Civic Intelligence

Kentucky Underground Protection Inc

EIN 61-1121421 • 501(c)6 • Louisville, KY

Profile

To promote safety for underground excavating. To provide a communication link between excavators and operators of underground utilities.

317 Townepark Cir Ste 100Louisville, KY 40243

www.kentucky811.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2023

Net Margin

82nd percentile

18%

Higher net margin than 82% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

5.4%

Faster revenue growth than 45% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$8,989,416

Up $329,178 (+3.8%) from 2024

Liabilities

Down

$162,598

Down $5,392 (-3.2%) from 2024

Net Assets

Up

$8,826,818

Up $334,570 (+3.9%) from 2024

Revenue

Down

$4,227,168

Down $24,290 (-0.6%) from 2024

Expenses

Up

$3,913,375

Up $424,762 (+12%) from 2024

Net Income

Down

$313,793

Down $449,052 (-59%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,862,054Liabilities 2011: $177,194Net Assets 2011: $1,684,8602011Assets 2012: $1,786,167Liabilities 2012: $268,779Net Assets 2012: $1,517,3882012Assets 2013: $1,804,758Liabilities 2013: $165,743Net Assets 2013: $1,639,0152013Assets 2014: $2,120,089Liabilities 2014: $331,889Net Assets 2014: $1,788,2002014Assets 2015: $2,556,447Liabilities 2015: $216,427Net Assets 2015: $2,340,0202015Assets 2016: $3,265,093Liabilities 2016: $301,895Net Assets 2016: $2,963,1982016Assets 2017: $4,556,736Liabilities 2017: $613,572Net Assets 2017: $3,943,1642017Assets 2018: $5,103,123Liabilities 2018: $536,799Net Assets 2018: $4,566,3242018Assets 2019: $5,618,609Liabilities 2019: $499,690Net Assets 2019: $5,118,9192019Assets 2020: $6,257,877Liabilities 2020: $363,000Net Assets 2020: $5,894,8772020Assets 2021: $6,749,613Liabilities 2021: $316,050Net Assets 2021: $6,433,5632021Assets 2022: $6,989,384Liabilities 2022: $30,837Net Assets 2022: $6,958,5472022Assets 2023: $7,704,532Liabilities 2023: $27,381Net Assets 2023: $7,677,1512023Assets 2024: $8,660,238Liabilities 2024: $167,990Net Assets 2024: $8,492,2482024Assets 2025: $8,989,416Liabilities 2025: $162,598Net Assets 2025: $8,826,8182025

Highlighted filing

2025

Assets$8,989,416
Liabilities$162,598
Net Assets$8,826,818

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2011: $1,680,921Expenses 2011: $1,623,023Net Income 2011: $57,8982011Expenses 2012: $1,750,9392012Revenue 2013: $1,896,302Expenses 2013: $1,774,671Net Income 2013: $121,6312013Revenue 2014: $2,012,762Expenses 2014: $1,863,577Net Income 2014: $149,1852014Revenue 2015: $2,545,564Expenses 2015: $1,993,744Net Income 2015: $551,8202015Revenue 2016: $2,797,614Expenses 2016: $2,174,436Net Income 2016: $623,1782016Revenue 2017: $3,358,880Expenses 2017: $2,378,914Net Income 2017: $979,9662017Revenue 2018: $3,203,958Expenses 2018: $2,580,798Net Income 2018: $623,1602018Revenue 2019: $3,656,305Expenses 2019: $3,103,710Net Income 2019: $552,5952019Revenue 2020: $3,652,376Expenses 2020: $2,876,418Net Income 2020: $775,9582020Revenue 2021: $3,915,736Expenses 2021: $3,377,050Net Income 2021: $538,6862021Revenue 2022: $3,729,907Expenses 2022: $3,209,879Net Income 2022: $520,0282022Revenue 2023: $3,932,100Expenses 2023: $3,209,390Net Income 2023: $722,7102023Revenue 2024: $4,251,458Expenses 2024: $3,488,613Net Income 2024: $762,8452024Revenue 2025: $4,227,168Expenses 2025: $3,913,375Net Income 2025: $313,7932025

