296,"percentile":0.21624026310168035},"Asset Growth":{"score":0.04516890372059772,"percentile":0.5079391290914866},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5722651723793244,"percentile":0.523630089935111}},"source_xml":"202242429349301554_public.xml"},{"Organization":{"value":null,"Person":["KEN HUDDLE","FRED WILLIAMS","EDWARD BARTLEY","SUSAN SETTLES","PENNY WORTH","ELISE GAMBREL","BECKY VANDERSALL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,10.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2024,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":4072375703,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SETTLES","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1808 PRESTON STREET, LOUISVILLE, KY, 40217, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40217},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":24888,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":24888,"Total revenue":24888,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":54884,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":54884,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1406,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50565,"CONTRACT LABOR":32902,"UTILITIES":8343,"REPAIRS & MAINTENANCE":6752,"INSURANCE":2568},"All other expenses":2913},"Functional Expenses":{"value":null,"Program Service Expenses":54884,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":815523,"Non-interest bearing cash":1374,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":275,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":812799,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":815523,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.2052394728383156,"percentile":0.03579366002952302},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.85902995408498,"percentile":0.9255020806307834},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.025913240896616105,"percentile":0.24525043251890957},"Revenue Growth":{"score":-0.04989164276138205,"percentile":0.22008140877097057},"Asset Growth":{"score":0.006731127463850195,"percentile":0.3480808012275336},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5541708797139508,"percentile":0.4696408255127657}},"source_xml":"202543219349317714_public.xml"},{"Organization":{"value":null,"Person":["LOUIS RAY","FRED WILLIAMS","SUSAN SETTLES","ELISE GAMBREL","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2022,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":4072375703,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHELSEA FETTERHOFF","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"333 S GARLAND AVE 17TH FL, ORLANDO, FL, 32801, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32801},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":93006,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":46763,"Total revenue":46763,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35018,"Investment income total":21737,"Net investment gain":13281,"Income from invest bond proceeds":0},"Other revenues":{"value":11225,"Other total":11225,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":92330,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":92330,"Management services":0,"Legal":0,"Accounting":11600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":6572,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":67568,"CONTRACT LABOR":41745,"INVESTMENT FEES":11153,"UTILITIES":10036,"SUPPLIES EXPENSES":4634},"All other expenses":6590},"Functional Expenses":{"value":null,"Program Service Expenses":92330,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":743673,"Non-interest bearing cash":15964,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":275,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":726359,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":743673,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.007268348278605681,"percentile":0.4172288425633713},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.054510993176649,"percentile":0.8696579948624354},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.007882270692071999,"percentile":0.3543398848844174},"Revenue Growth":{"score":0.01618001759131655,"percentile":0.445324007076443},"Asset Growth":{"score":0.014234647409791782,"percentile":0.3795981694654661},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6523597983526447,"percentile":0.7473841503740813}},"source_xml":"202313199349302786_public.xml"},{"Organization":{"value":null,"Person":["LOUIS RAY","KEN HUDDLE","XAVIER SAYFRIED","SUSAN SETTLES","TONYA HAYES","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,11560,0,0,0],"Direct compensation":[0,0,0,11560,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2017,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":5026340890,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SETTLES","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1808 SOUTH PRESTON STREET, LOUISVILLE, KY, 40217, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40217},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":78665,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":17208,"Total revenue":{"value":17208,"INTERMENTS":14628,"GRAVES":2580},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":61397,"Investment income total":25812,"Net investment gain":35585,"Income from invest bond proceeds":0},"Other revenues":{"value":60,"Other total":60,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":109409,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4468,"Current officers":3302,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1166},"Other expenses":{"value":104941,"Management services":0,"Legal":0,"Accounting":11900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11201,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":72210,"OTHER EXPENSES":27787,"REPAIRS & MAINTENANCE":21132,"CONTRACT LABOR":11732,"TRUSTEE FEES":11559},"All other expenses":9630},"Functional Expenses":{"value":null,"Program Service Expenses":104745,"Management And General Expenses":4664,"Fundraising Expenses":0}},"Assets":{"value":743129,"Non-interest bearing