Civic Intelligence

Kentucky Nurses Association

990 • Fiscal year 2017 • EIN 61-0444713

Jul 01, 2016 to Jun 30, 2017 • Filed on May 16, 2019

305 Townepark Circle No 100Louisville, KY 40243

(502) 245-2843

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.24x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.52x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

94th percentile

$81,022

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 41.2% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

Up

$430,749

Up $90,486 (+27%) from 2013

Net Assets

Down

$327,918

Down $6,202 (-1.9%) from 2013

Liabilities

Up

$102,831

Up $96,688 (+1574%) from 2013

Revenue

Down

$196,742

Down $23,392 (-11%) from 2013

Expenses

Up

$239,682

Up $44,849 (+23%) from 2013

Net Income

Down

-$42,940

Down $68,241 (-270%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $333,735Liabilities 2010: $14,523Net Assets 2010: $319,2122010Assets 2011: $327,539Liabilities 2011: $12,995Net Assets 2011: $314,5442011Assets 2012: $295,734Liabilities 2012: $11,471Net Assets 2012: $284,2632012Assets 2013: $340,263Liabilities 2013: $6,143Net Assets 2013: $334,1202013Assets 2017: $430,749Liabilities 2017: $102,831Net Assets 2017: $327,9182017Assets 2018: $418,595Liabilities 2018: $315,521Net Assets 2018: $103,0742018Assets 2019: $324,155Liabilities 2019: $40,838Net Assets 2019: $283,3172019Assets 2020: $315,731Liabilities 2020: $68,273Net Assets 2020: $247,4582020Assets 2021: $500,801Liabilities 2021: $3,818Net Assets 2021: $496,9832021Assets 2022: $761,883Liabilities 2022: $3,741Net Assets 2022: $758,1422022Assets 2023: $1,052,786Liabilities 2023: $3,199Net Assets 2023: $1,049,5872023Assets 2024: $1,319,694Liabilities 2024: $12,808Net Assets 2024: $1,306,8862024

Highlighted filing

2017

Assets$430,749
Liabilities$102,831
Net Assets$327,918

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $216,565Expenses 2010: $221,747Net Income 2010: -$5,1822010Expenses 2011: $236,9632011Revenue 2012: $195,105Expenses 2012: $219,213Net Income 2012: -$24,1082012Revenue 2013: $220,134Expenses 2013: $194,833Net Income 2013: $25,3012013Revenue 2017: $196,742Expenses 2017: $239,682Net Income 2017: -$42,9402017Revenue 2018: $217,269Expenses 2018: $358,593Net Income 2018: -$141,3242018Revenue 2019: $304,152Expenses 2019: $317,276Net Income 2019: -$13,1242019Revenue 2020: $315,973Expenses 2020: $342,162Net Income 2020: -$26,1892020Revenue 2021: $568,380Expenses 2021: $375,862Net Income 2021: $192,5182021Revenue 2022: $935,527Expenses 2022: $625,316Net Income 2022: $310,2112022Revenue 2023: $923,325Expenses 2023: $649,211Net Income 2023: $274,1142023Revenue 2024: $840,490Expenses 2024: $626,979Net Income 2024: $213,5112024

Highlighted filing

2017

Revenue$196,742
Expenses$239,682
Net Income-$42,940
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 16, 2019
Return Version
2016v3.0
Gross Receipts
$498,855
Mission and Program Overview

Mission

To advance the nursing profession and work for the improvement of health standards and the availability of healthcare services for citizens of the commonwealth. Kna will accomplish this goal throught fostering high standards of nursing and stimulating and promoting professional development of nurses and the advancement of their economic and general welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$0$359,454▲ $359,454
Cash and Non-Interest-Bearing Accounts$0$48,984▲ $48,984
Savings and Temporary Cash Investments$332,981$16,494▼ $316,487
Accounts Receivable$5,597$0▼ $5,597
Land, Buildings, and Equipment, Net$4,446$3,874▼ $572
Prepaid Expenses and Deferred Charges-$1,000-
Inventories for Sale or Use$943$943→ $0
Total Assets$343,967$430,749▲ $86,782
Liabilities
Other Liabilities$34,403$97,353▲ $62,950
Accounts Payable and Accrued Expenses$6,862$0▼ $6,862
Deferred Revenue$1,000$5,478▲ $4,478
Total Liabilities$42,265$102,831▲ $60,566
Net Assets / Fund Balance
Unrestricted Net Assets$301,702$327,918▲ $26,216
Total Net Assets Fund Balance$301,702$327,918▲ $26,216
Total Liabilities and Net Assets / Fund Balance$343,967$430,749▲ $86,782

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,874$572$4,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Maureen Keenan 7116-123116Executive DirectorFT$70,825$10,197$81,022

