Civic Intelligence

Lake Cumberland Housing Development

EIN 31-1121045 • 501(c)3 • Jamestown, KY

Profile

LOW INCOME HOUSING

PO Box 440Jamestown, KY 42629

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.85x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

2.88x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-6.0%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-8.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

6.3%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$455,504

Down $39,566 (-8.0%) from 2024

Liabilities

Down

$843,497

Down $22,099 (-2.6%) from 2024

Net Assets

Down

-$387,993

Down $17,467 (-4.7%) from 2024

Revenue

Up

$292,484

Up $17,438 (+6.3%) from 2024

Expenses

Up

$309,951

Up $16,548 (+5.6%) from 2024

Net Income

Up

-$17,467

Up $890 (+4.8%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2015: $727,786Liabilities 2015: $1,049,777Net Assets 2015: -$321,9912015Assets 2016: $731,372Liabilities 2016: $1,043,882Net Assets 2016: -$312,5102016Assets 2020: $661,508Liabilities 2020: $964,781Net Assets 2020: -$303,2732020Assets 2021: $619,489Liabilities 2021: $940,850Net Assets 2021: -$321,3612021Assets 2022: $633,168Liabilities 2022: $953,741Net Assets 2022: -$320,5732022Assets 2023: $543,196Liabilities 2023: $895,365Net Assets 2023: -$352,1692023Assets 2024: $495,070Liabilities 2024: $865,596Net Assets 2024: -$370,5262024Assets 2025: $455,504Liabilities 2025: $843,497Net Assets 2025: -$387,9932025

Highlighted filing

2025

Assets$455,504
Liabilities$843,497
Net Assets-$387,993

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2015: $196,466Expenses 2015: $200,953Net Income 2015: -$4,4872015Revenue 2016: $229,093Expenses 2016: $219,612Net Income 2016: $9,4812016Revenue 2020: $252,009Expenses 2020: $238,831Net Income 2020: $13,1782020Revenue 2021: $253,332Expenses 2021: $271,420Net Income 2021: -$18,0882021Revenue 2022: $274,116Expenses 2022: $273,328Net Income 2022: $7882022Revenue 2023: $278,243Expenses 2023: $309,839Net Income 2023: -$31,5962023Revenue 2024: $275,046Expenses 2024: $293,403Net Income 2024: -$18,3572024Revenue 2025: $292,484Expenses 2025: $309,951Net Income 2025: -$17,4672025

Highlighted filing

2025

Revenue$292,484
Expenses$309,951
Net Income-$17,467

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$292,484
Mission and Program Overview

Mission

LOW INCOME HOUSING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$354,891$317,950▼ $36,941
Cash and Non-Interest-Bearing Accounts$86,843$90,413▲ $3,570
Prepaid Expenses and Deferred Charges$7,324$8,271▲ $947
Accounts Receivable$9,342$1,721▼ $7,621
Total Assets$495,070$455,504▼ $39,566
Other Assets Total$36,670$37,149▲ $479
Liabilities
Mortgage Notes Payable Secured by Investment Property$841,206$813,650▼ $27,556
Accounts Payable and Accrued Expenses$16,099$19,615▲ $3,516
Escrow Account Liability$8,291$10,232▲ $1,941
Total Liabilities$865,596$843,497▼ $22,099
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-370,526$-387,993▼ $17,467
Total Net Assets Fund Balance$-370,526$-387,993▼ $17,467
Total Liabilities and Net Assets / Fund Balance$495,070$455,504▼ $39,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$259,345$1,172,729$1,432,074
Equipment$13,640$38,629$52,269
Land$44,965-$44,965
Other Assets Org$26,917--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marshall ToddChairman
Jimmie GreeneVice Chairman
Barry SmithBoard Member
Craig SmithBoard Member
Crystal WatkinsBoard Member
Darrell TreeceBoard Member
Donnie CoomerBoard Member
Hershell KeyBoard Member
John FrankBoard Member
Johnny DunbarBoard Member
Jonathan WilkersonBoard Member
Larry Russell BryantBoard Member
Luke KingBoard Member
Randy DialBoard Member
Randy MarcumBoard Member
Ricky CraigBoard Member
Scott GehringBoard Member
Teddy CoffeyBoard Member
Lisa MannExecutive Director
Janice MeyersSecretary
Tony KerrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$201,432
Program Service Revenue
$82,133
Investment Income
$61
Other Revenue
$8,858
Change in Net Assets
$-17,467

