Civic Intelligence

Daniel Boone Community Action Agency

EIN 61-0728039 • 501(c)3 • Manchester, KY

Profile

Empowering invdividuals and families through social, employment, human, and health services, alongside community collaboration; improving living conditions and guiding families towards self-sufficiency.

1535 Shamrock RoadManchester, KY 40962

www.danielboonecaa.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.19x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.11x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

38th percentile

0.3%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$113,390

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

29th percentile

-1.2%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-0.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$9,200,542

Down $111,796 (-1.2%) from 2023

Liabilities

Down

$1,787,831

Down $167,838 (-8.6%) from 2023

Net Assets

Up

$7,412,711

Up $56,042 (+0.8%) from 2023

Revenue

Down

$16,090,603

Down $15,521 (-0.1%) from 2023

Expenses

Up

$16,034,561

Up $204,948 (+1.3%) from 2023

Net Income

Down

$56,042

Down $220,469 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $7,462,905Liabilities 2010: $1,292,415Net Assets 2010: $6,170,4902010Assets 2011: $7,229,002Liabilities 2011: $1,176,700Net Assets 2011: $6,052,3022011Assets 2012: $6,226,877Liabilities 2012: $962,555Net Assets 2012: $5,264,3222012Assets 2013: $5,565,294Liabilities 2013: $926,518Net Assets 2013: $4,638,7762013Assets 2014: $5,240,092Liabilities 2014: $1,086,660Net Assets 2014: $4,153,4322014Assets 2015: $5,478,904Liabilities 2015: $1,285,893Net Assets 2015: $4,193,0112015Assets 2016: $5,962,094Liabilities 2016: $1,144,178Net Assets 2016: $4,817,9162016Assets 2017: $6,777,835Liabilities 2017: $1,150,240Net Assets 2017: $5,627,5952017Assets 2018: $7,317,368Liabilities 2018: $1,331,403Net Assets 2018: $5,985,9652018Assets 2019: $7,260,755Liabilities 2019: $1,299,227Net Assets 2019: $5,961,5282019Assets 2020: $8,309,263Liabilities 2020: $1,385,718Net Assets 2020: $6,923,5452020Assets 2021: $9,980,787Liabilities 2021: $1,683,005Net Assets 2021: $8,297,7822021Assets 2022: $8,884,267Liabilities 2022: $1,804,109Net Assets 2022: $7,080,1582022Assets 2023: $9,312,338Liabilities 2023: $1,955,669Net Assets 2023: $7,356,6692023Assets 2024: $9,200,542Liabilities 2024: $1,787,831Net Assets 2024: $7,412,7112024

Highlighted filing

2024

Assets$9,200,542
Liabilities$1,787,831
Net Assets$7,412,711

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $12,230,5302010Revenue 2011: $12,753,135Expenses 2011: $12,871,323Net Income 2011: -$118,1882011Expenses 2012: $10,190,6642012Expenses 2013: $9,089,3592013Revenue 2014: $8,729,934Expenses 2014: $9,215,278Net Income 2014: -$485,3442014Revenue 2015: $9,743,305Expenses 2015: $9,703,726Net Income 2015: $39,5792015Revenue 2016: $10,220,585Expenses 2016: $9,595,680Net Income 2016: $624,9052016Revenue 2017: $10,879,964Expenses 2017: $10,070,285Net Income 2017: $809,6792017Revenue 2018: $10,798,250Expenses 2018: $10,439,880Net Income 2018: $358,3702018Revenue 2019: $10,975,854Expenses 2019: $11,000,291Net Income 2019: -$24,4372019Revenue 2020: $12,685,227Expenses 2020: $11,723,210Net Income 2020: $962,0172020Revenue 2021: $17,003,741Expenses 2021: $15,629,504Net Income 2021: $1,374,2372021Revenue 2022: $15,954,203Expenses 2022: $17,140,867Net Income 2022: -$1,186,6642022Revenue 2023: $16,106,124Expenses 2023: $15,829,613Net Income 2023: $276,5112023Revenue 2024: $16,090,603Expenses 2024: $16,034,561Net Income 2024: $56,0422024

