Civic Intelligence

Union County Industrial Development Authority Inc

990 • Fiscal year 2019 • EIN 45-3807481

Jul 01, 2018 to Jun 30, 2019 • Filed on May 05, 2020

Organization ProfileUCFIRST.ORG
P O Box 374Morganfield, KY 42437

(270) 389-9600

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2019

Net Margin

100th percentile

109%

Higher net margin than 100% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets5th percentile

Assets

Up

$6,348,541

Up $790,258 (+14%) from 2018

Net Assets

Up

$6,348,541

Up $790,258 (+14%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$1,256,052

Down $1,863,982 (-307%) from 2018

Expenses

Up

$117,415

Up $20,669 (+21%) from 2018

Net Income

Down

-$1,373,467

Down $1,884,651 (-369%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $3,909,975Liabilities 2012: $0Net Assets 2012: $3,909,9752012Assets 2013: $4,576,590Liabilities 2013: $0Net Assets 2013: $4,576,5902013Assets 2014: $4,734,969Liabilities 2014: $0Net Assets 2014: $4,734,9692014Assets 2015: $4,954,246Liabilities 2015: $0Net Assets 2015: $4,954,2462015Assets 2016: $4,897,540Liabilities 2016: $0Net Assets 2016: $4,897,5402016Assets 2017: $5,047,099Liabilities 2017: $0Net Assets 2017: $5,047,0992017Assets 2018: $5,558,283Liabilities 2018: $0Net Assets 2018: $5,558,2832018Assets 2019: $6,348,541Liabilities 2019: $0Net Assets 2019: $6,348,5412019Assets 2020: $6,306,173Liabilities 2020: $0Net Assets 2020: $6,306,1732020Assets 2021: $6,323,608Liabilities 2021: $0Net Assets 2021: $6,323,6082021Assets 2022: $5,991,488Liabilities 2022: $0Net Assets 2022: $5,991,4882022Assets 2023: $6,026,263Liabilities 2023: $0Net Assets 2023: $6,026,2632023Assets 2024: $6,063,066Liabilities 2024: $0Net Assets 2024: $6,063,0662024

Highlighted filing

2019

Assets$6,348,541
Liabilities$0
Net Assets$6,348,541
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500K-$1.0M-$1.5MExpenses 2012: $31,0652012Expenses 2013: $37,1412013Revenue 2014: $229,463Expenses 2014: $71,084Net Income 2014: $158,3792014Revenue 2015: $248,149Expenses 2015: $28,872Net Income 2015: $219,2772015Revenue 2016: $204,331Expenses 2016: $261,037Net Income 2016: -$56,7062016Revenue 2017: $213,891Expenses 2017: $64,332Net Income 2017: $149,5592017Revenue 2018: $607,930Expenses 2018: $96,746Net Income 2018: $511,1842018Revenue 2019: -$1,256,052Expenses 2019: $117,415Net Income 2019: -$1,373,4672019Revenue 2020: $50,605Expenses 2020: $92,973Net Income 2020: -$42,3682020Revenue 2021: $51,958Expenses 2021: $34,523Net Income 2021: $17,4352021Revenue 2022: $51,741Expenses 2022: $383,861Net Income 2022: -$332,1202022Revenue 2023: $40,674Expenses 2023: $5,899Net Income 2023: $34,7752023Revenue 2024: $45,207Expenses 2024: $8,404Net Income 2024: $36,8032024

Highlighted filing

2019

Revenue-$1,256,052
Expenses$117,415
Net Income-$1,373,467
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 5, 2020
Return Version
2018v3.2
Gross Receipts
$1,323,409
Mission and Program Overview

Mission

To aid in the acquisition, retention, and development of land for industrial and commercial purposes in kentucky, to aid in the development and promotion of industrial sites, parks and subdivisions for accomodating industrial and commercial needs; to promote and stimulate the acquisition, retention and development of land for industrial and commercial and commercial purposes in kentucky by other local development organizations both public and private.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,558,283$6,348,541▲ $790,258
Cash and Non-Interest-Bearing Accounts$1,980,293$3,401,818▲ $1,421,525
Other Notes and Loans Receivable, Net$2,716,947$2,276,470▼ $440,477
Land, Buildings, and Equipment, Net$852,242$670,253▼ $181,989
Prepaid Expenses and Deferred Charges$8,801--
Total Assets$5,558,283$6,348,541▲ $790,258
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,558,283$6,348,541▲ $790,258
Total Liabilities and Net Assets / Fund Balance$5,558,283$6,348,541▲ $790,258

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$478,511$33,786$512,297
Land$175,800-$175,800
Other Land Buildings$15,942$7,282$23,224
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
Garland CertainChairman
Amy GumzVice-chairma
Adam OnanDirector
Kim HumphreyDirector
Mike ObertDirector
Pat DonahueDirector
Melissa CokerSec/treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$126,662
Investment Income
$-1,385,109
Other Revenue
$2,395
Change in Net Assets
$-1,373,467