Board Members and Trustees

NameTitle
Teresa HuberPast President
Kathy HagarPresident
Dana ManleyVice President
Kathy MershonDirector
Liz SturgeonDirector
Michael RagerDirector
Teena DarnellDirector
Melissa Mershon 2117-063017Executive Director
Beverly RowlandSecretary
Joe MiddletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$174,023
Investment Income
$14,617
Other Revenue
$8,102
Change in Net Assets
$-42,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,697
Other Expenses$103,385
Grants and Similar Amounts Paid$6,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$70,825
Other Salaries and Wages---$35,852
Conferences and Meetings---$32,340
Office Expenses---$20,790
Other Employee Benefits---$14,859
Occupancy---$13,434
Fees for Services Other---$9,895
Payroll Taxes---$8,161
Insurance---$7,521
Travel---$5,295
Grants to Domestic Orgs---$5,100
Advertising---$4,259
Grants to Domestic Individuals---$1,500
Fees for Service Investment Mgmnt Fees---$1,324
Other Expenses---$1,221
Depreciation Depletion---$572
Information Technology---$123
Total Functional Expenses$0$0$0$239,682
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Ana$81,935
Due to Ana for Chapters$15,418
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Kathyryn mershon and melissa mershon have a family relationship.

Form 990, Part VI, Section A, Line 3

The american nurses association (ana) managed the finance of the organization.

Form 990, Part VI, Section A, Line 6

The organization has members.

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

Based on the bylaws members elect members to the board.

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

990 is completed and shared with the board of directors.

Form 990, Part VI, Section B, Line 12C

Interpretation as to conflict of interest in particular situations and subsequent resolution are to be made by the board of directors. Conflict of interest may include, but not limited to, violation of the ana code of ethics, business relationship, organization memberships and others.

Form 990, Part VI, Section B, Line 15

The board approves the compensation package of the executive director.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Kentucky Nurses Association
EIN
61-0444713
Phone
5022452843
Address
305 TOWNEPARK CIRCLE NO 100, LOUISVILLE, KY 40243

Signing Officer

Name
Delanor Manson
Title
Executive Director
Phone
5022452843
Signed
2019-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delanor Manson
Formed
1908
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
9

Preparer

Firm
Mcm Cpas & Advisors Llp
Address
462 S FOURTH ST SUITE 2600, LOUISVILLE, KY 40202-3445
Preparer
Rebecca L Phillips CPA
Phone
5027491900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjust chapter balances 48,982.

Raw XML Appendix392 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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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0159652
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0832
IRS990/PYOtherExpensesAmt098636
IRS990/PYOtherRevenueAmt08487
IRS990/PYProgramServiceRevenueAmt08863
IRS990/PYRevenuesLessExpensesAmt0-52841
IRS990/PYSalariesCompEmpBnftPaidAmt0132039
IRS990/PYTotalExpensesAmt0230675
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0177834
IRS990/ReconcilationRevenueExpnssAmt0-42940
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt05389
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt05389
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0332981
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016494
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03874
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0572
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04446
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ANA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO ANA FOR CHAPTERS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03874
IRS990ScheduleD/TotalLiabilityAmt097353
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KATHYRYN MERSHON AND MELISSA MERSHON HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AMERICAN NURSES ASSOCIATION (ANA) MANAGED THE FINANCE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BASED ON THE BYLAWS MEMBERS ELECT MEMBERS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 IS COMPLETED AND SHARED WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTERPRETATION AS TO CONFLICT OF INTEREST IN PARTICULAR SITUATIONS AND SUBSEQUENT RESOLUTION ARE TO BE MADE BY THE BOARD OF DIRECTORS. CONFLICT OF INTEREST MAY INCLUDE, BUT NOT LIMITED TO, VIOLATION OF THE ANA CODE OF ETHICS, BUSINESS RELATIONSHIP, ORGANIZATION MEMBERSHIPS AND OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD APPROVES THE COMPENSATION PACKAGE OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADJUST CHAPTER BALANCES 48,982.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0343967
IRS990/TotalAssetsEOYAmt0430749
IRS990/TotalAssetsGrp/BOYAmt0343967
IRS990/TotalAssetsGrp/EOYAmt0430749
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239682
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042265
IRS990/TotalLiabilitiesEOYAmt0102831
IRS990/TotalLiabilitiesGrp/BOYAmt042265
IRS990/TotalLiabilitiesGrp/EOYAmt0102831
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0301702
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327918
IRS990/TotalOtherCompensationAmt010197
IRS990/TotalProgramServiceRevenueAmt0174023
IRS990/TotalReportableCompFromOrgAmt070825
IRS990/TotalRevenueGrp/ExclusionAmt020006
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0176736
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0196742
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0343967
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0430749
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05295
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0301702
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0327918
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 TOWNEPARK CIRCLE NO 100
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040243
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.KENTUCKY-NURSES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DELANOR MANSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05022452843
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY NURSES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610444713
ReturnHeader/Filer/PhoneNum05022452843
ReturnHeader/Filer/USAddress/AddressLine1Txt0305 TOWNEPARK CIRCLE NO 100
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040243
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DBF9BA511EE4BBED143D498443DC70AC4FF7B755
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId058AC10EC250A976FB1A43DE02EF3369CEF696691
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.135.99.226
ReturnHeader/FilingSecurityInformation/IPDt02019-05-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:16:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271235638
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCM CPAS & ADVISORS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0462 S FOURTH ST SUITE 2600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0402023445
ReturnHeader/PreparerPersonGrp/PhoneNum05027491900
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA L PHILLIPS CPA
ReturnHeader/ReturnTs02019-05-22T12:26:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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