Civic Intelligence

Kentucky Underground Protection Inc

990 • Fiscal year 2020 • EIN 61-1121421

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 21, 2021

PO Box 219 No 1200Greenwood, IN 46142

(502) 266-5677

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.06x

Higher debt load relative to assets than 23% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.10x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Net Margin

83rd percentile

21%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

11th percentile

$0

Higher top officer pay than 11% of similar nonprofits.

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

2020 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2020

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

70th percentile

-0.1%

Faster revenue growth than 70% of similar nonprofits.

2020 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$6,257,877

Up $639,268 (+11%) from 2019

Net Assets

Up

$5,894,877

Up $775,958 (+15%) from 2019

Liabilities

Down

$363,000

Down $136,690 (-27%) from 2019

Revenue

Down

$3,652,376

Down $3,929 (-0.1%) from 2019

Expenses

Down

$2,876,418

Down $227,292 (-7.3%) from 2019

Net Income

Up

$775,958

Up $223,363 (+40%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$6,257,877
Liabilities$363,000
Net Assets$5,894,877

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$3,652,376
Expenses$2,876,418
Net Income$775,958
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 21, 2021
Return Version
2020v4.1
Gross Receipts
$3,652,376
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. To provide a communication link between excavators and operators of underground utilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,976,758$4,674,682▲ $697,924
Accounts Receivable$373,511$329,516▼ $43,995
Land, Buildings, and Equipment, Net$124,563$158,797▲ $34,234
Prepaid Expenses and Deferred Charges$121,391$54,122▼ $67,269
Total Assets$5,618,609$6,257,877▲ $639,268
Other Assets Total$1,022,386$1,040,760▲ $18,374
Liabilities
Accounts Payable and Accrued Expenses$499,690$363,000▼ $136,690
Total Liabilities$499,690$363,000▼ $136,690
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,090,664$5,866,802▲ $776,138
Net Assets With Donor Restrictions$28,255$28,075▼ $180
Total Net Assets Fund Balance$5,118,919$5,894,877▲ $775,958
Total Liabilities and Net Assets / Fund Balance$5,618,609$6,257,877▲ $639,268

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$121,363$152,399$273,762
Leasehold Improvements$37,434$34,247$71,681
Other Assets Org$254,510--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim OwenChairman
Briant ThomasVice-chairman
Ben TooleyDirector
Chris GivensDirector
Cory WilsonDirector
Darron SledgeDirector
David DoggettDirector
Greg HarbourDirector
Harold HuntDirector
Jarold JacksonDirector
Keith MeadorDirector
Michael FranzenDirector
Mike JonesDirector
Nathan FrisbyDirector
Thadd KistlerDirector
Tim MckuneDirector
Tom BakerDirector
James RiceDirector (non-voting)
Jennifer MccleveDirector (non-voting)
Mark HenrySecretary
Brian MayerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,645,456
Investment Income
$1,884
Other Revenue
$5,036
Change in Net Assets
$775,958

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,652,376
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,652,376
Total Revenue per Form 990
$3,652,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,876,418
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$483,812
Information Technology---$151,171
Depreciation Depletion---$94,667
Fees for Services Accounting---$75,144
Occupancy---$64,694
All Other Expenses---$55,701
Office Expenses---$41,846
Fees for Services Legal---$41,565
Travel---$31,087
Other Expenses---$20,193
Insurance---$17,053
Total Functional Expenses$0$0$0$2,876,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,876,418
Total Expenses per Audited Statements$2,876,418
Total Expenses per Form 990$2,876,418
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
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
Yes
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 A, Line 6

Line 6 explanation - the organization has two classes of members: 1) general and 2) sustaining. General members have voting rights and sustaining members do not.

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

Line 7a explanation - voting members govern the actions of the organization through electing the board of directors each year at the annual meeting of the members. Each participating general member is entitled to one vote. The general members of the organization are entitled to vote at any annual or special meeting in person or by proxy, at any such meeting on all matters submitted or required to be submitted to the members.

Form 990, Part VI, Section B, Line 11B

Line 11a explanation - the tax return will be distributed to the board of directors via email. The returns will be approved for filing by the executive committee.

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

All employees and board members are required to sign an annual declaration of any conflicts of interest. The organzation monitors any potential conflicts of interest during the year. If a conflict is discovered, the board member with the conflict cannot discuss or vote on the matter.

