Civic Intelligence

Funeral Directors' Association

EIN 61-0394187 • 501(c)6 • Frankfort, KY

Profile

To provide member services, resources, professional development, and leadership for the benefit of kentucky funeral directors.

PO Box 4779Frankfort, KY 40604-4779

www.fdaofky.com

Siviq Scores

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

Liabilities / Assets

27th percentile

0.03x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.10x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

0.8%

Higher net margin than 38% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$198,468

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 51.5% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

25th percentile

-2.5%

Faster asset growth than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$1,377,988

Down $35,439 (-2.5%) from 2023

Liabilities

Down

$37,979

Down $38,431 (-50%) from 2023

Net Assets

Up

$1,340,009

Up $2,992 (+0.2%) from 2023

Operations
Liabilities / Revenue39th percentileNet Margin38th percentile

Revenue

Up

$385,454

Up $44,695 (+13%) from 2023

Expenses

Up

$382,462

Up $50,510 (+15%) from 2023

Net Income

Down

$2,992

Down $5,815 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $1,380,485Liabilities 2011: $106,190Net Assets 2011: $1,274,2952011Assets 2012: $1,423,916Liabilities 2012: $138,188Net Assets 2012: $1,285,7282012Assets 2013: $1,421,897Liabilities 2013: $109,525Net Assets 2013: $1,312,3722013Assets 2014: $1,354,793Liabilities 2014: $111,287Net Assets 2014: $1,243,5062014Assets 2015: $1,262,528Liabilities 2015: $52,868Net Assets 2015: $1,209,6602015Assets 2016: $1,264,601Liabilities 2016: $68,603Net Assets 2016: $1,195,9982016Assets 2017: $1,291,244Liabilities 2017: $50,037Net Assets 2017: $1,241,2072017Assets 2018: $1,315,525Liabilities 2018: $42,078Net Assets 2018: $1,273,4472018Assets 2019: $1,324,240Liabilities 2019: $59,914Net Assets 2019: $1,264,3262019Assets 2020: $1,338,086Liabilities 2020: $41,997Net Assets 2020: $1,296,0892020Assets 2021: $1,341,283Liabilities 2021: $36,957Net Assets 2021: $1,304,3262021Assets 2022: $1,398,790Liabilities 2022: $70,580Net Assets 2022: $1,328,2102022Assets 2023: $1,413,427Liabilities 2023: $76,410Net Assets 2023: $1,337,0172023Assets 2024: $1,377,988Liabilities 2024: $37,979Net Assets 2024: $1,340,0092024

Highlighted filing

2024

Assets$1,377,988
Liabilities$37,979
Net Assets$1,340,009
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $262,4192011Expenses 2012: $291,3292012Expenses 2013: $287,3102013Revenue 2014: $331,887Expenses 2014: $400,753Net Income 2014: -$68,8662014Revenue 2015: $332,698Expenses 2015: $356,911Net Income 2015: -$24,2132015Revenue 2016: $341,648Expenses 2016: $355,310Net Income 2016: -$13,6622016Revenue 2017: $343,265Expenses 2017: $298,056Net Income 2017: $45,2092017Revenue 2018: $367,310Expenses 2018: $335,070Net Income 2018: $32,2402018Revenue 2019: $340,755Expenses 2019: $349,876Net Income 2019: -$9,1212019Revenue 2020: $211,611Expenses 2020: $179,848Net Income 2020: $31,7632020Revenue 2021: $278,320Expenses 2021: $270,083Net Income 2021: $8,2372021Revenue 2022: $334,136Expenses 2022: $310,252Net Income 2022: $23,8842022Revenue 2023: $340,759Expenses 2023: $331,952Net Income 2023: $8,8072023Revenue 2024: $385,454Expenses 2024: $382,462Net Income 2024: $2,9922024

Highlighted filing

2024

Revenue$385,454
Expenses$382,462
Net Income$2,992
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,377,988
Liabilities
$37,979
Net assets
$1,340,009
Revenue
$385,454
Expenses
$382,462
Net income
$2,992
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.04$1.34$0.39$0.38$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.41$0.08$1.34$0.34$0.33$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.07$1.33$0.33$0.31$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.04$1.30$0.28$0.27$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.04$1.30$0.21$0.18$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.06$1.26$0.34$0.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.27$0.37$0.34$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.05$1.24$0.34$0.30$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.07$1.20$0.34$0.36$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.05$1.21$0.33$0.36$0.02
2014Summary only. Only limited summary data is available for this year.$1.35$0.11$1.24$0.33$0.40$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.11$1.31$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.14$1.29$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.11$1.27$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$385,454
Mission and Program Overview

