Civic Intelligence

Kentucky Assn of School Superintendents

EIN 61-1190667 • 501(c)6 • Franklin, KY

View Organization Page

Profile

Association of superintendents

PO Box 761Franklin, KY 42135

www.kysupts.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

49th percentile

3.4%

Higher net margin than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

87th percentile

$154,948

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 25.9% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

53rd percentile

5.0%

Faster asset growth than 53% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

44th percentile

2.6%

Faster revenue growth than 44% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$413,825

Up $19,542 (+5.0%) from 2024

Liabilities

Down

$1,341

Down $1,073 (-44%) from 2024

Net Assets

Up

$412,484

Up $20,615 (+5.3%) from 2024

Operations
Liabilities / Revenue30th percentileNet Margin49th percentile

Revenue

Up

$598,237

Up $15,164 (+2.6%) from 2024

Expenses

Up

$577,622

Up $52,152 (+9.9%) from 2024

Net Income

Down

$20,615

Down $36,988 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$800K$600K$400K$200K$0-$200KAssets 2011: $325,321Liabilities 2011: $169,152Net Assets 2011: $156,1692011Assets 2012: $255,663Liabilities 2012: $35,304Net Assets 2012: $220,3592012Assets 2013: $300,525Liabilities 2013: $39,566Net Assets 2013: $260,9592013Assets 2014: $369,798Liabilities 2014: $58,282Net Assets 2014: $311,5162014Assets 2015: $680,052Liabilities 2015: $368,219Net Assets 2015: $311,8332015Assets 2016: $389,596Liabilities 2016: $10,335Net Assets 2016: $379,2612016Assets 2017: $494,048Liabilities 2017: $103,458Net Assets 2017: $390,5902017Assets 2018: $294,934Liabilities 2018: $8,001Net Assets 2018: $286,9332018Assets 2019: $133,219Liabilities 2019: $7,501Net Assets 2019: $125,7182019Assets 2020: $174,334Liabilities 2020: -$217Net Assets 2020: $174,5512020Assets 2021: $251,055Liabilities 2021: $2,186Net Assets 2021: $248,8692021Assets 2022: $328,461Liabilities 2022: $26,944Net Assets 2022: $301,5172022Assets 2023: $337,063Liabilities 2023: $2,797Net Assets 2023: $334,2662023Assets 2024: $394,283Liabilities 2024: $2,414Net Assets 2024: $391,8692024Assets 2025: $413,825Liabilities 2025: $1,341Net Assets 2025: $412,4842025

Highlighted filing

2025

Assets$413,825
Liabilities$1,341
Net Assets$412,484
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $404,803Expenses 2011: $336,976Net Income 2011: $67,8272011Expenses 2012: $347,3942012Revenue 2013: $403,069Expenses 2013: $362,469Net Income 2013: $40,6002013Revenue 2014: $417,220Expenses 2014: $366,663Net Income 2014: $50,5572014Revenue 2015: $403,132Expenses 2015: $402,815Net Income 2015: $3172015Revenue 2016: $452,452Expenses 2016: $385,024Net Income 2016: $67,4282016Revenue 2017: $859,645Expenses 2017: $848,316Net Income 2017: $11,3292017Revenue 2018: $883,636Expenses 2018: $987,293Net Income 2018: -$103,6572018Revenue 2019: $391,640Expenses 2019: $552,855Net Income 2019: -$161,2152019Revenue 2020: $341,347Expenses 2020: $292,514Net Income 2020: $48,8332020Revenue 2021: $399,946Expenses 2021: $325,628Net Income 2021: $74,3182021Revenue 2022: $446,057Expenses 2022: $393,409Net Income 2022: $52,6482022Revenue 2023: $458,652Expenses 2023: $425,903Net Income 2023: $32,7492023Revenue 2024: $583,073Expenses 2024: $525,470Net Income 2024: $57,6032024Revenue 2025: $598,237Expenses 2025: $577,622Net Income 2025: $20,6152025

