Civic Intelligence

Kentucky Occupational Therapy Membership Association Inc

990EZ • Fiscal year 2023 • EIN 20-0230282

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 05, 2024

PO Box 5531Louisville, KY 40255

(888) 987-5682

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-27%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

15th percentile

-26%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$29,322

Down $10,060 (-26%) from 2022

Net Assets

Down

$29,275

Down $10,060 (-26%) from 2022

Liabilities

Flat

$47

Flat from 2022

Revenue

Down

$37,623

Down $19,925 (-35%) from 2022

Expenses

Down

$47,682

Down $13,844 (-23%) from 2022

Net Income

Down

-$10,059

Down $6,081 (-153%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2011: $90,356Liabilities 2011: $0Net Assets 2011: $90,3562011Assets 2012: $83,502Liabilities 2012: $0Net Assets 2012: $83,5022012Assets 2013: $63,931Liabilities 2013: $0Net Assets 2013: $63,9312013Assets 2014: $42,140Liabilities 2014: $0Net Assets 2014: $42,1402014Assets 2015: $27,809Liabilities 2015: $0Net Assets 2015: $27,8092015Assets 2016: $2,686Liabilities 2016: $02016Assets 2017: $8,907Net Assets 2017: $8,9072017Assets 2018: $25,026Net Assets 2018: $25,0262018Assets 2019: $30,942Net Assets 2019: $30,9422019Assets 2020: $33,318Net Assets 2020: $33,3182020Assets 2021: $43,313Net Assets 2021: $43,3132021Assets 2022: $39,382Liabilities 2022: $47Net Assets 2022: $39,3352022Assets 2023: $29,322Liabilities 2023: $47Net Assets 2023: $29,2752023Assets 2024: $44,917Liabilities 2024: $47Net Assets 2024: $44,8702024Assets 2025: $25,979Liabilities 2025: $47Net Assets 2025: $25,9322025

Highlighted filing

2023

Assets$29,322
Liabilities$47
Net Assets$29,275

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2011: $58,331Expenses 2011: $73,798Net Income 2011: -$15,4672011Revenue 2012: $50,822Expenses 2012: $57,676Net Income 2012: -$6,8542012Revenue 2013: $40,693Expenses 2013: $60,264Net Income 2013: -$19,5712013Revenue 2014: $47,512Expenses 2014: $69,303Net Income 2014: -$21,7912014Revenue 2015: $58,017Expenses 2015: $72,348Net Income 2015: -$14,3312015Revenue 2016: $44,371Expenses 2016: $69,494Net Income 2016: -$25,1232016Revenue 2017: $54,455Expenses 2017: $48,234Net Income 2017: $6,2212017Revenue 2018: $67,360Expenses 2018: $51,241Net Income 2018: $16,1192018Revenue 2019: $58,428Expenses 2019: $52,512Net Income 2019: $5,9162019Revenue 2020: $58,242Expenses 2020: $55,866Net Income 2020: $2,3762020Revenue 2021: $58,647Expenses 2021: $48,653Net Income 2021: $9,9942021Revenue 2022: $57,548Expenses 2022: $61,526Net Income 2022: -$3,9782022Revenue 2023: $37,623Expenses 2023: $47,682Net Income 2023: -$10,0592023Revenue 2024: $44,595Expenses 2024: $44,202Net Income 2024: $3932024Revenue 2025: $48,595Expenses 2025: $50,855Net Income 2025: -$2,2602025

Highlighted filing

2023

Revenue$37,623
Expenses$47,682
Net Income-$10,059
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 5, 2024
Return Version
2022v5.0
Gross Receipts
$37,623
Mission and Program Overview

Mission

To promote, further, improve and advance all areas relating to the profession of occupational therapy, including, but not limited to, research, education and making distributions to internal revenue code section 501(c)(3) entities that promote, further, and advance the profession of occupational therapy.

