Civic Intelligence

Life Plan of Kentucky Inc.

990EZ • Fiscal year 2017 • EIN 45-3567607

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 31, 2018

2333 Alexandria DriveLexington, KY 40504

(859) 514-6073

Siviq Scores

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

Liabilities / Assets

90th percentile

0.59x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

27th percentile

-6.7%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 36.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

62%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$25,635

Up $4,018 (+19%) from 2016

Net Assets

Down

$10,635

Down $10,982 (-51%) from 2016

Liabilities

$15,000

No earlier filing loaded for comparison.

Revenue

Up

$164,615

Up $63,099 (+62%) from 2016

Expenses

Up

$175,597

Up $85,629 (+95%) from 2016

Net Income

Down

-$10,982

Down $22,530 (-195%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $1,369Liabilities 2012: $02012Assets 2013: $19,476Liabilities 2013: $15,5352013Assets 2014: $11,896Liabilities 2014: $8,935Net Assets 2014: $2,9612014Assets 2016: $21,617Net Assets 2016: $21,6172016Assets 2017: $25,635Liabilities 2017: $15,000Net Assets 2017: $10,6352017Assets 2018: $50,545Liabilities 2018: $10,000Net Assets 2018: $40,5452018Assets 2019: $191,325Liabilities 2019: $0Net Assets 2019: $191,3252019Assets 2020: $275,346Liabilities 2020: $0Net Assets 2020: $275,3462020Assets 2021: $474,691Liabilities 2021: $0Net Assets 2021: $474,6912021Assets 2022: $794,394Liabilities 2022: $0Net Assets 2022: $794,3942022Assets 2023: $893,816Liabilities 2023: $0Net Assets 2023: $893,8162023Assets 2024: $725,779Liabilities 2024: $15,127Net Assets 2024: $710,6522024

Highlighted filing

2017

Assets$25,635
Liabilities$15,000
Net Assets$10,635

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $4,250Expenses 2012: $4,343Net Income 2012: -$932012Revenue 2013: $15,146Expenses 2013: $12,574Net Income 2013: $2,5722013Revenue 2014: $37,941Expenses 2014: $38,921Net Income 2014: -$9802014Revenue 2016: $101,516Expenses 2016: $89,968Net Income 2016: $11,5482016Revenue 2017: $164,615Expenses 2017: $175,597Net Income 2017: -$10,9822017Revenue 2018: $225,168Expenses 2018: $195,258Net Income 2018: $29,9102018Revenue 2019: $422,134Expenses 2019: $271,354Net Income 2019: $150,7802019Revenue 2020: $373,982Expenses 2020: $291,893Net Income 2020: $82,0892020Revenue 2021: $526,567Expenses 2021: $331,430Net Income 2021: $195,1372021Revenue 2022: $680,983Expenses 2022: $355,933Net Income 2022: $325,0502022Revenue 2023: $621,123Expenses 2023: $524,462Net Income 2023: $96,6612023Revenue 2024: $421,318Expenses 2024: $605,082Net Income 2024: -$183,7642024

Highlighted filing

2017

Revenue$164,615
Expenses$175,597
Net Income-$10,982
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 31, 2018
Return Version
2017v2.3
Gross Receipts
$164,615
Mission and Program Overview

Mission

Provide pooled trust services to disabled individuals who receive means tested benefits. Additionally, the organization provides, at no charge to attendees, educational programs and opportunities for family members of persons with disabilities, consultation about services available in kentucky, and recreational opportunities for persons with disabilities. The organization also conducts informational programs about kentucky medicaid waivers and other services at no charge for individuals with disabilities and their families, case managers, and other professionals. The organziation also assists eligible individuals, at no charge, to establish able accounts to protect eligibility for disability-related services and benefits.

