Civic Intelligence

Kentucky Individual Self Insurers Guaranty Fund

990 • Fiscal year 2017 • EIN 31-1540078

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 10, 2018

Organization ProfileN/A
300 West Vine StreetLexington, KY 40507

(859) 899-8700

Siviq Scores

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

Liabilities / Assets

88th percentile

0.66x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

35.77x

Higher debt load relative to revenue than 100% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Net Margin

100th percentile

120%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

8th percentile

$0

Higher top officer pay than 8% of similar nonprofits.

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

2017 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2017

Asset Growth

15th percentile

-3.2%

Faster asset growth than 15% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-78%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$12,302,192

Down $404,121 (-3.2%) from 2016

Net Assets

Down

$4,127,243

Down $22,099 (-0.5%) from 2016

Liabilities

Down

$8,174,949

Down $382,022 (-4.5%) from 2016

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin100th percentile

Revenue

Down

$228,529

Down $821,157 (-78%) from 2016

Expenses

Down

-$46,404

Down $1,192,325 (-104%) from 2016

Net Income

Up

$274,933

Up $371,168 (+386%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $13,658,741Liabilities 2010: $10,981,577Net Assets 2010: $2,677,1642010Assets 2011: $13,604,658Liabilities 2011: $10,668,204Net Assets 2011: $2,936,4542011Assets 2012: $13,670,501Liabilities 2012: $10,163,344Net Assets 2012: $3,507,1572012Assets 2013: $13,127,759Liabilities 2013: $9,366,295Net Assets 2013: $3,761,4642013Assets 2014: $12,436,727Liabilities 2014: $8,623,270Net Assets 2014: $3,813,4572014Assets 2015: $12,078,605Liabilities 2015: $8,073,255Net Assets 2015: $4,005,3502015Assets 2016: $12,706,313Liabilities 2016: $8,556,971Net Assets 2016: $4,149,3422016Assets 2017: $12,302,192Liabilities 2017: $8,174,949Net Assets 2017: $4,127,2432017Assets 2018: $11,854,805Liabilities 2018: $7,786,858Net Assets 2018: $4,067,9472018Assets 2019: $12,032,491Liabilities 2019: $7,795,131Net Assets 2019: $4,237,3602019Assets 2020: $12,393,849Liabilities 2020: $8,066,400Net Assets 2020: $4,327,4492020Assets 2021: $15,639,722Liabilities 2021: $11,507,774Net Assets 2021: $4,131,9482021Assets 2022: $13,205,422Liabilities 2022: $9,615,136Net Assets 2022: $3,590,2862022Assets 2023: $12,238,900Liabilities 2023: $8,842,605Net Assets 2023: $3,396,2952023Assets 2024: $13,562,087Liabilities 2024: $9,980,129Net Assets 2024: $3,581,9582024

Highlighted filing

2017

Assets$12,302,192
Liabilities$8,174,949
Net Assets$4,127,243
Open 2017 Filing

Operations Trend

Revenue Growth1st percentile

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

$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $1,951,9042010Expenses 2011: $560,1712011Expenses 2012: $421,3192012Expenses 2013: -$64,7282013Revenue 2014: $88,931Expenses 2014: $162,406Net Income 2014: -$73,4752014Revenue 2015: $99,851Expenses 2015: $80,298Net Income 2015: $19,5532015Revenue 2016: $1,049,686Expenses 2016: $1,145,921Net Income 2016: -$96,2352016Revenue 2017: $228,529Expenses 2017: -$46,404Net Income 2017: $274,9332017Revenue 2018: $230,395Expenses 2018: $102,428Net Income 2018: $127,9672018Revenue 2019: $236,923Expenses 2019: $428,884Net Income 2019: -$191,9612019Revenue 2020: $164,589Expenses 2020: $482,830Net Income 2020: -$318,2412020Revenue 2021: $136,771Expenses 2021: -$434,208Net Income 2021: $570,9792021Revenue 2022: $154,912Expenses 2022: -$1,319,277Net Income 2022: $1,474,1892022Revenue 2023: $159,850Expenses 2023: -$419,562Net Income 2023: $579,4122023Revenue 2024: $1,234,486Expenses 2024: $1,866,402Net Income 2024: -$631,9162024

Highlighted filing

2017

Revenue$228,529
Expenses-$46,404
Net Income$274,933
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 10, 2018
Return Version
2016v3.0
Gross Receipts
$228,529
Mission and Program Overview