Mission

To provide member services, resources, professional development, and leadership for the benefit of kentucky funeral directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$683,371$896,129▲ $212,758
Savings and Temporary Cash Investments$253,372$255,504▲ $2,132
Cash and Non-Interest-Bearing Accounts$474,584$210,514▼ $264,070
Prepaid Expenses and Deferred Charges$850$15,422▲ $14,572
Accounts Receivable$1,250$419▼ $831
Total Assets$1,413,427$1,377,988▼ $35,439
Liabilities
Deferred Revenue$70,956$32,165▼ $38,791
Accounts Payable and Accrued Expenses$5,454$5,814▲ $360
Total Liabilities$76,410$37,979▼ $38,431
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,337,017$1,340,009▲ $2,992
Total Net Assets Fund Balance$1,337,017$1,340,009▲ $2,992
Total Liabilities and Net Assets / Fund Balance$1,413,427$1,377,988▼ $35,439

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$896,129--
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Bill MullinsChairman of the Board
Wesley RomingerImmediate Past President
Brandy HarwoodPresident
Chad TownsendPresident-elect
John HillVice President
Doherty ReynoldsDirector - Central District
Laura NealDirector - Eastern District
Patrick StannleyDirector - Northern District
Tony FloroDirector - Southcentral District
Jason SteeleDirector - Southeastern District
Lee MusterDirector - Southern District
Frank GilesDirector - Western District
W Sidney FogleExecutive Director
Kyle WolfeSecretary/treasurer
Louis LinnemannSergeant-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$108,417
Program Service Revenue
$229,256
Investment Income
$47,681
Other Revenue
$100
Change in Net Assets
$2,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,207
Grants and Similar Amounts Paid$255
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$244,455
Fees for Services Legal---$47,326
Office Expenses---$24,690
Fees for Services Management---$12,000
Travel---$7,624
All Other Expenses---$5,464
Fees for Services Accounting---$5,392
Other Expenses---$3,820
Grants to Domestic Orgs---$255
Total Functional Expenses$0$0$0$382,462
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$11,825
Total Nondeductible Lobbying and Political Cost$11,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Firm members shall be funeral establishments licensed by kentucky state board of embalmers and funeral directors who are entitled to cast one vote. Non-voting associate members include a licensed funeral director in good standing with the kentucky state board of embalmers and funeral directors and actively associated with a member firm, a licensed funeral director in good standing with the kentucky state board of embalmers and funeral directors actively associated with a non-member firm, or a licensed funeral director in good standing with the state licensing board in the state where he/she practices. Honorary members include any member who has performed conspicuous service to this association, or one who has retired from active participation in the profession. Such honorary members shall have no voting privilege.”

Form 990, Part VI, Section A, Line 7A

“A member funeral establishment shall be entitled to one vote, except that a multi-funeral establishment shall be entitled to only one vote.”

Form 990, Part VI, Section A, Line 7B

“A member funeral establishment shall be entitled to one vote, except that a multi-funeral establishment shall be entitled to only one vote.”

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

“The organization's governing body will review form 990 before it is filed.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
FUNERAL DIRECTORS' ASSOCIATION
EIN
61-0394187
Phone
5022230622
Address
PO BOX 4779, FRANKFORT, KY 40604-4779

Signing Officer

Name
W Sidney Fogle
Title
Executive Director
Phone
5022230622
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandy Harwood
Formed
1917
Legal Domicile
Ky
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
30

Preparer

Firm
Breeding Henderson & Hord Pllc
Address
1050 MONARCH ST STE 110, LEXINGTON, KY 40513
Preparer
Charles W Hord Ii
Phone
8592780112
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The fasb asc prescribes a recognition threshold measurement attribute for how an entity should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the organizations have taken or expect to take on a tax return. The fasb asc requires that the financial statements reflect expected future tax consequence of such positions presuming the taxing authorities' full knowledge of the position and all relevant facts, but without considering time values. Fdak's tax returns for the years ended december 31, 2024, 2023 and 2022 are subject to examination by the internal revenue service generally for three years after they are filed.”

