Civic Intelligence

Kentucky School Board Association

EIN 31-1008135 • 501(c)4 • Frankfort, KY

Profile

The purpose of the trust shall be to serve as an unemployment claims management and payment service to member school districts and other tax supported educational agencies of kentucky and non-profit institutions of higher education located within kentucky.

260 Democrat DrFrankfort, KY 40601

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Siviq Scores

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

Liabilities / Assets

33rd percentile

0.03x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.04x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

95th percentile

83%

Higher net margin than 95% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$216,464

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

31st percentile

0.6%

Faster asset growth than 31% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

2.2%

Faster revenue growth than 35% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$10,766,899

Up $61,835 (+0.6%) from 2023

Liabilities

Up

$330,110

Up $181,260 (+122%) from 2023

Net Assets

Down

$10,436,789

Down $119,425 (-1.1%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin95th percentile

Revenue

Up

$7,532,126

Up $164,281 (+2.2%) from 2023

Expenses

Up

$1,277,997

Up $52,385 (+4.3%) from 2023

Net Income

Up

$6,254,129

Up $111,896 (+1.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$100M$50M$0-$50MAssets 2010: $43,162,848Liabilities 2010: $35,297,524Net Assets 2010: $7,865,3242010Assets 2011: $39,175,227Liabilities 2011: $34,492,706Net Assets 2011: $4,682,5212011Assets 2012: $38,523,804Liabilities 2012: $53,892,277Net Assets 2012: -$15,368,4732012Assets 2013: $40,751,874Liabilities 2013: $71,347,260Net Assets 2013: -$30,595,3862013Assets 2014: $16,063,953Liabilities 2014: $502,226Net Assets 2014: $15,561,7272014Assets 2015: $10,279,289Liabilities 2015: $610,929Net Assets 2015: $9,668,3602015Assets 2019: $9,708,039Liabilities 2019: $566,566Net Assets 2019: $9,141,4732019Assets 2020: $10,555,524Liabilities 2020: $172,690Net Assets 2020: $10,382,8342020Assets 2021: $9,762,236Liabilities 2021: $784,383Net Assets 2021: $8,977,8532021Assets 2022: $9,195,507Liabilities 2022: $1,247,895Net Assets 2022: $7,947,6122022Assets 2023: $10,705,064Liabilities 2023: $148,850Net Assets 2023: $10,556,2142023Assets 2024: $10,766,899Liabilities 2024: $330,110Net Assets 2024: $10,436,7892024

Highlighted filing

2024

Assets$10,766,899
Liabilities$330,110
Net Assets$10,436,789
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$60M$40M$20M$0Expenses 2010: $27,593,0062010Expenses 2011: $28,104,7322011Expenses 2012: $48,864,9122012Expenses 2013: $32,498,4092013Revenue 2014: $9,406,134Expenses 2014: $8,572,760Net Income 2014: $833,3742014Revenue 2015: $7,700,492Expenses 2015: $3,714,303Net Income 2015: $3,986,1892015Revenue 2019: $7,096,186Expenses 2019: $2,097,954Net Income 2019: $4,998,2322019Revenue 2020: $6,732,111Expenses 2020: $614,386Net Income 2020: $6,117,7252020Revenue 2021: $6,954,916Expenses 2021: $1,965,389Net Income 2021: $4,989,5272021Revenue 2022: $7,165,748Expenses 2022: $1,949,063Net Income 2022: $5,216,6852022Revenue 2023: $7,367,845Expenses 2023: $1,225,612Net Income 2023: $6,142,2332023Revenue 2024: $7,532,126Expenses 2024: $1,277,997Net Income 2024: $6,254,1292024

