Civic Intelligence

Kentuckiana Construction Users Council

990 • Fiscal year 2022 • EIN 23-7170621

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 18, 2023

1951 Bishop Lane 102Louisville, KY 40218

(502) 775-5968

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

18th percentile

-23%

Higher net margin than 18% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

16th percentile

-30%

Faster asset growth than 16% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

32nd percentile

-9.6%

Faster revenue growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$83,449

Down $36,605 (-30%) from 2021

Net Assets

Down

$81,074

Down $36,331 (-31%) from 2021

Liabilities

Down

$2,375

Down $274 (-10%) from 2021

Revenue

Down

$159,937

Down $16,888 (-9.6%) from 2021

Expenses

Up

$196,268

Up $14,944 (+8.2%) from 2021

Net Income

Down

-$36,331

Down $31,832 (-708%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $117,784Liabilities 2014: $1,685Net Assets 2014: $116,0992014Assets 2015: $117,720Liabilities 2015: $1,814Net Assets 2015: $115,9062015Assets 2016: $131,151Liabilities 2016: $2,249Net Assets 2016: $128,9022016Assets 2017: $145,238Liabilities 2017: $4,561Net Assets 2017: $140,6772017Assets 2018: $155,656Liabilities 2018: $4,403Net Assets 2018: $151,2532018Assets 2019: $148,719Liabilities 2019: $4,633Net Assets 2019: $144,0862019Assets 2020: $124,487Liabilities 2020: $2,583Net Assets 2020: $121,9042020Assets 2021: $120,054Liabilities 2021: $2,649Net Assets 2021: $117,4052021Assets 2022: $83,449Liabilities 2022: $2,375Net Assets 2022: $81,0742022Assets 2023: $59,837Liabilities 2023: $1,790Net Assets 2023: $58,0472023Assets 2024: $27,204Liabilities 2024: $1,378Net Assets 2024: $25,8262024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2022

Assets$83,449
Liabilities$2,375
Net Assets$81,074

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2014: $169,550Expenses 2014: $171,718Net Income 2014: -$2,1682014Revenue 2015: $189,448Expenses 2015: $189,641Net Income 2015: -$1932015Revenue 2016: $218,138Expenses 2016: $205,142Net Income 2016: $12,9962016Revenue 2017: $219,993Expenses 2017: $208,218Net Income 2017: $11,7752017Revenue 2018: $241,485Expenses 2018: $230,909Net Income 2018: $10,5762018Revenue 2019: $239,724Expenses 2019: $246,891Net Income 2019: -$7,1672019Revenue 2020: $174,762Expenses 2020: $196,944Net Income 2020: -$22,1822020Revenue 2021: $176,825Expenses 2021: $181,324Net Income 2021: -$4,4992021Revenue 2022: $159,937Expenses 2022: $196,268Net Income 2022: -$36,3312022Revenue 2023: $145,553Expenses 2023: $168,580Net Income 2023: -$23,0272023Revenue 2024: $133,574Expenses 2024: $165,795Net Income 2024: -$32,2212024Revenue 2025: $13,002Expenses 2025: $38,828Net Income 2025: -$25,8262025

Highlighted filing

2022

Revenue$159,937
Expenses$196,268
Net Income-$36,331
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 18, 2023
Return Version
2022v5.0
Gross Receipts
$159,937
Mission and Program Overview

Mission

A. To stimulate the investment of capital to provide more job opportunities in kcucs geographic area of interest: b. To promote the development of qualified craftsmen through apprenticeship and other training and to assure the availability of skilled manpower: c. To promote safety programs to reduce accidents on construction projects and minimize the loss of wages to employees due to injury: d. To provide a forum for the discussion of mutual problems and the development of clear understanding of contractor responsibilities to owners and owner responsibilities to contractors, as well as their mutual responsibility to the general public: e. To establish and maintain a central body with appropriate facilities to gather and disseminate information: f. To promote programs enhancing safety, quality, productivity, and overall effectiveness of the construction industry: g. To be cognizant of environmental regulations

To promote greater efficiency and effectiveness, higher quality and lower costs, and safety in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$117,405$81,074▼ $36,331
Cash and Non-Interest-Bearing Accounts$113,956$80,001▼ $33,955
Land, Buildings, and Equipment, Net$4,648$3,448▼ $1,200
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$120,054$83,449▼ $36,605
Other Assets Total$1,450$0▼ $1,450
Liabilities
Other Liabilities$2,649$2,375▼ $274
Total Liabilities$2,649$2,375▼ $274
Net Assets / Fund Balance
Total Net Assets Fund Balance$117,405$81,074▼ $36,331
Total Liabilities and Net Assets / Fund Balance$120,054$83,449▼ $36,605

