Civic Intelligence

Spencer County Sports Association

EIN 61-1328903 • 501(c)3 • Taylorsville, KY

Profile

To provide a youth soccer program, both recreational and competitive

PO Box 110Taylorsville, KY 40071

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

33rd percentile

-7.2%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

45th percentile

-5.6%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$91,756

Down $5,430 (-5.6%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$91,756

Down $5,430 (-5.6%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin33rd percentile

Revenue

Up

$75,864

Up $16,081 (+27%) from 2024

Expenses

Up

$81,294

Up $21,865 (+37%) from 2024

Net Income

Down

-$5,430

Down $5,784 (-1634%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$100K$50K$0Assets 2011: $23,797Liabilities 2011: $02011Assets 2012: $18,504Liabilities 2012: $02012Assets 2013: $33,470Liabilities 2013: $02013Assets 2014: $45,930Liabilities 2014: $02014Assets 2015: $65,310Liabilities 2015: $02015Assets 2016: $57,984Liabilities 2016: $02016Assets 2017: $73,620Liabilities 2017: $02017Assets 2018: $70,998Liabilities 2018: $02018Assets 2019: $91,233Liabilities 2019: $0Net Assets 2019: $91,2332019Assets 2020: $52,107Liabilities 2020: $0Net Assets 2020: $52,1072020Assets 2021: $73,298Liabilities 2021: $0Net Assets 2021: $73,2982021Assets 2022: $87,055Liabilities 2022: $0Net Assets 2022: $87,0552022Assets 2023: $96,832Liabilities 2023: $0Net Assets 2023: $96,8322023Assets 2024: $97,186Net Assets 2024: $97,1862024Assets 2025: $91,756Net Assets 2025: $91,7562025

Highlighted filing

2025

Assets$91,756
Liabilities-
Net Assets$91,756
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $48,867Expenses 2011: $44,190Net Income 2011: $4,6772011Revenue 2012: $63,282Expenses 2012: $58,515Net Income 2012: $4,7672012Revenue 2013: $67,458Expenses 2013: $52,492Net Income 2013: $14,9662013Revenue 2014: $74,479Expenses 2014: $62,019Net Income 2014: $12,4602014Revenue 2015: $90,828Expenses 2015: $81,622Net Income 2015: $9,2062015Revenue 2016: $68,087Expenses 2016: $75,413Net Income 2016: -$7,3262016Revenue 2017: $85,812Expenses 2017: $70,176Net Income 2017: $15,6362017Revenue 2018: $84,693Expenses 2018: $87,315Net Income 2018: -$2,6222018Revenue 2019: $130,418Expenses 2019: $109,636Net Income 2019: $20,7822019Revenue 2020: $7,435Expenses 2020: $46,612Net Income 2020: -$39,1772020Revenue 2021: $52,695Expenses 2021: $31,504Net Income 2021: $21,1912021Revenue 2022: $56,549Expenses 2022: $42,792Net Income 2022: $13,7572022Revenue 2023: $48,383Expenses 2023: $38,606Net Income 2023: $9,7772023Revenue 2024: $59,783Expenses 2024: $59,429Net Income 2024: $3542024Revenue 2025: $75,864Expenses 2025: $81,294Net Income 2025: -$5,4302025

Highlighted filing

2025

Revenue$75,864
Expenses$81,294
Net Income-$5,430
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,756
Liabilities
-
Net assets
$91,756
Revenue
$75,864
Expenses
$81,294
Net income
-$5,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.92$0.92$0.76$0.81$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.97$0.60$0.59$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.48$0.39$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.57$0.43$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.53$0.32$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.07$0.47$0.39
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$1.30$1.10$0.21
2018Summary only. Only limited summary data is available for this year.$0.71$0.00$0.85$0.87$0.03
2017Summary only. Only limited summary data is available for this year.$0.74$0.00$0.86$0.70$0.16
2016Summary only. Only limited summary data is available for this year.$0.58$0.00$0.68$0.75$0.07
2015Summary only. Only limited summary data is available for this year.$0.65$0.00$0.91$0.82$0.09
2014Summary only. Only limited summary data is available for this year.$0.46$0.00$0.74$0.62$0.12
2013Summary only. Only limited summary data is available for this year.$0.33$0.00$0.67$0.52$0.15
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.63$0.59$0.05
2011Summary only. Only limited summary data is available for this year.$0.24$0.00$0.49$0.44$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$78,510
Mission and Program Overview

