Civic Intelligence

Estill County 21St Century Inc

EIN 61-1300981 • 501(c)3 • Irvine, KY

Pub. 78 Eligible

Profile

Promoting the development of estill county

PO Box 421Irvine, KY 40336

estillcountyky.net

Siviq Scores

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

Liabilities / Assets

86th percentile

0.37x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.54x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

21st percentile

-26%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$41,440

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 49.9% of source-year revenue.

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

Asset Growth

40th percentile

-9.5%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Down

$120,969

Down $12,625 (-9.5%) from 2022

Liabilities

Down

$44,427

Down $3,268 (-6.9%) from 2022

Net Assets

Down

$76,542

Down $9,357 (-11%) from 2022

Revenue

Up

$83,022

Up $11,089 (+15%) from 2022

Expenses

Up

$104,434

Up $16,208 (+18%) from 2022

Net Income

Down

-$21,412

Down $5,119 (-31%) from 2022

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $72,776Liabilities 2011: $2,4202011Assets 2012: $61,038Liabilities 2012: $3,4432012Assets 2013: $36,921Liabilities 2013: $33,924Net Assets 2013: $2,9972013Assets 2014: $40,907Liabilities 2014: $30,281Net Assets 2014: $10,6262014Assets 2015: $51,021Liabilities 2015: $28,142Net Assets 2015: $22,8792015Assets 2016: $84,585Liabilities 2016: $19,035Net Assets 2016: $65,5502016Assets 2017: $104,222Liabilities 2017: $51,938Net Assets 2017: $52,2842017Assets 2018: $102,037Liabilities 2018: $69,844Net Assets 2018: $32,1932018Assets 2019: $120,046Liabilities 2019: $40,319Net Assets 2019: $79,7272019Assets 2020: $118,067Liabilities 2020: $53,283Net Assets 2020: $64,7842020Assets 2021: $148,279Liabilities 2021: $59,821Net Assets 2021: $88,4582021Assets 2022: $133,594Liabilities 2022: $47,695Net Assets 2022: $85,8992022Assets 2023: $120,969Liabilities 2023: $44,427Net Assets 2023: $76,5422023

Highlighted filing

2023

Assets$120,969
Liabilities$44,427
Net Assets$76,542

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $70,306Expenses 2011: $69,420Net Income 2011: $8862011Revenue 2012: $85,124Expenses 2012: $98,033Net Income 2012: -$12,9092012Revenue 2013: $75,374Expenses 2013: $94,141Net Income 2013: -$18,7672013Revenue 2014: $94,735Expenses 2014: $85,715Net Income 2014: $9,0202014Revenue 2015: $94,940Expenses 2015: $84,137Net Income 2015: $10,8032015Revenue 2016: $123,513Expenses 2016: $83,248Net Income 2016: $40,2652016Revenue 2017: $102,470Expenses 2017: $112,056Net Income 2017: -$9,5862017Revenue 2018: $285,483Expenses 2018: $299,732Net Income 2018: -$14,2492018Revenue 2019: $140,041Expenses 2019: $137,116Net Income 2019: $2,9252019Revenue 2020: $78,278Expenses 2020: $87,608Net Income 2020: -$9,3302020Revenue 2021: $52,164Expenses 2021: $68,580Net Income 2021: -$16,4162021Revenue 2022: $71,933Expenses 2022: $88,226Net Income 2022: -$16,2932022Revenue 2023: $83,022Expenses 2023: $104,434Net Income 2023: -$21,4122023

Highlighted filing

2023

Revenue$83,022
Expenses$104,434
Net Income-$21,412

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 27, 2023
Return Version
2022v5.0
Gross Receipts
$83,022
Mission and Program Overview