Mission

Meeting obligations of insolvent individually self-insured employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,635,028$10,420,531▼ $1,214,497
Investments in Publicly Traded Securities$334,588$1,184,416▲ $849,828
Cash and Non-Interest-Bearing Accounts$705,796$664,671▼ $41,125
Accounts Receivable$510$0▼ $510
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$12,706,313$12,302,192▼ $404,121
Other Assets Total$30,391$32,574▲ $2,183
Liabilities
Other Liabilities$8,556,971$8,174,949▼ $382,022
Total Liabilities$8,556,971$8,174,949▼ $382,022
Net Assets / Fund Balance
Temporarily Rstr Net Assets$3,546,198$3,550,292▲ $4,094
Unrestricted Net Assets$603,144$576,951▼ $26,193
Total Net Assets Fund Balance$4,149,342$4,127,243▼ $22,099
Total Liabilities and Net Assets / Fund Balance$12,706,313$12,302,192▼ $404,121
Compensation and Service Providers
Top Officer Pay8th percentile

Board Members and Trustees

NameTitle
Albert CatesDirector
Angela HopperDirector
Doug DonaldsonDirector
Kelly GolebieskiDirector
Lisa SmithDirector
Melissa MillerDirector
Nathan FraleyDirector
Rob CrawfordDirector
Travis BaileyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$228,529
Other Revenue
$0
Change in Net Assets
$274,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,529
Total Revenue per Audited Statements
$228,529
Total Revenue per Form 990
$228,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Other Expenses$-46,404

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$50,327-$50,327
Fees for Services Management-$13,018-$13,018
Office Expenses-$1,238-$1,238
Other Expenses$-136,137--$-136,137
Total Functional Expenses$-110,987$64,583$0$-46,404

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$-46,404
Total Expenses per Audited Statements$-46,404
Total Expenses per Form 990$-46,404
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Held for Other Claims$8,095,010
Liabilities and Reserves for P$79,939
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Reviewed by Finance Committee.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“They are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Individual Self Insurers
EIN
31-1540078
Phone
8598998700
Address
300 WEST VINE STREET, LEXINGTON, KY 40507

Signing Officer

Name
Albert Cates
Title
Director
Signed
2018-04-10
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Charles T Mitchell Co PLLC
Address
229 W MAIN ST SUITE 103, FRANKFORT, KY 40601
Preparer
Greg Miklavcic CPA
Phone
5022277395
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Unrealized loss on investments = -$297032”

Raw XML Appendix363 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011635028
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010420531
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0-46404
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08095010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt179939
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CASH HELD FOR OTHER CLAIMS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LIABILITIES AND RESERVES FOR P
IRS990ScheduleD/RevenueSubtotalAmt0228529
IRS990ScheduleD/TotalExpensesPerForm990Amt0-46404
IRS990ScheduleD/TotalLiabilityAmt08174949
IRS990ScheduleD/TotalRevenuePerForm990Amt0228529
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0228529
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0-46404
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by Finance Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1They are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED LOSS ON INVESTMENTS = -$297032
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03546198
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03550292
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012706313
IRS990/TotalAssetsEOYAmt012302192
IRS990/TotalAssetsGrp/BOYAmt012706313
IRS990/TotalAssetsGrp/EOYAmt012302192
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0-110987
IRS990/TotalFunctionalExpensesGrp/TotalAmt0-46404
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08556971
IRS990/TotalLiabilitiesEOYAmt08174949
IRS990/TotalLiabilitiesGrp/BOYAmt08556971
IRS990/TotalLiabilitiesGrp/EOYAmt08174949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04149342
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04127243
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228529
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228529
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012706313
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012302192
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0603144
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0576951
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALBERT CATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY INDIVIDUAL SELF INSURERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GUARANTY FUND
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0311540078
ReturnHeader/Filer/PhoneNum08598998700
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 WEST VINE STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040507
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Charles T Mitchell Co PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0229 W MAIN ST SUITE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040601
ReturnHeader/PreparerPersonGrp/PhoneNum05022277395
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Greg Miklavcic CPA
ReturnHeader/ReturnTs02018-04-10T13:10:16-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,302,192
Liabilities
$8,174,949
Net assets
$4,127,243
Revenue
$228,529
Expenses
-$46,404
Net income
$274,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$9.98$3.58$1.23$1.87$0.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$8.84$3.40$0.16$0.42$0.58
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.2$9.62$3.59$0.15$1.32$1.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.6$11.5$4.13$0.14$0.43$0.57
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$8.07$4.33$0.16$0.48$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$7.80$4.24$0.24$0.43$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$7.79$4.07$0.23$0.10$0.13
2017Detailed filing. Detailed filing data is available for this year.$12.3$8.17$4.13$0.23$0.05$0.27
2016Detailed filing. Detailed filing data is available for this year.$12.7$8.56$4.15$1.05$1.15$0.10
2015Detailed filing. Detailed filing data is available for this year.$12.1$8.07$4.01$0.10$0.08$0.02
2014Detailed filing. Detailed filing data is available for this year.$12.4$8.62$3.81$0.09$0.16$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.1$9.37$3.76$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$10.2$3.51$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$10.7$2.94$0.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$11.0$2.68$1.95