Civic Intelligence

Skypac Lender Inc

EIN 45-3814566 • 501(c)3 • Bowling Green, KY

Profile

To operate exclusively for the benefit of, to perform the functions of, or to conduct the purposes of the southern kentucky performing arts center, inc.

PO Box 748Bowling Green, KY 42102

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

1st percentile

-9477%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

7.5%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $22,208,221 (-100%) from 2017

Liabilities

Flat

$0

Flat from 2017

Net Assets

Down

$0

Down $22,208,221 (-100%) from 2017

Operations
Liabilities / Revenue61st percentileNet Margin1st percentile

Revenue

Up

$234,337

Up $16,348 (+7.5%) from 2017

Expenses

Up

$22,442,558

Up $22,442,558 from 2017

Net Income

Down

-$22,208,221

Down $22,426,210 (-10288%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$30M$20M$10M$0Assets 2013: $22,036,267Liabilities 2013: $0Net Assets 2013: $22,036,2672013Assets 2014: $21,954,256Liabilities 2014: $0Net Assets 2014: $21,954,2562014Assets 2015: $21,972,244Liabilities 2015: $0Net Assets 2015: $21,972,2442015Assets 2016: $21,990,232Liabilities 2016: $0Net Assets 2016: $21,990,2322016Assets 2017: $22,208,221Liabilities 2017: $0Net Assets 2017: $22,208,2212017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0
Open 2018 Filing

Operations Trend

Revenue Growth61st percentile

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

$40M$20M$0-$20M-$40MRevenue 2013: $217,988Expenses 2013: $129,000Net Income 2013: $88,9882013Revenue 2014: $217,988Expenses 2014: $300,000Net Income 2014: -$82,0122014Revenue 2015: $217,988Expenses 2015: $200,000Net Income 2015: $17,9882015Revenue 2016: $217,988Expenses 2016: $200,000Net Income 2016: $17,9882016Revenue 2017: $217,989Expenses 2017: $0Net Income 2017: $217,9892017Revenue 2018: $234,337Expenses 2018: $22,442,558Net Income 2018: -$22,208,2212018

Highlighted filing

2018

Revenue$234,337
Expenses$22,442,558
Net Income-$22,208,221
Open 2018 Filing

Filings

Most recent year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$234,337
Expenses
$22,442,558
Net income
-$22,208,221
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.23$22.4$22.2
2017Detailed filing. Detailed filing data is available for this year.$22.2$0.00$22.2$0.22$0.00$0.22
2016Detailed filing. Detailed filing data is available for this year.$22.0$0.00$22.0$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$22.0$0.00$22.0$0.22$0.20$0.02
2014Detailed filing. Detailed filing data is available for this year.$22.0$0.00$22.0$0.22$0.30$0.08
2013Summary only. Only limited summary data is available for this year.$22.0$0.00$22.0$0.22$0.13$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 23, 2019
Return Version
2018v3.1
Gross Receipts
$234,337
Mission and Program Overview

Mission

To operate exclusively for the benefit of, to perform the functions of, or to conduct the purposes of the southern kentucky performing arts center, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$21,817,006$0▼ $21,817,006
Cash and Non-Interest-Bearing Accounts$391,215$0▼ $391,215
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$22,208,221$0▼ $22,208,221
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$22,208,221$0▼ $22,208,221
Total Net Assets Fund Balance$22,208,221$0▼ $22,208,221
Total Liabilities and Net Assets / Fund Balance$22,208,221$0▼ $22,208,221
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
James Doc KaelinPresident
Patsy SloanDirector
Robert MccueSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$234,337
Other Revenue
$0
Change in Net Assets
$-22,208,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,817,006
Grants and Similar Amounts Paid$625,552
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$21,817,006--$21,817,006
Grants to Domestic Orgs$625,552--$625,552
Total Functional Expenses$22,442,558$0$0$22,442,558
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Southern Kentucky Performing Arts Center IncBowling Green, KY-To Further the Mission of the Center in Suporting the Performing Arts in South Central Kentucky.$625,552
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 B, Line 11B

“Draft copy of 990 provided for board review prior to filing.”

Form 990, Part VI, Section C, Line 19

“Organizational documents will be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Skypac Lender Inc
EIN
45-3814566
Phone
2707816500
Address
PO BOX 748, BOWLING GREEN, KY 42102

Signing Officer

Name
James Doc Kaelin
Title
Director
Phone
2707816500
Signed
2019-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Doc Kaelin
Formed
2011
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram
Address
922 STATE STREET SUITE 100, BOWLING GREEN, KY 42101
Preparer
Mills L White Jr
Phone
2707820700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“This organization supported skypac inc and was created for a specific purpose related to the new market credit program and its related receivables. The program ended in 2018, so this entity is not necessary to continue past 2018. Receivables were collected or forgiven as applicable.”

Raw XML AppendixShowing 400 of 415 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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IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0611381629
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0625552
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SKYPAC INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0625552
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0625552
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER THE MISSION OF THE CENTER IN SUPORTING THE PERFORMING ARTS IN SOUTH CENTRAL KENTUCKY.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SOUTHERN KENTUCKY PERFORMING ARTS CENTER INC
IRS990ScheduleI/RecipientTable/RecipientEIN0611381629
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 748
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOWLING GREEN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd042102
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0NOTES RECEIVABLE - FORGIVENESS RELATED TO LIQUIDATION OF TENANT INTO ITS SUPPORTED ORGANIZATION, SKYPAC INC (EIN 61-1381629)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SKYPAC TENANT INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-12-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0453815443
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt03
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0SEE STATEMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 748
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0BOWLING GREEN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0KY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd0421020748
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THIS ENTITY, WHICH WAS DESIGNED TO SUPPORT SKYPAC INC (EIN 61-1381629) ALONGSIDE SKYPAC TENANT (EIN 45-3815443) HELD RECEIVABLES THAT BECAME CONTRACTUALLY NOT COLLECTIBLE UNDER THE NEW MARKET CREDIT PROGRAM. IT WAS NOT NECESSARY TO CONTINUE THIS ENTITY AND EVERYTHING WAS LIQUIDATED INTO THE GOVERNMENTAL AGENCY. THERE WAS NOT A CASH TRANSFER AS IT WAS DEEMED THE RECEIVABLES WERE NOT COLLECTIBLE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE N, LINE 1 (D)
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION SUPPORTED SKYPAC INC AND WAS CREATED FOR A SPECIFIC PURPOSE RELATED TO THE NEW MARKET CREDIT PROGRAM AND ITS RELATED RECEIVABLES. THE PROGRAM ENDED IN 2018, SO THIS ENTITY IS NOT NECESSARY TO CONTINUE PAST 2018. RECEIVABLES WERE COLLECTED OR FORGIVEN AS APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT COPY OF 990 PROVIDED FOR BOARD REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONAL DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt022208221
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt022208221
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt022208221
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022442558
IRS990/TotalFunctionalExpensesGrp/TotalAmt022442558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022208221
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt022442558
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0234337
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0234337
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022208221
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 748
IRS990/USAddress/CityNm0BOWLING GREEN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042102
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES DOC KAELIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02707816500
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SKYPAC LENDER INC
ReturnHeader/Filer/BusinessNameControlTxt0SKYP
ReturnHeader/Filer/EIN0453814566
ReturnHeader/Filer/PhoneNum02707816500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 748
ReturnHeader/Filer/USAddress/CityNm0BOWLING GREEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042102
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EAEB170CAB57C1DA947F5EC3204181236A290944
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt076.190.101.106
ReturnHeader/FilingSecurityInformation/IPDt02019-03-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD

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