Civic Intelligence

The Kentucky Bar Foundation Inc

EIN 31-0968842 • 501(c)3 • Frankfort, KY

Profile

To promote the administration of justice and to educate the public about the role of the judicial system and the legal profession in society.

514 W Main StFrankfort, KY 40601-1812

www.kybarfoundation.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

23rd percentile

0.06x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

95th percentile

74%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

38%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2025

Revenue Growth

90th percentile

68%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$22,160,647

Up $5,785,609 (+35%) from 2024

Liabilities

Up

$443,890

Up $30,352 (+7.3%) from 2024

Net Assets

Up

$21,716,757

Up $5,755,257 (+36%) from 2024

Operations
Liabilities / Revenue23rd percentileNet Margin95th percentile

Revenue

Up

$7,054,220

Up $638,744 (+10.0%) from 2024

Expenses

Down

$1,861,046

Down $158,548 (-7.9%) from 2024

Net Income

Up

$5,193,174

Up $797,292 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$30M$20M$10M$0Assets 2010: $4,681,340Liabilities 2010: $60,441Net Assets 2010: $4,620,8992010Assets 2011: $5,054,772Liabilities 2011: $68,528Net Assets 2011: $4,986,2442011Assets 2012: $5,181,988Liabilities 2012: $69,312Net Assets 2012: $5,112,6762012Assets 2013: $5,689,884Liabilities 2013: $70,095Net Assets 2013: $5,619,7892013Assets 2014: $5,876,293Liabilities 2014: $74,580Net Assets 2014: $5,801,7132014Assets 2015: $6,288,988Liabilities 2015: $81,896Net Assets 2015: $6,207,0922015Assets 2016: $11,748,449Liabilities 2016: $78,167Net Assets 2016: $11,670,2822016Assets 2017: $10,627,760Liabilities 2017: $69,605Net Assets 2017: $10,558,1552017Assets 2018: $9,751,391Liabilities 2018: $716,243Net Assets 2018: $9,035,1482018Assets 2019: $9,412,691Liabilities 2019: $535,112Net Assets 2019: $8,877,5792019Assets 2020: $9,147,873Liabilities 2020: $547,134Net Assets 2020: $8,600,7392020Assets 2021: $9,276,329Liabilities 2021: $502,106Net Assets 2021: $8,774,2232021Assets 2022: $8,361,690Liabilities 2022: $491,998Net Assets 2022: $7,869,6922022Assets 2023: $11,048,589Liabilities 2023: $464,191Net Assets 2023: $10,584,3982023Assets 2024: $16,375,038Liabilities 2024: $413,538Net Assets 2024: $15,961,5002024Assets 2025: $22,160,647Liabilities 2025: $443,890Net Assets 2025: $21,716,7572025

Highlighted filing

2025

Assets$22,160,647
Liabilities$443,890
Net Assets$21,716,757
Open 2025 Filing

Operations Trend

Revenue Growth90th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $878,9132010Expenses 2011: $1,113,8832011Expenses 2012: $1,096,1912012Expenses 2013: $949,7102013Revenue 2014: $1,086,522Expenses 2014: $1,035,261Net Income 2014: $51,2612014Revenue 2015: $1,916,007Expenses 2015: $1,220,930Net Income 2015: $695,0772015Revenue 2016: $7,037,840Expenses 2016: $1,636,863Net Income 2016: $5,400,9772016Revenue 2017: $1,071,956Expenses 2017: $2,305,678Net Income 2017: -$1,233,7222017Revenue 2018: $1,374,783Expenses 2018: $2,932,331Net Income 2018: -$1,557,5482018Revenue 2019: $1,823,600Expenses 2019: $2,011,918Net Income 2019: -$188,3182019Revenue 2020: $1,859,217Expenses 2020: $2,190,786Net Income 2020: -$331,5692020Revenue 2021: $1,606,050Expenses 2021: $2,266,723Net Income 2021: -$660,6732021Revenue 2022: $1,475,124Expenses 2022: $1,258,442Net Income 2022: $216,6822022Revenue 2023: $3,795,433Expenses 2023: $1,319,024Net Income 2023: $2,476,4092023Revenue 2024: $6,415,476Expenses 2024: $2,019,594Net Income 2024: $4,395,8822024Revenue 2025: $7,054,220Expenses 2025: $1,861,046Net Income 2025: $5,193,1742025

