Civic Intelligence

Association of State Dam Safety

EIN 61-1209406 • 501(c)3 • Lexington, KY

Profile

Asdso is a professional organization focusing on improving dam safety practices in the u.s through education, communication, policy advocacy and data analysis.

239 South LimestoneLexington, KY 40508

damsafety.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.23x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.21x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

57th percentile

8.1%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$237,725

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$3,734,958

Up $818,308 (+28%) from 2023

Liabilities

Down

$856,417

Down $229,421 (-21%) from 2023

Net Assets

Up

$2,878,541

Up $1,047,729 (+57%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin57th percentile

Revenue

Up

$3,997,611

Up $1,009,661 (+34%) from 2023

Expenses

Up

$3,674,495

Up $494,709 (+16%) from 2023

Net Income

Up

$323,116

Up $514,952 (+268%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,504,309Liabilities 2011: $479,569Net Assets 2011: $1,024,7402011Assets 2012: $1,391,456Liabilities 2012: $439,041Net Assets 2012: $952,4152012Assets 2013: $1,414,865Liabilities 2013: $368,682Net Assets 2013: $1,046,1832013Assets 2014: $2,064,382Liabilities 2014: $956,617Net Assets 2014: $1,107,7652014Assets 2015: $2,122,982Liabilities 2015: $1,148,187Net Assets 2015: $974,7952015Assets 2016: $2,161,028Liabilities 2016: $1,223,548Net Assets 2016: $937,4802016Assets 2017: $2,233,072Liabilities 2017: $1,207,022Net Assets 2017: $1,026,0502017Assets 2018: $2,447,912Liabilities 2018: $1,227,304Net Assets 2018: $1,220,6082018Assets 2019: $2,362,614Liabilities 2019: $1,113,700Net Assets 2019: $1,248,9142019Assets 2020: $2,441,473Liabilities 2020: $1,055,737Net Assets 2020: $1,385,7362020Assets 2021: $3,317,113Liabilities 2021: $1,274,428Net Assets 2021: $2,042,6852021Assets 2022: $3,255,214Liabilities 2022: $1,355,507Net Assets 2022: $1,899,7072022Assets 2023: $2,916,650Liabilities 2023: $1,085,838Net Assets 2023: $1,830,8122023Assets 2025: $3,734,958Liabilities 2025: $856,417Net Assets 2025: $2,878,5412025

Highlighted filing

2025

Assets$3,734,958
Liabilities$856,417
Net Assets$2,878,541
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,413,135Expenses 2011: $2,209,833Net Income 2011: $203,3022011Revenue 2012: $2,291,826Expenses 2012: $2,361,799Net Income 2012: -$69,9732012Revenue 2013: $2,354,443Expenses 2013: $2,279,616Net Income 2013: $74,8272013Revenue 2014: $1,998,315Expenses 2014: $2,015,201Net Income 2014: -$16,8862014Revenue 2015: $2,058,901Expenses 2015: $2,118,276Net Income 2015: -$59,3752015Revenue 2016: $2,081,504Expenses 2016: $2,114,601Net Income 2016: -$33,0972016Revenue 2017: $2,142,333Expenses 2017: $2,112,388Net Income 2017: $29,9452017Revenue 2018: $2,693,329Expenses 2018: $2,498,138Net Income 2018: $195,1912018Revenue 2019: $2,844,598Expenses 2019: $2,838,614Net Income 2019: $5,9842019Revenue 2020: $2,582,557Expenses 2020: $2,466,498Net Income 2020: $116,0592020Revenue 2021: $2,325,365Expenses 2021: $1,889,924Net Income 2021: $435,4412021Revenue 2022: $3,233,595Expenses 2022: $3,212,893Net Income 2022: $20,7022022Revenue 2023: $2,987,950Expenses 2023: $3,179,786Net Income 2023: -$191,8362023Revenue 2025: $3,997,611Expenses 2025: $3,674,495Net Income 2025: $323,1162025

