Civic Intelligence

Barren River Development Council Inc

990 • Fiscal year 2016 • EIN 31-0962365

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

177 Graham AvenueBowling Green, KY 42101

(270) 781-2381

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

1st percentile

-105669%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Revenue Growth

2nd percentile

-94%

Faster revenue growth than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Assets

Down

$0

Down $279,909 (-100%) from 2015

Net Assets

Down

$0

Down $277,909 (-100%) from 2015

Liabilities

Down

$0

Down $2,000 (-100%) from 2015

Revenue

Down

$263

Down $92,609 (-100%) from 2015

Expenses

Down

$278,172

Down $674,392 (-71%) from 2015

Net Income

Up

-$277,909

Up $581,783 (+68%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,175,504Liabilities 2011: $0Net Assets 2011: $1,175,5042011Assets 2012: $1,176,123Liabilities 2012: $2,000Net Assets 2012: $1,174,1232012Assets 2013: $1,172,973Liabilities 2013: $2,000Net Assets 2013: $1,170,9732013Assets 2014: $1,139,601Liabilities 2014: $2,000Net Assets 2014: $1,137,6012014Assets 2015: $279,909Liabilities 2015: $2,000Net Assets 2015: $277,9092015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $68,2962011Expenses 2012: $82,3782012Expenses 2013: $74,6982013Revenue 2014: $80,048Expenses 2014: $113,420Net Income 2014: -$33,3722014Revenue 2015: $92,872Expenses 2015: $952,564Net Income 2015: -$859,6922015Revenue 2016: $263Expenses 2016: $278,172Net Income 2016: -$277,9092016

Highlighted filing

2016

Revenue$263
Expenses$278,172
Net Income-$277,909
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$263
Mission and Program Overview

Mission

Supporting services for barren river area development district

Supporting services for barren river development district

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$279,909$0▼ $279,909
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$279,909$0▼ $279,909
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,000--
Total Liabilities$2,000$0▼ $2,000
Net Assets / Fund Balance
Unrestricted Net Assets$277,909$0▼ $277,909
Total Net Assets Fund Balance$277,909$0▼ $277,909
Total Liabilities and Net Assets / Fund Balance$279,909$0▼ $279,909
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kent McbrayerBoard Chairman
Tom SmithBoard Vice Chairman
Bart RowlandDirector
Charlie RayDirector
Clay PendletonDirector
Dan IacconiDirector
Dennis ChaneyDirector
Dion HouchinsDirector
Eric WalkerDirector
Glenn ThomasDirector
Jennifer WethingtonDirector
Joe TriggDirector
Karen GordonDirector
Ken SmartDirector
Kenneth KiddDirector
Kenton PowellDirector
Lee McbrayerDirector
Miller SlaughterDirector
Neil ThornburyDirector
Richard HopeDirector
Richie SandersDirector
Sarah CraigheadDirector
Tom HarnedDirector
Tommy GarrettDirector
Tommy JacksonDirector
Virginia DavisDirector
Gene BeckerAdministrative Officer
Dan HarbisonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$263
Other Revenue
$0
Change in Net Assets
$-277,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$276,753
Other Expenses$1,419
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$276,753--$276,753
Fees for Services Legal$594$595-$1,189
Fees for Services Accounting$115$115-$230
Total Functional Expenses$277,462$710$0$278,172
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Barren River Area Development DistrictBowling Green, KYGovernmentalCash Balance Was Transferred to This Related Party in the Completion of the Dissolution Process. the Cash Was Transferred to the Daily Operations Entity Related to This Entity.$246,753
Allen County Board of EducationScottsville, KY170(c)1"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS$10,000
Butler County Board of EducationMorgantown, KY170(c)1"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS$10,000
Metcalfe County Board of EducationEdmonton, KY170(c)1"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS$10,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Organization's process to review form 990 - organization is supplied with draft copy of return for distribution to board members.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts policy effective june 7, 2011, the organization adopted the use of a conflict of interest policy. Each new director signs the policy statement upon admission to the board and every director updates annually.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Barren River Development Council Inc
EIN
31-0962365
Phone
2707812381
Address
177 GRAHAM AVENUE, BOWLING GREEN, KY 42101

Signing Officer

Name
Gene Becker
Title
Administrative Officer
Phone
2707812381
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gene Becker
Formed
1974
Legal Domicile
Ky
Voting Board Members
28
Independent Board Members
28
Employees
0
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
922 STATE STREET SUITE 100, BOWLING GREEN, KY 42102-0104
Preparer
Mills L White Jr
Phone
2707820700
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IRS990/Form990PartVIISectionAGrp/TitleTxt0ADMINISTRATIVE OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt028
IRS990/GrantAmt0276753
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0276753
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0276753
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0263
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt028
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0263
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0263
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SUPPORTING SERVICES FOR BARREN RIVER AREA DEVELOPMENT DISTRICT
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0277909
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0GENE BECKER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0862783
IRS990/PYInvestmentIncomeAmt0742
IRS990/PYOtherExpensesAmt089781
IRS990/PYOtherRevenueAmt010000
IRS990/PYProgramServiceRevenueAmt082130
IRS990/PYRevenuesLessExpensesAmt0-859692
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0952564
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt092872
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-277909
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt082130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt079367
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071365
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0312626
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0263
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0683
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0183
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0323
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02194
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99300
IRS990ScheduleA/PublicSupportPY170Pct00.99430
IRS990ScheduleA/PublicSupportTotal170Amt0312626
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt082130
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt079367
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt071365
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079764
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0312626
IRS990ScheduleA/TotalSupportAmt0314820
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt0246753
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/CashGrantAmt310000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOVERNMENTAL
IRS990ScheduleI/RecipientTable/IRCSectionDesc1170(C)1
IRS990ScheduleI/RecipientTable/IRCSectionDesc2170(C)1
IRS990ScheduleI/RecipientTable/IRCSectionDesc3170(C)1
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CASH BALANCE WAS TRANSFERRED TO THIS RELATED PARTY IN THE COMPLETION OF THE DISSOLUTION PROCESS. THE CASH WAS TRANSFERRED TO THE DAILY OPERATIONS ENTITY RELATED TO THIS ENTITY.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3"LEADER IN ME"- LEADERSHIP DEVELOPMENT PROGRAM FOR SCHOOLS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BARREN RIVER AREA DEVELOPMENT DISTRICT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ALLEN COUNTY BOARD OF EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BUTLER COUNTY BOARD OF EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3METCALFE COUNTY BOARD OF EDUCATION
IRS990ScheduleI/RecipientTable/RecipientEIN0610674874
IRS990ScheduleI/RecipientTable/RecipientEIN1616001355
IRS990ScheduleI/RecipientTable/RecipientEIN2610153205

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