Civic Intelligence

Leslie Knott Letcher Perry Community Action Council Inc

990 • Fiscal year 2014 • EIN 61-0661299

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 16, 2015

398 Roy Campbell Drive41701

(606) 435-7996

Siviq Scores

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

Liabilities / Assets

66th percentile

0.45x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.23x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

62nd percentile

7.6%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

13th percentile

$109,844

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Asset Growth

95th percentile

49%

Faster asset growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$19,793,565

Up $6,537,506 (+49%) from 2013

Net Assets

Up

$10,827,083

Up $7,294,046 (+206%) from 2013

Liabilities

Down

$8,966,482

Down $756,540 (-7.8%) from 2013

Revenue

$38,594,819

No earlier filing loaded for comparison.

Expenses

Down

$35,650,298

Down $190,474 (-0.5%) from 2013

Net Income

$2,944,521

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $14,660,249Liabilities 2010: $9,971,929Net Assets 2010: $4,688,3202010Assets 2011: $13,342,688Liabilities 2011: $7,435,442Net Assets 2011: $5,907,2462011Assets 2012: $12,766,576Liabilities 2012: $7,308,152Net Assets 2012: $5,458,4242012Assets 2013: $13,256,059Liabilities 2013: $9,723,022Net Assets 2013: $3,533,0372013Assets 2014: $19,793,565Liabilities 2014: $8,966,482Net Assets 2014: $10,827,0832014Assets 2015: $22,480,561Liabilities 2015: $5,372,778Net Assets 2015: $17,107,7832015Assets 2016: $25,167,405Liabilities 2016: $6,279,146Net Assets 2016: $18,888,2592016Assets 2017: $25,392,337Liabilities 2017: $3,805,357Net Assets 2017: $21,586,9802017Assets 2018: $23,815,040Liabilities 2018: $3,847,504Net Assets 2018: $19,967,5362018Assets 2019: $23,554,547Liabilities 2019: $5,913,259Net Assets 2019: $17,641,2882019Assets 2020: $29,204,367Liabilities 2020: $9,750,413Net Assets 2020: $19,453,9542020Assets 2021: $37,136,129Liabilities 2021: $11,827,132Net Assets 2021: $25,308,9972021Assets 2022: $32,362,791Liabilities 2022: $11,348,746Net Assets 2022: $21,014,0452022Assets 2023: $33,784,976Liabilities 2023: $11,829,917Net Assets 2023: $21,955,0592023Assets 2024: $31,907,824Liabilities 2024: $11,262,172Net Assets 2024: $20,645,6522024

Highlighted filing

2014

Assets$19,793,565
Liabilities$8,966,482
Net Assets$10,827,083

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $33,846,9182010Expenses 2011: $33,399,7592011Expenses 2012: $30,772,3062012Expenses 2013: $35,840,7722013Revenue 2014: $38,594,819Expenses 2014: $35,650,298Net Income 2014: $2,944,5212014Revenue 2015: $45,213,557Expenses 2015: $38,932,857Net Income 2015: $6,280,7002015Revenue 2016: $44,053,586Expenses 2016: $42,273,110Net Income 2016: $1,780,4762016Revenue 2017: $46,393,434Expenses 2017: $44,227,434Net Income 2017: $2,166,0002017Revenue 2018: $32,852,598Expenses 2018: $34,472,042Net Income 2018: -$1,619,4442018Revenue 2019: $31,831,402Expenses 2019: $34,285,645Net Income 2019: -$2,454,2432019Revenue 2020: $34,857,070Expenses 2020: $33,044,404Net Income 2020: $1,812,6662020Revenue 2021: $49,063,151Expenses 2021: $43,208,107Net Income 2021: $5,855,0442021Revenue 2022: $43,531,770Expenses 2022: $47,826,723Net Income 2022: -$4,294,9532022Revenue 2023: $47,575,292Expenses 2023: $46,634,278Net Income 2023: $941,0142023Revenue 2024: $52,294,131Expenses 2024: $53,603,539Net Income 2024: -$1,309,4082024