Highlighted filing

2025

Revenue$3,997,611
Expenses$3,674,495
Net Income$323,116
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
$3,734,958
Liabilities
$856,417
Net assets
$2,878,541
Revenue
$3,997,611
Expenses
$3,674,495
Net income
$323,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.86$2.88$4.00$3.67$0.32
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$1.09$1.83$2.99$3.18$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$1.36$1.90$3.23$3.21$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$1.27$2.04$2.33$1.89$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$1.06$1.39$2.58$2.47$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$1.11$1.25$2.84$2.84$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$1.23$1.22$2.69$2.50$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$1.21$1.03$2.14$2.11$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.16$1.22$0.94$2.08$2.11$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.12$1.15$0.97$2.06$2.12$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.96$1.11$2.00$2.02$0.02
2013Summary only. Only limited summary data is available for this year.$1.41$0.37$1.05$2.35$2.28$0.07
2012Summary only. Only limited summary data is available for this year.$1.39$0.44$0.95$2.29$2.36$0.07
2011Summary only. Only limited summary data is available for this year.$1.50$0.48$1.02$2.41$2.21$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 16, 2026
Return Version
2024v5.5
Gross Receipts
$4,594,552
Mission and Program Overview

Mission

Asdso is a professional organization focusing on improving dam safety practices in the u.s through education, communication, policy advocacy and data analysis.

Provides education, information and assistance to dam safety programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,271,457$1,780,709▲ $509,252
Land, Buildings, and Equipment, Net$1,057,679$1,035,529▼ $22,150
Cash and Non-Interest-Bearing Accounts$285,309$509,347▲ $224,038
Accounts Receivable$319,106$324,949▲ $5,843
Savings and Temporary Cash Investments$180,758--
Prepaid Expenses and Deferred Charges$185,085$76,123▼ $108,962
Investments Other Securities-$1,332-
Total Assets$3,321,708$3,734,958▲ $413,250
Other Assets Total$22,314$6,969▼ $15,345
Liabilities
Other Liabilities$669,692$645,989▼ $23,703
Mortgage Notes Payable Secured by Investment Property$197,850$151,043▼ $46,807
Accounts Payable and Accrued Expenses$99,870$59,385▼ $40,485
Total Liabilities$967,412$856,417▼ $110,995
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,354,296$2,878,541▲ $524,245
Total Net Assets Fund Balance$2,354,296$2,878,541▲ $524,245
Total Liabilities and Net Assets / Fund Balance$3,321,708$3,734,958▲ $413,250

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$854,531$319,210$1,173,741
Land$150,000-$150,000
Equipment$30,998$108,327$139,325
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori C SpragensExecutive DirectorFT$183,048$54,677$237,725

Board Members and Trustees

NameTitle
Jennifer WilliamsAdvisory Committee Chair
Sharon TapiaPast President
Mia KannikPresident
David GriffinPresident-elect
Ben WagnerDirector
Janice ShuteDirector
Jon EgganDirector
Keith ConradDirector
Kent FinemoreDirector
Michelle HaseDirector
Sushil ChaudharyDirector
William MckercherDirector
William VinsonDirector
Terry MedleySecretary
John RocheTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,391,676
Program Service Revenue
$2,606,841
Investment Income
$-906
Other Revenue
$0
All Other Contributions
$21,499
Change in Net Assets
$323,116

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,997,611
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$233,842
Total Revenue per Audited Statements
$4,231,453
Total Revenue per Form 990
$3,997,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,870,348
Salaries, Compensation, and Employee Benefits$784,147
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$64,706$1,046,093-$1,110,799
Other Salaries and Wages-$438,884-$438,884
Current Officers, Directors, Trustees, and Key Employees-$191,903-$191,903
All Other Expenses$703$156,028-$156,731
Travel$28,472$67,436-$95,908
Other Expenses$500$73,312-$73,312
Pension Plan Contributions-$64,420-$64,420
Depreciation Depletion-$47,625-$47,625
Other Employee Benefits-$45,071-$45,071
Payroll Taxes-$43,869-$43,869
Fees for Services Accounting-$42,421-$42,421
Insurance-$23,553-$23,553
Office Expenses$4,176$19,282-$23,458
Grants to Domestic Individuals$20,000--$20,000
Interest-$12,552-$12,552
Occupancy-$6,936-$6,936
Total Functional Expenses$910,782$2,763,713$0$3,674,495