Audited Revenue Reconciliation

Revenue per Audited Statements
$292,484
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$292,484
Total Revenue per Form 990
$292,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,921
Salaries, Compensation, and Employee Benefits$80,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$62,707--$62,707
Other Salaries and Wages$44,267$14,756-$59,023
Interest$36,774--$36,774
Occupancy$27,582--$27,582
Fees for Services Management$15,314$5,104-$20,418
Other Employee Benefits$12,397$4,133-$16,530
Insurance$13,542--$13,542
Fees for Services Accounting-$10,169-$10,169
All Other Expenses$8,326--$8,326
Other Expenses$7,617$1,919-$7,617
Office Expenses$3,811$1,271-$5,082
Payroll Taxes$3,358$1,119-$4,477
Advertising$1,598$532-$2,130
Total Functional Expenses$270,948$39,003$0$309,951

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$309,951
Total Expenses per Audited Statements$309,951
Total Expenses per Form 990$309,951
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management services are performed by lake cumberland housing agency, inc.

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

The form 990 is made available for inspection at the annual board meeting.

Form 990, Part VI, Section C, Line 19

Items are available upon request.

Filing and Contact Details

Filer

Filer Name
Lake Cumberland Housing Development
EIN
31-1121045
Phone
2703434740
Address
PO BOX 440, JAMESTOWN, KY 42629
Doing Business As
Pine Knot Manor

Signing Officer

Name
Lisa Mann
Title
Executive Director
Phone
2703434740
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marshall Todd
Formed
1983
Legal Domicile
Ky
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
0

Preparer

Firm
Hicks & Associates Cpas Pllc
Address
1795 ALYSHEBA WAY STE 6206, LEXINGTON, KY 40509
Preparer
David W Hickscpacff
Phone
8593689727
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

TENANT SECURITY DEPOSITS

PART X, LINE 2:

As of september 30, 2025, the project has no uncertain tax positions that qualify for disclosure in the financial statements. Tax years still open under federal and state statute of limitations remain subject to review and change.

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IRS990/InterestGrp/ProgramServicesAmt036774
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IRS990/InvestmentIncomeGrp/ExclusionAmt061
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt061
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipAccumDeprecAmt01211358
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0354891
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0317950
IRS990/LandBldgEquipCostOrOtherBssAmt01529308
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LOW INCOME HOUSING
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0841206
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0813650
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-387993
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt027582
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01271
IRS990/OfficeExpensesGrp/ProgramServicesAmt03811
IRS990/OfficeExpensesGrp/TotalAmt05082
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt036670
IRS990/OtherAssetsTotalGrp/EOYAmt037149
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04133
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012397
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016530
IRS990/OtherExpensesGrp/Desc0CONTRACTS
IRS990/OtherExpensesGrp/Desc1SUPPLIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt018570
IRS990/OtherExpensesGrp/ProgramServicesAmt19329
IRS990/OtherExpensesGrp/ProgramServicesAmt25756
IRS990/OtherExpensesGrp/ProgramServicesAmt37617
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IRS990/OtherExpensesGrp/TotalAmt27675
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IRS990/OtherRevenueMiscGrp/BusinessCd0531110
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IRS990/OtherRevenueMiscGrp/Desc1LAUNDRY & VENDING
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13902
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt044267
IRS990/OtherSalariesAndWagesGrp/TotalAmt059023
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt03358
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IRS990/PoliticalCampaignActyInd00
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IRS990/PYTotalExpensesAmt0293403
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0275046
IRS990/QuidProQuoContributionsInd00
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IRS990/RelatedEntityInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt090991
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0201432
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0192071
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0191582
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0199285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0176038
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt068
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt082133
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt077903
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt072566
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt064758
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0374771
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt061
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt067
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt068
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0345
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08858
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012468
IRS990ScheduleA/OtherIncome509Grp/TotalAmt037697
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97230

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