Highlighted filing

2025

Revenue$7,054,220
Expenses$1,861,046
Net Income$5,193,174
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,160,647
Liabilities
$443,890
Net assets
$21,716,757
Revenue
$7,054,220
Expenses
$1,861,046
Net income
$5,193,174
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$22.2$0.44$21.7$7.05$1.86$5.19
2024Detailed filing. Detailed filing data is available for this year.$16.4$0.41$16.0$6.42$2.02$4.40
2023Detailed filing. Detailed filing data is available for this year.$11.0$0.46$10.6$3.80$1.32$2.48
2022Detailed filing. Detailed filing data is available for this year.$8.36$0.49$7.87$1.48$1.26$0.22
2021Detailed filing. Detailed filing data is available for this year.$9.28$0.50$8.77$1.61$2.27$0.66
2020Detailed filing. Detailed filing data is available for this year.$9.15$0.55$8.60$1.86$2.19$0.33
2019Detailed filing. Detailed filing data is available for this year.$9.41$0.54$8.88$1.82$2.01$0.19
2018Detailed filing. Detailed filing data is available for this year.$9.75$0.72$9.04$1.37$2.93$1.56
2017Detailed filing. Detailed filing data is available for this year.$10.6$0.07$10.6$1.07$2.31$1.23
2016Detailed filing. Detailed filing data is available for this year.$11.7$0.08$11.7$7.04$1.64$5.40
2015Detailed filing. Detailed filing data is available for this year.$6.29$0.08$6.21$1.92$1.22$0.70
2014Detailed filing. Detailed filing data is available for this year.$5.88$0.07$5.80$1.09$1.04$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.69$0.07$5.62$0.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.07$5.11$1.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$0.07$4.99$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.06$4.62$0.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$13,238,813
Mission and Program Overview

Mission

To promote the administration of justice and to educate the public about the role of the judicial system and the legal profession in society.

Further the public's understanding of the judicial system and the legal profession through programs and philanthropic partnerships that help those in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$15,363,943$20,317,922▲ $4,953,979
Savings and Temporary Cash Investments$410,113$1,312,831▲ $902,718
Accounts Receivable$594,035$491,949▼ $102,086
Pledges and Grants Receivable$6,947$37,945▲ $30,998
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$16,375,038$22,160,647▲ $5,785,609
Liabilities
Other Liabilities$341,627$312,568▼ $29,059
Accounts Payable and Accrued Expenses$71,911$131,322▲ $59,411
Total Liabilities$413,538$443,890▲ $30,352
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,890,450$21,663,594▲ $5,773,144
Net Assets With Donor Restrictions$71,050$53,163▼ $17,887
Total Net Assets Fund Balance$15,961,500$21,716,757▲ $5,755,257
Total Liabilities and Net Assets / Fund Balance$16,375,038$22,160,647▲ $5,785,609

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$14,237$14,237
Equipment$0$3,440$3,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,205,976$432,773▲ $702,706-$7,154,451
2023$5,755,505$16,159▲ $687,620-$6,205,976
2022$5,511,457$17,563▲ $451,074-$5,755,505
2021$6,393,148$390,000▼ $622,185-$5,511,457
2020$5,379,123$314,000▲ $1,175,462-$6,393,148
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Susan DuncanExecutive DirectorFT$80,348$80,348