Highlighted filing

2014

Revenue$38,594,819
Expenses$35,650,298
Net Income$2,944,521
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 16, 2015
Return Version
2013v4.0
Gross Receipts
$38,594,819
Mission and Program Overview

Mission

ALLEVIATION OF POVERTY

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$14,076,205▲ $14,076,205
Pledges and Grants Receivable$3,253,954$3,831,824▲ $577,870
Cash and Non-Interest-Bearing Accounts$62,907$872,127▲ $809,220
Other Notes and Loans Receivable, Net-$862,944-
Prepaid Expenses and Deferred Charges-$118,801-
Inventories for Sale or Use$31,664$31,664→ $0
Total Assets$13,256,059$19,793,565▲ $6,537,506
Other Assets Total$9,907,534$0▼ $9,907,534
Liabilities
Accounts Payable and Accrued Expenses$4,191,323$4,915,266▲ $723,943
Mortgage Notes Payable Secured by Investment Property$4,957,597$4,018,010▼ $939,587
Other Liabilities$574,102$33,006▼ $541,096
Deferred Revenue-$200-
Total Liabilities$9,723,022$8,966,482▼ $756,540
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$8,533,633-
Unrestricted Net Assets$3,533,037$2,293,450▼ $1,239,587
Total Net Assets Fund Balance$3,533,037$10,827,083▲ $7,294,046
Total Liabilities and Net Assets / Fund Balance$13,256,059$19,793,565▲ $6,537,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,255,899$8,036,577$15,292,476
Buildings$6,376,374$1,960,343$8,336,717
Land$443,932-$443,932
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ricky BakerExecutive DirectorFT$104,292$5,552$109,844

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$37,039,949
Program Service Revenue
$586,390
Investment Income
$37,018
Other Revenue
$931,462
All Other Contributions
$145,305
Change in Net Assets
$2,944,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,747,590
Salaries, Compensation, and Employee Benefits$8,902,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,482,442$510,756-$5,993,198
All Other Expenses$2,589,858$191,882-$2,781,740
Other Employee Benefits$1,206,286$144,507-$1,350,793
Depreciation Depletion-$1,116,797-$1,116,797
Pension Plan Contributions$926,370$105,423-$1,031,793
Other Expenses$674,121$17,027-$674,121
Payroll Taxes$372,461$44,619-$417,080
Interest$236,888--$236,888
Fees for Services Other$143,252$33,982-$177,234
Office Expenses$161,761$12,634-$174,395
Current Officers, Directors, Trustees, and Key Employees-$109,844-$109,844
Travel$67,128$29,993-$97,121
Advertising$3,389$1,165-$4,554
Total Functional Expenses$33,331,669$2,318,629$0$35,650,298
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Obligations$20,251
Due to Grantors$12,755
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The executive director and finance officer each reviews the form 990 before signing and filing.

Form 990, Part VI, Section B, Line 15

Written evaluation system

Form 990, Part VI, Section C, Line 19

All documents are available and open for review upon request

Filing and Contact Details

Filer

EIN
61-0661299
Phone
6064357996

Signing Officer

Name
Debbie Brewer
Title
Finance Officer
Phone
6064357996
Signed
2015-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debbie Brewer
Formed
1966
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
379
Volunteers
45