Highlighted filing

2025

Revenue$4,227,168
Expenses$3,913,375
Net Income$313,793

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.99$0.16$8.83$4.23$3.91$0.31
2024Detailed filing. Detailed filing data is available for this year.$8.66$0.17$8.49$4.25$3.49$0.76
2023Detailed filing. Detailed filing data is available for this year.$7.70$0.03$7.68$3.93$3.21$0.72
2022Detailed filing. Detailed filing data is available for this year.$6.99$0.03$6.96$3.73$3.21$0.52
2021Detailed filing. Detailed filing data is available for this year.$6.75$0.32$6.43$3.92$3.38$0.54
2020Detailed filing. Detailed filing data is available for this year.$6.26$0.36$5.89$3.65$2.88$0.78
2019Detailed filing. Detailed filing data is available for this year.$5.62$0.50$5.12$3.66$3.10$0.55
2018Detailed filing. Detailed filing data is available for this year.$5.10$0.54$4.57$3.20$2.58$0.62
2017Detailed filing. Detailed filing data is available for this year.$4.56$0.61$3.94$3.36$2.38$0.98
2016Detailed filing. Detailed filing data is available for this year.$3.27$0.30$2.96$2.80$2.17$0.62
2015Detailed filing. Detailed filing data is available for this year.$2.56$0.22$2.34$2.55$1.99$0.55
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.33$1.79$2.01$1.86$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.80$0.17$1.64$1.90$1.77$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.27$1.52$1.75
2011Summary only. Only limited summary data is available for this year.$1.86$0.18$1.68$1.68$1.62$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 10, 2026
Return Version
2025v4.0
Gross Receipts
$4,233,205
Mission and Program Overview

Mission

To promote safety for underground excavating. To provide a communication link between excavators and operators of underground utilities.

To promote safety for underground excavation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,735,249$8,187,225▲ $451,976
Accounts Receivable$767,268$624,708▼ $142,560
Land, Buildings, and Equipment, Net$143,510$144,648▲ $1,138
Prepaid Expenses and Deferred Charges$14,211$32,835▲ $18,624
Total Assets$8,660,238$8,989,416▲ $329,178
Liabilities
Accounts Payable and Accrued Expenses$166,380$160,942▼ $5,438
Other Liabilities$1,610$1,656▲ $46
Total Liabilities$167,990$162,598▼ $5,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,492,248$8,826,818▲ $334,570
Total Net Assets Fund Balance$8,492,248$8,826,818▲ $334,570
Total Liabilities and Net Assets / Fund Balance$8,660,238$8,989,416▲ $329,178

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$144,648$52,137$196,785
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tim VaughnExecutive DiFT$163,964$163,964
Tim VaughnExecutive Director-$163,964$163,964

Board Members and Trustees

NameTitle
Thad KistlerChairman
Brian GlaunsingerVice-chairma
Ben TooleyDirector
Brandon BrunerDirector
Brandon DrakeDirector
Brian MayerDirector
Charles DickDirector
Chris GivensDirector
Darren SledgeDirector
David DoggetteDirector
Dennis Durnal IiiDirector
Gregory BellDirector
Jennifer MccleveDirector
Jeremy TimmerdingDirector
Keith MeadorDirector
Tom BakerDirector
William BallardDirector
Lisa SmithSecretary
Randy MeredithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,890,285
Investment Income
$336,883
Other Revenue
$0
Change in Net Assets
$313,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,336,612
Salaries, Compensation, and Employee Benefits$576,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$597,004--$597,004
Travel$245,857--$245,857
Other Salaries and Wages$243,250--$243,250
Current Officers, Directors, Trustees, and Key Employees$163,964--$163,964
Other Employee Benefits$98,072--$98,072
Depreciation Depletion$97,559--$97,559
Office Expenses$52,593--$52,593
Fees for Services Accounting$49,570--$49,570
Fees for Services Other$39,715--$39,715
Pension Plan Contributions$36,306--$36,306
Payroll Taxes$35,171--$35,171
Other Expenses$37,154$33,395-$33,395
Conferences and Meetings-$32,117-$32,117
Information Technology$31,917--$31,917
Insurance$25,508--$25,508
All Other Expenses$13,283--$13,283
Fees for Services Legal$10,799--$10,799
Occupancy$3,187--$3,187
Total Functional Expenses$3,847,863$65,512$0$3,913,375
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholding Payable$1,590
Unapplied Payments$66
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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, Page 6, Part VI, Line 11B

