Civic Intelligence

Kentucky Retail Federation Inc

EIN 61-0607347 • 501(c)6 • Frankfort, KY

View Organization Page

Profile

To enhance the retail climate in kentucky through legislative and regulatory activity. Provide information and education to members and the general public and member services.

340 Democrat DriveFrankfort, KY 40601

www.kyretail.com

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

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

Liabilities / Revenue

13th percentile

0.00x

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

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

Net Margin

39th percentile

1.2%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

79th percentile

$241,406

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 22.4% of source-year revenue.

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

Asset Growth

35th percentile

0.8%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

47th percentile

4.5%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$1,549,712

Up $12,737 (+0.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,549,712

Up $12,737 (+0.8%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin39th percentile

Revenue

Up

$1,078,974

Up $46,949 (+4.5%) from 2023

Expenses

Down

$1,066,237

Down $8,784 (-0.8%) from 2023

Net Income

Up

$12,737

Up $55,733 (+130%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,692,376Liabilities 2011: $0Net Assets 2011: $1,692,3762011Assets 2012: $1,707,745Liabilities 2012: $0Net Assets 2012: $1,707,7452012Assets 2013: $1,733,904Liabilities 2013: $0Net Assets 2013: $1,733,9072013Assets 2014: $1,771,899Liabilities 2014: $0Net Assets 2014: $1,771,8992014Assets 2015: $1,673,246Liabilities 2015: $0Net Assets 2015: $1,673,2462015Assets 2016: $1,337,381Liabilities 2016: $0Net Assets 2016: $1,337,3812016Assets 2017: $1,334,673Liabilities 2017: $0Net Assets 2017: $1,334,6732017Assets 2018: $1,367,842Liabilities 2018: $0Net Assets 2018: $1,367,8422018Assets 2019: $1,468,860Liabilities 2019: $0Net Assets 2019: $1,468,8602019Assets 2020: $1,492,507Liabilities 2020: $0Net Assets 2020: $1,492,5072020Assets 2021: $1,571,642Liabilities 2021: $0Net Assets 2021: $1,571,6422021Assets 2022: $1,579,971Liabilities 2022: $0Net Assets 2022: $1,579,9712022Assets 2023: $1,536,975Liabilities 2023: $0Net Assets 2023: $1,536,9752023Assets 2024: $1,549,712Liabilities 2024: $0Net Assets 2024: $1,549,7122024

Highlighted filing

2024

Assets$1,549,712
Liabilities$0
Net Assets$1,549,712
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $874,078Expenses 2011: $825,650Net Income 2011: $48,4282011Revenue 2012: $867,700Expenses 2012: $852,331Net Income 2012: $15,3692012Revenue 2013: $1,070,393Expenses 2013: $1,044,231Net Income 2013: $26,1622013Revenue 2014: $1,016,157Expenses 2014: $978,165Net Income 2014: $37,9922014Revenue 2015: $1,180,397Expenses 2015: $1,309,210Net Income 2015: -$128,8132015Revenue 2016: $1,102,841Expenses 2016: $1,438,706Net Income 2016: -$335,8652016Revenue 2017: $1,279,802Expenses 2017: $1,282,510Net Income 2017: -$2,7082017Revenue 2018: $1,024,974Expenses 2018: $991,805Net Income 2018: $33,1692018Revenue 2019: $1,070,102Expenses 2019: $969,084Net Income 2019: $101,0182019Revenue 2020: $1,039,072Expenses 2020: $1,015,425Net Income 2020: $23,6472020Revenue 2021: $990,927Expenses 2021: $911,792Net Income 2021: $79,1352021Revenue 2022: $994,989Expenses 2022: $986,660Net Income 2022: $8,3292022Revenue 2023: $1,032,025Expenses 2023: $1,075,021Net Income 2023: -$42,9962023Revenue 2024: $1,078,974Expenses 2024: $1,066,237Net Income 2024: $12,7372024

