Civic Intelligence

Kentucky Jailers Association

EIN 31-1558437 • 501(c)6 • Newport, KY

Profile

To serve the training, legislative, and support needs of kentucky jailers.

601 Central AvenueNewport, KY 41071

www.kyjailers.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

5th percentile

-157%

Higher net margin than 5% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-63%

Faster asset growth than 12% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-65%

Faster revenue growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$68,458

Down $116,101 (-63%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$68,458

Down $116,101 (-63%) from 2024

Revenue

Down

$73,881

Down $139,643 (-65%) from 2024

Expenses

Down

$189,982

Down $1,772 (-0.9%) from 2024

Net Income

Down

-$116,101

Down $137,871 (-633%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $374,333Liabilities 2010: $0Net Assets 2010: $374,3332010Assets 2015: $341,260Liabilities 2015: $0Net Assets 2015: $341,2602015Assets 2016: $252,213Liabilities 2016: $0Net Assets 2016: $252,2132016Assets 2018: $284,677Liabilities 2018: $0Net Assets 2018: $284,6772018Assets 2019: $319,341Liabilities 2019: $0Net Assets 2019: $319,3412019Assets 2020: $197,578Liabilities 2020: $0Net Assets 2020: $197,5782020Assets 2021: $287,664Liabilities 2021: $0Net Assets 2021: $287,6642021Assets 2022: $242,376Liabilities 2022: $0Net Assets 2022: $242,3762022Assets 2023: $162,789Liabilities 2023: $0Net Assets 2023: $162,7892023Assets 2024: $184,559Liabilities 2024: $0Net Assets 2024: $184,5592024Assets 2025: $68,458Liabilities 2025: $0Net Assets 2025: $68,4582025

Highlighted filing

2025

Assets$68,458
Liabilities$0
Net Assets$68,458

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $66,5912010Revenue 2015: $305,512Expenses 2015: $359,380Net Income 2015: -$53,8682015Revenue 2016: $271,558Expenses 2016: $360,605Net Income 2016: -$89,0472016Revenue 2018: $286,411Expenses 2018: $356,665Net Income 2018: -$70,2542018Revenue 2019: $327,503Expenses 2019: $292,839Net Income 2019: $34,6642019Revenue 2020: $190,475Expenses 2020: $312,238Net Income 2020: -$121,7632020Revenue 2021: $236,805Expenses 2021: $146,719Net Income 2021: $90,0862021Revenue 2022: $291,915Expenses 2022: $337,203Net Income 2022: -$45,2882022Revenue 2023: $382,485Expenses 2023: $462,072Net Income 2023: -$79,5872023Revenue 2024: $213,524Expenses 2024: $191,754Net Income 2024: $21,7702024Revenue 2025: $73,881Expenses 2025: $189,982Net Income 2025: -$116,1012025

Highlighted filing

2025

Revenue$73,881
Expenses$189,982
Net Income-$116,101

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 25, 2025
Return Version
2024v5.2
Gross Receipts
$336,652
Mission and Program Overview

Mission

To serve the training, legislative and support needs of kentucky jailers

To serve the training, legislative,and support needs of kentucky jailers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$184,559$68,458▼ $116,101
Rtn Earn Endowment Incm Other Fnds$184,559$68,458▼ $116,101
Accounts Receivable$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$184,559$68,458▼ $116,101
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$184,559$68,458▼ $116,101
Total Liabilities and Net Assets / Fund Balance$184,559$68,458▼ $116,101
Compensation and Service Providers