Board Members and Trustees

NameTitle
L Miller GrumleyDirector / Iolta Chair
W Fletcher SchrockKba Past President Representative
Emily E WaltersKbf President
Melinda T SunderlandKbf President-elect
J Hadden DeanKbf Vice President
Aaron a Cole-funfsinnDirector
Bradley a CaseDirector
Caitlin J GrimesDirector
Deena G OmbresDirector
Douglas G BengeDirector
G Kent PriceDirector
J Andrew JohnsonDirector
Jack N Lackey JrDirector
Jdg Jacqueline CaldwellDirector
Jdg M Brent HallDirector
Jdg Paul E CraftDirector
Jessica L CravenDirector
Judith DaarDirector
Lindsay H HintonDirector
Melanie B JacobsDirector
Miranda D ClickDirector
Natasha Camenisch LittleDirector
Paul E SalamancaDirector
Rewa Medhat ZakhariaDirector
Rhonda M CopleyDirector
S Beth MooreDirector
Shawna M VanhookDirector
Stephanie Mcgehee-shackletteDirector
Stephen G AmatoDirector
Justice Kelly ThompsonDirector/ Iolta Trustee
Amanda HillIolta Trustee
EILEEN M O'BRIENIolta Trustee
James a DietzIolta Trustee
Luther Deaton JrIolta Trustee
Olivia H GilkisonIolta Trustee
Rebecca SimpsonIolta Trustee
Rhonda Jennings BlackburnKba Pres. Rep. / Iolta Trustee
Clay M StevensIolta Sec-treas
Sadhna G TrueKbf Immed. Past Pres.
Rachel Wagner KennedyKbf Secretary-treasurer
Christine L StanleyYoung Lawyers Division Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$6,074,675
Program Service Revenue
$0
Investment Income
$947,183
Other Revenue
$32,362
All Other Contributions
$6,074,675
Change in Net Assets
$5,193,174

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,955,795
Revenue Not Reported on Financial Statements
$98,425
Revenue Not Reported on Form 990
$601,949
Total Revenue per Audited Statements
$7,557,744
Total Revenue per Form 990
$7,054,220
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,365,171
Salaries, Compensation, and Employee Benefits$299,757
Other Expenses$196,118
Total Fundraising Expense$19,627
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,365,171--$1,365,171
Other Salaries and Wages$116,640$25,575-$142,215
Fees for Service Investment Mgmnt Fees-$98,425-$98,425
Current Officers, Directors, Trustees, and Key Employees$53,577$11,761$15,010$80,348
Other Employee Benefits$46,521$11,402$3,515$61,438
Fees for Services Management$20,011$1,456-$21,467
Fees for Services Accounting$10,975$6,275-$17,250
Payroll Taxes$12,131$2,523$1,102$15,756
Interest$5,789$5,789-$11,578
Occupancy$6,720$2,880-$9,600
Insurance-$9,422-$9,422
Advertising-$7,740-$7,740
Office Expenses$3,278$1,616-$4,894
Travel$765$2,255-$3,020
Conferences and Meetings$620$765-$1,385
Other Expenses$210$465-$675
Total Functional Expenses$1,645,710$195,709$19,627$1,861,046

