Civic Intelligence

Jefferson County League of Citiesinc

EIN 61-1012108 • 501(c)4 • Lyndon, KY

Profile

To promote effective representative government services through training, education, information and the exchange of ideas. The league strives to increase membership, provide training and assistance with everyday issues and regulations facing cities

PO Box 22443Lyndon, KY 40252

jclcky.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.34x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.27x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

36th percentile

-5.2%

Higher net margin than 36% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

41%

Faster revenue growth than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$39,952

Up $6,807 (+21%) from 2024

Liabilities

Up

$13,500

Up $9,400 (+229%) from 2024

Net Assets

Down

$26,452

Down $2,593 (-8.9%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin36th percentile

Revenue

Up

$49,750

Up $14,430 (+41%) from 2024

Expenses

Up

$52,343

Up $4,590 (+9.6%) from 2024

Net Income

Up

-$2,593

Up $9,840 (+79%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$60K$40K$20K$0Assets 2014: $3,207Liabilities 2014: $02014Assets 2015: $5,155Liabilities 2015: $02015Assets 2016: $4,877Liabilities 2016: $02016Assets 2017: $6,737Liabilities 2017: $02017Assets 2018: $14,934Liabilities 2018: $02018Assets 2019: $42,443Net Assets 2019: $42,4432019Assets 2020: $54,668Liabilities 2020: $7,100Net Assets 2020: $47,5682020Assets 2021: $40,839Net Assets 2021: $40,8392021Assets 2022: $48,241Net Assets 2022: $48,2412022Assets 2023: $41,428Net Assets 2023: $41,4282023Assets 2024: $33,145Liabilities 2024: $4,100Net Assets 2024: $29,0452024Assets 2025: $39,952Liabilities 2025: $13,500Net Assets 2025: $26,4522025

Highlighted filing

2025

Assets$39,952
Liabilities$13,500
Net Assets$26,452
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$100K$50K$0-$50KRevenue 2014: $19,609Expenses 2014: $18,385Net Income 2014: $1,2242014Revenue 2015: $19,954Expenses 2015: $18,006Net Income 2015: $1,9482015Revenue 2016: $19,151Expenses 2016: $19,429Net Income 2016: -$2782016Revenue 2017: $21,558Expenses 2017: $19,698Net Income 2017: $1,8602017Revenue 2018: $31,793Expenses 2018: $23,596Net Income 2018: $8,1972018Revenue 2019: $70,765Expenses 2019: $43,256Net Income 2019: $27,5092019Revenue 2020: $46,183Expenses 2020: $41,058Net Income 2020: $5,1252020Revenue 2021: $18,810Expenses 2021: $25,539Net Income 2021: -$6,7292021Revenue 2022: $48,247Expenses 2022: $40,845Net Income 2022: $7,4022022Revenue 2023: $42,405Expenses 2023: $49,218Net Income 2023: -$6,8132023Revenue 2024: $35,320Expenses 2024: $47,753Net Income 2024: -$12,4332024Revenue 2025: $49,750Expenses 2025: $52,343Net Income 2025: -$2,5932025

Highlighted filing

2025

Revenue$49,750
Expenses$52,343
Net Income-$2,593
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,952
Liabilities
$13,500
Net assets
$26,452
Revenue
$49,750
Expenses
$52,343
Net income
-$2,593
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$40.0$13.5$26.5$49.8$52.3$2.59
2024Detailed filing. Detailed filing data is available for this year.$33.1$4.10$29.0$35.3$47.8$12.4
2023Detailed filing. Detailed filing data is available for this year.$41.4$41.4$42.4$49.2$6.81
2022Detailed filing. Detailed filing data is available for this year.$48.2$48.2$48.2$40.8$7.40
2021Detailed filing. Detailed filing data is available for this year.$40.8$40.8$18.8$25.5$6.73
2020Detailed filing. Detailed filing data is available for this year.$54.7$7.10$47.6$46.2$41.1$5.13
2019Detailed filing. Detailed filing data is available for this year.$42.4$42.4$70.8$43.3$27.5
2018Summary only. Only limited summary data is available for this year.$14.9$0.00$31.8$23.6$8.20
2017Summary only. Only limited summary data is available for this year.$6.74$0.00$21.6$19.7$1.86
2016Summary only. Only limited summary data is available for this year.$4.88$0.00$19.2$19.4$0.28
2015Summary only. Only limited summary data is available for this year.$5.16$0.00$20.0$18.0$1.95
2014Summary only. Only limited summary data is available for this year.$3.21$0.00$19.6$18.4$1.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$49,750
Mission and Program Overview