Highlighted filing

2024

Revenue$1,078,974
Expenses$1,066,237
Net Income$12,737
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
$1,549,712
Liabilities
$0
Net assets
$1,549,712
Revenue
$1,078,974
Expenses
$1,066,237
Net income
$12,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$1.08$1.07$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.03$1.08$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.99$0.99$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.99$0.91$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.04$1.02$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.07$0.97$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$1.02$0.99$0.03
2017Summary only. Only limited summary data is available for this year.$1.33$0.00$1.33$1.28$1.28$0.00
2016Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$1.10$1.44$0.34
2015Summary only. Only limited summary data is available for this year.$1.67$0.00$1.67$1.18$1.31$0.13
2014Summary only. Only limited summary data is available for this year.$1.77$0.00$1.77$1.02$0.98$0.04
2013Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$1.07$1.04$0.03
2012Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$0.87$0.85$0.02
2011Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$0.87$0.83$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 29, 2025
Return Version
2024v5.0
Gross Receipts
$1,394,207
Mission and Program Overview

Mission

To enhance the retail climate in kentucky through legislative and regulatory activity. Provide information and education to members and the general public and member services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,150,695$1,135,509▼ $15,186
Savings and Temporary Cash Investments$385,280$413,203▲ $27,923
Investments Other Securities$1,000$1,000→ $0
Total Assets$1,536,975$1,549,712▲ $12,737
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,513,659$1,526,373▲ $12,714
Net Assets With Donor Restrictions$23,316$23,339▲ $23
Total Net Assets Fund Balance$1,536,975$1,549,712▲ $12,737
Total Liabilities and Net Assets / Fund Balance$1,536,975$1,549,712▲ $12,737
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tod GriffinPresidentFT$170,000$71,406$241,406
Cassie GrigsbySr V PresidePT$73,456$98,086$171,542
Shannon StiglitzSr V PresideFT$135,200$34,301$169,501
Shannon StiglitzSr V President-$135,200$34,301$169,501
Cassie GrigsbySr V President-$73,456$19,010$92,466

Board Members and Trustees

NameTitle
Travis FarmerChair
Matt BurnettChair-elect
Adam HintonDirector
Ahmed YoungDirector
Alicia DawsonDirector
Brad ConnellDirector
Brian GamberiniDirector
Ed MccoyDirector
Jeff PendletonDirector
John BlankenshipDirector
John HackettDirector
Kevin CranleyDirector
Michael WellsDirector
Patrick ColemanDirector
Rachel RossDirector
Travis DosterDirector
Ronnie BarnettDiector
Revenue and Support

Revenue Composition

Contributions and Grants
$647,105
Program Service Revenue
$6,500
Investment Income
$141,564
Other Revenue
$283,805
Change in Net Assets
$12,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$720,082
Other Expenses$346,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$378,656
Other Employee Benefits---$127,434
Other Salaries and Wages---$125,227
All Other Expenses---$57,735
Pension Plan Contributions---$52,032
Payroll Taxes---$36,733
Travel---$28,228
Other Expenses---$25,824
Advertising---$22,347
Office Expenses---$15,350
Insurance---$8,275
Fees for Service Investment Mgmnt Fees---$6,380
Fees for Services Accounting---$5,600
Conferences and Meetings---$2,752
Total Functional Expenses$0$0$0$1,066,237
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
Total Nondeductible Lobbying and Political Cost$321,239
Current Year Nondeductible Lobbying and Political Cost$205,814
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 6

“ORGANIZED WITH MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“A nominating committee presents members nominated to the board. The board votes on the new members.”

Form 990, Page 6, Part VI, Line 11B

“Is presented,and reviewed by the full board prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Contemporaneously each officer and director is required to disclose to the board any financial activities between the federation and themselves and/or any entity that they have any ownership interest in. All reports are reviewed directly by the board and appropriate action taken to resolve.”

Form 990, Page 6, Part VI, Line 15A

“The compensation committee of the board of directors reviews the president's compensation annually as part of the budget process. The compensation committee then makes a recommendation to the board of directors and the board approves the president's compensation for the year.”

Form 990, Page 6, Part VI, Line 15B

“The compensation committee of the board of directors also reviews staff compensation annually as part of the budget process. The compensation committee again makes a recommendation to the board of directors and the board then approves an increase in total amount for all staff positions. The president determines the allocation of the approved additional budget increase to individual staff members based on goals and performance criteria outlined in the organization's employee policies.”