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,448$20,909-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin BarteeProgram Chair
Dave SimmonsVice-chair
Chris NoeBoard Member
Daren ThompsonBoard Member
Terri AlbertBoard Member
Troy SmithBoard Member
Michael SladerExecutive Director
Katrina SchrollSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$159,621
Investment Income
$316
Other Revenue
$0
Change in Net Assets
$-36,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,352
Salaries, Compensation, and Employee Benefits$66,916
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$62,160-$62,160
Occupancy-$30,580-$30,580
All Other Expenses$15,171$-4,723-$10,448
Other Expenses$18,180$8,131-$8,131
Conferences and Meetings-$7,692-$7,692
Payroll Taxes-$4,756-$4,756
Grants to Domestic Orgs$4,000--$4,000
Office Expenses-$3,163-$3,163
Depreciation Depletion-$1,200-$1,200
Insurance-$1,108-$1,108
Total Functional Expenses$55,801$140,467$0$196,268
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,375
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board of directors do not review the tax returns. The returns are reviewed by the treasurer, and the treasurer reports to the board that the proper returns have been filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kentuckiana Construction Users Council
EIN
23-7170621
Phone
5027755968
Address
1951 BISHOP LANE 102, LOUISVILLE, KY 40218

Signing Officer

Name
Katrina Schroll
Title
Treasurer
Phone
5024471030
Signed
2023-10-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katrina Schroll
Formed
2010
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
0

Preparer

Firm
Louis T Roth & Co Pllc
Address
2100 GARDINER LANE 207, LOUISVILLE, KY 40205
Preparer
Jamie R Laws
Phone
5024598100
Raw XML Appendix395 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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IRS990/MissionDesc0A. TO STIMULATE THE INVESTMENT OF CAPITAL TO PROVIDE MORE JOB OPPORTUNITIES IN KCUC'S GEOGRAPHIC AREA OF INTEREST: B. TO PROMOTE THE DEVELOPMENT OF QUALIFIED CRAFTSMEN THROUGH APPRENTICESHIP AND OTHER TRAINING AND TO ASSURE THE AVAILABILITY OF SKILLED MANPOWER: C. TO PROMOTE SAFETY PROGRAMS TO REDUCE ACCIDENTS ON CONSTRUCTION PROJECTS AND MINIMIZE THE LOSS OF WAGES TO EMPLOYEES DUE TO INJURY: D. TO PROVIDE A FORUM FOR THE DISCUSSION OF MUTUAL PROBLEMS AND THE DEVELOPMENT OF CLEAR UNDERSTANDING OF CONTRACTOR RESPONSIBILITIES TO OWNERS AND OWNER RESPONSIBILITIES TO CONTRACTORS, AS WELL AS THEIR MUTUAL RESPONSIBILITY TO THE GENERAL PUBLIC: E. TO ESTABLISH AND MAINTAIN A CENTRAL BODY WITH APPROPRIATE FACILITIES TO GATHER AND DISSEMINATE INFORMATION: F. TO PROMOTE PROGRAMS ENHANCING SAFETY, QUALITY, PRODUCTIVITY, AND OVERALL EFFECTIVENESS OF THE CONSTRUCTION INDUSTRY: G. TO BE COGNIZANT OF ENVIRONMENTAL REGULATIONS
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0205642
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0866095
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0-1146
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0-786
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0-1932
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0316
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01222
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01668
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01605
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05675
IRS990ScheduleA/InvestmentIncomeCYPct00.00570
IRS990ScheduleA/InvestmentIncomePYPct00.00560
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt09325
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09325
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98510
IRS990ScheduleA/PublicSupportPY509Pct00.98560
IRS990ScheduleA/PublicSupportTotal509Amt0988363
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0159621
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0176403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0173094
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0242439
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0236806
IRS990ScheduleA/Total509Grp/TotalAmt0988363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0159937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0186950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0174762
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0244044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0237670
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01003363
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03448
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020909
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt024357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03448
IRS990ScheduleD/TotalLiabilityAmt02375
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS DO NOT REVIEW THE TAX RETURNS. THE RETURNS ARE REVIEWED BY THE TREASURER, AND THE TREASURER REPORTS TO THE BOARD THAT THE PROPER RETURNS HAVE BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0120054
IRS990/TotalAssetsEOYAmt083449
IRS990/TotalAssetsGrp/BOYAmt0120054
IRS990/TotalAssetsGrp/EOYAmt083449
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0140467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt055801
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196268
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02649
IRS990/TotalLiabilitiesEOYAmt02375
IRS990/TotalLiabilitiesGrp/BOYAmt02649
IRS990/TotalLiabilitiesGrp/EOYAmt02375
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117405
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081074
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt055801
IRS990/TotalProgramServiceRevenueAmt0159621
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0159937
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0159937
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0120054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt083449
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01951 BISHOP LANE UNIT 102
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040218
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.KCUC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATRINA SCHROLL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05024471030
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKIANA CONSTRUCTION USERS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0237170621
ReturnHeader/Filer/PhoneNum05027755968
ReturnHeader/Filer/USAddress/AddressLine1Txt01951 BISHOP LANE 102
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040218
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0610480236
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOUIS T ROTH & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02100 GARDINER LANE 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040205
ReturnHeader/PreparerPersonGrp/PhoneNum05024598100
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIE R LAWS
ReturnHeader/ReturnTs02023-10-25T12:20:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATRINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHROLL
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.13$0.39$0.26
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.26$1.34$1.66$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.02$0.58$1.46$1.69$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$1.60$1.96$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.03$1.17$1.77$1.81$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.03$1.22$1.75$1.97$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.05$1.44$2.40$2.47$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.04$1.51$2.41$2.31$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.05$1.41$2.20$2.08$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.02$1.29$2.18$2.05$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.02$1.16$1.89$1.90$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.02$1.16$1.70$1.72$0.02