Program Services

DescriptionGrantsExpenses
ADMINISTER POOLED SPECIAL NEEDS TRUSTS FOR INDIVIDUALS WITH DISABILITIES WHO RECEIVE MEANS TESTED BENEFITS. THE ORGANIZATION ALSO PROVIDED EDUCATIONAL PROGRAMS FOR FAMILY MEMBERS OF PERSONS WITH DISABILITIES, CONSULTATION ABOUT SERVICES AVAILABLE IN KENTUCKY, AND RECREATIONAL OPPORTUNITIES FOR PERSONS WITH DISABILITIES. THE ORGANIZATION CONDUCTS INFORMATIONAL PROGRAMS ABOUT KENTUCKY MEDICAID WAIVERS AND OTHER SERVICES AT NO CHARGE FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES, CASE MANAGERS, AND OTHER PROFESSIONALS. THE ORGANIZATION ALSO ASSISTS ELIGIBLE INDIVIDUALS, AT NO CHARGE, TO ESTABLISH ABLE ACCOUNTS TO PROTECT ELIGIBILITY FOR DISABILITY-RELATED SERVICES AND BENEFITS.-$151,355
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KAREN PERCHExecutive DiFT$60,000-$60,000
JAMES EVANSBoard Chairm-$0--
CAROLYN WHEELERSecretary-$0--
JIM MIKE WILLIAMSTreasurer-$0--
JERRY JOHNSONBoard Chairm-$0--
KRISTY STAMBAUGHDirector-$0--
RICK LANDONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Life Plan of Kentucky Inc
EIN
45-3567607
Phone
8595146073
Address
2333 ALEXANDRIA DRIVE, LEXINGTON, KY 40504

Signing Officer

Name
Jim Mike Williams
Title
Treasurer
Phone
8595146073
Signed
2018-10-31
Discuss with paid preparer
Yes

Preparer

Firm
Fister Williams & Oberlander Pllc
Address
401 LEWIS HARGETT CIRCLE SUITE 110, LEXINGTON, KY 40503
Preparer
Jim Mike Williams
Phone
8592190098
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses business license 15 software license fees 25,466 software support fees 4,309 office telephone 669 workers compensation 366 insurance 6,317 participation fees 500 exhibitor fees 310 office supplies 2,478 conferences & meetings 1,022 miscellaneous expenses 2,200 total 43,652

Form 990-ez, Part II, Line 24

Depreciable assets 12,325 12,325 less accumulated depreciation 12,325 12,325 security deposit 230 230 total 230 230

Form 990-ez, Part II, Line 26

Unsecured notes and loans payable 0 15,000

Form 990-ez, Part III

Provide pooled trust services to disabled individuals who receive means tested benefits. Additionally, the organization provides, at no charge to attendees, educational programs and opportunities for family members of persons with disabilities, consultation about services available in kentucky, and recreational opportunities for persons with disabilities. The organization also conducts informational programs about kentucky medicaid waivers and other services at no charge for individuals with disabilities and their families, case managers, and other professionals. The organziation also assists eligible individuals, at no charge, to establish able accounts to protect eligibility for disability-related services and benefits.

Form 990-ez, Part III, Line 28

Administer pooled special needs trusts for individuals with disabilities who receive means tested benefits. The organization also provided educational programs for family members of persons with disabilities, consultation about services available in kentucky, and recreational opportunities for persons with disabilities. The organization conducts informational programs about kentucky medicaid waivers and other services at no charge for individuals with disabilities and their families, case managers, and other professionals. The organization also assists eligible individuals, at no charge, to establish able accounts to protect eligibility for disability-related services and benefits.