Highlighted filing

2024

Revenue$16,090,603
Expenses$16,034,561
Net Income$56,042

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.20$1.79$7.41$16.1$16.0$0.06
2023Detailed filing. Detailed filing data is available for this year.$9.31$1.96$7.36$16.1$15.8$0.28
2022Detailed filing. Detailed filing data is available for this year.$8.88$1.80$7.08$16.0$17.1$1.19
2021Detailed filing. Detailed filing data is available for this year.$9.98$1.68$8.30$17.0$15.6$1.37
2020Detailed filing. Detailed filing data is available for this year.$8.31$1.39$6.92$12.7$11.7$0.96
2019Detailed filing. Detailed filing data is available for this year.$7.26$1.30$5.96$11.0$11.0$0.02
2018Detailed filing. Detailed filing data is available for this year.$7.32$1.33$5.99$10.8$10.4$0.36
2017Detailed filing. Detailed filing data is available for this year.$6.78$1.15$5.63$10.9$10.1$0.81
2016Detailed filing. Detailed filing data is available for this year.$5.96$1.14$4.82$10.2$9.60$0.62
2015Detailed filing. Detailed filing data is available for this year.$5.48$1.29$4.19$9.74$9.70$0.04
2014Detailed filing. Detailed filing data is available for this year.$5.24$1.09$4.15$8.73$9.22$0.49
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$0.93$4.64$9.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.96$5.26$10.2
2011Summary only. Only limited summary data is available for this year.$7.23$1.18$6.05$12.8$12.9$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$1.29$6.17$12.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 19, 2025
Return Version
2023v6.0
Gross Receipts
$16,090,603
Mission and Program Overview

Mission

To operate a comprehensive array of programs that will help individuals and families develop the knowledge, opportunities and resources to achieve self-reliance.

Empowering invdividuals and families through social, employment, human, and health services, alongside community collaboration; improving living conditions and guiding families towards self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,326,295$4,511,018▲ $184,723
Cash and Non-Interest-Bearing Accounts$3,164,237$2,775,618▼ $388,619
Pledges and Grants Receivable$1,017,823$1,045,310▲ $27,487
Savings and Temporary Cash Investments$297,984$430,545▲ $132,561
Accounts Receivable$321,172$355,114▲ $33,942
Inventories for Sale or Use$1,404$2,576▲ $1,172
Other Notes and Loans Receivable, Net$2,525$1,584▼ $941
Total Assets$9,312,338$9,200,542▼ $111,796
Other Assets Total$180,898$78,777▼ $102,121
Liabilities
Other Liabilities$1,766,776$1,736,037▼ $30,739
Accounts Payable and Accrued Expenses$165,616$51,794▼ $113,822
Unsecured Notes Loans Payable$23,277--
Total Liabilities$1,955,669$1,787,831▼ $167,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,178,157$7,357,728▲ $179,571
Net Assets With Donor Restrictions$178,512$54,983▼ $123,529
Total Net Assets Fund Balance$7,356,669$7,412,711▲ $56,042
Total Liabilities and Net Assets / Fund Balance$9,312,338$9,200,542▼ $111,796

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,704,817$4,713,824$6,418,641
Buildings$2,564,593$1,609,980$4,174,573
Equipment$57,542$332,634$390,176
Land$182,000-$182,000
Leasehold Improvements$2,066$16,128$18,194
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robin WhitakerExecutive DirectorFT$113,390$113,390
Mona WhitakerDeputy DirectorFT$110,053$110,053
Ashley SandlinChief Financial OfficerFT$80,553$80,553