Mission

Promoting the development of estill county

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$90,103$76,384▼ $13,719
Land, Buildings, and Equipment, Net$43,276$41,934▼ $1,342
Accounts Receivable-$2,436-
Total Assets$133,594$120,969▼ $12,625
Other Assets Total$215$215→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,484$17,524▲ $2,040
Mortgage Notes Payable Secured by Investment Property$18,611$16,103▼ $2,508
Unsecured Notes Loans Payable$11,200$8,400▼ $2,800
Other Liabilities$2,400$2,400→ $0
Total Liabilities$47,695$44,427▼ $3,268
Net Assets / Fund Balance
Net Assets With Donor Restrictions$63,269$63,269→ $0
Net Assets Without Donor Restrictions$22,630$13,273▼ $9,357
Total Net Assets Fund Balance$85,899$76,542▼ $9,357
Total Liabilities and Net Assets / Fund Balance$133,594$120,969▼ $12,625

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$41,402$8,598$50,000
Equipment$532$4,224$4,756
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph CrawfordExecutive DirectorFT$41,440$41,440

Board Members and Trustees

NameTitle
Yvonne HarrisonChairman
Ethan MooreVice Chairman
Becky WernerDirector
Jimmie WiseDirector
Kathy SamplesDirector
Kathy WatsonDirector
Kathy WithersDirector
Michael HardyDirector
Robert JohnsonDirector
Trena StockerDirector
Verlin PrewittDirector
Donnie WatsonCounty Judge Executive
Jeff SaylorEstill County School Superint
Sharon SnowdenMayor - Ravenna
James GrossMayor-irvine
Aaron RaiderSecretary
Ashley ArvinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,520
Program Service Revenue
$930
Investment Income
$0
Other Revenue
$12,572
All Other Contributions
$40,864
Change in Net Assets
$-21,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$63,737
Other Expenses$40,697
Total Fundraising Expense$3,596
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$41,440-$41,440
Other Salaries and Wages-$15,504-$15,504
Occupancy$8,616--$8,616
Payroll Taxes-$4,356-$4,356
Insurance$306$2,833-$3,139
Other Employee Benefits-$2,437-$2,437
All Other Expenses$1,875--$1,875
Information Technology$1,197$330-$1,527
Depreciation Depletion$1,266$76-$1,342
Other Expenses$1,025$3,106$265$1,290
Interest-$1,214-$1,214
Office Expenses$107$235-$342
Fees for Services Accounting$175--$175
Total Functional Expenses$29,307$71,531$3,596$104,434
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,937
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 Community Foundation$2,400
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is presented to the board after filing for review.

Form 990 availability to public Part VI line 18

Contact office and will have documents ready for pickup or mail according to requestors desire within 5 days.

Governing documents etc available to public Part VI line 19

Governing documents and conflict of interest policy available to public upon request. Contact office and documents will be ready for pickup or mailed according to requestors desire within 5 days.

Filing and Contact Details

Filer

Filer Name
Estill County 21st Century Inc
EIN
61-1300981
Address
PO BOX 421, IRVINE, KY 40336

Signing Officer

Name
Joseph Crawford
Title
Executive Direc
Phone
6067232450
Signed
2023-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Crawford
Formed
1995
Legal Domicile
Ky
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
50