Raw XML AppendixShowing 400 of 453 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05454
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05814
IRS990/AccountsReceivableGrp/BOYAmt01250
IRS990/AccountsReceivableGrp/EOYAmt0419
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE MEMBER SERVICES, RESOURCES, PROFESSIONAL DEVELOPMENT, AND LEADERSHIP FOR THE BENEFIT OF KENTUCKY FUNERAL DIRECTORS.
IRS990/AllOtherExpensesGrp/TotalAmt05464
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARK CRAWFORD COMPTROLLER
IRS990/BooksInCareOfDetail/PhoneNum05022230622
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0108 ST JAMES COURT
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040604
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0474584
IRS990/CashNonInterestBearingGrp/EOYAmt0210514
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0244455
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0108417
IRS990/CYGrantsAndSimilarPaidAmt0255
IRS990/CYInvestmentIncomeAmt047681
IRS990/CYOtherExpensesAmt0382207
IRS990/CYOtherRevenueAmt0100
IRS990/CYProgramServiceRevenueAmt0229256
IRS990/CYRevenuesLessExpensesAmt02992
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0382462
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0385454
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt070956
IRS990/DeferredRevenueGrp/EOYAmt032165
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ASSOCATION CONDUCTS CONVENTIONS AND CONFERENCES TO EDUCATE ITS MEMBERS ON CURRENT TOPICS AND PRACTICES WHICH AFFECT THE FUNERAL INDUSTRY. APPROXIMATELY 825 AND 275 INDIVIDUALS PARTICIPATED IN THE ANNUAL CONVENTION AND MID-WINTER CONFERENCE, RESPECTIVELY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt05392
IRS990/FeesForServicesLegalGrp/TotalAmt047326
IRS990/FeesForServicesManagementGrp/TotalAmt012000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt017.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1417.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1430480
IRS990/Form990PartVIISectionAGrp/PersonNm0KYLE WOLFE
IRS990/Form990PartVIISectionAGrp/PersonNm1DOHERTY REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm2LEE MUSTER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN HILL
IRS990/Form990PartVIISectionAGrp/PersonNm4LOUIS LINNEMANN
IRS990/Form990PartVIISectionAGrp/PersonNm5BILL MULLINS
IRS990/Form990PartVIISectionAGrp/PersonNm6WESLEY ROMINGER
IRS990/Form990PartVIISectionAGrp/PersonNm7CHAD TOWNSEND
IRS990/Form990PartVIISectionAGrp/PersonNm8BRANDY HARWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm9TONY FLORO
IRS990/Form990PartVIISectionAGrp/PersonNm10FRANK GILES
IRS990/Form990PartVIISectionAGrp/PersonNm11LAURA NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm12JASON STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm13PATRICK STANNLEY
IRS990/Form990PartVIISectionAGrp/PersonNm14W SIDNEY FOGLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt14167988
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR - CENTRAL DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - SOUTHERN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SERGEANT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR - SOUTHCENTRAL DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR - WESTERN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR - EASTERN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR - SOUTHEASTERN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR - NORTHERN DISTRICT
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01917
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0255
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0385454
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt047681
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047681
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0683371
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0896129
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0108417
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE MEMBER SERVICES, RESOURCES, PROFESSIONAL DEVELOPMENT, AND LEADERSHIP FOR THE BENEFIT OF KENTUCKY FUNERAL DIRECTORS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01337017
IRS990/NetAssetsOrFundBalancesEOYAmt01340009
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01337017
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01340009
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt024690
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEETING EXPENSES
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2CREDIT CARD PROCESSING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt015960
IRS990/OtherExpensesGrp/TotalAmt19031
IRS990/OtherExpensesGrp/TotalAmt26445
IRS990/OtherExpensesGrp/TotalAmt33820
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0100
IRS990/OtherRevenueTotalAmt0100
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0850
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015422
IRS990/PrincipalOfficerNm0BRANDY HARWOOD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0STATE ANNUAL CONVENTIO
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2MID-WINTER CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc3NFDA CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0107039
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt163942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt240165