Highlighted filing

2024

Revenue$7,532,126
Expenses$1,277,997
Net Income$6,254,129
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$10,766,899
Liabilities
$330,110
Net assets
$10,436,789
Revenue
$7,532,126
Expenses
$1,277,997
Net income
$6,254,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.33$10.4$7.53$1.28$6.25
2023Detailed filing. Detailed filing data is available for this year.$10.7$0.15$10.6$7.37$1.23$6.14
2022Detailed filing. Detailed filing data is available for this year.$9.20$1.25$7.95$7.17$1.95$5.22
2021Detailed filing. Detailed filing data is available for this year.$9.76$0.78$8.98$6.95$1.97$4.99
2020Detailed filing. Detailed filing data is available for this year.$10.6$0.17$10.4$6.73$0.61$6.12
2019Detailed filing. Detailed filing data is available for this year.$9.71$0.57$9.14$7.10$2.10$5.00
2015Detailed filing. Detailed filing data is available for this year.$10.3$0.61$9.67$7.70$3.71$3.99
2014Detailed filing. Detailed filing data is available for this year.$16.1$0.50$15.6$9.41$8.57$0.83
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.8$71.3$30.6$32.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.5$53.9$15.4$48.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.2$34.5$4.68$28.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.2$35.3$7.87$27.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$7,532,126
Mission and Program Overview

Mission

The purpose of the trust shall be to serve as an unemployment claims management and payment service to member school districts and other tax supported educational agencies of kentucky and non-profit institutions of higher education located within kentucky.

The purpose of the trust shall be to serve as an unemployment claims management service to member school districts and other tax supported educational agencies of kentucky and non-profit institutions of higher education located within kentucky for unemployment compensation claims.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$10,556,214$10,436,789▼ $119,425
Investments in Publicly Traded Securities$8,682,801$9,343,785▲ $660,984
Cash and Non-Interest-Bearing Accounts$1,500,176$901,653▼ $598,523
Accounts Receivable$491,336$494,418▲ $3,082
Prepaid Expenses and Deferred Charges$28,605$25,511▼ $3,094
Land, Buildings, and Equipment, Net$2,146$1,532▼ $614
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$10,705,064$10,766,899▲ $61,835
Liabilities
Accounts Payable and Accrued Expenses$47,040$243,653▲ $196,613
Other Liabilities$101,810$86,457▼ $15,353
Total Liabilities$148,850$330,110▲ $181,260
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,556,214$10,436,789▼ $119,425
Total Liabilities and Net Assets / Fund Balance$10,705,064$10,766,899▲ $61,835

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,532$55,289$56,821
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleOtherTotal
Leah Herrera From 124Ksba, CFO$116,788$116,788

Board Members and Trustees

NameTitle
Karen ByrdChair
Pamela MoreheadChair Elect
Davonna PagePast Chair
Kerri SchellingKsba Executive Director
David HallNominee
Kristi WardNominee
Mark ThomasNominee
Michael RoweNominee
Steve BeckerNominee
Thomas BlandNominee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,108,301
Investment Income
$423,825
Other Revenue
$0
Change in Net Assets
$6,254,129

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,500,022
Revenue Not Reported on Financial Statements
$32,104
Revenue Not Reported on Form 990
$360,377
Total Revenue per Audited Statements
$7,860,399
Total Revenue per Form 990
$7,532,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$427,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$850,076--$850,076
Other Expenses-$33,621-$33,621
Fees for Service Investment Mgmnt Fees-$32,104-$32,104
Fees for Services Accounting-$25,500-$25,500
Office Expenses-$14,068-$14,068
Depreciation Depletion-$614-$614
Total Functional Expenses$850,076$427,921$0$1,277,997

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,277,997
Expenses per Audited Statements$1,245,893
Total Expenses per Audited Statements$1,245,893
Expenses Not Reported on Financial Statements$32,104
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Contributions$58,275
Due to Related Parties$28,182
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

“The trust's cfo and outside audit firm will prepare form 990 which will be provided to the full board of trustees (with salary information redacted) for review prior to filing. The trust's president will review and sign the form for filing.”

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

“The trustee, or key employee affiant is required by their affidavit to notify the trust should a conflict arise subsequent to the submission of the affidavit. The trust obtains affidavits from trustees and all employees annually.”

