Civic Intelligence

Kentucky Insurance Guaranty Association

EIN 61-0849486 • 501(c)6 • Louisville, KY

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Profile

The association provides a mechanism for payment of covered claims under property and casualty insurance policies because of the insolvency of the insurer and also assists in detecting and preventing insurer insolvencies.

6000 Brownsboro Park Blvd 2nd FloLouisville, KY 40207

n/A

Siviq Scores

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

Liabilities / Assets

6th percentile

0.00x

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

501(c)6 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

7th percentile

0.00x

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

501(c)6 • $50M-$100M nonprofits • Source year 2025

Net Margin

4th percentile

-40%

Higher net margin than 4% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

11th percentile

$206,425

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)6 • $50M-$100M nonprofits • Source year 2025

Asset Growth

19th percentile

-2.7%

Faster asset growth than 19% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-69%

Faster revenue growth than 1% of similar nonprofits.

501(c)6 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets6th percentile

Assets

Down

$54,661,741

Down $1,081,626 (-1.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$54,661,741

Down $1,081,626 (-1.9%) from 2022

Operations
Liabilities / Revenue7th percentileNet Margin4th percentile

Revenue

Up

$4,610,383

Up $3,233,352 (+235%) from 2022

Expenses

Up

$5,692,009

Up $653,677 (+13%) from 2022

Net Income

Up

-$1,081,626

Up $2,579,675 (+70%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$60M$40M$20M$0Assets 2010: $37,022,456Liabilities 2010: $0Net Assets 2010: $37,022,4562010Assets 2011: $42,065,437Liabilities 2011: $0Net Assets 2011: $42,065,4372011Assets 2012: $41,966,871Liabilities 2012: $0Net Assets 2012: $41,966,8712012Assets 2013: $45,296,189Liabilities 2013: $0Net Assets 2013: $45,296,1892013Assets 2014: $44,678,541Liabilities 2014: $0Net Assets 2014: $44,678,5412014Assets 2015: $44,994,048Liabilities 2015: $0Net Assets 2015: $44,994,0482015Assets 2016: $43,032,625Liabilities 2016: $0Net Assets 2016: $43,032,6252016Assets 2017: $40,937,267Liabilities 2017: $0Net Assets 2017: $40,937,2672017Assets 2018: $48,789,884Liabilities 2018: $0Net Assets 2018: $48,789,8842018Assets 2019: $57,426,927Liabilities 2019: $0Net Assets 2019: $57,426,9272019Assets 2020: $59,994,893Liabilities 2020: $15,534Net Assets 2020: $59,979,3592020Assets 2021: $59,404,668Liabilities 2021: $0Net Assets 2021: $59,404,6682021Assets 2022: $55,743,367Liabilities 2022: $0Net Assets 2022: $55,743,3672022Assets 2023: $54,661,741Liabilities 2023: $0Net Assets 2023: $54,661,7412023

Highlighted filing

2023

Assets$54,661,741
Liabilities$0
Net Assets$54,661,741
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,596,6582010Revenue 2011: $10,756,731Expenses 2011: $5,713,750Net Income 2011: $5,042,9812011Expenses 2012: $5,352,9062012Revenue 2013: $9,327,354Expenses 2013: $5,998,036Net Income 2013: $3,329,3182013Revenue 2014: $8,446,460Expenses 2014: $9,064,108Net Income 2014: -$617,6482014Revenue 2015: $6,902,266Expenses 2015: $6,586,759Net Income 2015: $315,5072015Revenue 2016: $4,110,980Expenses 2016: $6,072,403Net Income 2016: -$1,961,4232016Revenue 2017: $4,145,091Expenses 2017: $6,240,449Net Income 2017: -$2,095,3582017Revenue 2018: $14,249,762Expenses 2018: $6,397,145Net Income 2018: $7,852,6172018Revenue 2019: $14,013,841Expenses 2019: $5,376,798Net Income 2019: $8,637,0432019Revenue 2020: $6,928,406Expenses 2020: $4,375,974Net Income 2020: $2,552,4322020Revenue 2021: $3,964,156Expenses 2021: $4,538,847Net Income 2021: -$574,6912021Revenue 2022: $1,377,031Expenses 2022: $5,038,332Net Income 2022: -$3,661,3012022Revenue 2023: $4,610,383Expenses 2023: $5,692,009Net Income 2023: -$1,081,6262023