Board Members and Trustees

NameTitle
Roger SchottChairman Public Sector
John E PenningtonVice-chairman Private Sector
Buzz CarloftisBoard Member Low Income Secto
Charlotte BullockBoard Member Low Income Secto
Christine GregoryBoard Member Low Income Secto
Henry SmithBoard Member Low Income Secto
Keith GabbardBoard Member Low Income Secto
Lesli GillBoard Member Low Income Secto
Patricia MillerBoard Member Low Income Secto
Wanda ReidBoard Member Low Income Secto
Doug HarrisBoard Member Private Sector
Kenneth LedfordBoard Member Private Sector
Kevin ChesnutBoard Member Private Sector
Larry GabbardBoard Member Private Sector
Rodney ChrismanBoard Member Private Sector
Rose BrownBoard Member Private Sector
Teresa VanzantBoard Member Private Sector
Eliza York-hanselBoard Member Public Sector
Joe WhiteBoard Member Public Sector
Judge David WesterfieldBoard Member Public Sector
Judge Howell HolbrookBoard Member Public Sector
Judge Shane GabbardBoard Member Public Sector
Judge Tommy HarmonBoard Member Public Sector
Timmy TruettBoard Member Public Sector

Highest Paid Contractors

ContractorServicesLocationCompensation
Robert RiceHousing Constr Con1228 MUD LICK ROAD, Buckhorn, KY 41721$409,084
Billy Joe Gibson JrHousing Constr Con1754 CRANE BRANCH RD, Oneida, KY 40972$264,888
Revenue and Support

Revenue Composition

Contributions and Grants
$11,066,043
Program Service Revenue
$4,346,465
Investment Income
$6,406
Other Revenue
$671,689
All Other Contributions
$661,596
Change in Net Assets
$56,042

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory6,570$659,811Current Value
Total Noncash Contributions6,570$659,811-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,090,603
Total Revenue per Audited Statements
$16,090,603
Total Revenue per Form 990
$16,090,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,311,709
Salaries, Compensation, and Employee Benefits$6,722,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$4,304,666-$4,304,666
Pension Plan Contributions-$1,010,975-$1,010,975
Depreciation Depletion-$862,577-$862,577
Other Expenses$6,734,477$786,536-$786,536
Other Employee Benefits-$718,230-$718,230
Payroll Taxes-$375,883-$375,883
Current Officers, Directors, Trustees, and Key Employees-$313,098-$313,098
Office Expenses-$142,594-$142,594
Insurance-$82,768-$82,768
Travel-$32,726-$32,726
Occupancy-$10,220-$10,220
Total Functional Expenses$7,394,288$8,640,273$0$16,034,561

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,034,561
Total Expenses per Audited Statements$16,034,561
Total Expenses per Form 990$16,034,561
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Annual Days and Sick Days$1,136,372
Payroll and Payroll Withholdings$461,495
Other$94,987
Lease Liability$41,746
Deposits Payable$1,437
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 governing body review Part VI line 11

The executive director, the chief financial officer and the governing board review the tax return before submission.

Conflict of interest policy compliance Part VI line 12C

Employees and board members are required to sign a conflict of interest form on an annual basis.

CEO executive director top management comp Part VI line 15A

Every member of the board of directors has the opportunity to complete a performance evaluation on the executive director. These evaluations are reviewed by the personnel committee of the board who make a recommendation to the full board for any salary increases. The full board votes on the salary increase.

Other officer or key employee compensation Part VI line 15B

All other top management officials other than the executive director are evaluated by their supervisors and then the executive director makes the decision for raises.

Governing documents etc available to public Part VI line 19

The agency has an open records policy which makes all documents available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Daniel Boone Community Action Agency
EIN
61-0728039
Address
1535 SHAMROCK ROAD, MANCHESTER, KY 40962

Signing Officer

Name
Robin Whitaker
Title
Executive Direc
Phone
6065985127
Signed
2025-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Whitaker
Formed
1972
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
321
Volunteers
31

Preparer

Firm
Jones & Associates CPAs PSC
Address
121 Prosperous Place Suite 2A, Lexington, KY 40509
Preparer
Laura E Brewer
Phone
8596870303
Raw XML AppendixShowing 400 of 624 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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