Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
990 • Fiscal year 2018 • EIN 61-0394187
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 45.6% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$1,315,525
Up $24,281 (+1.9%) from 2017
Net Assets
Up$1,273,447
Up $32,240 (+2.6%) from 2017
Liabilities
Down$42,078
Down $7,959 (-16%) from 2017
Revenue
Up$367,310
Up $24,045 (+7.0%) from 2017
Expenses
Up$335,070
Up $37,014 (+12%) from 2017
Net Income
Down$32,240
Down $12,969 (-29%) from 2017
To provide member services, resources, professional development, and leadership for the benefit of kentucky funeral directors.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,037,393 | $1,062,070 | ▲ $24,677 |
| Savings and Temporary Cash Investments | $251,717 | $250,467 | ▼ $1,250 |
| Prepaid Expenses and Deferred Charges | $970 | $2,838 | ▲ $1,868 |
| Accounts Receivable | $1,164 | $150 | ▼ $1,014 |
| Total Assets | $1,291,244 | $1,315,525 | ▲ $24,281 |
| Liabilities | |||
| Deferred Revenue | $46,328 | $38,139 | ▼ $8,189 |
| Accounts Payable and Accrued Expenses | $3,709 | $3,939 | ▲ $230 |
| Total Liabilities | $50,037 | $42,078 | ▼ $7,959 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,241,207 | $1,273,447 | ▲ $32,240 |
| Total Net Assets Fund Balance | $1,241,207 | $1,273,447 | ▲ $32,240 |
| Total Liabilities and Net Assets / Fund Balance | $1,291,244 | $1,315,525 | ▲ $24,281 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,062,070 | - | - |
| Name | Title |
|---|---|
| David West | Chairman |
| John Jones | Immediate Past President |
| Rob Riley | President |
| Marty Jones | Vice-president |
| Bill Mullins | Director |
| Billy Butcher | Director |
| Brandy Harwood | Director |
| Chad Townsend | Director |
| George Sparks | Director |
| John Hill | Director |
| Kyle Wolfe | Director |
| W Sidney Fogle | Executive Director |
| Shannon Combs | Nfda Policy Board |
| Grant Bolt | Secretary/treasurer |
| Wesley Rominger | Sergeant-at-arms |
| Line Item | Amount |
|---|---|
| Other Expenses | $335,070 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $214,989 |
| Fees for Services Legal | - | - | - | $33,796 |
| Office Expenses | - | - | - | $23,086 |
| Fees for Services Accounting | - | - | - | $13,662 |
| Fees for Services Management | - | - | - | $12,000 |
| Travel | - | - | - | $7,003 |
| Information Technology | - | - | - | $6,757 |
| Insurance | - | - | - | $2,916 |
| Advertising | - | - | - | $2,500 |
| Other Expenses | - | - | - | $1,361 |
| All Other Expenses | - | - | - | $550 |
| Total Functional Expenses | $0 | $0 | $0 | $335,070 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $16,602 |
| Total Nondeductible Lobbying and Political Cost | $16,602 |
“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.”
“A member funeral establishment shall be entitled to one vote, except that a multi-funeral establishment shall be entitled to only one vote.”
“A member funeral establishment shall be entitled to one vote, except that a multi-funeral establishment shall be entitled to only one vote.”
“The organization's governing body will review form 990 before it is filed.”
“Governing documents, conflict of interest policy, and financial statements are available upon request.”
“PROMOTION 550.”
