Civic Intelligence

Nami Kentucky Inc.

990 • Fiscal year 2016 • EIN 61-1140329

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

2441 S Hwy 27Somerset, KY 42501

(606) 677-4066

Siviq Scores

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

Liabilities / Assets

76th percentile

0.09x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

97th percentile

$77,313

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

36%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$306,418

Up $33,534 (+12%) from 2015

Net Assets

Up

$279,951

Up $24,826 (+9.7%) from 2015

Liabilities

Up

$26,467

Up $8,708 (+49%) from 2015

Revenue

Up

$301,770

Up $80,191 (+36%) from 2015

Expenses

Up

$269,261

Up $55,693 (+26%) from 2015

Net Income

Up

$32,509

Up $24,498 (+306%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $26,415Liabilities 2011: $5,7362011Assets 2012: $39,268Liabilities 2012: $15,317Net Assets 2012: $23,9512012Assets 2013: $64,130Liabilities 2013: $18,242Net Assets 2013: $45,8882013Assets 2014: $265,870Liabilities 2014: $18,756Net Assets 2014: $247,1142014Assets 2015: $272,884Liabilities 2015: $17,759Net Assets 2015: $255,1252015Assets 2016: $306,418Liabilities 2016: $26,467Net Assets 2016: $279,9512016Assets 2017: $379,665Liabilities 2017: $23,150Net Assets 2017: $356,5152017Assets 2018: $404,587Liabilities 2018: $20,645Net Assets 2018: $383,9422018Assets 2019: $417,675Liabilities 2019: $19,607Net Assets 2019: $398,0682019Assets 2020: $360,171Liabilities 2020: $17,705Net Assets 2020: $342,4662020Assets 2021: $325,971Liabilities 2021: $17,212Net Assets 2021: $308,7592021Assets 2022: $184,990Liabilities 2022: $7,169Net Assets 2022: $177,8212022Assets 2023: $260,462Liabilities 2023: $0Net Assets 2023: $260,4622023Assets 2024: $154,997Liabilities 2024: $0Net Assets 2024: $154,9972024Assets 2025: $123,001Liabilities 2025: $0Net Assets 2025: $123,0012025

Highlighted filing

2016

Assets$306,418
Liabilities$26,467
Net Assets$279,951

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $150,533Expenses 2011: $145,020Net Income 2011: $5,5132011Revenue 2012: $144,691Expenses 2012: $141,419Net Income 2012: $3,2722012Revenue 2013: $173,517Expenses 2013: $162,343Net Income 2013: $11,1742013Revenue 2014: $372,176Expenses 2014: $175,796Net Income 2014: $196,3802014Revenue 2015: $221,579Expenses 2015: $213,568Net Income 2015: $8,0112015Revenue 2016: $301,770Expenses 2016: $269,261Net Income 2016: $32,5092016Revenue 2017: $371,259Expenses 2017: $313,436Net Income 2017: $57,8232017Revenue 2018: $310,603Expenses 2018: $289,610Net Income 2018: $20,9932018Revenue 2019: $225,904Expenses 2019: $220,084Net Income 2019: $5,8202019Revenue 2020: $168,363Expenses 2020: $211,328Net Income 2020: -$42,9652020Revenue 2021: $91,091Expenses 2021: $180,589Net Income 2021: -$89,4982021Revenue 2022: $38,881Expenses 2022: $150,619Net Income 2022: -$111,7382022Revenue 2023: $260,839Expenses 2023: $183,127Net Income 2023: $77,7122023Revenue 2024: $30,143Expenses 2024: $141,124Net Income 2024: -$110,9812024Revenue 2025: $122,177Expenses 2025: $152,188Net Income 2025: -$30,0112025

Highlighted filing

2016

Revenue$301,770
Expenses$269,261
Net Income$32,509
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$301,770
Mission and Program Overview

Mission

To provide educational programs for families of mentally ill persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$200,741$202,418▲ $1,677
Accounts Receivable$31,575$96,238▲ $64,663
Cash and Non-Interest-Bearing Accounts$37,025$4,868▼ $32,157
Prepaid Expenses and Deferred Charges$1,492$1,636▲ $144
Land, Buildings, and Equipment, Net$2,051$1,258▼ $793
Total Assets$272,884$306,418▲ $33,534
Liabilities
Accounts Payable and Accrued Expenses$17,109$26,467▲ $9,358
Deferred Revenue$650--
Total Liabilities$17,759$26,467▲ $8,708
Net Assets / Fund Balance
Unrestricted Net Assets$255,125$279,951▲ $24,826
Total Net Assets Fund Balance$255,125$279,951▲ $24,826
Total Liabilities and Net Assets / Fund Balance$272,884$306,418▲ $33,534

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,258$11,149$12,407
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cathy E EppersonExecutive DiFT$77,313$77,313

Board Members and Trustees

NameTitle
Brenda HuntsmanChair
Bertha Diaz-storyPast Chair
Ella HunterDirector
Gayla LockhartDirector
Karl SeitzDirector
Kathy MilesDirector
Kimberly WilburnDirector
Nici GainesDirector
Terell Edwin ColemanDirector
Donia Shuhaiber1st Vice CHA
Larry Gregory2nd Vice CHA
Suan FarisSecretary
Mary SingletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,465
Program Service Revenue
$248,205
Investment Income
$9,360
Other Revenue
$3,740
All Other Contributions
$32,097
Change in Net Assets
$32,509

