Civic Intelligence

Kentucky Magistrates & Commissioners

EIN 61-1182962 • 501(c)6 • Frankfort, KY

Profile

Exchange of ideas among county government leaders for the benefit of the commonwealth.

350 Englewood DrFrankfort, KY 40601

n/A

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

81st percentile

18%

Higher net margin than 81% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

63rd percentile

9.6%

Faster asset growth than 63% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-2.7%

Faster revenue growth than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets20th percentile

Assets

Up

$1,058,064

Up $92,688 (+9.6%) from 2024

Liabilities

Down

$6,896

Down $13,728 (-67%) from 2024

Net Assets

Up

$1,051,168

Up $106,416 (+11%) from 2024

Operations
Liabilities / Revenue21st percentileNet Margin81st percentile

Revenue

Down

$603,834

Down $16,787 (-2.7%) from 2024

Expenses

Up

$497,418

Up $13,228 (+2.7%) from 2024

Net Income

Down

$106,416

Down $30,015 (-22%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.5M$1.0M$500K$0Assets 2012: $475,411Liabilities 2012: $101,190Net Assets 2012: $374,2212012Assets 2013: $457,424Liabilities 2013: $8,191Net Assets 2013: $449,2332013Assets 2014: $450,283Liabilities 2014: $0Net Assets 2014: $450,2832014Assets 2015: $479,677Liabilities 2015: $5,143Net Assets 2015: $474,5342015Assets 2016: $580,683Liabilities 2016: $22,809Net Assets 2016: $557,8742016Assets 2017: $620,958Liabilities 2017: $14,568Net Assets 2017: $606,3902017Assets 2018: $613,496Liabilities 2018: $5,628Net Assets 2018: $607,8682018Assets 2019: $651,178Liabilities 2019: $19,682Net Assets 2019: $631,4962019Assets 2020: $698,319Liabilities 2020: $20,778Net Assets 2020: $677,5412020Assets 2021: $764,483Liabilities 2021: $19,682Net Assets 2021: $744,8012021Assets 2022: $792,619Liabilities 2022: $16,320Net Assets 2022: $776,2992022Assets 2023: $825,945Liabilities 2023: $17,624Net Assets 2023: $808,3212023Assets 2024: $965,376Liabilities 2024: $20,624Net Assets 2024: $944,7522024Assets 2025: $1,058,064Liabilities 2025: $6,896Net Assets 2025: $1,051,1682025

Highlighted filing

2025

Assets$1,058,064
Liabilities$6,896
Net Assets$1,051,168
Open 2025 Filing

Operations Trend

Revenue Growth25th percentile

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

$800K$600K$400K$200K$0Expenses 2012: $262,8072012Expenses 2013: $274,8622013Revenue 2014: $296,426Expenses 2014: $295,376Net Income 2014: $1,0502014Revenue 2015: $307,361Expenses 2015: $283,110Net Income 2015: $24,2512015Revenue 2016: $357,714Expenses 2016: $296,210Net Income 2016: $61,5042016Revenue 2017: $379,648Expenses 2017: $331,132Net Income 2017: $48,5162017Revenue 2018: $358,948Expenses 2018: $357,470Net Income 2018: $1,4782018Revenue 2019: $411,328Expenses 2019: $387,700Net Income 2019: $23,6282019Revenue 2020: $442,202Expenses 2020: $396,157Net Income 2020: $46,0452020Revenue 2021: $442,161Expenses 2021: $374,901Net Income 2021: $67,2602021Revenue 2022: $458,663Expenses 2022: $427,165Net Income 2022: $31,4982022Revenue 2023: $500,633Expenses 2023: $468,611Net Income 2023: $32,0222023Revenue 2024: $620,621Expenses 2024: $484,190Net Income 2024: $136,4312024Revenue 2025: $603,834Expenses 2025: $497,418Net Income 2025: $106,4162025

Highlighted filing

2025

Revenue$603,834
Expenses$497,418
Net Income$106,416
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,058,064
Liabilities
$6,896
Net assets
$1,051,168
Revenue
$603,834
Expenses
$497,418
Net income
$106,416
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.01$1.05$0.60$0.50$0.11
2024Summary only. Only limited summary data is available for this year.$0.97$0.02$0.94$0.62$0.48$0.14
2023Summary only. Only limited summary data is available for this year.$0.83$0.02$0.81$0.50$0.47$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.02$0.78$0.46$0.43$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.02$0.74$0.44$0.37$0.07
2020Summary only. Only limited summary data is available for this year.$0.70$0.02$0.68$0.44$0.40$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.02$0.63$0.41$0.39$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.01$0.61$0.36$0.36$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.01$0.61$0.38$0.33$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.02$0.56$0.36$0.30$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.31$0.28$0.02
2014Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$0.30$0.30$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.01$0.45$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.10$0.37$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 9, 2025
Return Version
2024v5.2
Gross Receipts
$603,834
Mission and Program Overview