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,861,046
Total Expenses per Audited Statements$1,802,487
Expenses per Audited Statements$1,762,621
Expenses Not Reported on Financial Statements$98,425
Expenses Not Reported on Form 990$39,866
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Appalachian Research and Defense Fund of Kentucky Inc (appalred Legal AidPrestonsburg, KY-Appalred Central Intake and Volunteer Lawyers for Appalachian Kentucky$298,700
Legal Aid of the BluegrassCovington, KY-Volunteer Lawyer Program & Iolta Fellowship Program$261,500
Legal Aid Society IncLousiville, KY-Kentucky Legal Aid Legal Assistance Project and Veterans$236,800
Kentucky Legal AidBowling Green, KY-Legal Aid Society Funding$228,000
Nku Research FoundationchaseHighland Height, KY-Iolta Public Service Fellowships$20,000
Student Public Interst Law Foundation University of Kentucky College of LLexington, KY-Iolta Public Service Fellowships$20,000
Uoflgreenebaum Public Service ProgramLouisville, KY-Iolta Public Service Fellowships$20,000
Family Enrichment CenterBowling Green, KY-Supervised Visitation$15,000
Holly Hill Child & Family SolutionsCalifornia, KY-Supervised Visitation$15,000
La Casita CenterLousiville, KY-For Legal Aid$15,000
Micah LegalLexington, KY-Interns for Legal Services$15,000
Safe Harbor of Northeast Ky IncAshland, KY-Domestic Abuse$11,000
The Ion Center for Violence PreventionCovington, KY-Domestic Abuse$11,000
The Nest-center for Women Children & FamiliesLexington, KY-Domestic Abuse$11,000
Brighton CenterNewport, KY-Housing$10,000
Catholic Charities Diocese of OwensboroLouisville, KY-Immigration$10,000
Catholic Charities of LouisvilleOwensboro, KY-Immigration$10,000
Kentucky Ymca Youth AssociationFrankfort, KY-Legal Education (pipeline Initiative)$10,000
Ky Equal Justice CenterWashington, DC-Immigration$10,000
Ky High Schoold Mock Trial AssociationHighland Height, KY-Legal Education (pipeline Initiative)$10,000
Ky Innocence ProjectFrankfort, KY-Criminal Justice$10,000
Ky Refugee MinistriesLexington, KY-Immigration$10,000
Nku Chase College of LawHighland Height, KY-Scholarship$10,000
U of L Brandeis School of LawLouisville, KY-Scholarship$10,000
Uk Rosenberg College of LawLexington, KY-Scholarship$10,000
Barren River Area Child Advocacy CenterBowling Green, KY-Child Advocacy$9,500
CHILDREN'S LAW CENTER INCCovington, KY-Child Advocacy$7,500
HOPE'S PLACE INC (CHILD ADVOCACY CENTER)Ashland, KY-Child Advocacy$6,800
Hotel IncBowling Green, KY-Legal Education$5,240
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,450
Fundraising Direct Expenses$39,866
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Minton Award Dinner$43,000$43,000$1,138$41,862
Johnstone Award Dinner$20,425$20,425$393$20,032
Total Events$70,450$70,450$27,923$42,527
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Withdrawal Liability$312,568
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

“Form 990 is provided to the board of directors for review prior to filing the return.”

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

“The board oversees management's regular review of potential conflicts and their resolutions.”

Form 990, Part VI, Section B, Line 15

“The executive director's salary and benefits are paid from kentucky bar association id 61-0488768, a related entity. Kentucky bar foundation and the kentucky iolta fund reimburses kentucky bar association or the executive director's salary and benefits. Form 990, part vi, line 15b the iolta budget is developed to include a total salary line and approved by the iolta board of trustees and the kentucky supreme court which must approve the iolta budget.”

Form 990, Part VI, Section C, Line 19

“Taxpayer states on its website that the governing documents, conflict of interest and financial statements will be made available upon written request.”

Filing and Contact Details

Filer

Filer Name
The Kentucky Bar Foundation Inc
EIN
31-0968842
Phone
5025643795
Address
514 W MAIN ST, FRANKFORT, KY 40601-1812

Signing Officer

Name
Susan H Duncan
Title
Executive Director
Phone
5025643795
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan H Duncan
Formed
1958
Legal Domicile
Ky
Voting Board Members
41
Independent Board Members
41
Employees
0
Volunteers
43

Preparer

Firm
Rfh Pllc
Address
300 WEST VINE STREET STE 800, LEXINGTON, KY 40507-1812
Preparer
Heather R Cochran CPA
Phone
8592311800
Supplemental Narrative

Additional Explanations

Form 990 Part XI, Line 2C

“The process for oversight of the audit and selection of independent auditors has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, however, the foundation is not exempt from tax imposed upon unrelated activity income. The foundation currently has no unrelated business income and accordingly, no provision for income taxes has been recorded. The foundation does not believe there are any material uncertain tax positions and, accordingly, it has not recognized any liability for unrecognized tax benefits or possible related interest or penalties. The foundation generally is no longer subject to income tax examinations by tax authorities for years before 2022.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING EXPENSE”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“FUNDRAISING EXPENSE”

Raw XML AppendixShowing 400 of 1,072 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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7KBF VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt31YOUNG LAWYERS DIVISION REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR / IOLTA CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt33IOLTA SEC-TREAS
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IRS990/Form990PartVIISectionAGrp/TitleTxt40IOLTA TRUSTEE
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