Board Members and Trustees

NameTitle
James DaleyPast President
Josh LindblomPresident
Eric VaughnVice President
Art MaglingerBoard Member
Athena HayesBoard Member
Bill HensleyBoard Member
Bj BurkhartBoard Member
Brian WoofordBoard Member
Cindy WalkerBoard Member
Frank DoyleBoard Member
Jason WoosleyBoard Member
Jeff TindallBoard Member
Jody PerryBoard Member
Joshua ToomeyBoard Member
Justin HallBoard Member
Justin SchulerBoard Member
Landon SpurlockBoard Member
Michele RankinBoard Member
Mike LewisBoard Member
Stephen HarmonBoard Member
Steve WilliamsBoard Member
Tasha HellardBoard Member
Terry NunleyBoard Member
Anthony MccollumSecretary
Roger FordSergeant at Arms
Lisa Kearn-yearyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,025
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-73,144
Change in Net Assets
$-116,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$182,982
Grants and Similar Amounts Paid$7,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$129,400
Fees for Services Other---$26,000
Fees for Services Accounting---$14,067
Grants to Domestic Individuals---$7,000
Insurance---$4,056
Conferences and Meetings---$2,283
Travel---$2,088
Advertising---$1,796
Office Expenses---$1,338
Information Technology---$1,100
Interest---$14
Other Expenses---$9
Total Functional Expenses$0$0$0$189,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$262,771
Fundraising Gross Income$189,627
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Conference$145,675$120,925$196,143$-75,218
Fall Conference$108,852$68,702$66,628$2,074
Total Events$254,527$189,627$262,771$-73,144
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The kentucky jailer's association is made up of constitutionally elected jailers and the appointed jail administrator of the common wealth of kentucky

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

The form 990 is provided to the executive committiee of the board of directors for review and approval prior to filing.

Form 990, Part VI, Section C, Line 19

Applicable governing documents are available for inspection at the organization's office upon written request.

Filing and Contact Details

Filer

Filer Name
Kentucky Jailers Association
EIN
31-1558437
Phone
8599049223
Address
601 CENTRAL AVENUE, NEWPORT, KY 41071

Signing Officer

Name
Renee Mcdaniel
Title
Executive Director
Phone
8599049223
Signed
2025-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renee Mcdaniel
Formed
1998
Legal Domicile
Ky
Voting Board Members
26
Independent Board Members
26
Employees
0
Volunteers
10

Preparer

Firm
Rudler Psc
Address
SUITE 200 809 WRIGHTS SUMMIT, PARKWAY, FORT WRIGHT, KY 41011
Preparer
Jeff Epplen
Phone
8593311717
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

CONTRACT LABOR 26,000.

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IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT
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IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt064900
IRS990/FundraisingDirectExpensesAmt0262771
IRS990/FundraisingGrossIncomeAmt0189627
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt07000
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0336652
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt026
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01100
IRS990/InsuranceGrp/TotalAmt04056
IRS990/InterestGrp/TotalAmt014
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt082125
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SERVE THE TRAINING, LEGISLATIVE, AND SUPPORT NEEDS OF KENTUCKY JAILERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0184559
IRS990/NetAssetsOrFundBalancesEOYAmt068458
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-73144
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-73144
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt01338
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/TotalAmt0646
IRS990/OtherExpensesGrp/TotalAmt1185
IRS990/OtherExpensesGrp/TotalAmt29
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RENEE MCDANIEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTION OF KENTUCKY JAILERS AND THEIR NEEDS
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTE THE ORGANIZATION'S AGENDA THROUGH LEGISLATIVE LOBBYING
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0144025
IRS990/PYGrantsAndSimilarPaidAmt06000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0185754
IRS990/PYOtherRevenueAmt069499
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt021770
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0191754
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0213524
IRS990/ReconcilationRevenueExpnssAmt0-116101
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0184559
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt068458
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0147025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0144025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt095225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt086565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt091300
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0564140
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0564140
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0147025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0144025
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt095225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt086565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt091300
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0564140
IRS990ScheduleA/TotalSupportAmt0564140
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/LimitedControlProvisionsAppInd0X
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt064900
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt040150
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt024750
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0262771
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL CONFERENCE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SUMMER CONFERENCE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0108852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0145675
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0254527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt068702
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0120925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0189627
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-73144
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0262771
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt066628
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0196143
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt07
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KENTUCKY JAILER'S ASSOCIATION IS MADE UP OF CONSTITUTIONALLY ELECTED JAILERS AND THE APPOINTED JAIL ADMINISTRATOR OF THE COMMON WEALTH OF KENTUCKY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTIEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2APPLICABLE GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR 26,000.

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