cash":33441,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":543,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":708070,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":743129,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":509904,"Temporarily restricted net assets":233225,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9573709658254805,"percentile":0.8560612407659527},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.390821839445751,"percentile":0.09153604709009902},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.792210878446928,"percentile":0.8493474169399783},"Officer Compensation Ratio":{"score":0.10565858384593589,"percentile":0.5335550295060382},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6050218580039997,"percentile":0.6201378974370563}},"source_xml":"201843179349304404_public.xml"},{"Organization":{"value":null,"Person":["KEN HUDDLE","FRED WILLIAMS","EDWARD BARTLEY","SUSAN SETTLES","PENNY WORTH","ELISE GAMBREL","BECKY VANDERSALL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,10.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2023,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":4072375703,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHELSEA FETTERHOFF","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"333 S GARLAND AVE 17TH FL, ORLANDO, FL, 32801, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32801},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":77055,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":48132,"Total revenue":48132,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28923,"Investment income total":26648,"Net investment gain":2275,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":92419,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":92419,"Management services":0,"Legal":0,"Accounting":6300,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":6689,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68165,"CONTRACT LABOR":34438,"REPAIRS & MAINTENANCE":14426,"INVESTMENT FEES":10269,"UTILITIES":9032},"All other expenses":11265},"Functional Expenses":{"value":null,"Program Service Expenses":92419,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":787453,"Non-interest bearing cash":769,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":275,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":785334,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":787453,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.19939004607098826,"percentile":0.15167998558699275},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.520466570726798,"percentile":0.8757575139053958},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.010444213041442663,"percentile":0.36462265242274855},"Revenue Growth":{"score":0.014557698734964982,"percentile":0.4371540134232923},"Asset Growth":{"score":0.007320801553890502,"percentile":0.35053115836568466},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6063135487925724,"percentile":0.6238258149425754}},"source_xml":"202422079349301737_public.xml"},{"Organization":{"value":null,"Person":["LOUIS RAY","KEN HUDDLE","XAVIER SAYFRIED","SUSAN SETTLES","TONYA HAYES","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,10977,0,0,0],"Direct compensation":[0,0,0,10977,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2018,"name":"ST STEPHENS CEMETERY ASSOCIATION WAYNE KLAWIERBB&T TRUSTEE","phone":5026340890,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WAYNE KLAWIER","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"401 EAST MAIN STREET, LOUISVILLE, KY, 40202, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":80314,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":24801,"Total revenue":24801,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":55453,"Investment income total":22559,"Net investment gain":32894,"Income from invest bond proceeds":0},"Other revenues":{"value":60,"Other total":60,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":80685,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":10977,"Current officers":10977,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":69708,"Management services":0,"Legal":0,"Accounting":4909,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":10187,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51593,"CONTRACT LABOR":33000,"REPAIRS & MAINTENANCE":8862,"UTILITIES":5593,"OTHER EXPENSES":4138},"All other expenses":3019},"Functional Expenses":{"value":null,"Program Service Expenses":69708,"Management And General Expenses":10977,"Fundraising Expenses":0}},"Assets":{"value":763321,"Non-interest bearing cash":20356,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":295,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":741595,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":763321,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":492727,"Temporarily restricted net assets":270594,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8639524075106897,"percentile":0.7146780066541532},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.004619368976766193,"percentile":0.37350639811571124},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.460506909586664,"percentile":0.8866981295845671},"Officer Compensation Ratio":{"score":0.13604759248931028,"percentile":0.44607913762174933},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6116539254128158,"percentile":0.6391974374762893}},"source_xml":"201903179349301775_public.xml"},{"Organization":{"value":null,"Person":["LOUIS RAY","FRED WILLIAMS","SUSAN SETTLES","ELISE GAMBREL","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2020,"name":"ST STEPHENS CEMETERY ASSOCIATION ZACH BRIEN BB&T TRUSTEE","phone":5026340890,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ZACH BRIEN","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"401 EAST MAIN STREET, LOUISVILLE, KY, 40202, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":76698,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":27149,"Total revenue":{"value":27149,"INTERMENTS":25349,"GRAVE SALES":1800},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":29222,"Investment income total":23714,"Net investment gain":5508,"Income from invest bond proceeds":0},"Other revenues":{"value":20327,"Other