Form 990, Part VI, Section B, Line 15

A comparative study was performed using data obtained from one calls of america and then compared to the local market data from hr dimensions. The finance committee made a recommendation to the full board to include the adjusted scale in the next budget cycle.

Form 990, Part VI, Section C, Line 19

Consistent with the requirements of section 6104(d) of the internal revenue code and regulations thereunder, copies of the irs form 990 and application for exemption shall be made available, upon request, in a timely manner, and subject to the charges permitted by law to any individuals who request it. Other governing documents, conflict of interest policy, and financial statements are made available to the individuals requesting them by making an appointment with the executive director.

Filing and Contact Details

Filer

Filer Name
Kentucky Underground Protection Inc
EIN
61-1121421
Phone
5022665677
Address
PO BOX 219 NO 1200, GREENWOOD, IN 46142

Signing Officer

Name
Tim Owen
Title
President
Phone
5022665677
Signed
2021-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Owen
Formed
1987
Legal Domicile
Ky
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
21

Preparer

Firm
Vonlehman & Company Inc
Address
5975 CASTLE CREEK PARKWAY N DR STE, 400, INDIANAPOLIS, IN 46250
Preparer
Yvonne B De Calonne
Phone
3174690169
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

The process did not change during the tax year.

Financial Statement Notes

PART X, LINE 2:

