Civic Intelligence

Leslie Knott Letcher Perry

EIN 31-0889573 • 501(c)3 • Hazard, KY

Profile

Early childhood development

398 Roy Campbell DriveHazard, KY 41701

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.48x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.15x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

43rd percentile

1.7%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

29th percentile

$71,927

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

40th percentile

1.1%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

22%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,108,776

Down $887,065 (-22%) from 2023

Liabilities

Up

$1,634,627

Up $662,374 (+68%) from 2023

Net Assets

Down

$1,474,149

Down $1,549,439 (-51%) from 2023

Revenue

Down

$8,072,866

Down $675,995 (-7.7%) from 2023

Expenses

Up

$9,622,305

Up $221,083 (+2.4%) from 2023

Net Income

Down

-$1,549,439

Down $897,078 (-138%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $1,832,945Liabilities 2010: $28,849Net Assets 2010: $1,804,0962010Assets 2011: $2,017,644Liabilities 2011: $224,083Net Assets 2011: $1,793,5612011Assets 2012: $1,851,118Liabilities 2012: $19,616Net Assets 2012: $1,831,5022012Assets 2013: $1,850,907Liabilities 2013: $13,198Net Assets 2013: $1,837,7092013Assets 2014: $2,007,475Liabilities 2014: $198,720Net Assets 2014: $1,808,7552014Assets 2015: $2,279,281Liabilities 2015: $546,893Net Assets 2015: $1,732,3882015Assets 2016: $2,464,174Liabilities 2016: $763,083Net Assets 2016: $1,701,0912016Assets 2017: $1,560,008Liabilities 2017: $351,610Net Assets 2017: $1,208,3982017Assets 2018: $2,345,614Liabilities 2018: $822,692Net Assets 2018: $1,522,9222018Assets 2019: $2,702,240Liabilities 2019: $972,928Net Assets 2019: $1,729,3122019Assets 2020: $2,636,180Liabilities 2020: $1,059,020Net Assets 2020: $1,577,1602020Assets 2021: $3,067,464Liabilities 2021: $964,733Net Assets 2021: $2,102,7312021Assets 2022: $4,453,305Liabilities 2022: $777,356Net Assets 2022: $3,675,9492022Assets 2023: $3,995,841Liabilities 2023: $972,253Net Assets 2023: $3,023,5882023Assets 2024: $3,108,776Liabilities 2024: $1,634,627Net Assets 2024: $1,474,1492024

Highlighted filing

2024

Assets$3,108,776
Liabilities$1,634,627
Net Assets$1,474,149

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $5,637,7502010Expenses 2011: $6,480,5242011Expenses 2012: $5,937,1652012Expenses 2013: $6,354,8842013Revenue 2014: $5,649,414Expenses 2014: $5,678,368Net Income 2014: -$28,9542014Revenue 2015: $6,039,477Expenses 2015: $6,115,844Net Income 2015: -$76,3672015Revenue 2016: $6,159,469Expenses 2016: $6,190,766Net Income 2016: -$31,2972016Revenue 2017: $6,282,944Expenses 2017: $6,164,947Net Income 2017: $117,9972017Revenue 2018: $6,904,007Expenses 2018: $6,589,483Net Income 2018: $314,5242018Revenue 2019: $7,308,113Expenses 2019: $7,101,723Net Income 2019: $206,3902019Revenue 2020: $7,299,252Expenses 2020: $7,451,404Net Income 2020: -$152,1522020Revenue 2021: $8,849,091Expenses 2021: $8,323,520Net Income 2021: $525,5712021Revenue 2022: $9,539,093Expenses 2022: $7,965,875Net Income 2022: $1,573,2182022Revenue 2023: $8,748,861Expenses 2023: $9,401,222Net Income 2023: -$652,3612023Revenue 2024: $8,072,866Expenses 2024: $9,622,305Net Income 2024: -$1,549,4392024