Audited Revenue Reconciliation

Revenue per Audited Statements
$301,770
Total Revenue per Audited Statements
$301,770
Total Revenue per Form 990
$301,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$145,159
Other Expenses$124,102
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$69,581$7,732-$77,313
Other Salaries and Wages$47,139$5,238-$52,377
Conferences and Meetings$17,866--$17,866
Payroll Taxes$13,922$1,547-$15,469
Travel$8,418$935-$9,353
Occupancy$5,794$1,449-$7,243
Fees for Services Other-$4,800-$4,800
Office Expenses-$4,795-$4,795
Fees for Services Accounting-$4,425-$4,425
Insurance$2,185$546-$2,731
All Other Expenses$306$1,681-$1,987
Other Expenses$1,698$4,176-$1,698
Depreciation Depletion-$792-$792
Total Functional Expenses$231,145$38,116$0$269,261

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$269,261
Total Expenses per Audited Statements$269,261
Total Expenses per Form 990$269,261
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Page 6, Part VI, Line 11B

Reviewed with executive director and executive committee

Form 990, Page 6, Part VI, Line 12C

Obtain annual written representations from board members.

Form 990, Page 6, Part VI, Line 15A

Reviewed and discussed by governing board.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Nami Kentucky Inc
EIN
61-1140329
Phone
6066774066
Address
2441 S HWY 27, SOMERSET, KY 42501

Signing Officer

Name
Cathy E Epperson
Title
Executive Director
Phone
6066774066
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cathy E Epperson
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
200

Preparer

Firm
Randall D Turpin CPA Pllc
Address
225 PARKERS MILL RD, SOMERSET, KY 42501-3151
Preparer
Randall D Turpin CPA
Phone
6064511550
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01492
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01636
IRS990/PrincipalOfficerNm0CATHY E EPPERSON
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0DBHDID CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1NAMI STATE CONFERENCE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121721
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0226484
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121721
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY: NAMI PAYS TRAVEL EXPENSES FOR STAFF AND VOLUNTEERS TO TRAVEL THE STATE GIVING EDUCATIONAL SEMINARS AND ATTENDING PERTINENT SEMINARS; CONFERENCE AND SEMINAR FEES ARE ALSO PAID FOR OUTREACH AND ADVOCACY PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046869
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION: THE OFFICE PUBLISHES A QUARTERLY NEWSLETTER WHICH IS SENT TO MEMBERS, POLITICIANS, PROFESSIONALS AND CONSUMERS. THE NEWSLETTER DEALS WITH NAMI ACTIVITIES. OUR HELPLINE/INTERNET SITE PROVIDES DIRECT HELP AND INFORMATION.
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IRS990/PYContributionsGrantsAmt056267
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04043
IRS990/PYOtherExpensesAmt073882
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IRS990/PYRevenuesLessExpensesAmt08011
IRS990/PYSalariesCompEmpBnftPaidAmt0139686
IRS990/PYTotalExpensesAmt0213568
IRS990/PYTotalRevenueAmt0221579
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt032509
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0248205
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0597
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0221125
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt022977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0143587
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt04800
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt04800
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07616
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0321
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0597
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IRS990ScheduleA/PublicSupportTotal170Amt0495227
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt052673
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0225925
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt027777
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0143587
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0495227
IRS990ScheduleA/TotalSupportAmt0510574
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt011149
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012407
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IRS990ScheduleD/RevenueSubtotalAmt0301770
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01258
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED WITH EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OBTAIN ANNUAL WRITTEN REPRESENTATIONS FROM BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND DISCUSSED BY GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0272884
IRS990/TotalAssetsEOYAmt0306418
IRS990/TotalAssetsGrp/BOYAmt0272884
IRS990/TotalAssetsGrp/EOYAmt0306418
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040465
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038116
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0231145
IRS990/TotalFunctionalExpensesGrp/TotalAmt0269261
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017759
IRS990/TotalLiabilitiesEOYAmt026467
IRS990/TotalLiabilitiesGrp/BOYAmt017759
IRS990/TotalLiabilitiesGrp/EOYAmt026467
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255125
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IRS990/TotalProgramServiceExpensesAmt0231145
IRS990/TotalProgramServiceRevenueAmt0248205
IRS990/TotalReportableCompFromOrgAmt077313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0261305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301770

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$1.22$1.52$0.30
2024Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.30$1.41$1.11
2023Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$2.61$1.83$0.78
2022Detailed filing. Detailed filing data is available for this year.$1.85$0.07$1.78$0.39$1.51$1.12
2021Detailed filing. Detailed filing data is available for this year.$3.26$0.17$3.09$0.91$1.81$0.89
2020Detailed filing. Detailed filing data is available for this year.$3.60$0.18$3.42$1.68$2.11$0.43
2019Detailed filing. Detailed filing data is available for this year.$4.18$0.20$3.98$2.26$2.20$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.05$0.21$3.84$3.11$2.90$0.21
2017Detailed filing. Detailed filing data is available for this year.$3.80$0.23$3.57$3.71$3.13$0.58
2016Detailed filing. Detailed filing data is available for this year.$3.06$0.26$2.80$3.02$2.69$0.33
2015Summary only. Only limited summary data is available for this year.$2.73$0.18$2.55$2.22$2.14$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.66$0.19$2.47$3.72$1.76$1.96
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.18$0.46$1.74$1.62$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.15$0.24$1.45$1.41$0.03
2011Summary only. Only limited summary data is available for this year.$0.26$0.06$1.51$1.45$0.06