Civic Intelligence

Kentucky Association of School

EIN 61-0708798 • 501(c)6 • Frankfort, KY

View Organization Page

Profile

Educating school administrators

Refreshing map…

87 C Michael Davenport BlvdFrankfort, KY 40601

www.kasa.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.45x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.47x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

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

Top Officer Pay

78th percentile

$237,144

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

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

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

52nd percentile

6.2%

Faster revenue growth than 52% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$2,975,800

Up $566,968 (+24%) from 2023

Liabilities

Up

$1,341,624

Up $210,734 (+19%) from 2023

Net Assets

Up

$1,634,176

Up $356,234 (+28%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin67th percentile

Revenue

Up

$2,873,546

Up $166,491 (+6.2%) from 2023

Expenses

Down

$2,569,986

Down $23,948 (-0.9%) from 2023

Net Income

Up

$303,560

Up $190,439 (+168%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $660,068Liabilities 2011: $409,607Net Assets 2011: $250,4612011Assets 2012: $698,657Liabilities 2012: $426,541Net Assets 2012: $272,1162012Assets 2013: $652,464Liabilities 2013: $355,326Net Assets 2013: $297,1382013Assets 2014: $1,722,572Liabilities 2014: $1,342,918Net Assets 2014: $379,6542014Assets 2015: $1,670,212Liabilities 2015: $1,210,839Net Assets 2015: $459,3732015Assets 2016: $1,708,586Liabilities 2016: $1,164,012Net Assets 2016: $544,5742016Assets 2017: $1,804,184Liabilities 2017: $1,189,788Net Assets 2017: $614,3962017Assets 2018: $1,917,202Liabilities 2018: $1,251,407Net Assets 2018: $665,7952018Assets 2019: $1,898,611Liabilities 2019: $1,275,542Net Assets 2019: $623,0692019Assets 2020: $1,691,914Liabilities 2020: $991,784Net Assets 2020: $700,1302020Assets 2021: $2,201,548Liabilities 2021: $1,327,199Net Assets 2021: $874,3492021Assets 2022: $2,281,579Liabilities 2022: $1,127,887Net Assets 2022: $1,153,6922022Assets 2023: $2,408,832Liabilities 2023: $1,130,890Net Assets 2023: $1,277,9422023Assets 2024: $2,975,800Liabilities 2024: $1,341,624Net Assets 2024: $1,634,1762024

Highlighted filing

2024

Assets$2,975,800
Liabilities$1,341,624
Net Assets$1,634,176
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,221,5432011Expenses 2012: $1,293,5562012Expenses 2013: $1,528,2622013Revenue 2014: $1,974,751Expenses 2014: $1,892,235Net Income 2014: $82,5162014Revenue 2015: $1,866,910Expenses 2015: $1,787,191Net Income 2015: $79,7192015Revenue 2016: $1,808,663Expenses 2016: $1,723,462Net Income 2016: $85,2012016Revenue 2017: $1,901,152Expenses 2017: $1,831,330Net Income 2017: $69,8222017Revenue 2018: $1,946,427Expenses 2018: $1,895,028Net Income 2018: $51,3992018Revenue 2019: $1,965,831Expenses 2019: $2,008,557Net Income 2019: -$42,7262019Revenue 2020: $2,218,894Expenses 2020: $2,141,833Net Income 2020: $77,0612020Revenue 2021: $1,937,640Expenses 2021: $1,763,421Net Income 2021: $174,2192021Revenue 2022: $2,708,079Expenses 2022: $2,428,736Net Income 2022: $279,3432022Revenue 2023: $2,707,055Expenses 2023: $2,593,934Net Income 2023: $113,1212023Revenue 2024: $2,873,546Expenses 2024: $2,569,986Net Income 2024: $303,5602024

