Civic Intelligence

Ky Association of Regional Mental Health-Mental Retardation Programs Inc

990 • Fiscal year 2016 • EIN 61-0892884

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 23, 2017

152 West Zandale Drive No 201Lexington, KY 40503

(859) 272-6700

Siviq Scores

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

Liabilities / Assets

80th percentile

0.15x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.09x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-1.4%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

99th percentile

$156,124

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 45.7% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

43rd percentile

-0.9%

Faster asset growth than 43% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-18%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$192,426

Down $1,752 (-0.9%) from 2015

Net Assets

Down

$162,662

Down $4,870 (-2.9%) from 2015

Liabilities

Up

$29,764

Up $3,118 (+12%) from 2015

Revenue

Down

$341,892

Down $75,212 (-18%) from 2015

Expenses

Down

$346,762

Down $39,846 (-10%) from 2015

Net Income

Down

-$4,870

Down $35,366 (-116%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $105,602Liabilities 2011: $35,977Net Assets 2011: $69,6252011Assets 2012: $159,564Liabilities 2012: $45,697Net Assets 2012: $113,8672012Assets 2013: $142,810Liabilities 2013: $50,975Net Assets 2013: $91,8352013Assets 2014: $200,081Liabilities 2014: $63,044Net Assets 2014: $137,0372014Assets 2015: $194,178Liabilities 2015: $26,646Net Assets 2015: $167,5322015Assets 2016: $192,426Liabilities 2016: $29,764Net Assets 2016: $162,6622016Assets 2017: $188,854Liabilities 2017: $29,858Net Assets 2017: $158,9962017Assets 2018: $156,518Liabilities 2018: $42,064Net Assets 2018: $114,4542018Assets 2019: $145,102Liabilities 2019: $26,535Net Assets 2019: $118,5672019Assets 2020: $193,814Liabilities 2020: $32,808Net Assets 2020: $161,0062020Assets 2021: $235,125Liabilities 2021: $51,273Net Assets 2021: $183,8522021Assets 2022: $241,974Liabilities 2022: $49,018Net Assets 2022: $192,9562022Assets 2023: $274,971Liabilities 2023: $55,726Net Assets 2023: $219,2452023Assets 2024: $338,476Liabilities 2024: $57,808Net Assets 2024: $280,6682024Assets 2025: $316,348Liabilities 2025: $32,470Net Assets 2025: $283,8782025

Highlighted filing

2016

Assets$192,426
Liabilities$29,764
Net Assets$162,662

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $425,404Expenses 2011: $469,320Net Income 2011: -$43,9162011Expenses 2012: $441,5882012Revenue 2013: $418,634Expenses 2013: $440,666Net Income 2013: -$22,0322013Revenue 2014: $436,428Expenses 2014: $391,226Net Income 2014: $45,2022014Revenue 2015: $417,104Expenses 2015: $386,608Net Income 2015: $30,4962015Revenue 2016: $341,892Expenses 2016: $346,762Net Income 2016: -$4,8702016Revenue 2017: $327,896Expenses 2017: $331,562Net Income 2017: -$3,6662017Revenue 2018: $315,773Expenses 2018: $360,315Net Income 2018: -$44,5422018Revenue 2019: $320,267Expenses 2019: $316,154Net Income 2019: $4,1132019Revenue 2020: $386,968Expenses 2020: $344,530Net Income 2020: $42,4382020Revenue 2021: $363,388Expenses 2021: $340,542Net Income 2021: $22,8462021Revenue 2022: $444,698Expenses 2022: $435,594Net Income 2022: $9,1042022Revenue 2023: $418,731Expenses 2023: $392,442Net Income 2023: $26,2892023Revenue 2024: $408,076Expenses 2024: $346,653Net Income 2024: $61,4232024Revenue 2025: $419,998Expenses 2025: $416,788Net Income 2025: $3,2102025

Highlighted filing

2016

Revenue$341,892
Expenses$346,762
Net Income-$4,870
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 23, 2017
Return Version
2015v3.0
Gross Receipts
$341,892
Mission and Program Overview

Mission

Kentucky association of regional programs (karp) performs consulting services for eleven out of the fourteen mental health and retardation centers in kentucky.

Kentucky Association of Regional Programs (KARP) is the association that leads, promotes, and advocates for Kentucky's community mental health centers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,048$118,766▼ $4,282
Prepaid Expenses and Deferred Charges$1,326$1,326→ $0
Land, Buildings, and Equipment, Net$332$237▼ $95
Total Assets$194,178$192,426▼ $1,752
Other Assets Total$69,472$72,097▲ $2,625
Liabilities
Accounts Payable and Accrued Expenses$26,646$29,764▲ $3,118
Total Liabilities$26,646$29,764▲ $3,118
Net Assets / Fund Balance
Unrestricted Net Assets$167,532$162,662▼ $4,870
Total Net Assets Fund Balance$167,532$162,662▼ $4,870
Total Liabilities and Net Assets / Fund Balance$194,178$192,426▼ $1,752

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$237$27,502$27,739
Other Assets Org$72,097--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve ShannonExecutive DirectorFT$109,583$46,541$156,124