Form 990, Part VI, Section B, Line 15

“The amount of reportable officer compensation disclosed in part vii, section a, column e, was reimbursed by ksbit and is included in administrative fees paid in the statement of functional expenses, part ix. This expense is reimbursed to the kentucky school boards association (ksba) under the administrative service expense reimbursement agreement, between the kentucky school boards insurance trust (ksbit) and ksba. Officer compensation allocated to ksbit for reimbursement is included in the annual budget approved by ksbit trustees.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request and provides the financial information through the organizations' website.”

Filing and Contact Details

Filer

Filer Name
Kentucky School Board Association
EIN
31-1008135
Phone
5026954630
Address
260 DEMOCRAT DR, FRANKFORT, KY 40601

Signing Officer

Name
Kerri Schelling
Title
Ksba Executive Director
Phone
5026954630
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Byrd
Formed
1978
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Melinda L Heck
Phone
5024269660
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Deficit billings 53,848. Return of premiums to members -6,787,779.”

Part XII, Line 2C

“The trust's board of directors oversees the selection of the auditors and the audit process both in prior and subsequent years when an audit is performed.”

Financial Statement Notes

PART X, LINE 2:

“The fund is exempt from income taxes under section 115 of the internal revenue code. The fund is included in the trust's informational tax return filed in the u.s. Federal jurisdiction. However, income from certain activities not directly related to the fund's tax-exempt purpose could be subject to taxation as unrelated business income. As of december 31, 2024 and 2023, the fund did not have any accrued interest or penalties related to income tax liabilities, and no interest and penalties have been charged to operations for the years ended decemebr 31, 2024 and 2023, respectively.”