Mission

To provide a youth soccer program, both recreational and competitive

Program Services

DescriptionGrantsExpenses
TO PROVIDE A YOUTH SOCCER PROGRAM, BOTH RECREATION AND COMPETITIVE-$74,194
TO PROVIDE A YOUTH SOCCER PROGRAM, BOTH RECREATION AND COMPETITIVE-$7,100
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MEGAN MCGUIRK ROGERSPresident-$0--
JOSH DRAKEVice Preside-$0--
JEREMY CROXTONTreasurer-$0--
STEPHANIE HUNTSecretary-$0--
MEGAN CROMERBoard Adviso-$0--
JESSICA RUEFFBoard Adviso-$0--
ERIC GIVIDENBoard Adviso-$0--
BRANDON MCGRAWBoard Adviso-$0--
Filing and Contact Details

Filer

Filer Name
Spencer County Sports Association
EIN
61-1328903
Phone
5024778224
Address
PO BOX 110, TAYLORSVILLE, KY 40071

Signing Officer

Name
Jeremy Croxton
Title
Treasurer
Phone
5024778224
Signed
2026-02-04

Preparer

Firm
Lisa T Kaleher CPA Inc
Address
210 WEST MAIN STREET PO BOX, TAYLORSVILLE, KY 40071-0188
Preparer
Lisa T Kaleher CPA
Phone
5024772591
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 2,857 web site 127 bank charges 10 awards 1,903 coaches licenses 1,056 donations 500 fees-tournaments 11,144 license & tax 365 professional fees 3,595 referee pay 10,465 registration software 2,080 supplies 10,759 uniforms 28,983 non-investment depreciation 7,100 total 80,944”

Form 990-ez, Part II, Line 24

“Various equipment 12,450 19,550 less accumulated depreciation 12,450 19,550 total 0 0”

Form 990-ez, Part III, Line 31

“To provide a youth soccer program, both recreation and competitive”

Raw XML Appendix166 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/CityNm0TAYLORSVILLE
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IRS990EZ/ExcessOrDeficitForYearAmt0-5430
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt060702
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt091756
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MEGAN MCGUIRK ROGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSH DRAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JEREMY CROXTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEPHANIE HUNT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JESSICA RUEFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ERIC GIVIDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7BRANDON MCGRAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD ADVISO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD ADVISO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD ADVISO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD ADVISO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt080944
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/PrintingPublicationsPostageAmt092
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt074194
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt17100
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt081294
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IRS990EZ/TotalRevenueAmt075864
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011014
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt019454
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt023
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01638
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt023
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt046
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
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IRS990ScheduleA/PublicSupportTotal509Amt0298843
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt056549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt052695
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt052695
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 2,857 WEB SITE 127 BANK CHARGES 10 AWARDS 1,903 COACHES LICENSES 1,056 DONATIONS 500 FEES-TOURNAMENTS 11,144 LICENSE & TAX 365 PROFESSIONAL FEES 3,595 REFEREE PAY 10,465 REGISTRATION SOFTWARE 2,080 SUPPLIES 10,759 UNIFORMS 28,983 NON-INVESTMENT DEPRECIATION 7,100 TOTAL 80,944
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VARIOUS EQUIPMENT 12,450 19,550 LESS ACCUMULATED DEPRECIATION 12,450 19,550 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO PROVIDE A YOUTH SOCCER PROGRAM, BOTH RECREATION AND COMPETITIVE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY CROXTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05024778224
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER COUNTY SPORTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0611328903
ReturnHeader/Filer/PhoneNum05024778224
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 110
ReturnHeader/Filer/USAddress/CityNm0TAYLORSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040071
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611359773
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LISA T KALEHER CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 WEST MAIN STREET PO BOX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAYLORSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0400710188
ReturnHeader/PreparerPersonGrp/PhoneNum05024772591
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA T KALEHER CPA
ReturnHeader/ReturnTs02026-02-06T16:35:26-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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