Civic Intelligence

Kentucky Organ Donor Affiliates

EIN 61-1122515 • 501(c)3 • Louisville, KY

Profile

To increase transplanted organs and tissues with respect and support for the donors and their families. In furtherance of its mission, koda acts as the central coordinating organization for the donation of organs and tissues for transplantation within the commonwealth of kentucky and contiguous areas.

10160 Linn Station RdLouisville, KY 40223

www.kyorgandonor.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.52x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.49x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

17th percentile

-8.0%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$351,921

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

86th percentile

22%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$57,766,544

Up $10,314,862 (+22%) from 2023

Liabilities

Up

$29,919,081

Up $7,967,820 (+36%) from 2023

Net Assets

Up

$27,847,463

Up $2,347,042 (+9.2%) from 2023

Revenue

Up

$61,502,093

Up $8,850,790 (+17%) from 2023

Expenses

Up

$66,402,876

Up $15,170,379 (+30%) from 2023

Net Income

Down

-$4,900,783

Down $6,319,589 (-445%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $8,680,425Liabilities 2010: $2,792,503Net Assets 2010: $5,887,9222010Assets 2011: $8,035,878Liabilities 2011: $2,406,033Net Assets 2011: $5,629,8452011Assets 2012: $9,120,303Liabilities 2012: $3,685,893Net Assets 2012: $5,434,4102012Assets 2013: $10,636,319Liabilities 2013: $4,413,054Net Assets 2013: $6,223,2652013Assets 2014: $14,443,761Liabilities 2014: $6,981,765Net Assets 2014: $7,461,9962014Assets 2015: $14,646,841Liabilities 2015: $7,013,923Net Assets 2015: $7,632,9182015Assets 2016: $15,723,815Liabilities 2016: $8,155,847Net Assets 2016: $7,567,9682016Assets 2017: $16,728,283Liabilities 2017: $6,177,241Net Assets 2017: $10,551,0422017Assets 2018: $18,115,784Liabilities 2018: $5,993,626Net Assets 2018: $12,122,1582018Assets 2019: $23,756,452Liabilities 2019: $8,943,939Net Assets 2019: $14,812,5132019Assets 2020: $29,937,808Liabilities 2020: $10,128,311Net Assets 2020: $19,809,4972020Assets 2021: $38,540,012Liabilities 2021: $16,534,885Net Assets 2021: $22,005,1272021Assets 2022: $42,314,043Liabilities 2022: $19,598,671Net Assets 2022: $22,715,3722022Assets 2023: $47,451,682Liabilities 2023: $21,951,261Net Assets 2023: $25,500,4212023Assets 2024: $57,766,544Liabilities 2024: $29,919,081Net Assets 2024: $27,847,4632024

Highlighted filing

2024

Assets$57,766,544
Liabilities$29,919,081
Net Assets$27,847,463

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $13,062,2072010Expenses 2011: $13,175,8932011Expenses 2012: $13,561,1242012Revenue 2013: $13,910,312Expenses 2013: $13,525,244Net Income 2013: $385,0682013Revenue 2014: $14,583,155Expenses 2014: $13,190,815Net Income 2014: $1,392,3402014Revenue 2015: $14,043,463Expenses 2015: $14,117,407Net Income 2015: -$73,9442015Revenue 2016: $16,762,302Expenses 2016: $16,219,808Net Income 2016: $542,4942016Revenue 2017: $20,397,943Expenses 2017: $17,493,388Net Income 2017: $2,904,5552017Revenue 2018: $21,610,183Expenses 2018: $18,710,403Net Income 2018: $2,899,7802018Revenue 2019: $22,216,534Expenses 2019: $20,667,771Net Income 2019: $1,548,7632019Revenue 2020: $29,092,229Expenses 2020: $25,437,841Net Income 2020: $3,654,3882020Revenue 2021: $33,567,953Expenses 2021: $32,289,367Net Income 2021: $1,278,5862021Revenue 2022: $42,150,454Expenses 2022: $39,152,421Net Income 2022: $2,998,0332022Revenue 2023: $52,651,303Expenses 2023: $51,232,497Net Income 2023: $1,418,8062023Revenue 2024: $61,502,093Expenses 2024: $66,402,876Net Income 2024: -$4,900,7832024

