Civic Intelligence

Kentuckiana Construction Education

EIN 61-1280390 • 501(c)3 • Louisville, KY

Profile

To train and educate workers in the construction industry.

1810 Taylor AvenueLouisville, KY 40213

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.48x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.29x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$397,637

Up $72,389 (+22%) from 2022

Liabilities

Up

$189,332

Up $35,274 (+23%) from 2022

Net Assets

Up

$208,305

Up $37,115 (+22%) from 2022

Revenue

Down

$659,539

Down $86,394 (-12%) from 2022

Expenses

Down

$622,423

Down $29,693 (-4.6%) from 2022

Net Income

Down

$37,116

Down $56,701 (-60%) from 2022

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $56,190Liabilities 2010: $91,383Net Assets 2010: -$35,1932010Assets 2011: $77,445Liabilities 2011: $147,440Net Assets 2011: -$69,9952011Assets 2012: $14,396Liabilities 2012: $9,551Net Assets 2012: $4,8452012Assets 2013: $30,027Liabilities 2013: $21,371Net Assets 2013: $8,6562013Assets 2014: $20,189Liabilities 2014: $8,888Net Assets 2014: $11,3012014Assets 2015: $53,590Liabilities 2015: $27,710Net Assets 2015: $25,8802015Assets 2016: $95,226Liabilities 2016: $59,281Net Assets 2016: $35,9452016Assets 2017: $138,049Liabilities 2017: $82,635Net Assets 2017: $55,4142017Assets 2018: $214,163Liabilities 2018: $278,744Net Assets 2018: -$64,5812018Assets 2019: $246,781Liabilities 2019: $285,082Net Assets 2019: -$38,3012019Assets 2020: $226,508Liabilities 2020: $262,895Net Assets 2020: -$36,3872020Assets 2021: $245,728Liabilities 2021: $168,354Net Assets 2021: $77,3742021Assets 2022: $325,248Liabilities 2022: $154,058Net Assets 2022: $171,1902022Assets 2023: $397,637Liabilities 2023: $189,332Net Assets 2023: $208,3052023

Highlighted filing

2023

Assets$397,637
Liabilities$189,332
Net Assets$208,305

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $193,884Expenses 2010: $257,002Net Income 2010: -$63,1182010Revenue 2011: $134,971Expenses 2011: $169,773Net Income 2011: -$34,8022011Revenue 2012: $149,382Expenses 2012: $74,539Net Income 2012: $74,8432012Revenue 2013: $121,543Expenses 2013: $117,731Net Income 2013: $3,8122013Revenue 2014: $125,801Expenses 2014: $123,158Net Income 2014: $2,6432014Revenue 2015: $114,625Expenses 2015: $100,043Net Income 2015: $14,5822015Revenue 2016: $169,047Expenses 2016: $158,983Net Income 2016: $10,0642016Revenue 2017: $263,767Expenses 2017: $244,306Net Income 2017: $19,4612017Revenue 2018: $381,374Expenses 2018: $501,355Net Income 2018: -$119,9812018Revenue 2019: $587,111Expenses 2019: $560,850Net Income 2019: $26,2612019Revenue 2020: $480,135Expenses 2020: $478,220Net Income 2020: $1,9152020Revenue 2021: $615,315Expenses 2021: $501,554Net Income 2021: $113,7612021Revenue 2022: $745,933Expenses 2022: $652,116Net Income 2022: $93,8172022Revenue 2023: $659,539Expenses 2023: $622,423Net Income 2023: $37,1162023

Highlighted filing

2023

Revenue$659,539
Expenses$622,423
Net Income$37,116

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.98$1.89$2.08$6.60$6.22$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.25$1.54$1.71$7.46$6.52$0.94
2021Detailed filing. Detailed filing data is available for this year.$2.46$1.68$0.77$6.15$5.02$1.14
2020Detailed filing. Detailed filing data is available for this year.$2.27$2.63$0.36$4.80$4.78$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.47$2.85$0.38$5.87$5.61$0.26
2018Detailed filing. Detailed filing data is available for this year.$2.14$2.79$0.65$3.81$5.01$1.20
2017Detailed filing. Detailed filing data is available for this year.$1.38$0.83$0.55$2.64$2.44$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.59$0.36$1.69$1.59$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.28$0.26$1.15$1.00$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.09$0.11$1.26$1.23$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.21$0.09$1.22$1.18$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.10$0.05$1.49$0.75$0.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$1.47$0.70$1.35$1.70$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.91$0.35$1.94$2.57$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$659,539
Mission and Program Overview

