Civic Intelligence

Kentucky Council on Problem

990EZ • Fiscal year 2023 • EIN 61-1287966

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 19, 2024

PO Box 4595Frankfort, KY 40604-4595

(502) 223-1823

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

58th percentile

7.7%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$45,481

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 41.2% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

66th percentile

13%

Faster asset growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

7.2%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$75,132

Up $8,372 (+13%) from 2022

Net Assets

Up

$74,890

Up $8,449 (+13%) from 2022

Liabilities

Down

$242

Down $77 (-24%) from 2022

Revenue

Up

$110,350

Up $7,398 (+7.2%) from 2022

Expenses

Up

$101,901

Up $23,297 (+30%) from 2022

Net Income

Down

$8,449

Down $15,899 (-65%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2010: $23,871Liabilities 2010: $0Net Assets 2010: $23,8712010Assets 2011: $8,122Liabilities 2011: $3852011Assets 2012: $20,529Liabilities 2012: $02012Assets 2013: $15,304Net Assets 2013: $15,3042013Assets 2014: $25,483Net Assets 2014: $25,4832014Assets 2015: $21,164Liabilities 2015: $482Net Assets 2015: $20,6822015Assets 2016: $24,334Liabilities 2016: $466Net Assets 2016: $23,8682016Assets 2017: $19,309Liabilities 2017: $566Net Assets 2017: $18,7432017Assets 2018: $17,537Liabilities 2018: $333Net Assets 2018: $17,2042018Assets 2019: $16,118Liabilities 2019: $346Net Assets 2019: $15,7722019Assets 2020: $19,177Liabilities 2020: $308Net Assets 2020: $18,8692020Assets 2021: $42,093Net Assets 2021: $42,0932021Assets 2022: $66,760Liabilities 2022: $319Net Assets 2022: $66,4412022Assets 2023: $75,132Liabilities 2023: $242Net Assets 2023: $74,8902023Assets 2024: $75,011Liabilities 2024: $437Net Assets 2024: $74,5742024

Highlighted filing

2023

Assets$75,132
Liabilities$242
Net Assets$74,890

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $79,530Expenses 2010: $91,034Net Income 2010: -$11,5042010Revenue 2011: $63,835Expenses 2011: $79,969Net Income 2011: -$16,1342011Revenue 2012: $88,848Expenses 2012: $76,056Net Income 2012: $12,7922012Revenue 2013: $59,729Expenses 2013: $64,954Net Income 2013: -$5,2252013Revenue 2014: $86,180Expenses 2014: $76,001Net Income 2014: $10,1792014Revenue 2015: $68,967Expenses 2015: $73,768Net Income 2015: -$4,8012015Revenue 2016: $72,295Expenses 2016: $69,109Net Income 2016: $3,1862016Revenue 2017: $70,997Expenses 2017: $76,122Net Income 2017: -$5,1252017Revenue 2018: $67,412Expenses 2018: $68,951Net Income 2018: -$1,5392018Revenue 2019: $71,982Expenses 2019: $73,414Net Income 2019: -$1,4322019Revenue 2020: $65,625Expenses 2020: $62,528Net Income 2020: $3,0972020Revenue 2021: $91,852Expenses 2021: $68,628Net Income 2021: $23,2242021Revenue 2022: $102,952Expenses 2022: $78,604Net Income 2022: $24,3482022Revenue 2023: $110,350Expenses 2023: $101,901Net Income 2023: $8,4492023Revenue 2024: $112,011Expenses 2024: $112,327Net Income 2024: -$3162024

Highlighted filing

2023

Revenue$110,350
Expenses$101,901
Net Income$8,449
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 19, 2024
Return Version
2023v5.0
Gross Receipts
$110,350
Mission and Program Overview

Mission

Educate public on dangers associated with problem gambling.