Highlighted filing

2024

Revenue$61,502,093
Expenses$66,402,876
Net Income-$4,900,783

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.8$29.9$27.8$61.5$66.4$4.90
2023Summary only. Only limited summary data is available for this year.$47.5$22.0$25.5$52.7$51.2$1.42
2022Summary only. Only limited summary data is available for this year.$42.3$19.6$22.7$42.2$39.2$3.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.5$16.5$22.0$33.6$32.3$1.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.9$10.1$19.8$29.1$25.4$3.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$8.94$14.8$22.2$20.7$1.55
2018Summary only. Only limited summary data is available for this year.$18.1$5.99$12.1$21.6$18.7$2.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$6.18$10.6$20.4$17.5$2.90
2016Summary only. Only limited summary data is available for this year.$15.7$8.16$7.57$16.8$16.2$0.54
2015Detailed filing. Detailed filing data is available for this year.$14.6$7.01$7.63$14.0$14.1$0.07
2014Summary only. Only limited summary data is available for this year.$14.4$6.98$7.46$14.6$13.2$1.39
2013Detailed filing. Detailed filing data is available for this year.$10.6$4.41$6.22$13.9$13.5$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.12$3.69$5.43$13.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.04$2.41$5.63$13.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.68$2.79$5.89$13.1
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$14,884,854
Mission and Program Overview

Mission

To increase transplanted organs and tissues with respect and support for the donors and their families. In furtherance of its mission, koda acts as the central coordinating organization for the donation of organs and tissues for transplantation within the commonwealth of kentucky and contiguous areas.

To provide organ/tissue procurement services for hospitals and other healthcare related organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,136,064$4,845,576▼ $290,488
Accounts Receivable$3,696,188$3,304,394▼ $391,794
Investments in Publicly Traded Securities$3,582,506$3,286,230▼ $296,276
Savings and Temporary Cash Investments$504,476$1,252,435▲ $747,959
Inventories for Sale or Use$135,787$135,787→ $0
Prepaid Expenses and Deferred Charges$115,975$114,130▼ $1,845
Total Assets$14,443,761$14,646,841▲ $203,080
Other Assets Total$1,272,765$1,708,289▲ $435,524
Liabilities
Accounts Payable and Accrued Expenses$4,037,553$4,156,577▲ $119,024
Other Liabilities$2,944,212$2,857,346▼ $86,866
Total Liabilities$6,981,765$7,013,923▲ $32,158
Net Assets / Fund Balance
Unrestricted Net Assets$7,461,996$7,632,918▲ $170,922
Total Net Assets Fund Balance$7,461,996$7,632,918▲ $170,922
Total Liabilities and Net Assets / Fund Balance$14,443,761$14,646,841▲ $203,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,117,895-$3,117,895
Leasehold Improvements$1,345,067$341,862$1,686,929
Equipment$369,459$514,136$883,595
Other Land Buildings$13,155$177,107$190,262
Other Assets Org$164,733--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL O'FLYNNCEOFT$358,024$76,642$434,666
Tom ThrelkeldDirector of Client ServiceFT$155,726$42,207$197,933
Jerry WrightDirector of ProcurementFT$161,732$32,752$194,484
Julie BerginCOOFT$160,831$32,662$193,493
Sarah BallDirector of Admin & FinancFT$125,473$30,201$155,674
Jenny JonesDirector of EducationFT$120,434$24,197$144,631
Dwayne JollyHospital Services CoordinaFT$102,381$40,171$142,552
Gary MorganHospital Services CoordinaFT$114,366$23,490$137,856

Board Members and Trustees

NameTitle
John BonaguroPresident
Hoyt Burdick MdVice President
Andrew Bernard MdDirector
Cordell LawrenceDirector
David Foley MdDirector
Duane Densler MdDirector
Michael RustDirector
Raul Lagos EdDirector
Roberto GedalyDirector
Sandra JohansonDirector
David E BurgioSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,791
Program Service Revenue
$14,132,198
Investment Income
$-258,896
Other Revenue
$144,370
All Other Contributions
$25,791
Change in Net Assets
$-73,944

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,043,462
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$244,866
Total Revenue per Audited Statements
$14,288,328
Total Revenue per Form 990
$14,043,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,622,953
Salaries, Compensation, and Employee Benefits$6,405,270
Grants and Similar Amounts Paid$89,184
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,021,767$908,691-$3,930,458
Other Employee Benefits$731,790$378,465-$1,110,255
Current Officers, Directors, Trustees, and Key Employees-$783,833-$783,833
Office Expenses$20,118$543,353-$563,471
All Other Expenses$182,373$180,545-$362,918
Depreciation Depletion$362,589--$362,589
Payroll Taxes$234,726$125,917-$360,643
Other Expenses$253,409--$253,409
Fees for Services Other-$231,130-$231,130
Pension Plan Contributions$220,081--$220,081
Occupancy-$206,139-$206,139
Travel$17,040$152,091-$169,131
Conferences and Meetings$167,507--$167,507
Insurance-$147,344-$147,344
Interest-$109,984-$109,984
Grants to Domestic Orgs$89,184--$89,184
Fees for Service Investment Mgmnt Fees-$18,168-$18,168
Fees for Services Accounting-$13,000-$13,000
Fees for Services Legal-$1,239-$1,239
Total Functional Expenses$10,317,508$3,799,899$0$14,117,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,117,407
Total Expenses per Audited Statements$14,117,407
Total Expenses per Form 990$14,117,407
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Trust for Life IncLouisville, KY-To Help Fund a Position in Eastern and Central Kentucky to Get People to Sign Up on the Donor Registry.$55,205
Clinical Research FoundationLouisville, KY-To Help Fund the Effect of Direct Peritoneal Resuscitation on Organ Specific Immune Cell Infiltration.$33,979
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
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Building Loan$2,312,526
Lease Termination$257,782
457 Plan Benefits Payable$164,733
Short Term Lease Termination Liability$122,305
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 B, Line 11