Highlighted filing

2025

Revenue$598,237
Expenses$577,622
Net Income$20,615
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$413,825
Liabilities
$1,341
Net assets
$412,484
Revenue
$598,237
Expenses
$577,622
Net income
$20,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.01$4.12$5.98$5.78$0.21
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.02$3.92$5.83$5.25$0.58
2023Summary only. Only limited summary data is available for this year.$3.37$0.03$3.34$4.59$4.26$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.27$3.02$4.46$3.93$0.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.02$2.49$4.00$3.26$0.74
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.00$1.75$3.41$2.93$0.49
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.08$1.26$3.92$5.53$1.61
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.08$2.87$8.84$9.87$1.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$1.03$3.91$8.60$8.48$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.90$0.10$3.79$4.52$3.85$0.67
2015Detailed filing. Detailed filing data is available for this year.$6.80$3.68$3.12$4.03$4.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.70$0.58$3.12$4.17$3.67$0.51
2013Summary only. Only limited summary data is available for this year.$3.01$0.40$2.61$4.03$3.62$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.35$2.20$3.47
2011Summary only. Only limited summary data is available for this year.$3.25$1.69$1.56$4.05$3.37$0.68
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$583,073
Mission and Program Overview

Mission

Association of superintendents

To develop the capacity of Superintendents, and those who aspire to the Superintendency, to reach their full potential in transforming their educational systems to produce students who successfully compete in a global society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$321,177$385,332▲ $64,155
Accounts Receivable$15,885$8,950▼ $6,935
Land, Buildings, and Equipment, Net$1$1→ $0
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$337,063$394,283▲ $57,220
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,796$2,413▼ $383
Other Liabilities$1$1→ $0
Total Liabilities$2,797$2,414▼ $383
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$334,266$391,869▲ $57,603
Total Net Assets Fund Balance$334,266$391,869▲ $57,603
Total Liabilities and Net Assets / Fund Balance$337,063$394,283▲ $57,220

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,009-$13,009
Equipment$-13,008$16,109$3,101
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jim FlynnExecutive DirectorFT$141,866$10,000$151,866

Board Members and Trustees

NameTitle
Thom CochranPresident
Charles MortonVice President
Amy ThompsonBoard Member
Buddy BerryBoard Member
David RaleighBoard Member
David TrimbleBoard Member
Demetrius LigginsBoard Member
Donald ShivelyBoard Member
Dustin HowardBoard Member
Jeremy RoachBoard Member
Kenny BellBoard Member
Kirk BiggerstaffBoard Member
Marty PollioBoard Member
Matt MooreBoard Member
Matt RobbinsBoard Member
Matt ThompsonBoard Member
Mike StacyBoard Member
Robbie FletcherBoard Member
Waylon AllenBoard Member
Rob ClaytonImm Past Pres
Patricia ShefferMember at Large
Alvin GarrisonPres-elect
Revenue and Support

Revenue Composition

Contributions and Grants
$17,000
Program Service Revenue
$541,946
Investment Income
$24,127
Other Revenue
$0
Change in Net Assets
$57,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$360,843
Salaries, Compensation, and Employee Benefits$164,627
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$177,999
Current Officers, Directors, Trustees, and Key Employees---$151,866
All Other Expenses---$19,755
Travel---$16,141
Payroll Taxes---$12,761
Other Expenses---$12,391
Office Expenses---$2,939
Insurance---$1,986
Total Functional Expenses$0$0$0$525,470
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section A, Line 6

“Members are School Superintendents”

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

“Following preparation by KASS' outside CPA firm, the 990 will be reviewed by the Association's contract accountant, its Executive Director and President.”

Form 990, Part VI, Section B, Line 15B

“Board of directors approves salaries and raises.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kentucky Assn of School Superintendents
EIN
61-1190667
Phone
8595682140
Address
PO BOX 761, FRANKLIN, KY 42135

Signing Officer

Name
James Flynn
Title
Executive Director
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Ky
Voting Board Members
22
Independent Board Members
22
Employees
1

Preparer

Firm
Charles T Mitchell Co Pllc
Address
229 W MAIN ST STE 103, FRANKFORT, KY 40601
Preparer
Greg Miklavcic CPA
Phone
5022277395
Raw XML AppendixShowing 400 of 502 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/CYGrantsAndSimilarPaidAmt00
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IRS990/CYTotalRevenueAmt0583073
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IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLES MORTON
IRS990/Form990PartVIISectionAGrp/PersonNm4ROB CLAYTON
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