Mission

To train and educate workers in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$139,515$262,020▲ $122,505
Cash and Non-Interest-Bearing Accounts$62,316$66,158▲ $3,842
Land, Buildings, and Equipment, Net$95,331$62,747▼ $32,584
Prepaid Expenses and Deferred Charges$25,998$4,624▼ $21,374
Inventories for Sale or Use$2,088$2,088→ $0
Total Assets$325,248$397,637▲ $72,389
Liabilities
Other Liabilities$142,722$177,202▲ $34,480
Accounts Payable and Accrued Expenses$11,336$12,130▲ $794
Total Liabilities$154,058$189,332▲ $35,274
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$171,190$208,305▲ $37,115
Total Net Assets Fund Balance$171,190$208,305▲ $37,115
Total Liabilities and Net Assets / Fund Balance$325,248$397,637▲ $72,389

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$62,747$114,292$177,039
Compensation and Service Providers

Board Members and Trustees

NameTitle
Glen BrockDirector
Jamie KaysDirector
Michael KingDirector
Mike BauerlaDirector
Rodney HadleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,518
Program Service Revenue
$644,586
Investment Income
$0
Other Revenue
$12,435
All Other Contributions
$2,518
Change in Net Assets
$37,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$401,332
Salaries, Compensation, and Employee Benefits$221,091
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$287,314--$287,314
Other Salaries and Wages$200,519$4,126-$204,645
Depreciation Depletion$32,584--$32,584
Office Expenses$4,690$22,560-$27,250
Information Technology$19,752--$19,752
Payroll Taxes$16,446--$16,446
Advertising$15,319--$15,319
Travel$8,870--$8,870
Fees for Services Accounting-$4,450-$4,450
Fees for Services Other$2,664$110-$2,774
Conferences and Meetings$1,854--$1,854
Insurance$1,165--$1,165
Total Functional Expenses$591,177$31,246$0$622,423
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Chapter$177,202
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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

The organization's 990 is reviewed by management and signed by an officer of the organization.

Form 990, Part VI, Section B, line 12C

All board members sign conflict of interest statements annually.

Form 990, Part VI, Section C, line 19

The organization's governing documents, financial statements and all other pertinent information is available at the organization's office upon written request.

Filing and Contact Details

Filer

Filer Name
Kentuckiana Construction Education
EIN
61-1280390
Phone
3175964950
Address
1810 Taylor Avenue, Louisville, KY 40213

Signing Officer

Name
John Gaylor
Title
President
Phone
3175964950
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Gaylor
Formed
1974
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
19
Volunteers
0

Preparer

Firm
Amick & Company PSC
Address
410 W Chestnut St Ste 237, Louisville, KY 40202-2323
Preparer
Albert H Klein II
Phone
5025835381
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Rounding -1.

Financial Statement Notes

Part X, Line 2:

The Organization's accounting policy is to provide liabilities for uncertain tax positions when a liability is probable and estimable. Management is not aware of any violation of its tax status as an organization exempt from income taxes.

Raw XML AppendixShowing 400 of 411 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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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0659538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0685367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0615315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0480134
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0587111
IRS990ScheduleA/Total509Grp/TotalAmt03027465
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0659538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0765933
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0615315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0480135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0587120
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03108041
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt062747
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0114292
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0177039
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0177202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Chapter
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization's accounting policy is to provide liabilities for uncertain tax positions when a liability is probable and estimable. Management is not aware of any violation of its tax status as an organization exempt from income taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt062747
IRS990ScheduleD/TotalLiabilityAmt0177202
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's 990 is reviewed by management and signed by an officer of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All board members sign conflict of interest statements annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's governing documents, financial statements and all other pertinent information is available at the organization's office upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Rounding -1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Associated Builders and Contractors of Indiana Kentucky Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0The Organization is a full service merit shop construction trade association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05001 N Shadeland Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Indianapolis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046226
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt013445
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt142925
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Review GL accounts
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Review GL accounts
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Associated Builders and Contractors of IndianaKentucky Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Associated Builders and Contractors of IndianaKentucky Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0325248
IRS990/TotalAssetsEOYAmt0397637
IRS990/TotalAssetsGrp/BOYAmt0325248
IRS990/TotalAssetsGrp/EOYAmt0397637
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02518
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031246
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0591177
IRS990/TotalFunctionalExpensesGrp/TotalAmt0622423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154058
IRS990/TotalLiabilitiesEOYAmt0189332
IRS990/TotalLiabilitiesGrp/BOYAmt0154058
IRS990/TotalLiabilitiesGrp/EOYAmt0189332
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208305
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0591177
IRS990/TotalProgramServiceRevenueAmt0644586
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0657021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0659539
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0325248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0397637
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt08870
IRS990/TravelGrp/TotalAmt08870
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01810 Taylor Avenue
IRS990/USAddress/CityNm0Louisville
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040213
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN GAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03175964950
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kentuckiana Construction Education
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Foundation Trust Fund
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611280390
ReturnHeader/Filer/PhoneNum03175964950
ReturnHeader/Filer/USAddress/AddressLine1Txt01810 Taylor Avenue
ReturnHeader/Filer/USAddress/CityNm0Louisville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040213
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611222794
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amick & Company PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 W Chestnut St Ste 237

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