Civic Intelligence

Northern Kentucky Bar Association

990 • Fiscal year 2013 • EIN 61-1063997

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 02, 2014

Organization ProfileWWW.NKYBAR.COM
529 Centre View Blvd41017

(859) 781-1300

Siviq Scores

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

Liabilities / Assets

94th percentile

0.74x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

99th percentile

1.48x

Higher debt load relative to revenue than 99% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

26th percentile

-7.2%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$74,606

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 35.1% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

44th percentile

0.0%

Faster asset growth than 44% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$429,096

Up $213 (+0.0%) from 2012

Net Assets

Down

$113,315

Down $15,351 (-12%) from 2012

Liabilities

Up

$315,781

Up $15,564 (+5.2%) from 2012

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin26th percentile

Revenue

Down

$212,719

Down $42,031 (-16%) from 2012

Expenses

Down

$228,071

Down $11,469 (-4.8%) from 2012

Net Income

Down

-$15,352

Down $30,562 (-201%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$600K$400K$200K$0Assets 2010: $423,738Liabilities 2010: $285,417Net Assets 2010: $138,3212010Assets 2011: $407,098Liabilities 2011: $293,642Net Assets 2011: $113,4562011Assets 2012: $428,883Liabilities 2012: $300,217Net Assets 2012: $128,6662012Assets 2013: $429,096Liabilities 2013: $315,781Net Assets 2013: $113,3152013Assets 2014: $385,928Liabilities 2014: $279,175Net Assets 2014: $106,7532014Assets 2015: $346,238Liabilities 2015: $233,130Net Assets 2015: $113,1082015Assets 2016: $321,233Liabilities 2016: $223,163Net Assets 2016: $98,0702016Assets 2017: $303,991Liabilities 2017: $208,386Net Assets 2017: $95,6052017Assets 2018: $291,504Liabilities 2018: $197,114Net Assets 2018: $94,3902018Assets 2019: $223,689Liabilities 2019: $130,329Net Assets 2019: $93,3602019Assets 2020: $271,186Liabilities 2020: $114,522Net Assets 2020: $156,6642020Assets 2021: $304,834Liabilities 2021: $104,724Net Assets 2021: $200,1102021Assets 2022: $300,562Liabilities 2022: $89,506Net Assets 2022: $211,0562022Assets 2023: $225,546Liabilities 2023: $54,960Net Assets 2023: $170,5862023

Highlighted filing

2013

Assets$429,096
Liabilities$315,781
Net Assets$113,315
Open 2013 Filing

Operations Trend

Revenue Growth18th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $230,2292010Revenue 2011: $235,846Expenses 2011: $260,711Net Income 2011: -$24,8652011Revenue 2012: $254,750Expenses 2012: $239,540Net Income 2012: $15,2102012Revenue 2013: $212,719Expenses 2013: $228,071Net Income 2013: -$15,3522013Revenue 2014: $242,558Expenses 2014: $249,120Net Income 2014: -$6,5622014Revenue 2015: $249,169Expenses 2015: $242,814Net Income 2015: $6,3552015Revenue 2016: $249,450Expenses 2016: $264,488Net Income 2016: -$15,0382016Revenue 2017: $263,721Expenses 2017: $266,186Net Income 2017: -$2,4652017Revenue 2018: $232,833Expenses 2018: $234,048Net Income 2018: -$1,2152018Revenue 2019: $220,596Expenses 2019: $221,626Net Income 2019: -$1,0302019Revenue 2020: $254,410Expenses 2020: $191,106Net Income 2020: $63,3042020Revenue 2021: $264,112Expenses 2021: $220,666Net Income 2021: $43,4462021Revenue 2022: $246,832Expenses 2022: $235,886Net Income 2022: $10,9462022Revenue 2023: $235,751Expenses 2023: $276,221Net Income 2023: -$40,4702023

Highlighted filing

2013

Revenue$212,719
Expenses$228,071
Net Income-$15,352
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 2, 2014
Return Version
2013v3.0
Gross Receipts
$247,507
Mission and Program Overview

Mission

The nkba's mission is to cultivate the highest standards of professionalism and fellowship among members, to provide education for attorneys and information to the public regarding the legal system.