Reviewed by board annually.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Kentucky Underground Protection Inc
EIN
61-1121421
Phone
5024423160
Address
317 TOWNEPARK CIR STE 100, LOUISVILLE, KY 40243

Signing Officer

Name
Tim Vaughn
Title
Executive Director
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Vaughn
Formed
1987
Legal Domicile
Ky
Voting Board Members
20
Independent Board Members
19
Employees
4

Preparer

Firm
Goforth & Herron Psc
Address
317 TOWNEPARK CIRCLE SUITE 100, LOUISVILLE, KY 40243-2340
Preparer
Brenda L Herron CPA
Phone
5028950416
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Kentucky 811 is a non-profit corporation made up of member operators of underground facilities in kentucky, designed to reduce the number of damages to buried utilities and promote safe digging state-wide. This free service helps prevent damage incidents which can result in millions of dollars in property damage, the interruption of utility service, personal injuries and even loss of life. Kentuckys call before you dig law requires everyone who digs to contact kentucky 811 at least two full business days before starting a project. Upon receipt of a ticket, kentucky 811 notifies our member utilities or their contract locators to request that they mark their buried utility lines in the area of the dig site. Our story digging near buried utilities can be expensive and dangerous, and before kentucky 811 was formed in 1987, the process for requesting that the approximate location of buried utilities be marked with flags or paint was cumbersome and involved calling multiple utilities directly. To address this issue, the owners and operators of utilities in kentucky founded the states one-call center in 1987 under the name of kentucky underground protection, inc. The one-call center currently operates with hundreds of member utilities. Today, kentucky 811 is composed of industry leaders who specialize in damage prevention. If you are a utility operating in kentucky and are not yet a member of kentucky 811.

Form 990, Part XI, Line 9

Book / tax depreciation difference 59,499 book / tax disposal difference -38,722 total 20,777