Highlighted filing

2024

Revenue$2,873,546
Expenses$2,569,986
Net Income$303,560
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
$2,975,800
Liabilities
$1,341,624
Net assets
$1,634,176
Revenue
$2,873,546
Expenses
$2,569,986
Net income
$303,560
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$1.34$1.63$2.87$2.57$0.30
2023Summary only. Only limited summary data is available for this year.$2.41$1.13$1.28$2.71$2.59$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$1.13$1.15$2.71$2.43$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$1.33$0.87$1.94$1.76$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.99$0.70$2.22$2.14$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.28$0.62$1.97$2.01$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$1.25$0.67$1.95$1.90$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$1.19$0.61$1.90$1.83$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.71$1.16$0.54$1.81$1.72$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.67$1.21$0.46$1.87$1.79$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.72$1.34$0.38$1.97$1.89$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.36$0.30$1.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.43$0.27$1.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.41$0.25$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$2,873,546
Mission and Program Overview

Mission

Educating school administrators

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$831,420$1,105,586▲ $274,166
Land, Buildings, and Equipment, Net$943,619$913,909▼ $29,710
Investments in Publicly Traded Securities$438,430$699,388▲ $260,958
Prepaid Expenses and Deferred Charges$150,763$158,822▲ $8,059
Accounts Receivable$44,600$88,930▲ $44,330
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,408,832$2,975,800▲ $566,968
Other Assets Total-$9,165-
Liabilities
Deferred Revenue$533,939$764,712▲ $230,773
Mortgage Notes Payable Secured by Investment Property$478,077$442,865▼ $35,212
Other Liabilities$60,011$71,782▲ $11,771
Accounts Payable and Accrued Expenses$58,863$62,265▲ $3,402
Total Liabilities$1,130,890$1,341,624▲ $210,734
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,277,942$1,634,176▲ $356,234
Total Net Assets Fund Balance$1,277,942$1,634,176▲ $356,234
Total Liabilities and Net Assets / Fund Balance$2,408,832$2,975,800▲ $566,968

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$858,336$216,171$1,074,507
Equipment$35,634$157,867$193,501
Leasehold Improvements$19,939$46,096$66,035
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rhonda CaldwellExecutive DirectorFT$237,144$237,144

Board Members and Trustees

NameTitle
Nick CarterPresident
Jesse BaconPresident Elect
April DevineVice President
Alvin GarrisonBoard Member
Amy RileyBoard Member
Bj MartinBoard Member
Bobby BennettBoard Member
Clint TaylorBoard Member
Jason BryantBoard Member
Jaziel GuerraBoard Member
Jennfier GrayBoard Member
Jenny Lynn HatterBoard Member
Jeremy CamronBoard Member
Jill AngelucciBoard Member
Kevin EstesBoard Member
Kyle CassadyBoard Member
Marci PraterBoard Member
Marcus AdamsBoard Member
Matt PerkinsBoard Member
Melanie BarrettBoard Member
Melissa TurnerBoard Member
Patricia ShefferBoard Member
Paula BoggsBoard Member
Rodney JacksonBoard Member
Tim IsaacsBoard Member
Todd MarshallBoard Member
Contessa OrrImm Past Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,663,409
Investment Income
$30,542
Other Revenue
$179,595
Change in Net Assets
$303,560
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,554,575
Salaries, Compensation, and Employee Benefits$1,015,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$893,442-$893,442
Conferences and Meetings$401,836--$401,836
All Other Expenses$136,909$176,236-$313,145
Payroll Taxes-$121,969-$121,969
Other Expenses$87,424$82,976-$82,976
Travel-$63,717-$63,717
Depreciation Depletion-$43,272-$43,272
Interest-$18,671-$18,671
Insurance-$8,838-$8,838
Fees for Service Investment Mgmnt Fees-$7,798-$7,798
Fees for Services Accounting-$7,600-$7,600
Total Functional Expenses$1,145,467$1,424,519$0$2,569,986
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
Current Year Nondeductible Lobbying and Political Cost$49,823
Total Nondeductible Lobbying and Political Cost$49,823
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensated Absences$43,133
Rou Lease Liability$9,165
Amounts Collected for Other Organization$8,142
Payroll Taxes Payable$7,219
Misc. Payables$4,123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members are school administrators. Dues are paid annually for memberships.”

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

“Members elect board members”

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

“Members approve actions of the board”

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

“No review was or will be conducted.”