Program Services

DescriptionGrantsExpenses
EDUCATIONAL SEMINARS AND TRAINING FOR SOCIAL WORKERS,THERAPISTS,AND OTHER CREDENTILED PERSONS ON PROBLEM GAMBLING.-$86,943
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL STONEExecutive DiPT$45,481-$45,481
CHIP POLSTONDirector-$0--
MICHAEL TOWNSENDTreasurer-$0--
CURTIS BARRETTProfessional-$0--
RONSONLYN CLARKPresident-$0--
DENNIS BOYDDirector-$0--
JIM BLACKERBYDirector-$0--
SCOTT HUNTDirector-$0--
PATRICK MALARKEYDirector-$0--
GERRIMY KEIFFERDirector-$0--
JOHN ARNETT JRDirector-$0--
SARA WESTERMANSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Kentucky Council on Problem
EIN
61-1287966
Phone
5022231823
Address
PO BOX 4595, FRANKFORT, KY 40604-4595

Signing Officer

Name
Michael Stone
Title
Executive Director
Phone
5022231823
Signed
2024-09-19
Discuss with paid preparer
Yes

Preparer

Firm
Skw Cpas & Advisors Pllc
Address
183 WALTON AVE, LEXINGTON, KY 40508
Preparer
Kelley W Kirk CPA
Phone
8597211820
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses dues 3,289 executive director 45,481 psa 5,000 insurance 861 meetings and conferences 32,629 printing & postage 440 professional services 2,600 supplies 169 telephone 640 travel/ expense reimburse 8,636 website 2,156 total 101,901

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 319 242

Raw XML Appendix164 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CRESTWOOD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040014
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IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt745481
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHIP POLSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL TOWNSEND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CURTIS BARRETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RONSONLYN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DENNIS BOYD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JIM BLACKERBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SCOTT HUNT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MICHAEL STONE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8PATRICK MALARKEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9GERRIMY KEIFFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JOHN ARNETT JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11SARA WESTERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PROFESSIONAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0101901
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATE PUBLIC ON DANGERS ASSOCIATED WITH PROBLEM GAMBLING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATIONAL SEMINARS AND TRAINING FOR SOCIAL WORKERS,THERAPISTS,AND OTHER CREDENTILED PERSONS ON PROBLEM GAMBLING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt086943
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0319
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0242
IRS990EZ/TanningServicesProvidedInd0false
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IRS990EZ/TotalRevenueAmt0110350
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.KYCPG.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0110350
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt091852
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt065625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt071982
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0442761
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0110350
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0102952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt091852
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt065625
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt071982
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0442761
IRS990ScheduleA/TotalSupportAmt0442761
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES DUES 3,289 EXECUTIVE DIRECTOR 45,481 PSA 5,000 INSURANCE 861 MEETINGS AND CONFERENCES 32,629 PRINTING & POSTAGE 440 PROFESSIONAL SERVICES 2,600 SUPPLIES 169 TELEPHONE 640 TRAVEL/ EXPENSE REIMBURSE 8,636 WEBSITE 2,156 TOTAL 101,901
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 319 242
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL STONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05022231823
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY COUNCIL ON PROBLEM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GAMBLING INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611287966
ReturnHeader/Filer/PhoneNum05022231823
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4595
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0406044595
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473822133
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKW CPAS & ADVISORS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0183 WALTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040508
ReturnHeader/PreparerPersonGrp/PhoneNum08597211820
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELLEY W KIRK CPA
ReturnHeader/ReturnTs02024-09-26T12:20:51-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$1.12$1.12$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$1.10$1.02$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.66$1.03$0.79$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.42$0.92$0.69$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.66$0.63$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.72$0.73$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.17$0.67$0.69$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.19$0.71$0.76$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.72$0.69$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.69$0.74$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.86$0.76$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.60$0.65$0.05
2012Summary only. Only limited summary data is available for this year.$0.21$0.00$0.89$0.76$0.13
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.64$0.80$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.00$0.24$0.80$0.91$0.12