Program Services

DescriptionGrantsExpenses
KOTA HAS AN ANNUAL CONFERENCE OPEN TO ALL MEMBERS AND ANY OTHER OCCUPATIONAL THERAPY PRACTITIONER INTERESTED IN PARTICIPATING. THE ANNUAL CONFERENCE WAS HELD IN THE FALL AND HAD APPROXIMATELY 100 PARTICIPANTS. KOTA OFFERED TWO WORKSKOPS THROUGHOUT THE YEAR GEARED TOWARD CURRENT TRENDS IN OCCUPATIONAL THERAPY. LAST YEAR, THE WORKSHOPS EDUCATED PRACTITIONERS IN DEEP PHYSICAL AGENT MODALITIES WITH APPROXIMATELY 20-40 PARTICIPANTS AT EACH WORKSHOP. KOTA HAS DIVIDED THE STATE INTO 4 DISTRICTS WITH DISTRICT CHAIRS PROVIDING MEETINGS THEOUGHOUT THE YEAR AT NO COST TO MEMBERS THAT PROVIDE EDUCATIONAL OPPORTUNITIES TO PARTICIPANTS AND MEMBERS. ATTENDANCE AT EACH MEETING VARIES.--
KOTA SERVES THE INTEREST OF ITS MEMBERS AND PROMOTES ACCESS TO OCCUPATIONAL THERAPY SERVICES THROUGH ITS LOBBYING EFFOTS. KOTA CONTRACTS WITH A LOBBYIST TO KEEP THE ASSOCIATION INFORMED OF LEGISLATIVE ISSUES OF INTERESTED TO THE PROFESSION. THE LOBBYIST WORKS WITH THE LEGISLATIVE AFFAIRS COMMITTEE, VOLUNTEER TO PRACTITIONERS, WHO DETERMINE ANY ACTION THAT THE ASSOCATION MIGHT TAKE IN RESPONCE TO LEGISLATIVE ISSUES. KOTA CURRENTLY HAS APPROXIMATELY 300 MEMBERS.--
KOTA MAINTAINS A WEB SITE THAT KEEPS MEMBERS INFORMED ABOUT UPCOMING DISTRICT MEETINGS, EDUCATIONAL OPPORTUNITIES, AND CONFERENCE PLANNING. THE WEBSITE CONTINUES TO BE IN A DEVELOPING PHASE. OUR NEWSLETTER IS POSTED ON THE WEBSITE AND EMAILED OUT TO ALL MEMBERS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CASEY HUMPHREYPresident-$0--
JOSHUA KULLERVice-Preside-$0--
CASSANDRA GINNTreasurer-$0--
MARISSA VISSESecretary-$0--
Filing and Contact Details

Filer

Filer Name
Kentucky Occupational Therapy
EIN
20-0230282
Phone
8889875682
Address
PO BOX 5531, LOUISVILLE, KY 40255

Signing Officer

Name
Cassandra Ginn
Title
Treasurer
Phone
8889875682
Signed
2024-08-05

Preparer

Firm
Stith Linke & Associates Pllc
Address
PO BOX 455, FLORENCE, KY 41022
Preparer
Rachel Linke CPA
Phone
8592835560
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

REFUND 1,577 TOTAL 1,577

Form 990-ez, Part I, Line 16

Expenses conference expenses 2,503 workshop expenses 3,962 lobbying expenses 18,000 internet and phone 1,297 office expenses 2,598 management 7,250 bank charges 5,691 insurance 1,967 website service 2,044 professional fees 2,370 total 47,682

Form 990-ez, Part II, Line 26

DEFERRED REVENUE 47 47

Form 990-ez, Part III

To promote, further, improve and advance all areas relating to the profession of occupational therapy, including, but not limited to, research, education and making distributions to internal revenue code section 501(c)(3) entities that promote, further, and advance the profession of occupational therapy.