Provide education, information, and other services

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$209,819$206,276▼ $3,543
Land, Buildings, and Equipment, Net$210,698$203,726▼ $6,972
Accounts Receivable$5,548$14,499▲ $8,951
Prepaid Expenses and Deferred Charges$1,000$2,936▲ $1,936
Intangible Assets$1,818$1,659▼ $159
Total Assets$428,883$429,096▲ $213
Liabilities
Mortgage Notes Payable Secured by Investment Property$160,496$149,036▼ $11,460
Deferred Revenue$116,625$146,086▲ $29,461
Accounts Payable and Accrued Expenses$23,096$20,659▼ $2,437
Total Liabilities$300,217$315,781▲ $15,564
Net Assets / Fund Balance
Unrestricted Net Assets$128,666$113,315▼ $15,351
Total Net Assets Fund Balance$128,666$113,315▼ $15,351
Total Liabilities and Net Assets / Fund Balance$428,883$429,096▲ $213

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$202,904$43,042$245,946
Equipment$822$25,022$25,844
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Julie L JonesExecutive DirectorFT$74,606$74,606

Board Members and Trustees

NameTitle
Robert C ZieglerPresident
Todd V McmurtryPresident-elect
Carey K SteffenBoard of Directors
Charles VaughnBoard of Directors
Chrissy DunnBoard of Directors
Ginger a JansenBoard of Directors
Jack GatlinBoard of Directors
Jeffrey BlankenshipBoard of Directors
Jennifer Raines DusingBoard of Directors
John Lange IvBoard of Directors
Joshua CrabtreeBoard of Directors
Lisa MooreBoard of Directors
Mills RouseBoard of Directors
Steven D JaegerBoard of Directors
Emily WaltersSecretary
Aaron BeckTreasurer
Vanita S FleckingerTreasurer-elect
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$187,637
Investment Income
$277
Other Revenue
$24,305
All Other Contributions
$500
Change in Net Assets
$-15,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,461
Salaries, Compensation, and Employee Benefits$103,610
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---$74,606
Office Expenses---$28,909
Fees for Services Accounting---$22,100
Other Salaries and Wages---$9,912
Other Employee Benefits---$7,802
Interest---$7,740
Payroll Taxes---$7,561
Depreciation Depletion---$7,131
Occupancy---$6,271
Other Expenses---$5,058
All Other Expenses---$4,454
Pension Plan Contributions---$3,729
Travel---$3,052
Insurance---$2,001
Fees for Services Other---$1,225
Total Functional Expenses$0$0$0$228,071
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,463
Fundraising Direct Expenses$34,788
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$18,360$18,360$3,387$14,973
Event 1$15,720$15,720$1,532$14,188
Total Events$54,463$54,463$34,788$19,675
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members are admitted to the association by completing a membership application. If an attorney is applying, the exectutive director confirms the attorney's bar number with the applicable state.”

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

“The board of directors are elected on an annual basis by the at-large members of the association.”

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

“Any changes to the by-laws are subject to the approval of the board members. At their discretion, the board may allow the entire membership to vote on issues that have been deemed necessary.”

Form 990, Part VI, Section B, Line 11

“Form 990 is reviewed by the board of directors at a board meeting before the return is filed.”

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

“The executive director (ed) prepares a self evaluation for the prior year including a request for compensation for the upcoming year and goals for the organization. In separate session, the entire board reviews the ed's performance for the prior year based upon the ed's self evaluation, as well as the board's own knowledge and observance of the ed's performance. The full board will discuss the ed's request for compensation and goal's set for the upcoming year. After deliberation the entire board will vote on the revised compensation level for the ed for the upcoming year.”

Form 990, Part VI, Section C, Line 19

“These documents are made available upon request.”

Filing and Contact Details

Filer

EIN
61-1063997
Phone
8597811300

Signing Officer

Name
Julie Jones
Title
Director
Phone
8597811300
Signed
2014-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Jones
Formed
1984
Legal Domicile
Ky
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
200

Preparer

Preparer
Brian Berning
Phone
5139841489
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association accounts for uncertainty in income taxes using the provisions of asc 740, income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of december 31, 2013, the association had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Additionally, the association had no interest and penalties related to income taxes at december 31, 2013 and 2012. The association is no longer subject to u.s. Federal, state and local income tax examinations by tax authorities for years before 2009.”