Raw XML Appendix169 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE POOLED TRUST SERVICES TO DISABLED INDIVIDUALS WHO RECEIVE MEANS TESTED BENEFITS. ADDITIONALLY, THE ORGANIZATION PROVIDES, AT NO CHARGE TO ATTENDEES, EDUCATIONAL PROGRAMS AND OPPORTUNITIES FOR FAMILY MEMBERS OF PERSONS WITH DISABILITIES, CONSULTATION ABOUT SERVICES AVAILABLE IN KENTUCKY, AND RECREATIONAL OPPORTUNITIES FOR PERSONS WITH DISABILITIES. THE ORGANIZATION ALSO CONDUCTS INFORMATIONAL PROGRAMS ABOUT KENTUCKY MEDICAID WAIVERS AND OTHER SERVICES AT NO CHARGE FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES, CASE MANAGERS, AND OTHER PROFESSIONALS. THE ORGANZIATION ALSO ASSISTS ELIGIBLE INDIVIDUALS, AT NO CHARGE, TO ESTABLISH ABLE ACCOUNTS TO PROTECT ELIGIBILITY FOR DISABILITY-RELATED SERVICES AND BENEFITS.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0151355
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IRS990EZ/SalariesOtherCompEmplBnftAmt0113531
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BUSINESS LICENSE 15 SOFTWARE LICENSE FEES 25,466 SOFTWARE SUPPORT FEES 4,309 OFFICE TELEPHONE 669 WORKERS COMPENSATION 366 INSURANCE 6,317 PARTICIPATION FEES 500 EXHIBITOR FEES 310 OFFICE SUPPLIES 2,478 CONFERENCES & MEETINGS 1,022 MISCELLANEOUS EXPENSES 2,200 TOTAL 43,652
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEPRECIABLE ASSETS 12,325 12,325 LESS ACCUMULATED DEPRECIATION 12,325 12,325 SECURITY DEPOSIT 230 230 TOTAL 230 230
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 0 15,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE POOLED TRUST SERVICES TO DISABLED INDIVIDUALS WHO RECEIVE MEANS TESTED BENEFITS. ADDITIONALLY, THE ORGANIZATION PROVIDES, AT NO CHARGE TO ATTENDEES, EDUCATIONAL PROGRAMS AND OPPORTUNITIES FOR FAMILY MEMBERS OF PERSONS WITH DISABILITIES, CONSULTATION ABOUT SERVICES AVAILABLE IN KENTUCKY, AND RECREATIONAL OPPORTUNITIES FOR PERSONS WITH DISABILITIES. THE ORGANIZATION ALSO CONDUCTS INFORMATIONAL PROGRAMS ABOUT KENTUCKY MEDICAID WAIVERS AND OTHER SERVICES AT NO CHARGE FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES, CASE MANAGERS, AND OTHER PROFESSIONALS. THE ORGANZIATION ALSO ASSISTS ELIGIBLE INDIVIDUALS, AT NO CHARGE, TO ESTABLISH ABLE ACCOUNTS TO PROTECT ELIGIBILITY FOR DISABILITY-RELATED SERVICES AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTER POOLED SPECIAL NEEDS TRUSTS FOR INDIVIDUALS WITH DISABILITIES WHO RECEIVE MEANS TESTED BENEFITS. THE ORGANIZATION ALSO PROVIDED EDUCATIONAL PROGRAMS FOR FAMILY MEMBERS OF PERSONS WITH DISABILITIES, CONSULTATION ABOUT SERVICES AVAILABLE IN KENTUCKY, AND RECREATIONAL OPPORTUNITIES FOR PERSONS WITH DISABILITIES. THE ORGANIZATION CONDUCTS INFORMATIONAL PROGRAMS ABOUT KENTUCKY MEDICAID WAIVERS AND OTHER SERVICES AT NO CHARGE FOR INDIVIDUALS WITH DISABILITIES AND THEIR FAMILIES, CASE MANAGERS, AND OTHER PROFESSIONALS. THE ORGANIZATION ALSO ASSISTS ELIGIBLE INDIVIDUALS, AT NO CHARGE, TO ESTABLISH ABLE ACCOUNTS TO PROTECT ELIGIBILITY FOR DISABILITY-RELATED SERVICES AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JIM MIKE WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08595146073
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIFE PLAN OF KENTUCKY INC
ReturnHeader/Filer/BusinessNameControlTxt0LIFE
ReturnHeader/Filer/EIN0453567607
ReturnHeader/Filer/PhoneNum08595146073
ReturnHeader/Filer/USAddress/AddressLine1Txt02333 ALEXANDRIA DRIVE
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040504
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ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:28:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611373721
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FISTER WILLIAMS & OBERLANDER PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 LEWIS HARGETT CIRCLE SUITE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040503
ReturnHeader/PreparerPersonGrp/PhoneNum08592190098
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIM MIKE WILLIAMS
ReturnHeader/ReturnTs02018-11-13T09:28:28-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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.$7.26$0.15$7.11$4.21$6.05$1.84
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.94$0.00$8.94$6.21$5.24$0.97
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$0.00$7.94$6.81$3.56$3.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.00$4.75$5.27$3.31$1.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.00$2.75$3.74$2.92$0.82
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.00$1.91$4.22$2.71$1.51
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.10$0.41$2.25$1.95$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.15$0.11$1.65$1.76$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.22$1.02$0.90$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.12$0.09$0.03$0.38$0.39$0.01
2013Summary only. Only limited summary data is available for this year.$0.19$0.16$0.15$0.13$0.03
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.04$0.04$0.00