Civic Intelligence

Kentucky School Plant Mgmt Assn Inc

EIN 61-1296460 • 501(c)3 • Stanton, KY

Profile

Educate and certify kentucky school plant managers

PO Box 189Stanton, KY 40380

www.kspma.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

62nd percentile

8.9%

Higher net margin than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$59,187

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

82nd percentile

35%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

2.2%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$120,234

Up $31,118 (+35%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$120,234

Up $31,118 (+35%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin62nd percentile

Revenue

Up

$348,771

Up $7,501 (+2.2%) from 2023

Expenses

Down

$317,653

Down $46,015 (-13%) from 2023

Net Income

Up

$31,118

Up $53,516 (+239%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$300K$200K$100K$0Assets 2010: $52,370Liabilities 2010: $0Net Assets 2010: $52,3702010Assets 2011: $75,457Liabilities 2011: $0Net Assets 2011: $75,4572011Assets 2012: $117,540Liabilities 2012: $0Net Assets 2012: $117,5402012Assets 2013: $151,559Liabilities 2013: $0Net Assets 2013: $151,5592013Assets 2014: $130,523Liabilities 2014: $0Net Assets 2014: $130,5232014Assets 2015: $180,187Liabilities 2015: $0Net Assets 2015: $180,1872015Assets 2016: $212,926Liabilities 2016: $0Net Assets 2016: $212,9262016Assets 2017: $188,982Liabilities 2017: $0Net Assets 2017: $188,9822017Assets 2018: $169,054Liabilities 2018: $0Net Assets 2018: $169,0542018Assets 2019: $106,531Liabilities 2019: $0Net Assets 2019: $106,5312019Assets 2020: $167,932Liabilities 2020: $0Net Assets 2020: $167,9322020Assets 2021: $156,763Liabilities 2021: $0Net Assets 2021: $156,7632021Assets 2022: $111,514Liabilities 2022: $0Net Assets 2022: $111,5142022Assets 2023: $89,116Liabilities 2023: $0Net Assets 2023: $89,1162023Assets 2024: $120,234Liabilities 2024: $0Net Assets 2024: $120,2342024

Highlighted filing

2024

Assets$120,234
Liabilities$0
Net Assets$120,234
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$400K$200K$0-$200KExpenses 2010: $214,1232010Expenses 2011: $230,5712011Expenses 2012: $221,8222012Revenue 2013: $248,240Expenses 2013: $214,221Net Income 2013: $34,0192013Revenue 2014: $216,408Expenses 2014: $237,444Net Income 2014: -$21,0362014Revenue 2015: $238,556Expenses 2015: $188,892Net Income 2015: $49,6642015Revenue 2016: $209,200Expenses 2016: $176,461Net Income 2016: $32,7392016Revenue 2017: $204,654Expenses 2017: $228,598Net Income 2017: -$23,9442017Revenue 2018: $220,532Expenses 2018: $240,460Net Income 2018: -$19,9282018Revenue 2019: $260,612Expenses 2019: $323,135Net Income 2019: -$62,5232019Revenue 2020: $223,127Expenses 2020: $161,726Net Income 2020: $61,4012020Revenue 2021: $334,890Expenses 2021: $346,059Net Income 2021: -$11,1692021Revenue 2022: $319,392Expenses 2022: $364,641Net Income 2022: -$45,2492022Revenue 2023: $341,270Expenses 2023: $363,668Net Income 2023: -$22,3982023Revenue 2024: $348,771Expenses 2024: $317,653Net Income 2024: $31,1182024

Highlighted filing

2024

Revenue$348,771
Expenses$317,653
Net Income$31,118
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$120,234
Liabilities
$0
Net assets
$120,234
Revenue
$348,771
Expenses
$317,653
Net income
$31,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$3.49$3.18$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$3.41$3.64$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$3.19$3.65$0.45
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$3.35$3.46$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$2.23$1.62$0.61
2019Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$2.61$3.23$0.63
2018Summary only. Only limited summary data is available for this year.$1.69$0.00$1.69$2.21$2.40$0.20
2017Summary only. Only limited summary data is available for this year.$1.89$0.00$1.89$2.05$2.29$0.24
2016Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$2.09$1.76$0.33
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$2.39$1.89$0.50
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$2.16$2.37$0.21
2013Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$2.48$2.14$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$2.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$2.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$2.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$348,771
Mission and Program Overview