Highlighted filing

2024

Revenue$8,072,866
Expenses$9,622,305
Net Income-$1,549,439

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$1.63$1.47$8.07$9.62$1.55
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.97$3.02$8.75$9.40$0.65
2022Detailed filing. Detailed filing data is available for this year.$4.45$0.78$3.68$9.54$7.97$1.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.96$2.10$8.85$8.32$0.53
2020Detailed filing. Detailed filing data is available for this year.$2.64$1.06$1.58$7.30$7.45$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.70$0.97$1.73$7.31$7.10$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.35$0.82$1.52$6.90$6.59$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.35$1.21$6.28$6.16$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.46$0.76$1.70$6.16$6.19$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.55$1.73$6.04$6.12$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.20$1.81$5.65$5.68$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.01$1.84$6.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.02$1.83$5.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.22$1.79$6.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.03$1.80$5.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 20, 2025
Return Version
2023v6.0
Gross Receipts
$8,164,771
Mission and Program Overview

Mission

Early childhood development

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,922,443$1,535,594▼ $386,849
Cash and Non-Interest-Bearing Accounts$847,568$962,020▲ $114,452
Pledges and Grants Receivable$1,175,258$551,932▼ $623,326
Prepaid Expenses and Deferred Charges$27,822$45,961▲ $18,139
Total Assets$3,995,841$3,108,776▼ $887,065
Other Assets Total$22,750$13,269▼ $9,481
Liabilities
Accounts Payable and Accrued Expenses$972,253$865,432▼ $106,821
Deferred Revenue-$769,195-
Total Liabilities$972,253$1,634,627▲ $662,374
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,023,588$1,474,149▼ $1,549,439
Total Net Assets Fund Balance$3,023,588$1,474,149▼ $1,549,439
Total Liabilities and Net Assets / Fund Balance$3,995,841$3,108,776▼ $887,065

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$879,100$4,246,996$5,126,096
Buildings$656,494-$656,494
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Justin CollettDirectorFT$68,740$68,740

Highest Paid Contractors

ContractorServicesLocationCompensation
Boyd CompanyBus PurchaseDEPARTMENT 8326, Carol Stream, IL 60122-8326$240,272
Lakeshore Learning MaterialsClassroom Supplies And Furniture3695 E DOMINGEZ STREET, Carson, CA 90895$169,708
Teaching Strategies LLCClassroom Supplies And Curriculum3088 MOMENTUM PLACE, Chicago, IL 60689$165,380
Gordon Food ServiceUsda FoodPO BOX 88029, Chicago, IL 60680$153,122
Leslie Co Board Of EducationUsda, Bus GasPO BOX 949, Hyden, KY 41749$119,804
Revenue and Support

Revenue Composition

Contributions and Grants
$8,073,163
Program Service Revenue
$0
Investment Income
$-55,665
Other Revenue
$55,368
Change in Net Assets
$-1,549,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,346,212
Other Expenses$3,276,093
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,216,145--$4,216,145
Other Employee Benefits$2,130,067--$2,130,067
All Other Expenses$535,985--$535,985
Depreciation Depletion$455,023--$455,023
Other Expenses$257,834--$257,834
Insurance$208,659--$208,659
Occupancy$118,780--$118,780
Travel$49,602--$49,602
Advertising$19,040--$19,040
Office Expenses$17,053--$17,053
Fees for Services Accounting$10,000--$10,000
Fees for Services Other$6,450--$6,450
Total Functional Expenses$9,622,305$0$0$9,622,305
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 head start director reviews the form 990 before signing and filing.

Form 990, Part VI, Section B, Line 15

Written evaluation system

Form 990, Part VI, Section C, Line 19

All documents are available and open for review upon request.

Filing and Contact Details

Filer

Filer Name
Leslie Knott Letcher Perry
EIN
31-0889573
Phone
6064368853
Address
398 ROY CAMPBELL DRIVE, HAZARD, KY 41701

Signing Officer

Name
Justin Collett
Title
Director
Phone
6064368853
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Collett
Formed
1966
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
197
Volunteers
1,355

Preparer

Firm
Rfh Pllc
Address
300 WEST VINE STREET STE 800, LEXINGTON, KY 40507-1812
Preparer
Tyler Fallin
Phone
8592311800
Raw XML AppendixShowing 400 of 561 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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