Civic Intelligence

Kentucky Coal Employers Self-Insura

EIN 31-1551316 • 501(c)9 • Lexington, KY

Profile

To assume the workers' compensation obligations of an insolvent self- insured member of the fund. The organization will be supported solely by members.

PO Box 910623Lexington, KY 40591-0623

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

1.63x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

16.75x

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

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

15th percentile

-9.3%

Faster asset growth than 15% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

91st percentile

46%

Faster revenue growth than 91% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$41,264,748

Down $20,876,156 (-34%) from 2021

Liabilities

Down

$67,084,124

Down $18,086,140 (-21%) from 2021

Net Assets

Down

-$25,819,376

Down $2,790,016 (-12%) from 2021

Operations
Liabilities / Revenue100th percentileNet Margin74th percentile

Revenue

Down

$4,005,903

Down $10,738,844 (-73%) from 2021

Expenses

Up

$3,291,994

Up $2,457,510 (+294%) from 2021

Net Income

Down

$713,909

Down $13,196,354 (-95%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$150M$100M$50M$0-$50M-$100MAssets 2013: $15,016,036Liabilities 2013: $30,093,741Net Assets 2013: -$15,077,7052013Assets 2014: $94,599,344Liabilities 2014: $108,337,517Net Assets 2014: -$13,738,1732014Assets 2015: $125,186,775Liabilities 2015: $126,873,961Net Assets 2015: -$1,687,1862015Assets 2016: $104,998,887Liabilities 2016: $108,938,623Net Assets 2016: -$3,939,7362016Assets 2017: $86,416,999Liabilities 2017: $115,978,937Net Assets 2017: -$29,561,9382017Assets 2018: $71,626,786Liabilities 2018: $103,252,685Net Assets 2018: -$31,625,8992018Assets 2019: $68,949,762Liabilities 2019: $121,378,060Net Assets 2019: -$52,428,2982019Assets 2021: $62,140,904Liabilities 2021: $85,170,264Net Assets 2021: -$23,029,3602021Assets 2024: $41,264,748Liabilities 2024: $67,084,124Net Assets 2024: -$25,819,3762024

Highlighted filing

2024

Assets$41,264,748
Liabilities$67,084,124
Net Assets-$25,819,376
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$100M$50M$0-$50MRevenue 2013: $904,297Expenses 2013: $902,780Net Income 2013: $1,5172013Revenue 2014: $82,149,384Expenses 2014: $82,289,612Net Income 2014: -$140,2282014Revenue 2015: $49,062,165Expenses 2015: $45,229,777Net Income 2015: $3,832,3882015Revenue 2016: $1,993,300Expenses 2016: $2,780,942Net Income 2016: -$787,6422016Revenue 2017: $2,638,459Expenses 2017: $2,717,102Net Income 2017: -$78,6432017Revenue 2018: $2,404,681Expenses 2018: $3,615,102Net Income 2018: -$1,210,4212018Revenue 2019: $5,592,328Expenses 2019: $29,956,446Net Income 2019: -$24,364,1182019Revenue 2021: $14,744,747Expenses 2021: $834,484Net Income 2021: $13,910,2632021Revenue 2024: $4,005,903Expenses 2024: $3,291,994Net Income 2024: $713,9092024

Highlighted filing

2024

Revenue$4,005,903
Expenses$3,291,994
Net Income$713,909
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$41,264,748
Liabilities
$67,084,124
Net assets
-$25,819,376
Revenue
$4,005,903
Expenses
$3,291,994
Net income
$713,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.3$67.1$25.8$4.01$3.29$0.71
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$62.1$85.2$23.0$14.7$0.83$13.9
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$68.9$121$52.4$5.59$30.0$24.4
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.6$103$31.6$2.40$3.62$1.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$86.4$116$29.6$2.64$2.72$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$105$109$3.94$1.99$2.78$0.79
2015Detailed filing. Detailed filing data is available for this year.$125$127$1.69$49.1$45.2$3.83
2014Detailed filing. Detailed filing data is available for this year.$94.6$108$13.7$82.1$82.3$0.14
2013Detailed filing. Detailed filing data is available for this year.$15.0$30.1$15.1$0.90$0.90$0.00
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$15,744,747
Mission and Program Overview

