Civic Intelligence

Northern Kentucky Junior Volleyball

EIN 61-1194041 • 501(c)3 • Covington, KY

Profile

The northern kentucky junior volleyball program prepares area student athletes for collegiate level play through the junior olympic program. We provide a consistent and outstanding program for development of young female athletes. The program emphasizes a balance of fundamentals, teamwork and enjoyment of the game. Our program also provides an opportunity for athletes to pursue a sports career by being observed and recruited to play at the college level.

P O Box 175852Covington, KY 41017

www.nkjv.net

Siviq Scores

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

Liabilities / Assets

75th percentile

0.19x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.18x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

54th percentile

6.0%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$9,565

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

30th percentile

-4.0%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-0.5%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$500,434

Down $20,853 (-4.0%) from 2024

Liabilities

Down

$96,566

Down $53,439 (-36%) from 2024

Net Assets

Up

$403,868

Up $32,586 (+8.8%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin54th percentile

Revenue

Down

$545,388

Down $2,581 (-0.5%) from 2024

Expenses

Up

$512,802

Up $25,413 (+5.2%) from 2024

Net Income

Down

$32,586

Down $27,994 (-46%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$600K$400K$200K$0Assets 2010: $94,510Liabilities 2010: $8,284Net Assets 2010: $86,2262010Assets 2011: $98,417Liabilities 2011: $10,928Net Assets 2011: $87,4892011Assets 2012: $113,307Liabilities 2012: $16,871Net Assets 2012: $96,4362012Assets 2013: $107,777Liabilities 2013: $14,403Net Assets 2013: $93,3742013Assets 2014: $140,410Liabilities 2014: $37,620Net Assets 2014: $102,7902014Assets 2015: $151,900Liabilities 2015: $25,476Net Assets 2015: $126,4242015Assets 2016: $151,988Liabilities 2016: $28,644Net Assets 2016: $123,3442016Assets 2017: $135,541Liabilities 2017: $24,516Net Assets 2017: $111,0252017Assets 2018: $143,574Liabilities 2018: $34,253Net Assets 2018: $109,3212018Assets 2019: $172,618Liabilities 2019: $36,047Net Assets 2019: $136,5712019Assets 2020: $165,428Liabilities 2020: $44,673Net Assets 2020: $120,7552020Assets 2021: $288,366Liabilities 2021: $39,957Net Assets 2021: $248,4092021Assets 2022: $334,817Liabilities 2022: $34,192Net Assets 2022: $300,6252022Assets 2023: $373,932Liabilities 2023: $63,230Net Assets 2023: $310,7022023Assets 2024: $521,287Liabilities 2024: $150,005Net Assets 2024: $371,2822024Assets 2025: $500,434Liabilities 2025: $96,566Net Assets 2025: $403,8682025

Highlighted filing

2025

Assets$500,434
Liabilities$96,566
Net Assets$403,868
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $279,768Expenses 2010: $266,105Net Income 2010: $13,6632010Expenses 2011: $258,5922011Expenses 2012: $275,7442012Expenses 2013: $289,5932013Revenue 2014: $344,474Expenses 2014: $335,058Net Income 2014: $9,4162014Revenue 2015: $401,814Expenses 2015: $378,180Net Income 2015: $23,6342015Revenue 2016: $410,140Expenses 2016: $413,220Net Income 2016: -$3,0802016Revenue 2017: $448,882Expenses 2017: $461,201Net Income 2017: -$12,3192017Revenue 2018: $525,314Expenses 2018: $527,018Net Income 2018: -$1,7042018Revenue 2019: $593,889Expenses 2019: $566,639Net Income 2019: $27,2502019Revenue 2020: $470,628Expenses 2020: $486,445Net Income 2020: -$15,8172020Revenue 2021: $612,993Expenses 2021: $485,339Net Income 2021: $127,6542021Revenue 2022: $575,125Expenses 2022: $522,909Net Income 2022: $52,2162022Revenue 2023: $561,186Expenses 2023: $551,109Net Income 2023: $10,0772023Revenue 2024: $547,969Expenses 2024: $487,389Net Income 2024: $60,5802024Revenue 2025: $545,388Expenses 2025: $512,802Net Income 2025: $32,5862025

Highlighted filing

2025

Revenue$545,388
Expenses$512,802
Net Income$32,586
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
$500,434
Liabilities
$96,566
Net assets
$403,868
Revenue
$545,388
Expenses
$512,802
Net income
$32,586
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.97$4.04$5.45$5.13$0.33
2024Summary only. Only limited summary data is available for this year.$5.21$1.50$3.71$5.48$4.87$0.61
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.63$3.11$5.61$5.51$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.34$3.01$5.75$5.23$0.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.40$2.48$6.13$4.85$1.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.45$1.21$4.71$4.86$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.36$1.37$5.94$5.67$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.34$1.09$5.25$5.27$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.25$1.11$4.49$4.61$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.52$0.29$1.23$4.10$4.13$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.52$0.25$1.26$4.02$3.78$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.38$1.03$3.44$3.35$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.14$0.93$2.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.17$0.96$2.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.11$0.87$2.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.08$0.86$2.80$2.66$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 25, 2026
Return Version
2024v5.5
Gross Receipts
$545,388
Mission and Program Overview