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/TotalAmt166169
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IRS990/OtherExpensesGrp/TotalAmt333395
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IRS990/PayrollTaxesGrp/ProgramServicesAmt035171
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032835
IRS990/PrincipalOfficerNm0TIM VAUGHN
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03890285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03890285
IRS990/ProgSrvcAccomActy2Grp/Desc0STATE DAMAGE PREVENTION PROGRAM (SDPP) - QUALITY CONTROL OF LOCATE PROCESS, SUPPORT LEGISLATIVE EFFORTS, PROVIDE MEMBERS WITH EDUCATIONAL TOOLS, AND PROVIDE SAFETY TRAINING TO FOSTER ALLIANCE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0KENTUCKY 811 IS A NON-PROFIT CORPORATION MADE UP OF MEMBER OPERATORS OF UNDERGROUND FACILITIES IN KENTUCKY, DESIGNED TO REDUCE THE NUMBER OF DAMAGES TO BURIED UTILITIES AND PROMOTE SAFE DIGGING STATE-WIDE. THIS FREE SERVICE HELPS PREVENT DAMAGE INCIDENTS WHICH CAN RESULT IN MILLIONS OF DOLLARS IN PROPERTY DAMAGE, THE INTERRUPTION OF UTILITY SERVICE, PERSONAL INJURIES AND EVEN LOSS OF LIFE. KENTUCKYS CALL BEFORE YOU DIG LAW REQUIRES EVERYONE WHO DIGS TO CONTACT KENTUCKY 811 AT LEAST TWO FULL BUSINESS DAYS BEFORE STARTING A PROJECT. UPON RECEIPT OF A TICKET, KENTUCKY 811 NOTIFIES OUR MEMBER UTILITIES OR THEIR CONTRACT LOCATORS TO REQUEST THAT THEY MARK THEIR BURIED UTILITY LINES IN THE AREA OF THE DIG SITE. OUR STORY DIGGING NEAR BURIED UTILITIES CAN BE EXPENSIVE AND DANGEROUS, AND BEFORE KENTUCKY 811 WAS FORMED IN 1987, THE PROCESS FOR REQUESTING THAT THE APPROXIMATE LOCATION OF BURIED UTILITIES BE MARKED WITH FLAGS OR PAINT WAS CUMBERSOME AND INVOLVED CALLING MULTIPLE UTILITIES DIRECTLY. TO ADDRESS THIS ISSUE, THE OWNERS AND OPERATORS OF UTILITIES IN KENTUCKY FOUNDED THE STATES ONE-CALL CENTER IN 1987 UNDER THE NAME OF KENTUCKY UNDERGROUND PROTECTION, INC. THE ONE-CALL CENTER CURRENTLY OPERATES WITH HUNDREDS OF MEMBER UTILITIES. TODAY, KENTUCKY 811 IS COMPOSED OF INDUSTRY LEADERS WHO SPECIALIZE IN DAMAGE PREVENTION. IF YOU ARE A UTILITY OPERATING IN KENTUCKY AND ARE NOT YET A MEMBER OF KENTUCKY 811.
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052137
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0196785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01590
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt166
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNAPPLIED PAYMENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KENTUCKY 811 IS A NON-PROFIT CORPORATION MADE UP OF MEMBER OPERATORS OF UNDERGROUND FACILITIES IN KENTUCKY, DESIGNED TO REDUCE THE NUMBER OF DAMAGES TO BURIED UTILITIES AND PROMOTE SAFE DIGGING STATE-WIDE. THIS FREE SERVICE HELPS PREVENT DAMAGE INCIDENTS WHICH CAN RESULT IN MILLIONS OF DOLLARS IN PROPERTY DAMAGE, THE INTERRUPTION OF UTILITY SERVICE, PERSONAL INJURIES AND EVEN LOSS OF LIFE. KENTUCKYS CALL BEFORE YOU DIG LAW REQUIRES EVERYONE WHO DIGS TO CONTACT KENTUCKY 811 AT LEAST TWO FULL BUSINESS DAYS BEFORE STARTING A PROJECT. UPON RECEIPT OF A TICKET, KENTUCKY 811 NOTIFIES OUR MEMBER UTILITIES OR THEIR CONTRACT LOCATORS TO REQUEST THAT THEY MARK THEIR BURIED UTILITY LINES IN THE AREA OF THE DIG SITE. OUR STORY DIGGING NEAR BURIED UTILITIES CAN BE EXPENSIVE AND DANGEROUS, AND BEFORE KENTUCKY 811 WAS FORMED IN 1987, THE PROCESS FOR REQUESTING THAT THE APPROXIMATE LOCATION OF BURIED UTILITIES BE MARKED WITH FLAGS OR PAINT WAS CUMBERSOME AND INVOLVED CALLING MULTIPLE UTILITIES DIRECTLY. TO ADDRESS THIS ISSUE, THE OWNERS AND OPERATORS OF UTILITIES IN KENTUCKY FOUNDED THE STATES ONE-CALL CENTER IN 1987 UNDER THE NAME OF KENTUCKY UNDERGROUND PROTECTION, INC. THE ONE-CALL CENTER CURRENTLY OPERATES WITH HUNDREDS OF MEMBER UTILITIES. TODAY, KENTUCKY 811 IS COMPOSED OF INDUSTRY LEADERS WHO SPECIALIZE IN DAMAGE PREVENTION. IF YOU ARE A UTILITY OPERATING IN KENTUCKY AND ARE NOT YET A MEMBER OF KENTUCKY 811.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 59,499 BOOK / TAX DISPOSAL DIFFERENCE -38,722 TOTAL 20,777
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TravelGrp/ProgramServicesAmt0245857
IRS990/TravelGrp/TotalAmt0245857
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