Civic Intelligence

Kentucky Head Start Association Incorporated

990 • Fiscal year 2014 • EIN 61-1168641

Jul 01, 2013 to Jun 30, 2014 • Filed on May 05, 2015

101 Burch CourtFrankfort, KY 40601

(502) 607-0770

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-13%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$293,497

Down $67,282 (-19%) from 2013

Net Assets

Down

$287,077

Down $32,848 (-10%) from 2013

Liabilities

Down

$6,420

Down $34,434 (-84%) from 2013

Revenue

Down

$130,434

Down $19,739 (-13%) from 2013

Expenses

Up

$163,702

Up $56,699 (+53%) from 2013

Net Income

Down

-$33,268

Down $76,438 (-177%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $343,061Liabilities 2010: $0Net Assets 2010: $343,0612010Assets 2011: $313,367Liabilities 2011: $0Net Assets 2011: $313,3672011Assets 2012: $322,140Liabilities 2012: $45,573Net Assets 2012: $276,5672012Assets 2013: $360,779Liabilities 2013: $40,854Net Assets 2013: $319,9252013Assets 2014: $293,497Liabilities 2014: $6,420Net Assets 2014: $287,0772014Assets 2015: $286,752Liabilities 2015: $6,0612015Assets 2016: $277,133Liabilities 2016: $65Net Assets 2016: $277,0682016Assets 2017: $258,225Liabilities 2017: $8,0722017Assets 2018: $262,174Liabilities 2018: $114Net Assets 2018: $262,0602018Assets 2019: $209,626Liabilities 2019: $1,535Net Assets 2019: $208,0912019Assets 2020: $189,519Liabilities 2020: $1,535Net Assets 2020: $187,9842020Assets 2022: $77,398Liabilities 2022: $1,535Net Assets 2022: $75,8632022Assets 2023: $77,412Liabilities 2023: $1,535Net Assets 2023: $75,8772023Assets 2024: $70,364Liabilities 2024: $1,535Net Assets 2024: $68,8292024Assets 2025: $138,769Liabilities 2025: $1,535Net Assets 2025: $137,2342025

Highlighted filing

2014

Assets$293,497
Liabilities$6,420
Net Assets$287,077

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $505,7872010Revenue 2011: $262,731Expenses 2011: $292,425Net Income 2011: -$29,6942011Expenses 2012: $230,3332012Revenue 2013: $150,173Expenses 2013: $107,003Net Income 2013: $43,1702013Revenue 2014: $130,434Expenses 2014: $163,702Net Income 2014: -$33,2682014Revenue 2015: $163,087Expenses 2015: $169,473Net Income 2015: -$6,3862015Revenue 2016: $117,192Expenses 2016: $147,930Net Income 2016: -$30,7382016Revenue 2017: $131,311Expenses 2017: $146,568Net Income 2017: -$15,2572017Revenue 2018: $153,711Expenses 2018: $141,804Net Income 2018: $11,9072018Revenue 2019: $115,489Expenses 2019: $169,458Net Income 2019: -$53,9692019Revenue 2020: $157,270Expenses 2020: $177,377Net Income 2020: -$20,1072020Revenue 2022: $72,265Expenses 2022: $156,041Net Income 2022: -$83,7762022Revenue 2023: $77,824Expenses 2023: $77,810Net Income 2023: $142023Revenue 2024: $95,086Expenses 2024: $102,134Net Income 2024: -$7,0482024Revenue 2025: $83,285Expenses 2025: $14,880Net Income 2025: $68,4052025

Highlighted filing

2014

Revenue$130,434
Expenses$163,702
Net Income-$33,268
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 5, 2015
Return Version
2013v4.0
Gross Receipts
$130,434
Mission and Program Overview

Mission

Supports the kentucky head start community's efforts to enrich the lives of children and families in the commonwealth through advocacy, collaboration and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$219,806$223,577▲ $3,771
Cash and Non-Interest-Bearing Accounts$53,726$39,633▼ $14,093
Accounts Receivable$79,337$23,400▼ $55,937
Land, Buildings, and Equipment, Net$7,910$6,787▼ $1,123
Prepaid Expenses and Deferred Charges-$100-
Total Assets$360,779$293,497▼ $67,282
Liabilities
Accounts Payable and Accrued Expenses$40,854$6,420▼ $34,434
Total Liabilities$40,854$6,420▼ $34,434
Net Assets / Fund Balance
Unrestricted Net Assets$319,925$287,077▼ $32,848
Total Net Assets Fund Balance$319,925$287,077▼ $32,848
Total Liabilities and Net Assets / Fund Balance$360,779$293,497▼ $67,282

