Civic Intelligence

Kentucky Group Self-Insurance Guaranty Fund

990 • Fiscal year 2013 • EIN 31-1510071

Jul 01, 2012 to Jun 30, 2013 • Filed on Jan 09, 2014

320 N Evergreen Rd40243-1010
Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

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

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

27th percentile

-1.5%

Faster asset growth than 27% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$1,037,271

Down $15,405 (-1.5%) from 2012

Net Assets

Down

$1,037,271

Down $15,405 (-1.5%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$3,638

Down $862 (-19%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10M-$20MAssets 2010: $1,010,258Liabilities 2010: $0Net Assets 2010: $1,010,2582010Assets 2011: $1,051,746Liabilities 2011: $0Net Assets 2011: $1,051,7462011Assets 2012: $1,052,676Liabilities 2012: $0Net Assets 2012: $1,052,6762012Assets 2013: $1,037,271Liabilities 2013: $0Net Assets 2013: $1,037,2712013Assets 2015: $1,080,209Liabilities 2015: $0Net Assets 2015: $1,080,2092015Assets 2016: $1,094,741Liabilities 2016: $0Net Assets 2016: $1,094,7412016Assets 2017: $1,083,888Liabilities 2017: $0Net Assets 2017: $1,083,8882017Assets 2018: $1,063,207Liabilities 2018: $0Net Assets 2018: $1,063,2072018Assets 2019: $1,090,373Liabilities 2019: $0Net Assets 2019: $1,090,3732019Assets 2020: $1,106,313Liabilities 2020: $0Net Assets 2020: $1,106,3132020Assets 2022: $962,913Liabilities 2022: $0Net Assets 2022: $962,9132022Assets 2024: $1,797,058Liabilities 2024: $15,389,678Net Assets 2024: -$13,592,6202024

Highlighted filing

2013

Assets$1,037,271
Liabilities$0
Net Assets$1,037,271

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $48,447Expenses 2010: $14,480Net Income 2010: $33,9672010Expenses 2011: $4,2502011Expenses 2012: $4,5002012Expenses 2013: $3,6382013Revenue 2015: $28,464Expenses 2015: $8,755Net Income 2015: $19,7092015Revenue 2016: $14,314Expenses 2016: $9,030Net Income 2016: $5,2842016Revenue 2017: $9,303Expenses 2017: $9,036Net Income 2017: $2672017Revenue 2018: $13,999Expenses 2018: $20,564Net Income 2018: -$6,5652018Revenue 2019: $15,823Expenses 2019: $9,250Net Income 2019: $6,5732019Revenue 2020: $21,802Expenses 2020: $24,312Net Income 2020: -$2,5102020Revenue 2022: $13,417Expenses 2022: $96,665Net Income 2022: -$83,2482022Revenue 2024: $1,178,611Expenses 2024: $1,277,982Net Income 2024: -$99,3712024

Highlighted filing

2013

Revenue-
Expenses$3,638
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Jan 9, 2014
Return Version
2012v2.1
Gross Receipts
$275,592
Mission and Program Overview

Mission

Meeting obligations of insolvent self-insurance groups or associations.

Filing and Contact Details

Filer

EIN
31-1510071
Raw XML Appendix272 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.