Audited Revenue Reconciliation

Revenue per Audited Statements
$-1,256,052
Revenue Not Reported on Form 990
$2,756
Total Revenue per Audited Statements
$-1,253,296
Total Revenue per Form 990
$-1,256,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,415
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 Other$45,454--$45,454
Occupancy$31,538--$31,538
Depreciation Depletion$15,915--$15,915
All Other Expenses$1,706--$1,706
Other Expenses$1,509--$1,509
Fees for Services Accounting-$900-$900
Insurance-$301-$301
Office Expenses-$270-$270
Fees for Services Legal-$252-$252
Advertising-$26-$26
Total Functional Expenses$115,666$1,749$0$117,415

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$117,415
Expenses per Audited Statements$115,400
Total Expenses per Audited Statements$115,400
Expenses Not Reported on Financial Statements$2,015
Other Expense Adjustments$2,015
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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, Page 6, Part VI, Line 6

“Union county industrial development authority inc. Is governed by a board of directors.”

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

“Board members are appointed by the county judge executive of union county kentucky as needed to fill vacancies on the board.”

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

“Form 990 information is compiled by management and return is prepared by an independent third party certified accounting firm. Final return is reviewed by management for approval before filing.”

Form 990, Page 6, Part VI, Line 19

“Documents made available upon request.”

Form 990, Part VII

“All employee compensation was paid by the union county fiscal court and union county undustrial foundation in lieu of additional grants/contributions to the union county industrial development authority, inc.”

Filing and Contact Details

Filer

Filer Name
Union County Industrial Development
EIN
45-3807481
Phone
2703899600
Address
P O BOX 374, MORGANFIELD, KY 42437

Signing Officer

Name
Melissa Coker
Title
Sec/treasurer
Phone
2703899600
Signed
2020-05-05

Organization Details

Principal Officer
Garland Certain
Formed
2007
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Kemper CPA Group Llp
Address
101 E MAIN ST, MORGANFIELD, KY 42437-1507
Preparer
Eric E Williams
Phone
2703891239
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To aid in the acquisition, retention, and development of land for industrial and commercial purposes in kentucky, to aid in the development and promotion of industrial sites, parks and subdivisions for accomodating industrial and commercial needs; to promote and stimulate the acquisition, retention and development of land for industrial and commercial and commercial purposes in kentucky by other local development organizations both public and private.”

Form 990, Part IX, Line 11G

“Outside contract services 45,454 0 0”

Form 990, Part XI, Line 9

“Record unreported historical basis in fixed assets 2,163,725”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Cash to accrual conversion - a/r 2,756”

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

“Cash to accrual conversion - a/p 2,015”

Raw XML Appendix344 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNION COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY INC. IS GOVERNED BY A BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE APPOINTED BY THE COUNTY JUDGE EXECUTIVE OF UNION COUNTY KENTUCKY AS NEEDED TO FILL VACANCIES ON THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 INFORMATION IS COMPILED BY MANAGEMENT AND RETURN IS PREPARED BY AN INDEPENDENT THIRD PARTY CERTIFIED ACCOUNTING FIRM. FINAL RETURN IS REVIEWED BY MANAGEMENT FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL EMPLOYEE COMPENSATION WAS PAID BY THE UNION COUNTY FISCAL COURT AND UNION COUNTY UNDUSTRIAL FOUNDATION IN LIEU OF ADDITIONAL GRANTS/CONTRIBUTIONS TO THE UNION COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE CONTRACT SERVICES 45,454 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RECORD UNREPORTED HISTORICAL BASIS IN FIXED ASSETS 2,163,725
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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 VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MELISSA COKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02703899600
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION COUNTY INDUSTRIAL DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AUTHORITY INC
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
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ReturnHeader/FilingSecurityInformation/IPTm009:43:33
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
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ReturnHeader/PreparerPersonGrp/PhoneNum02703891239
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC E WILLIAMS
ReturnHeader/ReturnTs02020-05-15T09:43:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,348,541
Liabilities
$0
Net assets
$6,348,541
Revenue
-$1,256,052
Expenses
$117,415
Net income
-$1,373,467
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.06$0.00$6.06$0.05$0.01$0.04
2023Detailed filing. Detailed filing data is available for this year.$6.03$0.00$6.03$0.04$0.01$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.99$0.00$5.99$0.05$0.38$0.33
2021Detailed filing. Detailed filing data is available for this year.$6.32$0.00$6.32$0.05$0.03$0.02
2020Detailed filing. Detailed filing data is available for this year.$6.31$0.00$6.31$0.05$0.09$0.04
2019Detailed filing. Detailed filing data is available for this year.$6.35$0.00$6.35$1.26$0.12$1.37
2018Detailed filing. Detailed filing data is available for this year.$5.56$0.00$5.56$0.61$0.10$0.51
2017Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$0.21$0.06$0.15
2016Detailed filing. Detailed filing data is available for this year.$4.90$0.00$4.90$0.20$0.26$0.06
2015Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$0.25$0.03$0.22
2014Detailed filing. Detailed filing data is available for this year.$4.73$0.00$4.73$0.23$0.07$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.58$0.00$4.58$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.00$3.91$0.03