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0107039
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt163942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt240165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318110
IRS990/ProgSrvcAccomActy2Grp/Desc0CONTINUING EDUCATION MEETINGS TO EDUCATE ITS MEMBERS ON CURRENT TOPICS AND PRACTICES WHICH AFFECT THE FUNERAL INDUSTRY. APPROXIMATELY 350 AND 150 INDIVIDUALS ATTENDED THE VIRTUAL AND IN PERSON CLASSES, RESPECTIVELY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0106227
IRS990/PYGrantsAndSimilarPaidAmt0900
IRS990/PYInvestmentIncomeAmt031160
IRS990/PYOtherExpensesAmt0331052
IRS990/PYOtherRevenueAmt025
IRS990/PYProgramServiceRevenueAmt0203347
IRS990/PYRevenuesLessExpensesAmt08807
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0331952
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0340759
IRS990/ReconcilationRevenueExpnssAmt02992
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0253372
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0255504
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt011926
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0108417
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt011825
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt011825
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-101
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0896129
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FUNERAL FUNDING TRUST
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FASB ASC PRESCRIBES A RECOGNITION THRESHOLD MEASUREMENT ATTRIBUTE FOR HOW AN ENTITY SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ORGANIZATIONS HAVE TAKEN OR EXPECT TO TAKE ON A TAX RETURN. THE FASB ASC REQUIRES THAT THE FINANCIAL STATEMENTS REFLECT EXPECTED FUTURE TAX CONSEQUENCE OF SUCH POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, BUT WITHOUT CONSIDERING TIME VALUES. FDAK'S TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0896129
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0167988
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt030480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0W SIDNEY FOGLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0198468
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT WITH A RELATED ORGANIZATION (FDAK SERVICES CORPORATION; EIN: 61-1308028) WHICH IS REVIEWED AND APPROVED BY THE RELATED ORGANIZATION'S BOARD OF DIRECTORS. THE CHAIRMAN, IMMEDIATE PAST PRESIDENT AND NFDA POLICY BOARD MEMBER OF FUNERAL DIRECTORS' ASSOCIATION OF KENTUCKY SERVE AS BOARD MEMBERS FOR THE RELATED ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART I, QUESTION 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRM MEMBERS SHALL BE FUNERAL ESTABLISHMENTS LICENSED BY KENTUCKY STATE BOARD OF EMBALMERS AND FUNERAL DIRECTORS WHO ARE ENTITLED TO CAST ONE VOTE. NON-VOTING ASSOCIATE MEMBERS INCLUDE A LICENSED FUNERAL DIRECTOR IN GOOD STANDING WITH THE KENTUCKY STATE BOARD OF EMBALMERS AND FUNERAL DIRECTORS AND ACTIVELY ASSOCIATED WITH A MEMBER FIRM, A LICENSED FUNERAL DIRECTOR IN GOOD STANDING WITH THE KENTUCKY STATE BOARD OF EMBALMERS AND FUNERAL DIRECTORS ACTIVELY ASSOCIATED WITH A NON-MEMBER FIRM, OR A LICENSED FUNERAL DIRECTOR IN GOOD STANDING WITH THE STATE LICENSING BOARD IN THE STATE WHERE HE/SHE PRACTICES. HONORARY MEMBERS INCLUDE ANY MEMBER WHO HAS PERFORMED CONSPICUOUS SERVICE TO THIS ASSOCIATION, OR ONE WHO HAS RETIRED FROM ACTIVE PARTICIPATION IN THE PROFESSION. SUCH HONORARY MEMBERS SHALL HAVE NO VOTING PRIVILEGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A MEMBER FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONE VOTE, EXCEPT THAT A MULTI-FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONLY ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A MEMBER FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONE VOTE, EXCEPT THAT A MULTI-FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONLY ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING BODY WILL REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0FUNERAL DIRECTORS ASSOC OF KY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0611308028
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0AUXILIARY SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0FDAK SERVICES CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt01067488
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-15654
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 4779
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0FRANKFORT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0406044779
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01413427
IRS990/TotalAssetsEOYAmt01377988
IRS990/TotalAssetsGrp/BOYAmt01413427
IRS990/TotalAssetsGrp/EOYAmt01377988
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0108417
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076410
IRS990/TotalLiabilitiesEOYAmt037979
IRS990/TotalLiabilitiesGrp/BOYAmt076410
IRS990/TotalLiabilitiesGrp/EOYAmt037979
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01337017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01340009
IRS990/TotalOtherCompensationAmt030480

Document Assets

No mirrored PDF or thumbnail assets are attached yet.