Kupi is a nonprofit organization as described in section 501(c)(6) of the internal revenue code and is exempt from federal and state income taxes on related income pursuant to the internal revenue code. Kupi has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. Kupi recognized no interest or penalties in the statements of activities for either of the years ended december 31, 2020 or 2019. If the situation arose in which kupi would have interest to recognize, it would recognize this as interest expense and penalties would be recognized in other expenses. Currently, the prior three years are open under federal and state statute of limitations and remain subject to review and change. Kupi is not currently under audit, nor has kupi been contacted by these jurisdictions. Based on the evaluation of kupi's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for either of the years ended december 31, 2020 or 2019.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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 (NON-VOTING)
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR (NON-VOTING)
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03652376
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0151171
IRS990/InsuranceGrp/TotalAmt017053
IRS990/InvestmentIncomeGrp/ExclusionAmt01884
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01884
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0186646
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0124563
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0158797
IRS990/LandBldgEquipCostOrOtherBssAmt0345443
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE SAFETY FOR UNDERGROUND EXCAVATING. TO PROVIDE A COMMUNICATION LINK BETWEEN EXCAVATORS AND OPERATORS OF UNDERGROUND UTILITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05118919
IRS990/NetAssetsOrFundBalancesEOYAmt05894877
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05090664
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05866802
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt064694
IRS990/OfficeExpensesGrp/TotalAmt041846
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01022386
IRS990/OtherAssetsTotalGrp/EOYAmt01040760
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ASSESSMENT REIMBURSEMEN
IRS990/OtherExpensesGrp/Desc1COMMUNICATIONS EXPENSE
IRS990/OtherExpensesGrp/Desc2BOARD EXPENSE
IRS990/OtherExpensesGrp/Desc3HIRING AND TRAINING
IRS990/OtherExpensesGrp/TotalAmt01654840
IRS990/OtherExpensesGrp/TotalAmt1110642
IRS990/OtherExpensesGrp/TotalAmt234003
IRS990/OtherExpensesGrp/TotalAmt320193
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05036
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05036
IRS990/OtherRevenueTotalAmt05036
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0121391
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt054122
IRS990/PrincipalOfficerNm0TIM OWEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03645456
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03645456
IRS990/ProgSrvcAccomActy2Grp/Desc0STATE DAMAGE PREVENTION PROGRAM (SDPP) - THE PRIMARY OBJECTIVES OF SDPP PROGRAM IS TO (1) VISIT EXCAVATION SITES TO QUALITY CONTROL THE LOCATE PROCESS, (2) SUPPORT LEGISLATIVE EFFORTS, (3) PROVIDE MEMBERS WITH MARKETING TOOLS, (4) PROVIDE SAFETY TRAINING OPPORTUNITIES, AND (5) SPONSOR EVENTS DESIGNED TO FOSTER ALLIANCE IN THE STATE.
IRS990/ProgSrvcAccomActy3Grp/Desc0PIPELINE SAFETY - THE GOAL OF THIS PROGRAM IS TO EFFECTIVELY COMMUNICATE THE PURPOSE, RELIABILITY, HAZARDS, PREVENTION MEASURES, LEAK RECOGNITION AND ONE CALL REQUIREMENTS OF THE STATE'S PIPELINE SYSTEM. THE ORGANIZATION CONDUCTS NO COST TRAINING SEMINARS THAT FOCUS ON HIGHLIGHTING PIPELINE SAFETY AND EMERGENCY PREPAREDNESS FOR THE CRITICAL FIRST RESPONDERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02985
IRS990/PYOtherExpensesAmt03103710
IRS990/PYOtherRevenueAmt0146
IRS990/PYProgramServiceRevenueAmt03653174
IRS990/PYRevenuesLessExpensesAmt0552595
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03103710
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03656305
IRS990/ReconcilationRevenueExpnssAmt0775958
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03976758
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04674682
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02876418
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt037434
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt034247
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt071681
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0786250
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1254510
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MEMBER RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNBILLED REVENUE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121363
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0152399
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0273762
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03652376
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0KUPI IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. KUPI HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. KUPI RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2020 OR 2019. IF THE SITUATION AROSE IN WHICH KUPI WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTE OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. KUPI IS NOT CURRENTLY UNDER AUDIT, NOR HAS KUPI BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF KUPI'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2020 OR 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158797
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01040760
IRS990ScheduleD/TotalExpensesPerForm990Amt02876418
IRS990ScheduleD/TotalRevenuePerForm990Amt03652376
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03652376
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02876418
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - THE ORGANIZATION HAS TWO CLASSES OF MEMBERS: 1) GENERAL AND 2) SUSTAINING. GENERAL MEMBERS HAVE VOTING RIGHTS AND SUSTAINING MEMBERS DO NOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - VOTING MEMBERS GOVERN THE ACTIONS OF THE ORGANIZATION THROUGH ELECTING THE BOARD OF DIRECTORS EACH YEAR AT THE ANNUAL MEETING OF THE MEMBERS. EACH PARTICIPATING GENERAL MEMBER IS ENTITLED TO ONE VOTE. THE GENERAL MEMBERS OF THE ORGANIZATION ARE ENTITLED TO VOTE AT ANY ANNUAL OR SPECIAL MEETING IN PERSON OR BY PROXY, AT ANY SUCH MEETING ON ALL MATTERS SUBMITTED OR REQUIRED TO BE SUBMITTED TO THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11A EXPLANATION - THE TAX RETURN WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS VIA EMAIL. THE RETURNS WILL BE APPROVED FOR FILING BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL DECLARATION OF ANY CONFLICTS OF INTEREST. THE ORGANZATION MONITORS ANY POTENTIAL CONFLICTS OF INTEREST DURING THE YEAR. IF A CONFLICT IS DISCOVERED, THE BOARD MEMBER WITH THE CONFLICT CANNOT DISCUSS OR VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COMPARATIVE STUDY WAS PERFORMED USING DATA OBTAINED FROM ONE CALLS OF AMERICA AND THEN COMPARED TO THE LOCAL MARKET DATA FROM HR DIMENSIONS. THE FINANCE COMMITTEE MADE A RECOMMENDATION TO THE FULL BOARD TO INCLUDE THE ADJUSTED SCALE IN THE NEXT BUDGET CYCLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE INTERNAL REVENUE CODE AND REGULATIONS THEREUNDER, COPIES OF THE IRS FORM 990 AND APPLICATION FOR EXEMPTION SHALL BE MADE AVAILABLE, UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUALS WHO REQUEST IT. OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE INDIVIDUALS REQUESTING THEM BY MAKING AN APPOINTMENT WITH THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS DID NOT CHANGE DURING THE TAX YEAR.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05618609
IRS990/TotalAssetsEOYAmt06257877
IRS990/TotalAssetsGrp/BOYAmt05618609
IRS990/TotalAssetsGrp/EOYAmt06257877
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02876418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0499690
IRS990/TotalLiabilitiesEOYAmt0363000
IRS990/TotalLiabilitiesGrp/BOYAmt0499690
IRS990/TotalLiabilitiesGrp/EOYAmt0363000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05118919
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05894877
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03645456
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01884
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03650492
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03652376
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt021
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05618609

Document Assets

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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