Form 990, Part VI, Section B, Line 15B

“Salaries and raises go before the board for approval”

Form 990, Part VI, Section C, Line 19

“Documents are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Kentucky Association of School
EIN
61-0708798
Phone
5028753411
Address
87 C MICHAEL DAVENPORT BLVD, FRANKFORT, KY 40601

Signing Officer

Name
Rhonda Caldwell
Title
Executive Director
Signed
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Ky
Voting Board Members
27
Independent Board Members
26
Employees
19

Preparer

Firm
Charles T Mitchell Co Pllc
Address
229 W MAIN ST STE 103, FRANKFORT, KY 40601
Preparer
Greg Miklavcic CPA
Phone
5022277395
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“AUTO REPAIR: Column (A) - Total = $975; Column (B) - Program Services = $0; Column (C) - Management & General = $975; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“AWARDS & RECOGNITIONS: Column (A) - Total = $7003; Column (B) - Program Services = $7003; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BOOKS, SUBSCRIPTIONS & REFEREN: Column (A) - Total = $1026; Column (B) - Program Services = $0; Column (C) - Management & General = $1026; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BUSINESS & ALLIANCE PARTNER EX: Column (A) - Total = $3407; Column (B) - Program Services = $0; Column (C) - Management & General = $3407; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“COMMITTEE HOSPITALITY: Column (A) - Total = $22455; Column (B) - Program Services = $22455; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CONTRACT LABOR: Column (A) - Total = $19698; Column (B) - Program Services = $0; Column (C) - Management & General = $19698; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“CREDIT CARD FEES: Column (A) - Total = $23953; Column (B) - Program Services = $0; Column (C) - Management & General = $23953; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“DUES: Column (A) - Total = $4770; Column (B) - Program Services = $0; Column (C) - Management & General = $4770; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“EQUIPMENT RENTAL & MAINTENANCE: Column (A) - Total = $4652; Column (B) - Program Services = $0; Column (C) - Management & General = $4652; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FINANCIAL SERVICES, & FEES & C: Column (A) - Total = $4487; Column (B) - Program Services = $0; Column (C) - Management & General = $4487; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“GRANTS & SCHOLARSHIPS: Column (A) - Total = $5000; Column (B) - Program Services = $5000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“LEGAL ACTION EXPENSES: Column (A) - Total = $22295; Column (B) - Program Services = $22295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEETING SUPPLIES: Column (A) - Total = $10415; Column (B) - Program Services = $0; Column (C) - Management & General = $10415; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $3963; Column (B) - Program Services = $0; Column (C) - Management & General = $3963; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $17545; Column (B) - Program Services = $0; Column (C) - Management & General = $17545; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $7386; Column (B) - Program Services = $0; Column (C) - Management & General = $7386; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROFESSIONAL LIABILITY EXPENSE: Column (A) - Total = $80156; Column (B) - Program Services = $80156; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROPERTY TAXES: Column (A) - Total = $12891; Column (B) - Program Services = $0; Column (C) - Management & General = $12891; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REGISTRATION & TRAINING FEES: Column (A) - Total = $11650; Column (B) - Program Services = $0; Column (C) - Management & General = $11650; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Repairs and Maintenance: Column (A) - Total = $26102; Column (B) - Program Services = $0; Column (C) - Management & General = $26102; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $8064; Column (B) - Program Services = $0; Column (C) - Management & General = $8064; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“UTILITIES: Column (A) - Total = $15252; Column (B) - Program Services = $0; Column (C) - Management & General = $15252; Column (D) - Fundraising = $0”

Raw XML AppendixShowing 400 of 630 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.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt058863
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IRS990/AccountsReceivableGrp/EOYAmt088930
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IRS990/ActivityOrMissionDesc0EDUCATING SCHOOL ADMINISTRATORS
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0176236
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt087 C MICHAEL DAVENPORT BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040601
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IRS990/DecisionsSubjectToApprovaInd0true
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IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0533939
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt043272
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IRS990/Desc0ORGANIZATION PROVIDES TRAINING CONFERENCES FOR ITS MEMBERS AND UPDATES INFORMATION FOR ITS MEMBERS REGARDING RELEVANT ISSUES IN THEIR PROFESSION.
IRS990/DescribedInSection501c3Ind0false
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07600
IRS990/FeesForServicesAccountingGrp/TotalAmt07600
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990/FeesForServicesProfFundraising/TotalAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07798
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