Board Members and Trustees

NameTitle
Dr Owen NicholsPresident
Terry HudspethVice President
Dan SimpsonDirector
Danny JonesDirector
Gayle DiCesareDirector
Ian McFaddenDirector
Joe Dan BeaversDirector
Paul BeatriceDirector
Dr Kimberly McClanahanSecretary
Dr Pamela VaughtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$327,752
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$14,124
Change in Net Assets
$-4,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$222,373
Other Expenses$124,389
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$118,897--$118,897
Pension Plan Contributions$56,782--$56,782
Office Expenses$46,057--$46,057
Fees for Services Other$33,929--$33,929
Other Salaries and Wages$30,267--$30,267
Occupancy$12,236--$12,236
Payroll Taxes$11,358--$11,358
Other Expenses$8,970--$8,970
Fees for Services Legal-$8,500-$8,500
Conferences and Meetings$6,467--$6,467
Travel$6,230--$6,230
Other Employee Benefits$5,069--$5,069
Fees for Services Management-$1,394-$1,394
Insurance$511--$511
Depreciation Depletion$95--$95
Total Functional Expenses$336,868$9,894$0$346,762
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11

Form 990 is reviewed by the board and approved before filing.

Form 990, Part VI, Section C, line 19

Forms are made available upon request.

Filing and Contact Details

Filer

Filer Name
KY Association of Regional Mental
EIN
61-0892884
Phone
8592726700
Address
152 West Zandale Drive No 201, Lexington, KY 40503

Signing Officer

Name
Steven Shannon
Title
Officer
Phone
8592726700
Signed
2017-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Shannon
Formed
1991
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
0

Preparer

Firm
Strothman & Company PSC
Address
325 W Main St Suite 1600, Louisville, KY 40202-4251
Preparer
William G Carroll
Phone
5025851600
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

This process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

KARP is exempt from federal and state income taxes under Section 501(c)(4) of the Internal Revenue Code. Karp did not have any unrelated business income for the fiscal years ended June 30, 2016 and 2015. No provision for income taxes has been made in the accompanying consolidated financial statements. KARP's tax returns are subject to examination by the Internal Revenue Service for the fiscal years ended June 30, 2013 through 2015. Generally accepted accounting principles prescribe a comprehensive model for how an organization should measure, recognize, present and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. There is no impact on the Association's consolidated financial statements as a result of the application of these accounting principles.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Accounts Receivable - Related Party
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0KARP is exempt from federal and state income taxes under Section 501(c)(4) of the Internal Revenue Code. Karp did not have any unrelated business income for the fiscal years ended June 30, 2016 and 2015. No provision for income taxes has been made in the accompanying consolidated financial statements. KARP's tax returns are subject to examination by the Internal Revenue Service for the fiscal years ended June 30, 2013 through 2015. Generally accepted accounting principles prescribe a comprehensive model for how an organization should measure, recognize, present and disclose in its financial statements uncertain tax positions that an organization has taken or expects to take on a tax return. There is no impact on the Association's consolidated financial statements as a result of the application of these accounting principles.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0237
IRS990ScheduleD/TotalBookValueOtherAssetsAmt072097
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0109583
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt042485
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04056
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Steve Shannon
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156124
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation is reviewed and approved by the board of directors.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the board and approved before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Forms are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KARP Housing Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0010689354
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provides affordable housing to low income disabled people
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0152 West Zandale Drive Suite 201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lexington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040503
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0194178
IRS990/TotalAssetsEOYAmt0192426
IRS990/TotalAssetsGrp/BOYAmt0194178
IRS990/TotalAssetsGrp/EOYAmt0192426
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0327752
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09894
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0336868
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346762
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026646
IRS990/TotalLiabilitiesEOYAmt029764
IRS990/TotalLiabilitiesGrp/BOYAmt026646
IRS990/TotalLiabilitiesGrp/EOYAmt029764
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0167532
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0162662
IRS990/TotalOtherCompensationAmt046541
IRS990/TotalProgramServiceExpensesAmt0336868
IRS990/TotalReportableCompFromOrgAmt0109583
IRS990/TotalRevenueGrp/ExclusionAmt014140
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0341892
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194178
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192426
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt06230
IRS990/TravelGrp/TotalAmt06230
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0167532
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0162662
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0152 West Zandale Drive No 201
IRS990/USAddress/CityNm0Lexington
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040503
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven Shannon
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum08592726700
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KY Association of Regional Mental

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.16$0.32$2.84$4.20$4.17$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.38$0.58$2.81$4.08$3.47$0.61
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.56$2.19$4.19$3.92$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.49$1.93$4.45$4.36$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.35$0.51$1.84$3.63$3.41$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.33$1.61$3.87$3.45$0.42
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.27$1.19$3.20$3.16$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.57$0.42$1.14$3.16$3.60$0.45
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.30$1.59$3.28$3.32$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.92$0.30$1.63$3.42$3.47$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.27$1.68$4.17$3.87$0.30
2014Detailed filing. Detailed filing data is available for this year.$2.00$0.63$1.37$4.36$3.91$0.45
2013Summary only. Only limited summary data is available for this year.$1.43$0.51$0.92$4.19$4.41$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.46$1.14$4.42
2011Summary only. Only limited summary data is available for this year.$1.06$0.36$0.70$4.25$4.69$0.44