The form 990 is reviewed at the finance committee level and is included in the finance committee report to the entire board.

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

Board members are required to complete a conflict of interest statement with a complete list of all associations with any other organization. If a conflict of interest is identified the board member with the conflict is asked to refrain from discussion and vote. At the beginning of each meeting, the agenda is reviewed and board members are asked if they have any conflicts - if so, they are excused from discussion and vote.

Form 990, Part VI, Section B, Line 15

Koda has a compensation philosophy statement that was reviewed by legal counsel. There is also a compensation committee of the board that reviews compensation surveys of like-organizations and 990 information. The ceo has a contract through 2017 that spells out the compensation process.

Form 990, Part VI, Section C, Line 19

The financial statements, conflict of interest policy, and governing documents are made available to the public upon receipt of a written request.

Filing and Contact Details

Filer

Filer Name
Kentucky Organ Donor Affiliates
EIN
61-1122515
Phone
5025819511
Address
10160 LINN STATION RD, LOUISVILLE, KY 40223

Signing Officer

Name
PAUL O'FLYNN
Title
CEO
Phone
5025819511
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
PAUL O'FLYNN
Formed
1987
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
93
Volunteers
200

Preparer

Firm
Mountjoy Chilton Medley Llp
Address
462 S FOURTH ST SUITE 2600, LOUISVILLE, KY 40202-3445
Preparer
Rebecca L Phillips CPA
Phone
5027491900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from prior year. The finance committee continues to serve as the audit committee who assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization recognizes uncertain income tax positions using the "more-likely-than-not" approach as defined in the asc. No liability for uncertain tax positions has been recorded in the accompanying financial statements. The organization's 2012 - 2014 tax years remain open and subject to examination. The organization classifies interest and penalties with respect to material uncertain tax positions recognized in the financial statements (when applicable) as interest expense and as an operating expense, respectively.

Raw XML AppendixShowing 400 of 688 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04037553
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IRS990/AccountsReceivableGrp/EOYAmt03304394
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE ORGAN/TISSUE PROCUREMENT SERVICES FOR HOSPITALS AND OTHER HEALTHCARE RELATED ORGANIZATIONS.
IRS990/AllOtherContributionsAmt025791
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0180545
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0182373
IRS990/AllOtherExpensesGrp/TotalAmt0362918
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IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum05025819511
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010160 LINN STATION RD
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IRS990/Form990PartVIISectionAGrp/PersonNm0HOYT BURDICK MD
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IRS990/Form990PartVIISectionAGrp/PersonNm12SARAH BALL
IRS990/Form990PartVIISectionAGrp/PersonNm13JULIE BERGIN
IRS990/Form990PartVIISectionAGrp/PersonNm14TOM THRELKELD
IRS990/Form990PartVIISectionAGrp/PersonNm15JENNY JONES
IRS990/Form990PartVIISectionAGrp/PersonNm16JERRY WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm17GARY MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm18DWAYNE JOLLY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF ADMIN & FINANC
IRS990/Form990PartVIISectionAGrp/TitleTxt13COO
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF CLIENT SERVICE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF PROCUREMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17HOSPITAL SERVICES COORDINA
IRS990/Form990PartVIISectionAGrp/TitleTxt18HOSPITAL SERVICES COORDINA
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IRS990/MissionDesc0TO INCREASE TRANSPLANTED ORGANS AND TISSUES WITH RESPECT AND SUPPORT FOR THE DONORS AND THEIR FAMILIES. IN FURTHERANCE OF ITS MISSION, KODA ACTS AS THE CENTRAL COORDINATING ORGANIZATION FOR THE DONATION OF ORGANS AND TISSUES FOR TRANSPLANTATION WITHIN THE COMMONWEALTH OF KENTUCKY AND CONTIGUOUS AREAS.
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