Mission

The northern kentucky junior volleyball program prepares area student athletes for collegiate level play through the junior olympic program. We provide a consistent and outstanding program for development of young female athletes. The program emphasizes a balance of fundamentals, teamwork and enjoyment of the game. Our program also provides an opportunity for athletes to pursue a sports career by being observed and recruited to play at the college level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$371,282$403,868▲ $32,586
Savings and Temporary Cash Investments$310,784$377,794▲ $67,010
Cash and Non-Interest-Bearing Accounts$210,503$122,640▼ $87,863
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$521,287$500,434▼ $20,853
Liabilities
Deferred Revenue$143,375$77,300▼ $66,075
Accounts Payable and Accrued Expenses$6,630$19,266▲ $12,636
Total Liabilities$150,005$96,566▼ $53,439
Net Assets / Fund Balance
Total Net Assets Fund Balance$371,282$403,868▲ $32,586
Total Liabilities and Net Assets / Fund Balance$521,287$500,434▼ $20,853
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jim DelongTrustee-$9,565$9,565
Anna FickerTrustee-$8,410$8,410
Jay ChungTrustee-$8,235$8,235
Victoria FleissnerTrusteePT$6,680$6,680
Leah FrymanTrusteePT$2,560$2,560

Board Members and Trustees

NameTitle
Jack McelveenPresident
Marc KirschenbaumTrustee
Jennifer WiseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$450,594
Program Service Revenue
$79,800
Investment Income
$10,400
Other Revenue
$4,594
All Other Contributions
$712
Change in Net Assets
$32,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,602
Salaries, Compensation, and Employee Benefits$10,400
Grants and Similar Amounts Paid$3,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$124,222--$124,222
Travel$41,765--$41,765
Other Expenses$37,055--$37,055
All Other Expenses$14,330--$14,330
Office Expenses$12,602--$12,602
Current Officers, Directors, Trustees, and Key Employees$10,400--$10,400
Grants to Domestic Individuals$3,800--$3,800
Fees for Services Other$532--$532
Interest$203--$203
Total Functional Expenses$512,802$0$0$512,802
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
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
No
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

“The 990 is reviewed by the board prior to filing.”

Form 990, Part VI, Section C, Line 19

“All documents are maintained at the home of the treasurer and are available to the public upon written or verbal request.”

Filing and Contact Details

Filer

Filer Name
Northern Kentucky Junior Volleyball
EIN
61-1194041
Phone
8596206520
Address
P O BOX 175852, COVINGTON, KY 41017

Signing Officer

Name
Jennifer L Wise
Title
Treasurer
Phone
8596206520
Signed
2026-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Mcelveen
Formed
1983
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Rudler Psc
Address
809 WRIGHTS SUMMIT PARKWAY SUITE, 200, FT WRIGHT, KY 41011
Preparer
Jeff Epplen
Phone
8593311717
Raw XML AppendixShowing 400 of 405 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.

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IRS990/ProgramServiceRevenueGrp/Desc1PRETRYOUT CLINIC FEES
IRS990/ProgramServiceRevenueGrp/Desc2NKJV TOURNAMENT - OTHE
IRS990/ProgramServiceRevenueGrp/Desc3TRYOUT GYM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt050575
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110370
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29705
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt39150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt050575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29705
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0434098
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013113
IRS990/PYOtherExpensesAmt0476989
IRS990/PYOtherRevenueAmt025312
IRS990/PYProgramServiceRevenueAmt075446
IRS990/PYRevenuesLessExpensesAmt060580
IRS990/PYSalariesCompEmpBnftPaidAmt010400
IRS990/PYTotalExpensesAmt0487389
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0547969
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt032586
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt084394
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0371282
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0403868
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0310784
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0377794
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0434098
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0472275
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0474897
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0515486
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02570
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt044
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt079800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt075776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt073887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt088194
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt091625
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt02380
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010400
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt044
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IRS990ScheduleA/InvestmentIncomePYPct00.00550
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0565717
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0609491
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0545388
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0561186
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0575125
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0612993
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IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MAINTAINED AT THE HOME OF THE TREASURER AND ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0500434
IRS990/TotalAssetsGrp/BOYAmt0521287
IRS990/TotalAssetsGrp/EOYAmt0500434
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0450594
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0512802
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150005
IRS990/TotalLiabilitiesEOYAmt096566
IRS990/TotalLiabilitiesGrp/BOYAmt0150005
IRS990/TotalLiabilitiesGrp/EOYAmt096566
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0371282
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0403868
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0512802
IRS990/TotalProgramServiceRevenueAmt079800
IRS990/TotalReportableCompFromOrgAmt035450
IRS990/TotalRevenueGrp/ExclusionAmt010400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0545388
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0521287
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0500434
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt041765
IRS990/TravelGrp/TotalAmt041765
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd041017
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.NKJV.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER L WISE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08596206520
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-25
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0809 WRIGHTS SUMMIT PARKWAY SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FT WRIGHT
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF EPPLEN

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