Raw XML AppendixShowing 400 of 459 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt023096
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020659
IRS990/AccountsReceivableGrp/BOYAmt05548
IRS990/AccountsReceivableGrp/EOYAmt014499
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE EDUCATION, INFORMATION, AND OTHER SERVICES
IRS990/AllOtherContributionsAmt0500
IRS990/AllOtherExpensesGrp/TotalAmt04454
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10JULIE JONES - NORTHERN KENTUCKY BAR ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum08597811300
IRS990/BooksInCareOfDetail/USAddress/AddressLine10529 CENTRE VIEW BLVD
IRS990/BooksInCareOfDetail/USAddress/City0CRESTVIEW HILLS
IRS990/BooksInCareOfDetail/USAddress/State0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCode041017
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0209819
IRS990/CashNonInterestBearingGrp/EOYAmt0206276
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt074606
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0500
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0277
IRS990/CYOtherExpensesAmt0124461
IRS990/CYOtherRevenueAmt024305
IRS990/CYProgramServiceRevenueAmt0187637
IRS990/CYRevenuesLessExpensesAmt0-15352
IRS990/CYSalariesCompEmpBnftPaidAmt0103610
IRS990/CYTotalExpensesAmt0228071
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0212719
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0116625
IRS990/DeferredRevenueGrp/EOYAmt0146086
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt07131
IRS990/Desc0CONTINUING LEGAL EDUCATION - THE ASSOCIATION CONDUCTS VARIOUS CLE SEMINARS THROUGH-OUT THE YEAR. THE CLASSES ASSIST LAWYERS IN ACHIEVING THEIR REQUIRED NUMBER OF CLE HOURS EACH YEAR.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt022100
IRS990/FeesForServicesOtherGrp/TotalAmt01225
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt18.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt28.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt38.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt48.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt58.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt68.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt78.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt88.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt98.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt108.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt118.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt128.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt138.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt148.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt158.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt168.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT C ZIEGLER
IRS990/Form990PartVIISectionAGrp/PersonNm1TODD V MCMURTRY
IRS990/Form990PartVIISectionAGrp/PersonNm2EMILY WALTERS
IRS990/Form990PartVIISectionAGrp/PersonNm3AARON BECK
IRS990/Form990PartVIISectionAGrp/PersonNm4VANITA S FLECKINGER
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFFREY BLANKENSHIP
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSHUA CRABTREE
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRISSY DUNN
IRS990/Form990PartVIISectionAGrp/PersonNm8JENNIFER RAINES DUSING
IRS990/Form990PartVIISectionAGrp/PersonNm9JACK GATLIN
IRS990/Form990PartVIISectionAGrp/PersonNm10GINGER A JANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVEN D JAEGER
IRS990/Form990PartVIISectionAGrp/PersonNm12JOHN LANGE IV
IRS990/Form990PartVIISectionAGrp/PersonNm13LISA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm14CHARLES VAUGHN
IRS990/Form990PartVIISectionAGrp/PersonNm15MILLS ROUSE
IRS990/Form990PartVIISectionAGrp/PersonNm16CAREY K STEFFEN
IRS990/Form990PartVIISectionAGrp/PersonNm17JULIE L JONES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1774606
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt034788
IRS990/FundraisingGrossIncomeAmt054463
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0247507
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt02001
IRS990/IntangibleAssetsGrp/BOYAmt01818
IRS990/IntangibleAssetsGrp/EOYAmt01659
IRS990/InterestGrp/TotalAmt07740
IRS990/InvestmentIncomeGrp/ExclusionAmt0277
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0277
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt068064
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0210698
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0203726
IRS990/LandBldgEquipCostOrOtherBssAmt0271790
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE NKBA'S MISSION IS TO CULTIVATE THE HIGHEST STANDARDS OF PROFESSIONALISM AND FELLOWSHIP AMONG MEMBERS, TO PROVIDE EDUCATION FOR ATTORNEYS AND INFORMATION TO THE PUBLIC REGARDING THE LEGAL SYSTEM.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0160496
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0149036
IRS990/NetAssetsOrFundBalancesBOYAmt0128666
IRS990/NetAssetsOrFundBalancesEOYAmt0113315
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt019675
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt019675
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt06271
IRS990/OfficeExpensesGrp/TotalAmt028909
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07802
IRS990/OtherExpensesGrp/Desc0PUBLICATIONS
IRS990/OtherExpensesGrp/Desc1CONTINUING LEGAL EDUCAT
IRS990/OtherExpensesGrp/Desc2YOUNG LAWYERS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DEVELOPMENT
IRS990/OtherExpensesGrp/TotalAmt025089
IRS990/OtherExpensesGrp/TotalAmt15792
IRS990/OtherExpensesGrp/TotalAmt25639
IRS990/OtherExpensesGrp/TotalAmt35058
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04630
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt04630
IRS990/OtherRevenueTotalAmt04630
IRS990/OtherSalariesAndWagesGrp/TotalAmt09912
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt07561
IRS990/PensionPlanContributionsGrp/TotalAmt03729
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02936
IRS990/PrincipalOfficerNm0JULIE JONES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2561000
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc2LAWYER REFERRAL
IRS990/ProgramServiceRevenueGrp/Desc3YOUNG LAWYERS PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc4WOMEN LAWYERS PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0133943