Mission

To promote effective representative government services through training, education, information and the exchange of ideas. The league strives to increase membership, provide training and assistance with everyday issues and regulations facing cities

Program Services

DescriptionGrantsExpenses
Provides monthly meeting and training events. Offers an annual networking opportunity. These events directly benefit 52 cities and their constituents.-$52,344
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jack WillExecutive DirectorPT$0--
Carol PikeDirector-$0--
Brent HaganPresident-$0--
Bonnie JungDirector-$0--
Bernie BowlingDirector-$0--
Byron ChapmanDirector-$0--
Mark PetruskaDirector-$0--
Mary Schneider MasickVice President-$0--
Brenda MooreSecretary-$0--
Donald GibsonDirector-$0--
Maria JohnsonDirector-$0--
Sean KilleenDirector-$0--
Terry McAllisterTreasurer-$0--
Connie WhartonDirector-$0--
Mike BrownDirector-$0--
Dan TafelDirector-$0--
Sandra LeonardDirector-$0--
Filing and Contact Details

Filer

Filer Name
Jefferson County League of CitiesInc
EIN
61-1012108
Phone
5026494540
Address
PO Box 22443, Lyndon, KY 40252

Signing Officer

Name
Jack Will
Title
Executive Director
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
SHARP - HORNEK BOOKKEEPING SERVICES INC-QB Accoun
Address
PO Box 23168, Anchorage, KY 40223
Preparer
Mary R HornekEA
Phone
5025931206
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $417”

Other Expenses.1003

“Information Technology $712”

Other Expenses.1005

“Travel $11”

Other Expenses.1012

“Insurance $128”

Other Expenses.1

“Catering $20060”

Other Expenses.2

“Special Event Expenses $2300”

Other Expenses.4

“Dues Memberships Subscriptions $1210”

Other Expenses.6

“Misc $1034”

Other Expenses.7

“License and Permits $25”

Total Liabilities.1003

“Deferred Revenue - Beginning $4100 Deferred Revenue - Ending $13500”

Raw XML Appendix181 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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IRS990EZ/BooksInCareOfDetail/PhoneNum05024250932
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0515 Wood Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lyndon
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040222
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033145
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039952
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IRS990EZ/ExcessOrDeficitForYearAmt0-2593
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt023749
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt033145
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039952
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt049750
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt012000
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt029045
IRS990EZ/NetAssetsOrFundBalancesEOYAmt026452
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt162.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt150
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt160
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jack Will
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Carol Pike
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Brent Hagan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Bonnie Jung
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Bernie Bowling
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Byron Chapman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Mark Petruska
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Mary Schneider Masick
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Brenda Moore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Donald Gibson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10Maria Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11Sean Killeen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm12Terry McAllister
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm13Connie Wharton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm14Mike Brown
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm16Sandra Leonard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Dir.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt14Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt15Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt16Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025897
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote effective representative government services through training, education, information and the exchange of ideas. The league strives to increase membership, provide training and assistance with everyday issues and regulations facing cities
IRS990EZ/PrintingPublicationsPostageAmt02697
IRS990EZ/ProgramServiceRevenueAmt012250
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provides monthly meeting and training events. Offers an annual networking opportunity. These events directly benefit 52 cities and their constituents.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt052344
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt04100
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013500
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt052343
IRS990EZ/TotalProgramServiceExpensesAmt052344
IRS990EZ/TotalRevenueAmt049750
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0jclcky.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $417
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $712
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $11
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $128
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Catering $20060
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Special Event Expenses $2300
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues Memberships Subscriptions $1210
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Misc $1034
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8License and Permits $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Deferred Revenue - Beginning $4100 Deferred Revenue - Ending $13500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jack Will
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jefferson County League of CitiesInc
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0611012108
ReturnHeader/Filer/PhoneNum05026494540
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 22443
ReturnHeader/Filer/USAddress/CityNm0Lyndon
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040252
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263776075
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHARP - HORNEK BOOKKEEPING SERVICES INC-QB Accoun
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 23168
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Anchorage
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040223
ReturnHeader/PreparerPersonGrp/PhoneNum05025931206
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary R HornekEA
ReturnHeader/ReturnTs02025-11-14T11:21:46-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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