Form 990-ez, Part III, Line 28

Kota has an annual conference open to all members and any other occupational therapy practitioner interested in participating. The annual conference was held in the fall and had approximately 100 participants. Kota offered two workskops throughout the year geared toward current trends in occupational therapy. Last year, the workshops educated practitioners in deep physical agent modalities with approximately 20-40 participants at each workshop. Kota has divided the state into 4 districts with district chairs providing meetings theoughout the year at no cost to members that provide educational opportunities to participants and members. Attendance at each meeting varies.

Form 990-ez, Part III, Line 29

Kota serves the interest of its members and promotes access to occupational therapy services through its lobbying effots. Kota contracts with a lobbyist to keep the association informed of legislative issues of interested to the profession. The lobbyist works with the legislative affairs committee, volunteer to practitioners, who determine any action that the assocation might take in responce to legislative issues. Kota currently has approximately 300 members.

Form 990-ez, Part III, Line 30

Kota maintains a web site that keeps members informed about upcoming district meetings, educational opportunities, and conference planning. The website continues to be in a developing phase. Our newsletter is posted on the website and emailed out to all members.

Raw XML Appendix112 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE, FURTHER, IMPROVE AND ADVANCE ALL AREAS RELATING TO THE PROFESSION OF OCCUPATIONAL THERAPY, INCLUDING, BUT NOT LIMITED TO, RESEARCH, EDUCATION AND MAKING DISTRIBUTIONS TO INTERNAL REVENUE CODE SECTION 501(C)(3) ENTITIES THAT PROMOTE, FURTHER, AND ADVANCE THE PROFESSION OF OCCUPATIONAL THERAPY.
IRS990EZ/ProgramServiceRevenueAmt018414
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1KOTA SERVES THE INTEREST OF ITS MEMBERS AND PROMOTES ACCESS TO OCCUPATIONAL THERAPY SERVICES THROUGH ITS LOBBYING EFFOTS. KOTA CONTRACTS WITH A LOBBYIST TO KEEP THE ASSOCIATION INFORMED OF LEGISLATIVE ISSUES OF INTERESTED TO THE PROFESSION. THE LOBBYIST WORKS WITH THE LEGISLATIVE AFFAIRS COMMITTEE, VOLUNTEER TO PRACTITIONERS, WHO DETERMINE ANY ACTION THAT THE ASSOCATION MIGHT TAKE IN RESPONCE TO LEGISLATIVE ISSUES. KOTA CURRENTLY HAS APPROXIMATELY 300 MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2KOTA MAINTAINS A WEB SITE THAT KEEPS MEMBERS INFORMED ABOUT UPCOMING DISTRICT MEETINGS, EDUCATIONAL OPPORTUNITIES, AND CONFERENCE PLANNING. THE WEBSITE CONTINUES TO BE IN A DEVELOPING PHASE. OUR NEWSLETTER IS POSTED ON THE WEBSITE AND EMAILED OUT TO ALL MEMBERS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REFUND 1,577 TOTAL 1,577
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CONFERENCE EXPENSES 2,503 WORKSHOP EXPENSES 3,962 LOBBYING EXPENSES 18,000 INTERNET AND PHONE 1,297 OFFICE EXPENSES 2,598 MANAGEMENT 7,250 BANK CHARGES 5,691 INSURANCE 1,967 WEBSITE SERVICE 2,044 PROFESSIONAL FEES 2,370 TOTAL 47,682
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 47 47