“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, 2018, 2017, and 2016 are subject to examination by the internal revenue service generally for three years after they are filed. There are no years or periods currently under examination by the internal revenue service.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3709 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3939 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1164 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 150 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE MEMBER SERVICES, RESOURCES, PROFESSIONAL DEVELOPMENT, AND LEADERSHIP FOR THE BENEFIT OF KENTUCKY FUNERAL DIRECTORS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2500 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 550 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MARK CRAWFORD COMPTROLLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5022230622 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 108 ST JAMES COURT |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40604 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 214989 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 87272 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 28255 |
| IRS990/CYOtherExpensesAmt | 0 | 335070 |
| IRS990/CYOtherRevenueAmt | 0 | 2526 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 249257 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 32240 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 335070 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 367310 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 46328 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 38139 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE ASSOCATION CONDUCTS CONVENTIONS AND CONFERENCES TO EDUCATE ITS MEMBERS ON CURRENT TOPICS AND PRACTICES WHICH AFFECT THE FUNERAL INDUSTRY. APPROXIMATELY 991 AND 347 INDIVIDUALS PARTICIPATED IN THE ANNUAL CONVENTION AND THE MID-WINTER CONFERENCE, RESPECTIVELY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13662 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 33796 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 12000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 17.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 17.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 26769 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KYLE WOLFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BILLY BUTCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN HILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GEORGE SPARKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SHANNON COMBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BILL MULLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WESLEY ROMINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHAD TOWNSEND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BRANDY HARWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MARTY JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVID WEST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOHN JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ROB RILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | GRANT BOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | W SIDNEY FOGLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 140778 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | NFDA POLICY BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SERGEANT-AT-ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1917 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 367310 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6757 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2916 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 28255 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 28255 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1037393 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1062070 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 87272 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE MEMBER SERVICES, RESOURCES, PROFESSIONAL DEVELOPMENT, AND LEADERSHIP FOR THE BENEFIT OF KENTUCKY FUNERAL DIRECTORS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1241207 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1273447 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23086 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEETING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | ENTERTAINMENT |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6331 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5766 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4353 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1361 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PROMOTION |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2526 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2526 |
| IRS990/OtherRevenueTotalAmt | 0 | 2526 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 970 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2838 |
| IRS990/PrincipalOfficerNm | 0 | JOHN JONES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE ANNUAL CONVENTIO |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONTINUING EDUCATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MID-WINTER CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | NATIONAL CONVENTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 142842 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 58670 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 37515 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 10230 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 142842 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 58670 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 37515 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 10230 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CONTINUING EDUCATION MEETINGS TO EDUCATE ITS MEMBERS ON CURRENT TOPICS AND PRACTICES WHICH AFFECT THE FUNERAL INDUSTRY. APPROXIMATELY 362 AND 180 INDIVIDUALS ATTENDED THE SPRING AND FALL CLASSES, RESPECTIVELY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 89563 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 25000 |
| IRS990/PYOtherExpensesAmt | 0 | 298056 |
| IRS990/PYOtherRevenueAmt | 0 | 2035 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 226667 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 45209 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 298056 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 343265 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 32240 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 251717 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 250467 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 17454 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 87272 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 16602 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 16602 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -852 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1062070 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | FUNERAL FUNDING TRUST |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2018, 2017, AND 2016 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THERE ARE NO YEARS OR PERIODS CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1062070 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 140778 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 26769 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | W SIDNEY FOGLE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 167547 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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, PRESIDENT, IMMEDIATE PAST PRESIDENT AND NFDA POLICY BOARD MEMBER OF FUNERAL DIRECTORS' ASSOCIATION OF KENTUCKY SERVE AS BOARD MEMBERS FOR THE RELATED ORGANIZATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PART I, QUESTION 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A MEMBER FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONE VOTE, EXCEPT THAT A MULTI-FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONLY ONE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A MEMBER FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONE VOTE, EXCEPT THAT A MULTI-FUNERAL ESTABLISHMENT SHALL BE ENTITLED TO ONLY ONE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING BODY WILL REVIEW FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROMOTION 550. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 24E |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | FUNERAL DIRECTORS ASSOC OF KY |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | AUXILIARY SERVICES |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | FDAK SERVICES CORPORATION |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 994310 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 38009 |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | FRANKFORT |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 406044779 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1315525 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1291244 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1315525 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 87272 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 335070 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 50037 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 42078 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 50037 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 42078 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1241207 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1273447 |
| IRS990/TotalOtherCompensationAmt | 0 | 26769 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 249257 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 28255 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 251783 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 367310 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.