Mission

To assume the workers' compensation obligations of an insolvent self- insured member of the fund. The organization will be supported solely by members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$60,618,188$62,140,904▲ $1,522,716
Total Assets$60,618,188$62,140,904▲ $1,522,716
Liabilities
Other Liabilities$95,982,885$85,170,264▼ $10,812,621
Total Liabilities$95,982,885$85,170,264▼ $10,812,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-35,364,697$-23,029,360▲ $12,335,337
Total Net Assets Fund Balance$-35,364,697$-23,029,360▲ $12,335,337
Total Liabilities and Net Assets / Fund Balance$60,618,188$62,140,904▲ $1,522,716
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Cassie MillerDirector
Gary MccollumDirector
Marcus MillerDirector
Tracy CrawfordDirector/CHA
Tim FieldsSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,587,800
Investment Income
$913,659
Other Revenue
$2,243,288
Change in Net Assets
$13,910,263

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,501,459
Revenue Not Reported on Financial Statements
$2,243,288
Revenue Not Reported on Form 990
$-1,574,926
Other Revenue Adjustments
$2,243,288
Total Revenue per Audited Statements
$10,926,533
Total Revenue per Form 990
$14,744,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$834,484
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
Fees for Services Management---$545,896
Fees for Service Investment Mgmnt Fees---$215,465
Fees for Services Legal---$45,708
Fees for Services Accounting---$24,450
Other Expenses---$2,965
Total Functional Expenses$0$0$0$834,484

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$2,243,288
Other Expense Adjustments$2,243,288
Total Expenses per Form 990$834,484
Expenses per Audited Statements$-1,408,804
Total Expenses per Audited Statements$-1,408,804
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
Claims Liability$85,170,264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The fund contracts with bluegrass consulting company and various third party administrators to adminster and process claims payments.”

Form 990, Page 6, Part VI, Line 7A

“The fund holds an annual election process whereby members of the association can nominate themselves for the governing body. Nominees are voted on and elected to the governing body by the membership.”

Form 990, Page 6, Part VI, Line 7B

“The fund's bylaws define decisions which require approval by members. Members approve these decisions in person at the annual membership meeting or through a mail vote.”

Form 990, Page 6, Part VI, Line 11B

“The full board reviews the form 990 with the cpa firm, who prepared the return, before it is filed.”

Form 990, Page 6, Part VI, Line 19

“The fund makes its governing documents, financial statements and other related documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Coal Employers Self
EIN
31-1551316
Phone
8592190194
Address
PO BOX 910623, LEXINGTON, KY 40591-0623

Signing Officer

Name
Tracy Crawford
Title
Director/chairperson
Phone
8592190194
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Crawford
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Oberlander Financial Services Pllc
Address
997 GOVERNORS LANE STE 150, LEXINGTON, KY 40513
Preparer
Bradley P Oberlander CPA
Phone
8595523342
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Change in claims liability -2,243,288 change in claims liability 2,243,288”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

“Change in claims liability 2,243,288”

Schedule D, Page 4, Part XII, Line 4B

“Change in claims liability 2,243,288”