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROMOTE, FURTHER, IMPROVE AND ADVANCE ALL AREAS RELATING TO THE PROFESSION OF OCCUPATIONAL THERAPY, INCLUDING, BUT NOT LIMITED TO, RESEARCH, EDUCATION AND MAKING DISTRIBUTIONS TO INTERNAL REVENUE CODE SECTION 501(C)(3) ENTITIES THAT PROMOTE, FURTHER, AND ADVANCE THE PROFESSION OF OCCUPATIONAL THERAPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KOTA HAS AN ANNUAL CONFERENCE OPEN TO ALL MEMBERS AND ANY OTHER OCCUPATIONAL THERAPY PRACTITIONER INTERESTED IN PARTICIPATING. THE ANNUAL CONFERENCE WAS HELD IN THE FALL AND HAD APPROXIMATELY 100 PARTICIPANTS. KOTA OFFERED TWO WORKSKOPS THROUGHOUT THE YEAR GEARED TOWARD CURRENT TRENDS IN OCCUPATIONAL THERAPY. LAST YEAR, THE WORKSHOPS EDUCATED PRACTITIONERS IN DEEP PHYSICAL AGENT MODALITIES WITH APPROXIMATELY 20-40 PARTICIPANTS AT EACH WORKSHOP. KOTA HAS DIVIDED THE STATE INTO 4 DISTRICTS WITH DISTRICT CHAIRS PROVIDING MEETINGS THEOUGHOUT THE YEAR AT NO COST TO MEMBERS THAT PROVIDE EDUCATIONAL OPPORTUNITIES TO PARTICIPANTS AND MEMBERS. ATTENDANCE AT EACH MEETING VARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KOTA SERVES THE INTEREST OF ITS MEMBERS AND PROMOTES ACCESS TO OCCUPATIONAL THERAPY SERVICES THROUGH ITS LOBBYING EFFOTS. KOTA CONTRACTS WITH A LOBBYIST TO KEEP THE ASSOCIATION INFORMED OF LEGISLATIVE ISSUES OF INTERESTED TO THE PROFESSION. THE LOBBYIST WORKS WITH THE LEGISLATIVE AFFAIRS COMMITTEE, VOLUNTEER TO PRACTITIONERS, WHO DETERMINE ANY ACTION THAT THE ASSOCATION MIGHT TAKE IN RESPONCE TO LEGISLATIVE ISSUES. KOTA CURRENTLY HAS APPROXIMATELY 300 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6KOTA MAINTAINS A WEB SITE THAT KEEPS MEMBERS INFORMED ABOUT UPCOMING DISTRICT MEETINGS, EDUCATIONAL OPPORTUNITIES, AND CONFERENCE PLANNING. THE WEBSITE CONTINUES TO BE IN A DEVELOPING PHASE. OUR NEWSLETTER IS POSTED ON THE WEBSITE AND EMAILED OUT TO ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 30
ReturnHeader/BuildTS02024-08-08 14:25:15Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-05
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MEMBERSHIP ASSOCIATION INC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041022
ReturnHeader/PreparerPersonGrp/PhoneNum08592835560
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHEL LINKE CPA
ReturnHeader/ReturnTs02024-08-07T09:59:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.0$0.05$25.9$48.6$50.9$2.26
2024Detailed filing. Detailed filing data is available for this year.$44.9$0.05$44.9$44.6$44.2$0.39
2023Detailed filing. Detailed filing data is available for this year.$29.3$0.05$29.3$37.6$47.7$10.1
2022Detailed filing. Detailed filing data is available for this year.$39.4$0.05$39.3$57.5$61.5$3.98
2021Detailed filing. Detailed filing data is available for this year.$43.3$43.3$58.6$48.7$9.99
2020Detailed filing. Detailed filing data is available for this year.$33.3$33.3$58.2$55.9$2.38
2019Detailed filing. Detailed filing data is available for this year.$30.9$30.9$58.4$52.5$5.92
2018Detailed filing. Detailed filing data is available for this year.$25.0$25.0$67.4$51.2$16.1
2017Detailed filing. Detailed filing data is available for this year.$8.91$8.91$54.5$48.2$6.22
2016Summary only. Only limited summary data is available for this year.$2.69$0.00$44.4$69.5$25.1
2015Detailed filing. Detailed filing data is available for this year.$27.8$0.00$27.8$58.0$72.3$14.3
2014Detailed filing. Detailed filing data is available for this year.$42.1$0.00$42.1$47.5$69.3$21.8
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.9$0.00$63.9$40.7$60.3$19.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.5$0.00$83.5$50.8$57.7$6.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$90.4$0.00$90.4$58.3$73.8$15.5