Raw XML AppendixShowing 400 of 437 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/TitleTxt8NOMINEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9KSBA, CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10KSBA EXECUTIVE DIRECTOR
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IRS990/LandBldgEquipCostOrOtherBssAmt056821
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE TRUST SHALL BE TO SERVE AS AN UNEMPLOYMENT CLAIMS MANAGEMENT AND PAYMENT SERVICE TO MEMBER SCHOOL DISTRICTS AND OTHER TAX SUPPORTED EDUCATIONAL AGENCIES OF KENTUCKY AND NON-PROFIT INSTITUTIONS OF HIGHER EDUCATION LOCATED WITHIN KENTUCKY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt010556214
IRS990/NetAssetsOrFundBalancesEOYAmt010436789
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0360377
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014068
IRS990/OfficeExpensesGrp/TotalAmt014068
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-6733931
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE FEES PAI
IRS990/OtherExpensesGrp/Desc1OTHER INSURANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0322014
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt133621
IRS990/OtherExpensesGrp/TotalAmt0322014
IRS990/OtherExpensesGrp/TotalAmt133621
IRS990/OtherLiabilitiesGrp/BOYAmt0101810
IRS990/OtherLiabilitiesGrp/EOYAmt086457
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt028605
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025511
IRS990/PrincipalOfficerNm0KAREN BYRD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0PREMIUMS EARNED
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07108301
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0806484
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0329750
IRS990/PYOtherExpensesAmt0419128
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt07038095
IRS990/PYRevenuesLessExpensesAmt06142233
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01225612
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07367845
IRS990/ReconcilationRevenueExpnssAmt06254129
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07108301
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt010556214
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt010436789
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01532
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055289
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056821
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt032104
IRS990ScheduleD/ExpensesSubtotalAmt01245893
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt032104
IRS990ScheduleD/InvestmentExpensesNotIncldAmt032104
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0360377
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt028182
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt158275
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE CONTRIBUTIONS
IRS990ScheduleD/RevenueNotReportedAmt0360377
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt032104
IRS990ScheduleD/RevenueSubtotalAmt07500022
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM INCOME TAXES UNDER SECTION 115 OF THE INTERNAL REVENUE CODE. THE FUND IS INCLUDED IN THE TRUST'S INFORMATIONAL TAX RETURN FILED IN THE U.S. FEDERAL JURISDICTION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FUND'S TAX-EXEMPT PURPOSE COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AS OF DECEMBER 31, 2024 AND 2023, THE FUND DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST AND PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS ENDED DECEMEBR 31, 2024 AND 2023, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01532
IRS990ScheduleD/TotalExpensesPerForm990Amt01277997
IRS990ScheduleD/TotalLiabilityAmt086457
IRS990ScheduleD/TotalRevenuePerForm990Amt07532126
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07860399
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01245893
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0184683
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt029453
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt02328
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KERRI SCHELLING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0KSBA EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0216464
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE RELATED ORGANIZATION, KENTUCKY SCHOOL BOARDS ASSOCIATION (KSBA), PAYS THE COMPENSATION TO THE OFFICERS AND USES THE FOLLOWING METHODS TO DETERMINE THE COMPENSATION: INDEPENDENT COMPENSATION CONSULTANT WRITTEN EMPLOYMENT CONTRACTS APPROVAL BY THE BOARD
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST'S CFO AND OUTSIDE AUDIT FIRM WILL PREPARE FORM 990 WHICH WILL BE PROVIDED TO THE FULL BOARD OF TRUSTEES (WITH SALARY INFORMATION REDACTED) FOR REVIEW PRIOR TO FILING. THE TRUST'S PRESIDENT WILL REVIEW AND SIGN THE FORM FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEE, OR KEY EMPLOYEE AFFIANT IS REQUIRED BY THEIR AFFIDAVIT TO NOTIFY THE TRUST SHOULD A CONFLICT ARISE SUBSEQUENT TO THE SUBMISSION OF THE AFFIDAVIT. THE TRUST OBTAINS AFFIDAVITS FROM TRUSTEES AND ALL EMPLOYEES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AMOUNT OF REPORTABLE OFFICER COMPENSATION DISCLOSED IN PART VII, SECTION A, COLUMN E, WAS REIMBURSED BY KSBIT AND IS INCLUDED IN ADMINISTRATIVE FEES PAID IN THE STATEMENT OF FUNCTIONAL EXPENSES, PART IX. THIS EXPENSE IS REIMBURSED TO THE KENTUCKY SCHOOL BOARDS ASSOCIATION (KSBA) UNDER THE ADMINISTRATIVE SERVICE EXPENSE REIMBURSEMENT AGREEMENT, BETWEEN THE KENTUCKY SCHOOL BOARDS INSURANCE TRUST (KSBIT) AND KSBA. OFFICER COMPENSATION ALLOCATED TO KSBIT FOR REIMBURSEMENT IS INCLUDED IN THE ANNUAL BUDGET APPROVED BY KSBIT TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND PROVIDES THE FINANCIAL INFORMATION THROUGH THE ORGANIZATIONS' WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEFICIT BILLINGS 53,848. RETURN OF PREMIUMS TO MEMBERS -6,787,779.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TRUST'S BOARD OF DIRECTORS OVERSEES THE SELECTION OF THE AUDITORS AND THE AUDIT PROCESS BOTH IN PRIOR AND SUBSEQUENT YEARS WHEN AN AUDIT IS PERFORMED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KENTUCKY SCHOOL BOARDS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610549868
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE THE IMPROVEMENT OF PUBLIC EDUCATION IN KENTUCKY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0260 DEMOCRAT DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRANKFORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0322014
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRACTUAL AGREEMENTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KENTUCKY SCHOOL BOARDS ASSOCIATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010705064
IRS990/TotalAssetsEOYAmt010766899
IRS990/TotalAssetsGrp/BOYAmt010705064
IRS990/TotalAssetsGrp/EOYAmt010766899
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0427921
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0850076
IRS990/TotalFunctionalExpensesGrp/TotalAmt01277997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0148850
IRS990/TotalLiabilitiesEOYAmt0330110
IRS990/TotalLiabilitiesGrp/BOYAmt0148850
IRS990/TotalLiabilitiesGrp/EOYAmt0330110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010556214
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010436789
IRS990/TotalOtherCompensationAmt048564
IRS990/TotalProgramServiceExpensesAmt0850076
IRS990/TotalProgramServiceRevenueAmt07108301
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0423825
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07108301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07532126
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010705064
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010766899
IRS990/TotReportableCompRltdOrgAmt0284688
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0260 DEMOCRAT DRIVE

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