Path#Value
IRS990/AccountantCompileOrReview00
IRS990/ActivitiesConductedPartnership00
IRS990/ActivityOrMissionDescription0MEETING OBLIGATIONS OF INSOLVENT MEMBERS OF SELF-INSURANCE GROUPS OR ASSOCIATIONS
IRS990/AddressPrincipalOfficerUS/AddressLine10320 N EVERGREEN RD
IRS990/AddressPrincipalOfficerUS/City0LOUISVILLE
IRS990/AddressPrincipalOfficerUS/State0KY
IRS990/AddressPrincipalOfficerUS/ZIPCode0402431010
IRS990/AuditCommittee01
IRS990/BenefitsPaidToMembersCY00
IRS990/BenefitsPaidToMembersPriorYear00
IRS990/BsnssRltnshpThruFamilyMember00
IRS990/BsnssRltnshpWithOrganization00
IRS990/CashNonInterestBearing/BOY045911
IRS990/CashNonInterestBearing/EOY042272
IRS990/ChangesToOrganizingDocs00
IRS990/CollectionsOfArt00
IRS990/CompensationFromOtherSources00
IRS990/CompensationProcessCEO00
IRS990/CompensationProcessOther00
IRS990/ConflictOfInterestPolicy00
IRS990/ConservationEasements00
IRS990/ConsolidatedAuditFinancialStmt00
IRS990/ContributionsGrantsCurrentYear00
IRS990/ContributionsGrantsPriorYear00
IRS990/CreditCounseling00
IRS990/DecisionsSubjectToApproval00
IRS990/DeductibleContributionsOfArt00
IRS990/DeductibleNonCashContributions00
IRS990/DelegationOfManagementDuties00
IRS990/DescribedIn501C300
IRS990/Description0PAYMENT OF WORKERS' COMPENSATION OBLIGATIONS OF INSOLVENT MEMBER GROUPS OR ASSOCIATIONS (NO INSOLVENCIES TO DATE)
IRS990/DisregardedEntity00
IRS990/DocumentRetentionPolicy00
IRS990/DonorAdvisedFunds00
IRS990/ElectionOfBoardMembers01
IRS990/FamilyOrBusinessRelationship00
IRS990/FederalGrantAuditRequired00
IRS990/FeesForServicesAccounting/Total03000
IRS990/FeesForServicesLegal/Total0638
IRS990/FollowSFAS1170X
IRS990/ForeignActivities00
IRS990/ForeignFinancialAccount00
IRS990/ForeignOffice00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek00.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek10.20
IRS990/Form990PartVIISectionA/AverageHoursPerWeek20.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek30.10
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector0X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector1X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector2X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector3X
IRS990/Form990PartVIISectionA/NamePerson0DAVID WITTE
IRS990/Form990PartVIISectionA/NamePerson1PAUL T HEFFNER
IRS990/Form990PartVIISectionA/NamePerson2GREG BUIE
IRS990/Form990PartVIISectionA/NamePerson3MARY CARNEY
IRS990/Form990PartVIISectionA/Officer0X
IRS990/Form990PartVIISectionA/Officer1X
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation10
IRS990/Form990PartVIISectionA/OtherCompensation20
IRS990/Form990PartVIISectionA/OtherCompensation30
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization10
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization20
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs20
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/Title0CHAIRMAN
IRS990/Form990PartVIISectionA/Title1SEC/TREAS
IRS990/Form990PartVIISectionA/Title2TRUSTEE
IRS990/Form990PartVIISectionA/Title3TRUSTEE
IRS990/Form990ProvidedToGoverningBody01
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FSAuditedBasis/FinancialStatementSeparate0X
IRS990/FundraisingActivities00
IRS990/GainOrLoss/Securities03976
IRS990/Gaming00
IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsAndSimilarAmntsPriorYear00
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations00
IRS990/GrantToRelatedPerson00
IRS990/GrossAmountSalesAssets/Securities0251602
IRS990/GrossReceipts0275592
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt01
IRS990/IndoorTanningServices00
IRS990/InfoInScheduleOPartVI0X
IRS990/InfoInScheduleOPartXII0X
IRS990/InvestmentIncomeCurrentYear027966
IRS990/InvestmentIncome/ExclusionAmount023990
IRS990/InvestmentIncomePriorYear018161
IRS990/InvestmentIncome/TotalRevenueColumn023990
IRS990/InvestmentInJointVenture00