total":20327,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":79743,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":79743,"Management services":0,"Legal":0,"Accounting":10,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11272,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60712,"CONTRACT LABOR":38295,"INVESTMENT FEES":10180,"UTILITIES":7429,"REPAIRS & MAINTENANCE":4808},"All other expenses":7749},"Functional Expenses":{"value":null,"Program Service Expenses":79743,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":848013,"Non-interest bearing cash":19499,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":280,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":827159,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":848013,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.039701165610576544,"percentile":0.30186975752846273},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":10.634325269929649,"percentile":0.8978743836973772},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07542629676750401,"percentile":0.16440560033796028},"Revenue Growth":{"score":-0.04670617133182531,"percentile":0.2268504481289953},"Asset Growth":{"score":0.04612046423829375,"percentile":0.5116690548770658},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5985235486898791,"percentile":0.6011939485435416}},"source_xml":"202113199349319341_public.xml"},{"Organization":{"value":null,"Person":["LOUIS RAY","FRED WILLIAMS","SUSAN SETTLES","ELISE GAMBREL","PENNY WORTH","CANDY FLEIGLE"],"Title":["DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,1.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2019,"name":"ST STEPHENS CEMETERY ASSOCIATION ZACH BRIEN BB&T TRUSTEE","phone":5026340890,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ZACH BRIEN","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"401 EAST MAIN STREET, LOUISVILLE, KY, 40202, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":52559,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":21563,"Total revenue":21563,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":29324,"Investment income total":27991,"Net investment gain":1333,"Income from invest bond proceeds":0},"Other revenues":{"value":1672,"Other total":1672,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":81427,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":81427,"Management services":0,"Legal":0,"Accounting":8826,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":15224,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":53593,"REPAIRS & MAINTENANCE":22372,"CONTRACT LABOR":13442,"INVESTMENT FEES":10813,"UTILITIES":6966},"All other expenses":3784},"Functional Expenses":{"value":null,"Program Service Expenses":81427,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":813996,"Non-interest bearing cash":20378,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":295,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":792248,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":813996,"Net assets without donor restriction":457034,"Net assets with donor restriction":356962,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.5492494149432067,"percentile":0.06873569679206648},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":9.996635022781142,"percentile":0.8920856810445856},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.13669298108488354,"percentile":0.11645876910131182},"Revenue Growth":{"score":-0.18511567661602168,"percentile":0.08237325689117492},"Asset Growth":{"score":0.04581037438492428,"percentile":0.5104424745018472},"Independent Voting Board Pct":{"score":0.4,"percentile":0.12263016446670459},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5377309231786433,"percentile":0.4219672773065583}},"source_xml":"202002439349300705_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KEN HUDDLE","FRED WILLIAMS","EDWARD BARTLEY","SUSAN SETTLES","PENNY WORTH","ELISE GAMBREL","BECKY VANDERSALL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","TRUSTEE","PRESIDENT","VICE PRESIDENT","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,10.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the association is for all members to have the opportunity to properly bury their family, friends and loved ones.","year":2024,"name":"ST STEPHENS CEMETERY ASSOCIATION","phone":4072375703,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN SETTLES","year_formation":1849,"state_legal_domicile":"KY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1808 PRESTON STREET, LOUISVILLE, KY, 40217, USA","city":"LOUISVILLE","state":"KY","country":"USA","zip_code":40217},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":24888,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":24888,"Total revenue":24888,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":54884,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":54884,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1406,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50565,"CONTRACT LABOR":32902,"UTILITIES":8343,"REPAIRS & MAINTENANCE":6752,"INSURANCE":2568},"All other expenses":2913},"Functional Expenses":{"value":null,"Program Service Expenses":54884,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":815523,"Non-interest bearing cash":1374,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":275,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":1075,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":812799,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":815523,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.2052394728383156,"percentile":0.03579366002952302},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.85902995408498,"percentile":0.9255020806307834},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.025913240896616105,"percentile":0.24525043251890957},"Revenue Growth":{"score":-0.04989164276138205,"percentile":0.22008140877097057},"Asset Growth":{"score":0.006731127463850195,"percentile":0.3480808012275336},"Independent Voting Board Pct":{"score":0.6,"percentile":0.14358321820463743},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5541708797139508,"percentile":0.4696408255127657}},"source_xml":"202543219349317714_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}