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt120285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217434
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt46100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0133943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217434
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46100
IRS990/ProgSrvcAccomActy2Grp/Desc0DIRECTORY, NEWSLETTERS, SOCIALS & OTHER PROGRAMS - THESE PROGRAMS ARE CREATED FOR THE BENEFIT OF THE MEMBERS OF THE ASSOCIATION TO ALLOW THEM TO BE IN CONTACT WITH OTHER LAWYERS IN THE AREA.
IRS990/ProgSrvcAccomActy3Grp/Desc0LAWYER REFERRAL SERVICE & NO KY VOLUNTEER LAWYERS - LAWYER REFERRAL IS A SERVICE TO THE COMMUNITY AND CONNECTS POTENTIAL CLIENTS WITH LAWYERS. THE VOLUNTEER LAWYERS IS A GRANT THAT IS RECEIVED BY THE ASSOCIATION FROM IOLTA AND PASSED TO THE VOLUNTEER LAWYERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0575
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0345
IRS990/PYOtherExpensesAmt0136569
IRS990/PYOtherRevenueAmt039990
IRS990/PYProgramServiceRevenueAmt0213840
IRS990/PYRevenuesLessExpensesAmt015210
IRS990/PYSalariesCompEmpBnftPaidAmt0102971
IRS990/PYTotalExpensesAmt0239540
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0254750
IRS990/ReconcilationRevenueExpnssAmt0-15352
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0202904
IRS990ScheduleD/BuildingsGrp/DepreciationAmt043042
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0245946
IRS990ScheduleD/EquipmentGrp/BookValueAmt0822
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025022
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025844
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2013, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. ADDITIONALLY, THE ASSOCIATION HAD NO INTEREST AND PENALTIES RELATED TO INCOME TAXES AT DECEMBER 31, 2013 AND 2012. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0203726
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt034788
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt019
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt01200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01219
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03398
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt014006
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt028
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt017432
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt020383
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054463
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015720
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018360
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt020383
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054463
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0HOLIDAY DANCE
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt019675
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02838
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07757
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01532
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03387
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03648
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0387
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt04345
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt08380
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE ADMITTED TO THE ASSOCIATION BY COMPLETING A MEMBERSHIP APPLICATION. IF AN ATTORNEY IS APPLYING, THE EXECTUTIVE DIRECTOR CONFIRMS THE ATTORNEY'S BAR NUMBER WITH THE APPLICABLE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED ON AN ANNUAL BASIS BY THE AT-LARGE MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES TO THE BY-LAWS ARE SUBJECT TO THE APPROVAL OF THE BOARD MEMBERS. AT THEIR DISCRETION, THE BOARD MAY ALLOW THE ENTIRE MEMBERSHIP TO VOTE ON ISSUES THAT HAVE BEEN DEEMED NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT A BOARD MEETING BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR (ED) PREPARES A SELF EVALUATION FOR THE PRIOR YEAR INCLUDING A REQUEST FOR COMPENSATION FOR THE UPCOMING YEAR AND GOALS FOR THE ORGANIZATION. IN SEPARATE SESSION, THE ENTIRE BOARD REVIEWS THE ED'S PERFORMANCE FOR THE PRIOR YEAR BASED UPON THE ED'S SELF EVALUATION, AS WELL AS THE BOARD'S OWN KNOWLEDGE AND OBSERVANCE OF THE ED'S PERFORMANCE. THE FULL BOARD WILL DISCUSS THE ED'S REQUEST FOR COMPENSATION AND GOAL'S SET FOR THE UPCOMING YEAR. AFTER DELIBERATION THE ENTIRE BOARD WILL VOTE ON THE REVISED COMPENSATION LEVEL FOR THE ED FOR THE UPCOMING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0428883
IRS990/TotalAssetsEOYAmt0429096
IRS990/TotalAssetsGrp/BOYAmt0428883
IRS990/TotalAssetsGrp/EOYAmt0429096
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0500
IRS990/TotalEmployeeCnt02

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$429,096
Liabilities
$315,781
Net assets
$113,315
Revenue
$212,719
Expenses
$228,071
Net income
-$15,352
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.26$0.55$1.71$2.36$2.76$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.90$2.11$2.47$2.36$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$1.05$2.00$2.64$2.21$0.43
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$1.15$1.57$2.54$1.91$0.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$1.30$0.93$2.21$2.22$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$1.97$0.94$2.33$2.34$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$2.08$0.96$2.64$2.66$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$2.23$0.98$2.49$2.64$0.15
2015Summary only. Only limited summary data is available for this year.$3.46$2.33$1.13$2.49$2.43$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.86$2.79$1.07$2.43$2.49$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.29$3.16$1.13$2.13$2.28$0.15
2012Summary only. Only limited summary data is available for this year.$4.29$3.00$1.29$2.55$2.40$0.15
2011Summary only. Only limited summary data is available for this year.$4.07$2.94$1.13$2.36$2.61$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.24$2.85$1.38$2.30
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)6 • <$500k nonprofits