Preparer

Firm
Eastern Kentucky Accounting & Tax
Address
1228 RICHMOND ROAD, Irvine, KY 40336
Preparer
JoAnn Smith
Phone
6067233528
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Part xi line 9 - erc deducted on books was previously deducted for prior year wages $8,915.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9MAYOR - RAVENNA
IRS990/Form990PartVIISectionAGrp/TitleTxt10MAYOR-IRVINE
IRS990/Form990PartVIISectionAGrp/TitleTxt11ESTILL COUNTY SCHOOL SUPERINT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTING THE DEVELOPMENT OF ESTILL COUNTY
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IRS990/OtherExpensesGrp/Desc0ESTILL DEVELOPMENT ALLIANCE
IRS990/OtherExpensesGrp/Desc1CHAMBER OF COMMERCE
IRS990/OtherExpensesGrp/Desc2ESTILL ACTION GROUP
IRS990/OtherExpensesGrp/Desc3RIVER CITY PLAYERS
IRS990/OtherExpensesGrp/FundraisingAmt02508
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IRS990/OtherRevenueMiscGrp/Desc1941 REFUND - EDA
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IRS990/PrincipalOfficerNm0JOSEPH CRAWFORD
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONTINUED DEPOT MARKETPLACE AN ONLINE RETAIL SITE FOR LOCAL BUSINESSES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LEAP LEADERSHIP PROGRAM - 9 MONTH PROGRAM IN WHICH POTENTIAL FUTURE COMMUNITY LEADERS ARE DEVELOPED. THERE ARE TWO OVERNIGHT TRIPS ONE TO ACQUAINT PARTICIPANTS TO THE PROGRAM AND ADDRESS NEEDS OF EASTERN KENTUCKY COMMUNITIES. THE OTHER TO VISIT OTHER SMALL COMMUNITIES WHO HAVE DEVELOPED SUCCESSFUL PROGRAM MODELS. MONTHLY SESSIONS ARE SPENT IN THE VARIOUS PARTICIPATING COUNTIES FOSTERING A BETTER UNDERSTANDING OF LOCAL ISSUES AND NEEDS AND HOW THEY ARE BEING ADDRESSED. THERE IS A SESSION THAT TAKES PLACE AT THE KENTUCKY LEGISLATURE TO SEE HOW LOCAL NEEDS AND ISSUES ARE BEING HANDLED AND ADDRESSED AT THE STATE LEVEL. ALSO ONE SESSION IS SPENT ON TEAM BUILDING AND LEADERSHIP SKILLS.PROGRAM WAS SUSPENDED THIS YEAR DUE TO COVID.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0900
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CHAMBER OF COMMERCE - PROMOTED BUSINESS DEVELOPMENT AND NETWORKING IN ESTILL COUNTY. CREATED AND PARTICIPATED IN COMMUNITY PROJECTS.THE MAIN PROJECTS ARE:SMALL BUSINESS SATURDAY - LOCAL ACTIVITIES IN CONJUCTION WITH NATIONWIDE EVENT HIGHLIGHTING SMALL BUSINESSES PRODUCTS AND SERVICES.MONTHLY NETWORKING LUNCHES WITH CHAMBER BUSINESS MEMBERS TO HIGHLIGHT & PROMOTE PROJECTS, PROMOTIONS AND ACTIVITIES GOING ON WITH THEIR BUSINESSES AND COMMUNITY.MOONLITE MARKET - MONTHLY SEASONAL STREET GATHERING HIGHLIGHT LOCAL BUSINESS AND PROMOTING COMMUNITYESTILL EATS - PROMOTING LOCAL FOOD SERVICES IN ESTILL COUNTYMUSHROOM FESTIVAL/RAVENNA RAILROAD FESTIVAL - ANNUAL FESTIVALS PROMOTING COMMUNITY BUSINESSES & COMMUNITY NON-PROFIT ORGANIZATIONS
IRS990/ProgSrvcAccomActyOtherGrp/Desc1ESTILL ACTION GROUP WAS FORMED TO EMPOWER EACH OTHER TO USE OUR VOICES, TALENTS, AND ANY RESOURCE WE POSSESS TO BETTER AND BEAUTIFY OUR COMMUNITY. THEIR LARGEST ONGOING PROJECT IS THE PURSUIT OF TWIN CITY TRAIL TOWN CERTIFICATION. THIS WILL OPEN MORE CHANNELS FOR TOURISM IN OUR COMMUNITYWEEKEND ON THE WATER - FAMILY FRIENDLY INNERTUBE FLOATING AND KAYAKING TO PROMOTE THE AMENITIES OF THE KENTUCKY RIVER IN ESTILL COUNTY
IRS990/ProgSrvcAccomActyOtherGrp/Desc2BIG BLOW UP - FAMILY FUN EVENT FOR THE ESTILL COMMUNITY RAVENNA RAILROAD FESTIVAL - ANNUAL FESTIVAL PROMOTING KY STEAM HERITAGE MUSEUM, LOCAL VENDORS & LOCAL COMMUNITY NON-PROFIT ORGANIZATIONS
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