Civic Intelligence

Kentucky Independent College Fund

EIN 61-0469277 • 501(c)3 • Frankfort, KY

Profile

To sponsor cooperative fundraising efforts benefiting all of the member institutions.

484 Chenault RoadFrankfort, KY 40601

n/A

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

96th percentile

$195,991

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 550.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

28th percentile

-5.1%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

42%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$728,500

Down $39,463 (-5.1%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Down

$728,500

Down $39,463 (-5.1%) from 2015

Operations
Liabilities / Revenue35th percentileNet Margin50th percentile

Revenue

Up

$35,620

Up $10,532 (+42%) from 2015

Expenses

Down

$34,088

Down $85,716 (-72%) from 2015

Net Income

Up

$1,532

Up $96,248 (+102%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$1.0M$500K$0Assets 2011: $676,308Liabilities 2011: $0Net Assets 2011: $676,3082011Assets 2012: $682,581Liabilities 2012: $0Net Assets 2012: $682,5812012Assets 2013: $808,222Liabilities 2013: $0Net Assets 2013: $808,2222013Assets 2014: $876,062Liabilities 2014: $0Net Assets 2014: $876,0622014Assets 2015: $767,963Liabilities 2015: $0Net Assets 2015: $767,9632015Assets 2016: $728,500Liabilities 2016: $0Net Assets 2016: $728,5002016

Highlighted filing

2016

Assets$728,500
Liabilities$0
Net Assets$728,500
Open 2016 Filing

Operations Trend

Revenue Growth79th percentile

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

$200K$100K$0-$100KExpenses 2011: $61,6622011Expenses 2012: $39,6812012Expenses 2013: $02013Revenue 2014: $28,656Expenses 2014: $21,106Net Income 2014: $7,5502014Revenue 2015: $25,088Expenses 2015: $119,804Net Income 2015: -$94,7162015Revenue 2016: $35,620Expenses 2016: $34,088Net Income 2016: $1,5322016

Highlighted filing

2016

Revenue$35,620
Expenses$34,088
Net Income$1,532
Open 2016 Filing

Filings

Most recent year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$728,500
Liabilities
$0
Net assets
$728,500
Revenue
$35,620
Expenses
$34,088
Net income
$1,532
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$7.29$0.00$7.29$0.36$0.34$0.02
2015Summary only. Only limited summary data is available for this year.$7.68$0.00$7.68$0.25$1.20$0.95
2014Detailed filing. Detailed filing data is available for this year.$8.76$0.00$8.76$0.29$0.21$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$0.00$8.08$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$0.00$6.83$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$0.00$6.76$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$35,620
Mission and Program Overview

Mission

To sponsor cooperative fundraising efforts benefiting all of the member institutions.

To sponsor cooperative fundraising efforts benefiting all of the member institutions

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$767,963$728,500▼ $39,463
Total Assets$767,963$728,500▼ $39,463
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$553,959$512,963▼ $40,996
Unrestricted Net Assets$214,004$215,537▲ $1,533
Total Net Assets Fund Balance$767,963$728,500▼ $39,463
Total Liabilities and Net Assets / Fund Balance$767,963$728,500▼ $39,463

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$553,959-▼ $40,995-$512,964
2014$567,341-▼ $13,383-$553,959
2013$507,051-▲ $60,290-$567,341
2012$479,737-▲ $27,314-$507,051
2011$458,864-▲ $20,873-$479,737
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleOtherTotal
Bob JohnstonVice President & COO$106,857$106,857

Board Members and Trustees

NameTitle
Larry HostetterChair
Gary CoxPresident
Tori Murden-mcclureVice Chair
Bart DarrellDirector
Burton WebbDirector
David ArmstrongDirector
Doris TegartDirector
Dwaine GreeneDirector
Jeff MetcalfDirector
John MarsdenDirector
John a RoushDirector
Joseph a SteppDirector
Kim MenkeDirector
Larry CockrumDirector
Lyle RoelofsDirector
Marcia a HawkinsDirector
Michael V CarterDirector
Seamus CareyDirector
William T Luckey JrDirector
Sandra GraySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,088
Program Service Revenue
$0
Investment Income
$1,532
Other Revenue
$0
All Other Contributions
$34,088
Change in Net Assets
$1,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$34,088
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$34,088--$34,088
Total Functional Expenses$34,088$0$0$34,088
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Council of Independent Kentucky Colleges & UniversitiesFrankfort, KY501(c)(3)To Benefit the Mission of Conducting Cooperative Education Programs of the Independent Kentucky Colleges and Universities$34,088
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 11

“Kicf's executive committee receives an electronic copy of the form 990 for review and approval prior to its filing.”

Form 990, Part VI, Section B, Line 12

“The organization follows the conflict of council of independent kentucky colleges and universities (aikcu), a related organization. Management is considereing whether or not additional processes are necessary to review and monitor the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The organization does not compensate an officer. However, the board of directors follows the policies of council of independent kentucky colleges and universities (aikcu), a related organization, and relies on them to review a national survey of like organizations in other states and compares salaries of employees and management for the officer's compensation. Aikcu's board compares states that have organizations similar in size, membership and reviews whether the organization is in the same salary range.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and conflict of interest policy available to the public upon request.”

Form 990, Part VII

“Gary cox, president and bob johnston, vice-president, are compensated by council of independent kentucky colleges & universities, a related entity. Mr. Johnston spends approximately two hours per month on kicf's activities. Gary cox spends approximately an hour per month on kicf's activities.”

Filing and Contact Details

Filer

Filer Name
Kentucky Independent College Fund
EIN
61-0469277
Phone
5026955007
Address
484 CHENAULT ROAD, FRANKFORT, KY 40601

Signing Officer

Name
Gary S Cox
Title
President
Phone
5026955007
Signed
2017-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary S Cox
Formed
1952
Legal Domicile
Ky
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
19

Preparer

Firm
Dean Dorton Allen Ford Pllc
Address
106 W VINE STREET SUITE 600, LEXINGTON, KY 40507
Preparer
Paula C Hanson
Phone
8592552341
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in fmv of beneficial interest in trust -40,995.”

Form 990, Part XII, Line 2C

“The organization's executive committee of the board of directors assumes responsibility for oversight of the review of the financial statements and the selection of the independent accountant.”

Financial Statement Notes

Schedule D, Part XIII

“The intended use of the permanently restricted net assets is to sponsor cooperative fundraising efforts benefiting all of the member organizations.”

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-40995
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0553959
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0512963
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GARY S COX
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt023003
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0119804
IRS990/PYInvestmentIncomeAmt02085
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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-94716
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IRS990/PYTotalExpensesAmt0119804
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt025088
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01532
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IRS990/ReportLandBuildingEquipmentInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NO SUPPORT IS PROVIDED TO THE SUPPORTING ORGANIZATIONS AS THIS IS DONE VIA COUNCIL OF INDEPENDENT KENTUCKY COLLEGES & UNIVERSITIES, A RELATED ENTITY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART IV
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd11
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd31
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd81
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd91
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IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd151
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd52
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd62
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd82
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd172
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt90
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt100
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt110
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt120
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt130
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt140
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt150
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt160
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt170
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt180
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt80
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt90
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt100
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt110

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