Raw XML Appendix283 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ASSUME THE WORKERS' COMPENSATION OBLIGATIONS OF AN INSOLVENT SELF- INSURED MEMBER OF THE FUND. THE ORGANIZATION WILL BE SUPPORTED SOLELY BY MEMBERS.
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0FUND OFFICIALS
IRS990/BooksInCareOfDetail/PhoneNum08592190194
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 910623
IRS990/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0405910623
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0913659
IRS990/CYOtherExpensesAmt0834484
IRS990/CYOtherRevenueAmt02243288
IRS990/CYProgramServiceRevenueAmt011587800
IRS990/CYRevenuesLessExpensesAmt013910263
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0834484
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014744747
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0PURSUANT TO KENTUCKY STATUTE 342 THE ORGANIZATION ASSUMES THE WORKERS COMPENSATION OBLIGATION OF INSOLVENT SELF-INSURED MEMBERS WHICH NUMBERS IN APPROXIMATELY 7 MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt024450
IRS990/FeesForServicesLegalGrp/TotalAmt045708
IRS990/FeesForServicesManagementGrp/TotalAmt0545896
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0215465
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0TRACY CRAWFORD
IRS990/Form990PartVIISectionAGrp/PersonNm1TIM FIELDS
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY MCCOLLUM
IRS990/Form990PartVIISectionAGrp/PersonNm3CASSIE MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm4MARCUS MILLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR/CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0516514
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01516514
IRS990/GrossReceiptsAmt015744747
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0397145
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0397145
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01000000
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ASSUME THE WORKERS' COMPENSATION OBLIGATIONS OF AN INSOLVENT SELF- INSURED MEMBER OF THE FUND. THE ORGANIZATION WILL BE SUPPORTED SOLELY BY MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-35364697
IRS990/NetAssetsOrFundBalancesEOYAmt0-23029360
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0516514
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0516514
IRS990/NetUnrlzdGainsLossesInvstAmt0-1574926
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-35364697
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-23029360
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/TotalAmt02965
IRS990/OtherLiabilitiesGrp/BOYAmt095982885
IRS990/OtherLiabilitiesGrp/EOYAmt085170264
IRS990/OtherRevenueMiscGrp/Desc0CHANGE IN CLAIMS LIABILITY
IRS990/OtherRevenueMiscGrp/ExclusionAmt02243288
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02243288
IRS990/OtherRevenueTotalAmt02243288
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TRACY CRAWFORD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0INSURANCE RECOVERIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011587800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011587800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0519319
IRS990/PYOtherExpensesAmt04633579
IRS990/PYProgramServiceRevenueAmt048450
IRS990/PYRevenuesLessExpensesAmt0-4065810
IRS990/PYTotalExpensesAmt04633579
IRS990/PYTotalRevenueAmt0567769
IRS990/ReconcilationRevenueExpnssAmt013910263
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060618188
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062140904
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02243288
IRS990ScheduleD/ExpensesSubtotalAmt0-1408804
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1574926
IRS990ScheduleD/OtherExpensesNotIncludedAmt02243288
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085170264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CLAIMS LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02243288
IRS990ScheduleD/RevenueNotReportedAmt0-1574926
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02243288
IRS990ScheduleD/RevenueSubtotalAmt012501459
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN CLAIMS LIABILITY 2,243,288
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN CLAIMS LIABILITY 2,243,288
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalExpensesPerForm990Amt0834484
IRS990ScheduleD/TotalLiabilityAmt085170264
IRS990ScheduleD/TotalRevenuePerForm990Amt014744747
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010926533
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0-1408804
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND CONTRACTS WITH BLUEGRASS CONSULTING COMPANY AND VARIOUS THIRD PARTY ADMINISTRATORS TO ADMINSTER AND PROCESS CLAIMS PAYMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HOLDS AN ANNUAL ELECTION PROCESS WHEREBY MEMBERS OF THE ASSOCIATION CAN NOMINATE THEMSELVES FOR THE GOVERNING BODY. NOMINEES ARE VOTED ON AND ELECTED TO THE GOVERNING BODY BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND'S BYLAWS DEFINE DECISIONS WHICH REQUIRE APPROVAL BY MEMBERS. MEMBERS APPROVE THESE DECISIONS IN PERSON AT THE ANNUAL MEMBERSHIP MEETING OR THROUGH A MAIL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FULL BOARD REVIEWS THE FORM 990 WITH THE CPA FIRM, WHO PREPARED THE RETURN, BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER RELATED DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN CLAIMS LIABILITY -2,243,288 CHANGE IN CLAIMS LIABILITY 2,243,288
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt060618188
IRS990/TotalAssetsEOYAmt062140904
IRS990/TotalAssetsGrp/BOYAmt060618188
IRS990/TotalAssetsGrp/EOYAmt062140904
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY CRAWFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum08592190194
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY COAL EMPLOYERS SELF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0- INSURED GUARANTY FUND
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0311551316
ReturnHeader/Filer/PhoneNum08592190194
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 910623
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0405910623
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842958243
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OBERLANDER FINANCIAL SERVICES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0997 GOVERNORS LANE STE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040513
ReturnHeader/PreparerPersonGrp/PhoneNum08595523342
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY P OBERLANDER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-11-11T16:56:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TRACY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CRAWFORD
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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