Spurlock Cemetery Incorporated

Nonprofit profile at a glance

EIN
900899668
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025
Location
Frankfort, KY, USA
Phone
2133240719
Rating
37
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$4,417
Expenses
$1,950
Assets
$79,015
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Carl Spurlock (President/Director (resigned 8/25/2025))
  • Shannan Rome (President (elected 8/25/2025)/Director)
  • Scott Spurlock (Vice President/Director (resigned 8/25/2025))
  • Tara Chivers (Vice President/Director (elected 8/25/2025))

People named in this filing

  • Carl Spurlock (President/Director (resigned 8/25/2025))
  • Shannan Rome (President (elected 8/25/2025)/Director)
  • Scott Spurlock (Vice President/Director (resigned 8/25/2025))

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

501(c)(13) non-profit cemetery

What it reported doing in 2025

Maintain the cemetery for burials for newly deceased local people in need of a burial site at no cost (approx. 2-3 burials per year)

Operating model

Revenue model
Investment-supported. 88% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 86
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 55.9%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 40.52; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.