Form 990, Page 6, Part VI, Line 19

“The public may review documents and policy upon written request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Retail Federation Inc
EIN
61-0607347
Phone
5028751444
Address
340 DEMOCRAT DRIVE, FRANKFORT, KY 40601

Signing Officer

Name
Tod Griffin
Title
President
Phone
5028751444
Signed
2025-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tod Griffin
Formed
1963
Legal Domicile
Ky
Voting Board Members
17
Independent Board Members
17
Employees
6

Preparer

Firm
Harrod & Associates
Address
2 HMB CIRCLE A, FRANKFORT, KY 40601-2351
Preparer
David R Harrod CPA
Phone
5026957300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The federation has implemented fasb asc 740-10-20 "accounting for uncertainty in income taxes," formerly fin 48-3. Management believes it has not taken any tax position in which it does not have a more likely than not successfully defendable position. Kentucky retail federation's federal tax returns are subject to examination for three years from the due date or date filed, whichever is later.”

Raw XML AppendixShowing 400 of 480 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/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/MissionDesc0TO ENHANCE THE RETAIL CLIMATE IN KENTUCKY THROUGH LEGISLATIVE AND REGULATORY ACTIVITY. PROVIDE INFORMATION AND EDUCATION TO MEMBERS AND THE GENERAL PUBLIC AND MEMBER SERVICES.
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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL MEETING
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FEDERATION PUBLISHES A NEWSLETTER ON A REGULAR BASIS TO DISSEMINATE RETAIL SPECIFIC INFORMATION BENEFITING ALL ITS 1,100 MEMBERS. THIS PUBLICATION INCLUDES GOVERNMENT REGULATORY INFORMATION AND ARTICLES OF CURRENT INTEREST AND BENEFIT TO THE RETAIL COMMUNITY. THE FEDERATION ALSO DISTRIBUTES OTHER PUBLICATIONS TO ITS MEMBERS ON AN AS-NEEDED BASIS. THE FEDERATION ALSO CONDUCTS ON-GOING MEDIA RELATIONS TO BENEFIT ITS MEMBERS.
IRS990/ProgSrvcAccomActy3Grp/Desc0ANNUAL MEETING HELD AS A VEHICLE TO GATHER INFORMATION FROM ITS MEMBERS AS TO CURRENT RETAIL CONCERNS AND ISSUES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION HAS IMPLEMENTED FASB ASC 740-10-20 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," FORMERLY FIN 48-3. MANAGEMENT BELIEVES IT HAS NOT TAKEN ANY TAX POSITION IN WHICH IT DOES NOT HAVE A MORE LIKELY THAN NOT SUCCESSFULLY DEFENDABLE POSITION. KENTUCKY RETAIL FEDERATION'S FEDERAL TAX RETURNS ARE SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE DUE DATE OR DATE FILED, WHICHEVER IS LATER.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt273456
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2CASSIE GRIGSBY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SR V PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SR V PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NOMINATING COMMITTEE PRESENTS MEMBERS NOMINATED TO THE BOARD. THE BOARD VOTES ON THE NEW MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IS PRESENTED,AND REVIEWED BY THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTEMPORANEOUSLY EACH OFFICER AND DIRECTOR IS REQUIRED TO DISCLOSE TO THE BOARD ANY FINANCIAL ACTIVITIES BETWEEN THE FEDERATION AND THEMSELVES AND/OR ANY ENTITY THAT THEY HAVE ANY OWNERSHIP INTEREST IN. ALL REPORTS ARE REVIEWED DIRECTLY BY THE BOARD AND APPROPRIATE ACTION TAKEN TO RESOLVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT'S COMPENSATION ANNUALLY AS PART OF THE BUDGET PROCESS. THE COMPENSATION COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS AND THE BOARD APPROVES THE PRESIDENT'S COMPENSATION FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS ALSO REVIEWS STAFF COMPENSATION ANNUALLY AS PART OF THE BUDGET PROCESS. THE COMPENSATION COMMITTEE AGAIN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS AND THE BOARD THEN APPROVES AN INCREASE IN TOTAL AMOUNT FOR ALL STAFF POSITIONS. THE PRESIDENT DETERMINES THE ALLOCATION OF THE APPROVED ADDITIONAL BUDGET INCREASE TO INDIVIDUAL STAFF MEMBERS BASED ON GOALS AND PERFORMANCE CRITERIA OUTLINED IN THE ORGANIZATION'S EMPLOYEE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PUBLIC MAY REVIEW DOCUMENTS AND POLICY UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0INSURANCE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0KENTUCKY RETAIL FEDERATION INSURANC
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1KENTUCKY RETAIL FEDERATION INS AGEN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2KENTUCKY RETAIL FEDERATION INS AGEN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3KENTUCKY RETAIL FEDERATION INS AGEN
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