Highlighted filing

2023

Revenue$4,610,383
Expenses$5,692,009
Net Income-$1,081,626
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$54,661,741
Liabilities
$0
Net assets
$54,661,741
Revenue
$4,610,383
Expenses
$5,692,009
Net income
-$1,081,626
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$54.7$0.00$54.7$4.61$5.69$1.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$55.7$0.00$55.7$1.38$5.04$3.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.4$0.00$59.4$3.96$4.54$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.0$0.02$60.0$6.93$4.38$2.55
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.4$0.00$57.4$14.0$5.38$8.64
2018Summary only. Only limited summary data is available for this year.$48.8$0.00$48.8$14.2$6.40$7.85
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.9$0.00$40.9$4.15$6.24$2.10
2016Summary only. Only limited summary data is available for this year.$43.0$0.00$43.0$4.11$6.07$1.96
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.0$0.00$45.0$6.90$6.59$0.32
2014Detailed filing. Detailed filing data is available for this year.$44.7$0.00$44.7$8.45$9.06$0.62
2013Summary only. Only limited summary data is available for this year.$45.3$0.00$45.3$9.33$6.00$3.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.0$0.00$42.0$5.35
2011Summary only. Only limited summary data is available for this year.$42.1$0.00$42.1$10.8$5.71$5.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.0$0.00$37.0$5.60
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 28, 2023
Return Version
2022v4.1
Gross Receipts
$30,963,865
Mission and Program Overview

Mission

The association provides a mechanism for payment of covered claims under property and casualty insurance policies because of the insolvency of the insurer and also assists in detecting and preventing insurer insolvencies.

Provide payment of insurance claims due to the insolvency of the insurer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$59,404,668$55,743,367▼ $3,661,301
Investments in Publicly Traded Securities$59,199,202$55,332,678▼ $3,866,524
Cash and Non-Interest-Bearing Accounts$205,466$410,689▲ $205,223
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$59,404,668$55,743,367▼ $3,661,301
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$59,404,668$55,743,367▼ $3,661,301
Total Liabilities and Net Assets / Fund Balance$59,404,668$55,743,367▼ $3,661,301
Compensation and Service Providers
Top Officer Pay11th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott WebsterSecretary/executive DirectorFT$171,563$67,931$239,494

Board Members and Trustees

NameTitle
Bob DetherageChairperson
Jim NestheideVice-chairperson
Mark TreeshDirector
Patrick TalleyDirector
Jena StoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$623,822
Investment Income
$753,209
Other Revenue
$0
Change in Net Assets
$-3,661,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,509,882
Salaries, Compensation, and Employee Benefits$528,450
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---$239,494
Fees for Service Investment Mgmnt Fees---$179,747
Other Salaries and Wages---$173,793
Information Technology---$84,363
Other Employee Benefits---$57,024
Insurance---$50,002
Occupancy---$41,600
Pension Plan Contributions---$32,342
Payroll Taxes---$25,797
Fees for Services Legal---$12,850
Office Expenses---$9,796
Fees for Services Other---$6,940
Fees for Services Accounting---$6,765
Travel---$3,330
Other Expenses---$2,175
Total Functional Expenses$0$0$0$5,038,332
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 11B

“The executive director of the association reviews the 990 and shares a copy of the 990 with the governing committee as appropriate due to the make up of the governing committee consisting of insurance representatives.”

Form 990, Part VI, Section B, Line 12C

“All members of the governing committee are required annually to submit a completed conflict of interest policy to the association.”

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

“An executive committee composed of independent governing committee members meet on an annual basis to determine the salary adjustment for the executive director of the association.”

Form 990, Part VI, Section C, Line 19

“The association determines whether or not to make its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Insurance Guaranty Association
EIN
61-0849486
Phone
5023270819
Address
6000 BROWNSBORO PARK BLVD 2ND FLO, LOUISVILLE, KY 40207

Signing Officer

Name
Scott Webster
Title
Executive Director
Phone
5023270819
Signed
2023-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Webster
Formed
1980
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
0

Preparer

Firm
Deming Malone Livesay & Ostroff Psc
Address
9300 SHELBYVILLE ROAD SUITE 1100, LOUISVILLE, KY 40222-5187
Preparer
Sarah K Antle
Phone
5024269660
Supplemental Narrative

Additional Explanations

FORM 990, PART IV, LINE 12 AND PART XII, LINE 2B:

“The association obtained a separate, independent audited statement of cash receipts and disbursements for the year which was prepared on the cash basis of accounting, which is a comprehensive basis of accounting other than generally accetped accounting principles.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal, state and local income taxes as a not-for-profit entity as described under internal revenue code section 501(c)(6). The association files an information tax return in the u.s. Federal jurisdiction. As of december 31, 2022 and 2021, the association did not have any accrued interest or penalties related to income tax liabilities, and no interest or penalties have been charged to operations for the years then ended.”