Mission

Educate and certify ky school plant mgrs

Educate and certify kentucky school plant managers

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$111,514$89,116▼ $22,398
Cash and Non-Interest-Bearing Accounts$18,149$62,945▲ $44,796
Savings and Temporary Cash Investments$70,967$57,289▼ $13,678
Rtn Earn Endowment Incm Other Fnds$-22,398$31,118▲ $53,516
Total Assets$89,116$120,234▲ $31,118
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$89,116$120,234▲ $31,118
Total Liabilities and Net Assets / Fund Balance$89,116$120,234▲ $31,118
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steve GriebeExecutive DiPT$59,187$59,187

Board Members and Trustees

NameTitle
Nick ColemanPresident
Chris BozarthDirector
Jason EatonDirector
Jeff HamiltonDirector
Jeff McguireDirector
Joe LedfordDirector
Jon SwindlerDirector
Shawn HallDirector
Trevor HerndonDirector
Artie GibsonChaplain
Wayne BrumfieldHistorian
David LyonsOfficer
John ClemonsSecretary/tr
Pat RichardsonSuperintende
Jeremy KeyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$348,096
Investment Income
$675
Other Revenue
$0
Change in Net Assets
$31,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$22,057--$22,057
Advertising$20,571--$20,571
All Other Expenses$13,370--$13,370
Other Expenses$9,469--$9,469
Information Technology-$8,884-$8,884
Insurance$5,310--$5,310
Fees for Services Accounting-$1,575-$1,575
Office Expenses-$859-$859
Interest$320--$320
Total Functional Expenses$306,335$11,318$0$317,653
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The association has four classes of membership: active, life, associate, and sponsor. Active and life members can attend meetings and can vote and hold office. Associate and sponsor members can attend meetings but can not vote or hold office.”

Form 990, Page 6, Part VI, Line 7A

“Election of officers is conduted at the annual meeting and the officers serve until the next election.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 is provided to the exec secretary before filing.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors is responsible for budgeting the finances of the association which includes the renumeration of the executive director.”

Form 990, Page 6, Part VI, Line 19

“Kspma by-laws are available to the public online.”

Filing and Contact Details

Filer

Filer Name
Kentucky School Plant Mgmt Assn Inc
EIN
61-1296460
Phone
6066633300
Address
PO BOX 189, STANTON, KY 40380