IRS990/InvestmentsPubTradedSecurities/BOY0803730
IRS990/InvestmentsPubTradedSecurities/EOY0892571
IRS990/LessCostOthBasisSalesExpenses/Securities0247626
IRS990/LoanToOfficerOrDQP00
IRS990/LocalChapters00
IRS990/MaterialDiversionOrMisuse00
IRS990/MembersOrStockholders01
IRS990/MethodOfAccountingAccrual0X
IRS990/MinutesOfCommittees00
IRS990/MinutesOfGoverningBody01
IRS990/MissionDescription0MEETING OBLIGATIONS OF INSOLVENT SELF-INSURANCE GROUPS OR ASSOCIATIONS
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/NameOfPrincipalOfficerPerson0PAUL T HEFFNER
IRS990/NbrIndependentVotingMembers04
IRS990/NbrVotingGoverningBodyMembers04
IRS990/NbrVotingMembersGoverningBody04
IRS990/NetAssetsOrFundBalancesBOY01052676
IRS990/NetAssetsOrFundBalancesEOY01037271
IRS990/NetGainOrLossInvestments/ExclusionAmount03976
IRS990/NetGainOrLossInvestments/TotalRevenueColumn03976
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NoListedPersonsCompensated0X
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers04
IRS990/NumberIndividualsGT100K00
IRS990/NumberOfContractorsGT100K00
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/OfficerEntityWithBsnssRltnshp00
IRS990/OfficerMailingAddress00
IRS990/Organization501c0X
IRS990/OtherAssetsTotal/BOY04272
IRS990/OtherAssetsTotal/EOY04671
IRS990/OtherExpensePriorYear04500
IRS990/OtherExpensesCurrentYear03638
IRS990/OtherRevenueCurrentYear00
IRS990/OtherRevenuePriorYear00
IRS990/PartialLiquidation00
IRS990/PoliticalActivities00
IRS990/ProfessionalFundraising00
IRS990/ProgramServiceRevenueCY00
IRS990/ProgramServiceRevenuePriorYear00
IRS990/ProhibitedTaxShelterTrans00
IRS990/ReconcilationOtherChanges00
IRS990/ReconcilationRevenueExpenses024328
IRS990/ReconciliationUnrealizedInvest0-39733
IRS990/RelatedEntity00
IRS990/RelatedOrgControlledEntity00
IRS990/ReportFin48Footnote01
IRS990/ReportInvestOthSecurities00
IRS990/ReportLandBldgEquip00
IRS990/ReportOtherAssets00
IRS990/ReportOtherLiabilities00
IRS990/ReportProgRelInvest00
IRS990/RevenuesLessExpensesCY024328
IRS990/RevenuesLessExpensesPriorYear013661
IRS990/SalariesEtcCurrentYear00
IRS990/SalariesEtcPriorYear00
IRS990/SavingsAndTempCashInvestments/BOY0198763
IRS990/SavingsAndTempCashInvestments/EOY097757
IRS990/ScheduleBRequired00
IRS990ScheduleD/ExpensesNotRptdF99000
IRS990ScheduleD/ExpensesNotRptdOnFinStmt00
IRS990ScheduleD/ExpensesSubtotal03638
IRS990ScheduleD/FootnoteInPartXIII0X
IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0THE FUND IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAX. THE FUND RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ACCOUNTING STANDARDS CODIFICATION. NO LIABILITY FOR UNCERTAIN TAX POSITIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FUND IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009.
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIII/ReturnReference0PART X, LINE 2:
IRS990ScheduleD/NetUnrealizedGainsInvestments0-39733
IRS990ScheduleD/RevenueNotRptdF9900-39733
IRS990ScheduleD/RevenueNotRptdOnFinStmt00
IRS990ScheduleD/RevenueSubtotal027966
IRS990ScheduleD/TotalExpensesPerForm99003638
IRS990ScheduleD/TotalOfBookValueLandBuildings00
IRS990ScheduleD/TotalRevenuePerForm990027966
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt03638
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt0-11767
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/GeneralExplanation/Explanation1EACH MEMBER APPOINTS A TRUSTEE TO SERVE ON THE ORGANIZATION'S GOVERNING BODY TO REPRESENT THEIR RESPECTIVE FUND.
IRS990ScheduleO/GeneralExplanation/Explanation2THE ORGANIZATION HAS NO COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/GeneralExplanation/Explanation3THE SECRETARY/TREASURER REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/GeneralExplanation/Explanation4THE ORGANIZATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation5THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. GIVEN THE SIZE OF THE GOVERNING BODY, THERE ARE NOT ANY SEPARATE COMMITTEES. INSTEAD, THE ENTIRE GOVERNING BOARD ASSUMES THE RESPONSILIBITLY OF OVERSEEING THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference5PART XII, LINE 2C:
IRS990/ScheduleORequired01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0KY
IRS990/SubjectToProxyTax00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10320 N EVERGREEN RD
IRS990/TheBooksAreInCareOf/AddressUS/City0LOUISVILLE
IRS990/TheBooksAreInCareOf/AddressUS/State0KY
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode0402431010
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10PAUL T HEFFNER
IRS990/TheBooksAreInCareOf/TelephoneNumber05022458395
IRS990/TotalAssets/BOY01052676
IRS990/TotalAssetsBOY01052676
IRS990/TotalAssets/EOY01037271
IRS990/TotalAssetsEOY01037271
IRS990/TotalCompGT150K00
IRS990/TotalExpensesCurrentYear03638
IRS990/TotalExpensesPriorYear04500
IRS990/TotalFunctionalExpenses/Total03638
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY00
IRS990/TotalLiabilitiesBOY00
IRS990/TotalLiabilities/EOY00
IRS990/TotalLiabilitiesEOY00
IRS990/TotalLiabNetAssetsFundBalances/BOY01052676
IRS990/TotalLiabNetAssetsFundBalances/EOY01037271
IRS990/TotalNbrEmployees00
IRS990/TotalNbrVolunteers04
IRS990/TotalNetAssetsFundBalances/BOY01052676
IRS990/TotalNetAssetsFundBalances/EOY01037271
IRS990/TotalOtherCompensation00
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProfFundrsngExpPriorYear00
IRS990/TotalReportableCompFrmRltdOrgs00
IRS990/TotalReportableCompFromOrg00
IRS990/TotalRevenueCurrentYear027966
IRS990/TotalRevenue/ExclusionAmount027966
IRS990/TotalRevenuePriorYear018161
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome00
IRS990/TotalRevenue/TotalRevenueColumn027966
IRS990/TotalRevenue/UnrelatedBusinessRevenue00
IRS990/TypeOfOrganizationAssociation0X
IRS990/UnrelatedBusinessIncome00
IRS990/UnrestrictedNetAssets/BOY01052676
IRS990/UnrestrictedNetAssets/EOY01037271
IRS990/UponRequest0X
IRS990/WebSite0N/A
IRS990/WhistleblowerPolicy00
IRS990/YearFormation01997
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/Filer/EIN0311510071
ReturnHeader/Filer/Name/BusinessNameLine10KENTUCKY GROUP SELF-INSURANCE GUARANTY FUND
ReturnHeader/Filer/NameControl0KENT
ReturnHeader/Filer/Phone05022458395
ReturnHeader/Filer/USAddress/AddressLine10320 N EVERGREEN RD
ReturnHeader/Filer/USAddress/City0LOUISVILLE
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode0402431010
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02014-01-09
ReturnHeader/Officer/Name0PAUL T HEFFNER
ReturnHeader/Officer/Phone05022458395
ReturnHeader/Officer/Title0SEC/TREAS
ReturnHeader/PreparerFirm/EIN0271235638
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10MOUNTJOY CHILTON MEDLEY LLP
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10462 S FOURTH ST SUITE 2600
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0LOUISVILLE
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0KY
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode0402023445
ReturnHeader/Preparer/Name0LEE GROZA
ReturnHeader/Preparer/Phone05027491900
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-07-01
ReturnHeader/TaxPeriodEndDate02013-06-30
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02014-01-15T09:34:07-06:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$15.4$13.6$1.18$1.28$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.01$0.10$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.02$0.02$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.00$1.09$0.02$0.01$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$0.01$0.02$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.01$0.01$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.01$0.01$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.03$0.01$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.05$0.01$0.03