Preparer

Preparer
Jerry W Hensley CPA
Phone
8592311800
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt0130
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GovernmentGrantsAmt036894514
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt038594819
IRS990/GrossRentsGrp/RealAmt0257086
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt0236888
IRS990/InterestGrp/TotalAmt0236888
IRS990/InventoriesForSaleOrUseGrp/BOYAmt031664
IRS990/InventoriesForSaleOrUseGrp/EOYAmt031664
IRS990/InvestmentIncomeGrp/ExclusionAmt037018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037018
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt078
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09996920
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt014076205
IRS990/LandBldgEquipCostOrOtherBssAmt024073125
IRS990/LegalDomicileStateCd0KY
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt037270
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt037270
IRS990/MissionDesc0ALLEVIATION OF POVERTY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04957597
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04018010
IRS990/NetAssetsOrFundBalancesBOYAmt03533037
IRS990/NetAssetsOrFundBalancesEOYAmt010827083
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0257086
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0257086
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012634
IRS990/OfficeExpensesGrp/ProgramServicesAmt0161761
IRS990/OfficeExpensesGrp/TotalAmt0174395
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09907534
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0144507
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01206286
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01350793
IRS990/OtherExpensesGrp/Desc0MEDICAID
IRS990/OtherExpensesGrp/Desc1LIHEAP
IRS990/OtherExpensesGrp/Desc2GAS
IRS990/OtherExpensesGrp/Desc3PARTICIPANT SUPPORT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017027
IRS990/OtherExpensesGrp/ProgramServicesAmt018613285
IRS990/OtherExpensesGrp/ProgramServicesAmt11841365
IRS990/OtherExpensesGrp/ProgramServicesAmt21013063
IRS990/OtherExpensesGrp/ProgramServicesAmt3674121
IRS990/OtherExpensesGrp/TotalAmt018613285
IRS990/OtherExpensesGrp/TotalAmt11841365
IRS990/OtherExpensesGrp/TotalAmt21030090
IRS990/OtherExpensesGrp/TotalAmt3674121
IRS990/OtherLiabilitiesGrp/BOYAmt0574102
IRS990/OtherLiabilitiesGrp/EOYAmt033006
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1531390
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MEDICAID FUNDS
IRS990/OtherRevenueMiscGrp/Desc1BUILDING MAINTENANCE INCOME
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0275105
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1186415
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2175586
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0275105
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1186415
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2175586
IRS990/OtherRevenueTotalAmt0674376
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0510756
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05482442
IRS990/OtherSalariesAndWagesGrp/TotalAmt05993198
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0862944
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt044619
IRS990/PayrollTaxesGrp/ProgramServicesAmt0372461
IRS990/PayrollTaxesGrp/TotalAmt0417080
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0105423
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0926370
IRS990/PensionPlanContributionsGrp/TotalAmt01031793
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03253954
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03831824
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0118801
IRS990/PrincipalOfficerNm0DEBBIE BREWER
IRS990/PriorPeriodAdjustmentsAmt04349525
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624200
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0586390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0586390
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt032559111
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0495
IRS990/PYOtherExpensesAmt025940025
IRS990/PYOtherRevenueAmt01026261
IRS990/PYProgramServiceRevenueAmt0329518
IRS990/PYRevenuesLessExpensesAmt0-1925387
IRS990/PYSalariesCompEmpBnftPaidAmt09900747
IRS990/PYTotalExpensesAmt035840772
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt033915385
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02944521
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0257086
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.9$11.3$20.6$52.3$53.6$1.31
2023Detailed filing. Detailed filing data is available for this year.$33.8$11.8$22.0$47.6$46.6$0.94
2022Detailed filing. Detailed filing data is available for this year.$32.4$11.3$21.0$43.5$47.8$4.29
2021Detailed filing. Detailed filing data is available for this year.$37.1$11.8$25.3$49.1$43.2$5.86
2020Detailed filing. Detailed filing data is available for this year.$29.2$9.75$19.5$34.9$33.0$1.81
2019Detailed filing. Detailed filing data is available for this year.$23.6$5.91$17.6$31.8$34.3$2.45
2018Detailed filing. Detailed filing data is available for this year.$23.8$3.85$20.0$32.9$34.5$1.62
2017Detailed filing. Detailed filing data is available for this year.$25.4$3.81$21.6$46.4$44.2$2.17
2016Detailed filing. Detailed filing data is available for this year.$25.2$6.28$18.9$44.1$42.3$1.78
2015Detailed filing. Detailed filing data is available for this year.$22.5$5.37$17.1$45.2$38.9$6.28
2014Detailed filing. Detailed filing data is available for this year.$19.8$8.97$10.8$38.6$35.7$2.94
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$9.72$3.53$35.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$7.31$5.46$30.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.3$7.44$5.91$33.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$9.97$4.69$33.8