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,787$2,892$9,679
Compensation and Service Providers

Board Members and Trustees

NameTitle
Betty BanksDirector
Carol ElderDirector
Carol HugheyDirector
Colleen MendelDirector
Frances SmithDirector
Jacqui ThornburgDirector
Jane BerryDirector
Janice MarcumDirector
Kathy DarstDirector
Kevin NixDirector
Kim FithianDirector
Laurie WolsingDirector
Linda HamptonDirector
Lois MassengillDirector
Melinda MalinDirector
Michael SimpsonDirector
Michelle SchulerDirector
Molly MccomasDirector
Pam SmithDirector
Pam WilliamsDirector
Rebecca MooreDirector
Renee SextonDirector
Sheila ThomasDirector
Tammy CaudillDirector
Tish ColdironDirector
Tracy JenkinsDirector
Charlene Engle1st Vice Pre
Toby Miller2nd Vice Pre
Latoya Mcintosh3rd Vice Pre
John RodenParliamentar
Peggy GrantPublic Relat
Sheila ThomasSecretary
Charlotte BurchfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$32,887
Program Service Revenue
$93,742
Investment Income
$3,772
Other Revenue
$33
Change in Net Assets
$-33,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$130,434
Total Revenue per Audited Statements
$130,434
Total Revenue per Form 990
$130,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$163,702
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
Fees for Services Management-$62,415-$62,415
Conferences and Meetings$31,559$5,631-$37,190
Fees for Services Lobbying-$11,305-$11,305
Fees for Services Accounting-$8,480-$8,480
Occupancy-$6,146-$6,146
Travel-$5,409-$5,409
Insurance-$3,117-$3,117
Depreciation Depletion-$2,892-$2,892
Information Technology-$2,736-$2,736
All Other Expenses$1,500$1,145-$2,645
Fees for Services Other-$1,912-$1,912
Office Expenses$305$1,200-$1,505
Other Expenses$4,000$1,395-$1,395
Fees for Services Legal-$375-$375
Total Functional Expenses$42,364$121,338$0$163,702

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$163,702
Total Expenses per Audited Statements$163,702
Total Expenses per Form 990$163,702
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
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

The treasurer reviews and approves the return on behalf of the association.

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

The executive committee consisting of the elected officers of the association have primary responsibility for oversight, monitoring and enforcement of the implementation of the conflict of interest policy and code of conduct policy as outlined in the approved financial policies and procedures of the association.

Form 990, Page 6, Part VI, Line 19

The documents will be made available to the public upon request

Filing and Contact Details

Filer

EIN
61-1168641
Phone
5026070770

Signing Officer

Name
Alicia Polston
Title
President
Phone
5026070770
Signed
2015-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alicia K Polston
Formed
1983
Legal Domicile
Ky
Voting Board Members
33
Independent Board Members
33
Employees
0
Volunteers
75

Preparer

Preparer
Earl L Calhoun
Phone
2708860880
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

The family development credential program and early childhood summer institute program ceased due to change of executive director.

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

SCHOLARSHIP

Form 990, Part XI, Line 9

Prior year adjustment 420

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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AffiliatedGroupSchedule/AffiliatedScheduleGrp/USAddress/State0GA
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IRS990/ActivityOrMissionDesc0SUPPORTS THE KENTUCKY HEAD START COMMUNITY'S EFFORTS TO ENRICH THE LIVES OF CHILDREN AND FAMILIES IN THE COMMONWEALTH THROUGH ADVOCACY, COLLABORATION AND TRAINING.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.39$0.02$1.37$0.83$0.15$0.68
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.69$0.95$1.02$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.76$0.78$0.78$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.76$0.72$1.56$0.84
2020Detailed filing. Detailed filing data is available for this year.$1.90$0.02$1.88$1.57$1.77$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.10$0.02$2.08$1.15$1.69$0.54
2018Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$1.54$1.42$0.12
2017Summary only. Only limited summary data is available for this year.$2.58$0.08$1.31$1.47$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$1.17$1.48$0.31
2015Summary only. Only limited summary data is available for this year.$2.87$0.06$1.63$1.69$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.93$0.06$2.87$1.30$1.64$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.41$3.20$1.50$1.07$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.46$2.77$2.30
2011Summary only. Only limited summary data is available for this year.$3.13$0.00$3.13$2.63$2.92$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.00$3.43$5.06