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues and Registrations Fees Rec in Advance$565,924
Accrued Expenses$76,230
Operating Lease Liabilities$3,411
Accrued Interest$424
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 B, Line 11B

“A draft copy of the 990 is emailed to officers for their review before filing.”

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

“The board performs annual review and adjust salary accordingly.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Association of State Dam Safety
EIN
61-1209406
Phone
8595502788
Address
239 SOUTH LIMESTONE, LEXINGTON, KY 40508

Signing Officer

Name
Lori Spragens
Title
Executive Director
Phone
8592575140
Signed
2026-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Spragens
Formed
1991
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
6
Volunteers
0

Preparer

Firm
Young & Wadlington Pllc
Address
800 CORPORATE DR SUITE 230, LEXINGTON, KY 40503
Preparer
Diana L Hughes
Phone
8594751010
Raw XML AppendixShowing 400 of 557 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/AccountsReceivableGrp/EOYAmt0324949
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDES EDUCATION, INFORMATION AND ASSISTANCE TO DAM SAFETY PROGRAMS.
IRS990/AllOtherContributionsAmt021499
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ASDSO - LORI SPRAGENS
IRS990/BooksInCareOfDetail/PhoneNum08595502788
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0239 SOUTH LIMESTONE
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IRS990/Desc0THE ASSOC WORKS TOWARD INCREASING DAM SAFETY IN THE US BY PROVIDING EDUCATIONAL TOOLS & FORUMS FOR DAM ENGINEERS & DAM OWNERS, BY COORDINATING A COMMUNICATION NETWORK WITHIN THE DAM COMMUNITY,OFFERING AN INFORMATION CLEARINGHOUSE ON DAM SAFETY ADVOCATING FOR STRONG STATE AND FEDERAL POLICIES ON DAM SAFETY AND ADMINISTERING PUBLIC AWARENESS PROGRAMS. AS PART OF THE ASSOCIATION'S GOAL TO PROMOTE AND SHARE BEST PRACTICES IN DAM SAFETY, IN ORDER TO REDUCE THE RISK ASSOCIATED WITH THEIR DAM(S), THE ASSOCIATION OFFERED A NUMBER OF PEER REVIEWS TO DAM OWNERS/OPERATORS. SERVICES INCLUDED PROVIDING A TEAM OF DAM SAFETY PROGRAM EXPERTS TO THE OWNER TO REVIEW, WRITE A REPORT AND MAKE RECOMMENDATIONS TO THE OWNERS ON HOW TO IMPROVE THEIR PROGRAMS BASED ON ASSOCIATION GUIDELINES AND INDUSTRY STANDARDS. NEW SERVICES UNDER THIS PROGRAM INCLUDED THE DEVELOPMENT OF PROCEDURES FOR PERFORMING FERC-MANDATED OWNERS' DAM SAFETY PROGRAM AUDITS.
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IRS990/Form990PartVIISectionAGrp/PersonNm3MIA KANNIK
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IRS990/Form990PartVIISectionAGrp/PersonNm7TERRY MEDLEY
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IRS990/Form990PartVIISectionAGrp/PersonNm11BEN WAGNER
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IRS990/Form990PartVIISectionAGrp/PersonNm13JANICE SHUTE
IRS990/Form990PartVIISectionAGrp/PersonNm14KEITH CONRAD
IRS990/Form990PartVIISectionAGrp/PersonNm15JENNIFER WILLIAMS
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