Mission

Exchange of ideas among county government leaders for the benefit of the commonwealth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$896,220$986,950▲ $90,730
Cash and Non-Interest-Bearing Accounts$69,156$71,114▲ $1,958
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$965,376$1,058,064▲ $92,688
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$20,299$6,261▼ $14,038
Deferred Revenue$325$635▲ $310
Total Liabilities$20,624$6,896▼ $13,728
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$944,752$1,051,168▲ $106,416
Total Net Assets Fund Balance$944,752$1,051,168▲ $106,416
Total Liabilities and Net Assets / Fund Balance$965,376$1,058,064▲ $92,688
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Michael Logsdon - Oldham CoPast President
Rich Liebe - Christian CoPresident
Gary Morgan - Jessamine CoVice President
Stevie Givens - Butler CoVice President
Jacqalynn Riley-grant CoBoard Member
Monti Collins-marshall CoBoard Member
Bart Woodrum - Casey CoDirector
Ronnie Akers - Floyd CoDirector
Tony Felker-webster CoSecretary
Jonathon Dobbs - Wayne CoSgt. At Arms
Liles Taylor - Woodford CoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$566,848
Investment Income
$36,986
Other Revenue
$0
Change in Net Assets
$106,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,914
Other Expenses$100,504
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$303,244--$303,244
Pension Plan Contributions$55,270--$55,270
Payroll Taxes$23,396--$23,396
Travel$19,817--$19,817
Occupancy$18,000--$18,000
Other Employee Benefits$15,004--$15,004
Office Expenses$11,489--$11,489
Conferences and Meetings$10,050--$10,050
Fees for Services Accounting$4,825--$4,825
Insurance$4,242--$4,242
Other Expenses$2,478--$2,478
All Other Expenses$677--$677
Total Functional Expenses$497,418$0$0$497,418
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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, Part VI, Section B, Line 11B

“Reviewed by executive director and administrative assistant.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kentucky Magistrates & Commissioners
EIN
61-1182962
Phone
5022235510
Address
350 ENGLEWOOD DR, FRANKFORT, KY 40601

Signing Officer

Name
J C Young
Title
Executive Director
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
3

Preparer

Firm
Charles T Mitchell Co Pllc
Address
229 W MAIN ST STE 103, FRANKFORT, KY 40601
Preparer
Ryan Moore CPA
Phone
5022277395
Raw XML Appendix387 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
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IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
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IRS990/DepreciationDepletionGrp/TotalAmt00
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IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm2TONY FELKER-WEBSTER CO
IRS990/Form990PartVIISectionAGrp/PersonNm3RONNIE AKERS - FLOYD CO
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IRS990/Form990PartVIISectionAGrp/PersonNm5MONTI COLLINS-MARSHALL CO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Sgt. At Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Past President
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IRS990/OccupancyGrp/TotalAmt018000
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IRS990/OfficeExpensesGrp/TotalAmt011489
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2LEGISLATION
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0303244
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt023396
IRS990/PayrollTaxesGrp/TotalAmt023396
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt055270
IRS990/PensionPlanContributionsGrp/TotalAmt055270
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYTotalRevenueAmt0620621
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY EXECUTIVE DIRECTOR AND ADMINISTRATIVE ASSISTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01058064
IRS990/TotalAssetsGrp/BOYAmt0965376
IRS990/TotalAssetsGrp/EOYAmt01058064
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0497418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020624
IRS990/TotalLiabilitiesEOYAmt06896
IRS990/TotalLiabilitiesGrp/BOYAmt020624
IRS990/TotalLiabilitiesGrp/EOYAmt06896
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0944752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01051168
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt012100
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt012100
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IRS990/TotalProgramServiceRevenueAmt0566848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0603834
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0603834
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0965376
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01058064
IRS990/TravelGrp/ProgramServicesAmt019817
IRS990/TravelGrp/TotalAmt019817
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0350 ENGLEWOOD DR
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040601
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0J C YOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY MAGISTRATES & COMMISSIONERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611182962
ReturnHeader/Filer/PhoneNum05022235510
ReturnHeader/Filer/USAddress/AddressLine1Txt0350 ENGLEWOOD DR
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0610567366
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHARLES T MITCHELL CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0229 W MAIN ST STE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040601
ReturnHeader/PreparerPersonGrp/PhoneNum05022277395
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ryan Moore CPA
ReturnHeader/ReturnTs02025-12-09T11:03:11-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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