Signing Officer

Name
David Lyons
Title
Officer
Phone
8596198454
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nick Coleman
Formed
2009
Legal Domicile
Ky
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Firm
Evans Harville Atwell & Co Cpas Pllc
Address
PO BOX 1309, SOMERSET, KY 42502-1309
Preparer
Seth F Atwell CPA
Phone
6066795090
Raw XML Appendix397 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0EDUCATE AND CERTIFY KENTUCKY SCHOOL PLANT MANAGERS
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt020571
IRS990/AdvertisingGrp/TotalAmt020571
IRS990/AllOtherExpensesGrp/ProgramServicesAmt013370
IRS990/AllOtherExpensesGrp/TotalAmt013370
IRS990/BooksInCareOfDetail/PersonNm0JOHN CLEMONS
IRS990/BooksInCareOfDetail/PhoneNum06066633300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01001 COOK LN
IRS990/BooksInCareOfDetail/USAddress/CityNm0NICHOLASVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040356
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt018149
IRS990/CashNonInterestBearingGrp/EOYAmt062945
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0675
IRS990/CYOtherExpensesAmt0317653
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0348096
IRS990/CYRevenuesLessExpensesAmt031118
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0317653
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0348771
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDING EDUCATION TO KY SCHOOL PLANT MANAGERS THROUGH CONVENTIONS, EXHIBITS, AND GUEST SPEAKERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0306335
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01575
IRS990/FeesForServicesAccountingGrp/TotalAmt01575
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt152.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE GRIEBE
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRIS BOZARTH
IRS990/Form990PartVIISectionAGrp/PersonNm2WAYNE BRUMFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN CLEMONS
IRS990/Form990PartVIISectionAGrp/PersonNm4NICK COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5JASON EATON
IRS990/Form990PartVIISectionAGrp/PersonNm6ARTIE GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm7SHAWN HALL
IRS990/Form990PartVIISectionAGrp/PersonNm8JEFF HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm9TREVOR HERNDON
IRS990/Form990PartVIISectionAGrp/PersonNm10JEREMY KEY
IRS990/Form990PartVIISectionAGrp/PersonNm11JOE LEDFORD
IRS990/Form990PartVIISectionAGrp/PersonNm12DAVID LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm13JEFF MCGUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm14PAT RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm15JON SWINDLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt059187
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAPLAIN
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SUPERINTENDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0348771
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt08884
IRS990/InformationTechnologyGrp/TotalAmt08884
IRS990/InsuranceGrp/ProgramServicesAmt05310
IRS990/InsuranceGrp/TotalAmt05310
IRS990/InterestGrp/ProgramServicesAmt0320
IRS990/InterestGrp/TotalAmt0320
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0675
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0675
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATE AND CERTIFY KENTUCKY SCHOOL PLANT MANAGERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt089116
IRS990/NetAssetsOrFundBalancesEOYAmt0120234
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0859
IRS990/OfficeExpensesGrp/TotalAmt0859
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0CONSULTING FEES
IRS990/OtherExpensesGrp/Desc1CONFERENCES & MEETINGS
IRS990/OtherExpensesGrp/Desc2MEALS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0100320
IRS990/OtherExpensesGrp/ProgramServicesAmt197329
IRS990/OtherExpensesGrp/ProgramServicesAmt237589
IRS990/OtherExpensesGrp/ProgramServicesAmt39469
IRS990/OtherExpensesGrp/TotalAmt0100320
IRS990/OtherExpensesGrp/TotalAmt197329
IRS990/OtherExpensesGrp/TotalAmt237589
IRS990/OtherExpensesGrp/TotalAmt39469
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0111514
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt089116
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0NICK COLEMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTIONS/WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0348096
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0348096
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt089
IRS990/PYOtherExpensesAmt0363668
IRS990/PYProgramServiceRevenueAmt0341181
IRS990/PYRevenuesLessExpensesAmt0-22398
IRS990/PYTotalExpensesAmt0363668
IRS990/PYTotalRevenueAmt0341270
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt031118
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0348096
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-22398
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt031118
IRS990/SavingsAndTempCashInvstGrp/BOYAmt070967
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057289
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0348771
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0341270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0319392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0334890
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0223127
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01567450
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0221
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0355
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt01567450
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0348771
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0341270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0319392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0334890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0223127
IRS990ScheduleA/Total509Grp/TotalAmt01567450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0348771
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0341270
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0319392
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0335024
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0223348
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01567805
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS FOUR CLASSES OF MEMBERSHIP: ACTIVE, LIFE, ASSOCIATE, AND SPONSOR. ACTIVE AND LIFE MEMBERS CAN ATTEND MEETINGS AND CAN VOTE AND HOLD OFFICE. ASSOCIATE AND SPONSOR MEMBERS CAN ATTEND MEETINGS BUT CAN NOT VOTE OR HOLD OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION OF OFFICERS IS CONDUTED AT THE ANNUAL MEETING AND THE OFFICERS SERVE UNTIL THE NEXT ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS PROVIDED TO THE EXEC SECRETARY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS RESPONSIBLE FOR BUDGETING THE FINANCES OF THE ASSOCIATION WHICH INCLUDES THE RENUMERATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KSPMA BY-LAWS ARE AVAILABLE TO THE PUBLIC ONLINE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt089116
IRS990/TotalAssetsEOYAmt0120234
IRS990/TotalAssetsGrp/BOYAmt089116
IRS990/TotalAssetsGrp/EOYAmt0120234
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306335
IRS990/TotalFunctionalExpensesGrp/TotalAmt0317653
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0120234
IRS990/TotalProgramServiceExpensesAmt0306335
IRS990/TotalProgramServiceRevenueAmt0348096
IRS990/TotalReportableCompFromOrgAmt059187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0348771
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0348771
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt089116
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0120234
IRS990/TravelGrp/ProgramServicesAmt022057
IRS990/TravelGrp/TotalAmt022057
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01479 CHESTNUT GROVE RD
IRS990/USAddress/CityNm0PARKSVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040464
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.KSPMA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LYONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08596198454
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY SCHOOL PLANT MGMT ASSN INC
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611296460
ReturnHeader/Filer/PhoneNum06066633300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 189
ReturnHeader/Filer/USAddress/CityNm0STANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040380
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205372898
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EVANS HARVILLE ATWELL & CO CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOMERSET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0425021309
ReturnHeader/PreparerPersonGrp/PhoneNum06066795090
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SETH F ATWELL CPA
ReturnHeader/ReturnTs02025-07-14T07:58:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.