Raw XML Appendix348 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE PAYMENT OF INSURANCE CLAIMS DUE TO THE INSOLVENCY OF THE INSURER.
IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SCOTT WEBSTER
IRS990/BooksInCareOfDetail/PhoneNum05023270819
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 437249
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040243
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0205466
IRS990/CashNonInterestBearingGrp/EOYAmt0410689
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0239494
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0753209
IRS990/CYOtherExpensesAmt04509882
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0623822
IRS990/CYRevenuesLessExpensesAmt0-3661301
IRS990/CYSalariesCompEmpBnftPaidAmt0528450
IRS990/CYTotalExpensesAmt05038332
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01377031
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt06765
IRS990/FeesForServicesLegalGrp/TotalAmt012850
IRS990/FeesForServicesOtherGrp/TotalAmt06940
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0179747
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt467931
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0BOB DETHERAGE
IRS990/Form990PartVIISectionAGrp/PersonNm1JENA STONE
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICK TALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM NESTHEIDE
IRS990/Form990PartVIISectionAGrp/PersonNm4SCOTT WEBSTER
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK TREESH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4171563
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE-CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-938958
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt028647876
IRS990/GrossReceiptsAmt030963865
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt084363
IRS990/InsuranceGrp/TotalAmt050002
IRS990/InvestmentIncomeGrp/ExclusionAmt01692167
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01692167
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt059199202
IRS990/InvestmentsPubTradedSecGrp/EOYAmt055332678
IRS990/IRPDocumentCnt0166
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt029586834
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ASSOCIATION PROVIDES A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt059404668
IRS990/NetAssetsOrFundBalancesEOYAmt055743367
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-938958
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-938958
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt041600
IRS990/OfficeExpensesGrp/TotalAmt09796
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt057024
IRS990/OtherExpensesGrp/Desc0CLAIMS PAID
IRS990/OtherExpensesGrp/Desc1DUES AND FEES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt04035474
IRS990/OtherExpensesGrp/TotalAmt176840
IRS990/OtherExpensesGrp/TotalAmt22175
IRS990/OtherSalariesAndWagesGrp/TotalAmt0173793
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt025797
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt032342
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SCOTT WEBSTER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0LIQUIDATOR DISTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1NET WORTH RECOVERY
IRS990/ProgramServiceRevenueGrp/Desc2REIMBURSEMENT FROM SPECIAL FUND
IRS990/ProgramServiceRevenueGrp/Desc3OVERPAYMENTS
IRS990/ProgramServiceRevenueGrp/Desc4SUBROGATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0416129
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt177173
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt275076
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt322672
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418321
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0416129
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt177173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt275076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322672
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418321
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01796537
IRS990/PYOtherExpensesAmt03923584
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02167619
IRS990/PYRevenuesLessExpensesAmt0-574691
IRS990/PYSalariesCompEmpBnftPaidAmt0615263
IRS990/PYTotalExpensesAmt04538847
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03964156
IRS990/ReconcilationRevenueExpnssAmt0-3661301
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt059404668
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt055743367
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ENTITY AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). THE ASSOCIATION FILES AN INFORMATION TAX RETURN IN THE U.S. FEDERAL JURISDICTION. AS OF DECEMBER 31, 2022 AND 2021, THE ASSOCIATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0171563
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt023739
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt044192
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SCOTT WEBSTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0239494
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR OF THE ASSOCIATION REVIEWS THE 990 AND SHARES A COPY OF THE 990 WITH THE GOVERNING COMMITTEE AS APPROPRIATE DUE TO THE MAKE UP OF THE GOVERNING COMMITTEE CONSISTING OF INSURANCE REPRESENTATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE GOVERNING COMMITTEE ARE REQUIRED ANNUALLY TO SUBMIT A COMPLETED CONFLICT OF INTEREST POLICY TO THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN EXECUTIVE COMMITTEE COMPOSED OF INDEPENDENT GOVERNING COMMITTEE MEMBERS MEET ON AN ANNUAL BASIS TO DETERMINE THE SALARY ADJUSTMENT FOR THE EXECUTIVE DIRECTOR OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION DETERMINES WHETHER OR NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION OBTAINED A SEPARATE, INDEPENDENT AUDITED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS FOR THE YEAR WHICH WAS PREPARED ON THE CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCETPED ACCOUNTING PRINCIPLES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 12 AND PART XII, LINE 2B:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt059404668
IRS990/TotalAssetsEOYAmt055743367
IRS990/TotalAssetsGrp/BOYAmt059404668
IRS990/TotalAssetsGrp/EOYAmt055743367
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt05038332
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059404668
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt055743367
IRS990/TotalOtherCompensationAmt067931
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt014451
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014451
IRS990/TotalProgramServiceRevenueAmt0623822
IRS990/TotalReportableCompFromOrgAmt0171563
IRS990/TotalRevenueGrp/ExclusionAmt0753209
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0623822
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01377031
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt059404668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055743367
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03330
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06000 BROWNSBORO PARK BLVD 2ND FLOOR
IRS990/USAddress/CityNm0LOUISVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040207
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT WEBSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05023270819
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY INSURANCE GUARANTY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0610849486
ReturnHeader/Filer/PhoneNum05023270819
ReturnHeader/Filer/USAddress/AddressLine1Txt06000 BROWNSBORO PARK BLVD 2ND FLO
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040207
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611064249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEMING MALONE LIVESAY & OSTROFF PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09300 SHELBYVILLE ROAD SUITE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0402225187
ReturnHeader/PreparerPersonGrp/PhoneNum05024269660
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH K ANTLE
ReturnHeader/ReturnTs02023-03-02T08:53:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WEBSTER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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