Civic Intelligence

Rockcastle County Development Board Inc.

EIN 61-1378937 • 501(c)3 • MT Vernon, KY

Pub. 78 Eligible990-N Coverage

Profile

To improve both the quality of life and economic growth in rockcastle county, kentucky.

PO Box 4075MT Vernon, KY 40456

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

39th percentile

-3.1%

Higher net margin than 39% 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

46th percentile

-4.3%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

51st percentile

-1.7%

Faster revenue growth than 51% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$10,012

Down $448 (-4.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$10,012

Down $448 (-4.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin39th percentile

Revenue

Down

$14,304

Down $243 (-1.7%) from 2024

Expenses

Down

$14,752

Down $95 (-0.6%) from 2024

Net Income

Down

-$448

Down $148 (-49%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$15K$10K$5.0K$0Assets 2011: $5,463Liabilities 2011: $0Net Assets 2011: $5,4632011Assets 2012: $7,777Liabilities 2012: $0Net Assets 2012: $7,7772012Assets 2013: $8,112Liabilities 2013: $0Net Assets 2013: $8,1122013Assets 2014: $13,645Liabilities 2014: $0Net Assets 2014: $13,6452014Assets 2015: $10,026Liabilities 2015: $0Net Assets 2015: $10,0262015Assets 2016: $13,965Liabilities 2016: $0Net Assets 2016: $13,9652016Assets 2017: $11,858Liabilities 2017: $0Net Assets 2017: $11,8582017Assets 2018: $10,720Liabilities 2018: $0Net Assets 2018: $10,7202018Assets 2019: $8,477Liabilities 2019: $0Net Assets 2019: $8,4772019Assets 2020: $13,752Liabilities 2020: $0Net Assets 2020: $13,7522020Assets 2021: $12,610Liabilities 2021: $0Net Assets 2021: $12,6102021Assets 2022: $12,149Liabilities 2022: $0Net Assets 2022: $12,1492022Assets 2023: $10,760Liabilities 2023: $0Net Assets 2023: $10,7602023Assets 2024: $10,460Net Assets 2024: $10,4602024Assets 2025: $10,012Net Assets 2025: $10,0122025

Highlighted filing

2025

Assets$10,012
Liabilities-
Net Assets$10,012
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $28,747Expenses 2011: $29,180Net Income 2011: -$4332011Revenue 2012: $29,602Expenses 2012: $26,840Net Income 2012: $2,7622012Revenue 2013: $27,491Expenses 2013: $27,156Net Income 2013: $3352013Revenue 2014: $40,905Expenses 2014: $35,372Net Income 2014: $5,5332014Revenue 2015: $26,887Expenses 2015: $30,540Net Income 2015: -$3,6532015Revenue 2016: $37,075Expenses 2016: $33,136Net Income 2016: $3,9392016Revenue 2017: $18,394Expenses 2017: $20,501Net Income 2017: -$2,1072017Revenue 2018: $16,975Expenses 2018: $18,113Net Income 2018: -$1,1382018Revenue 2019: $15,589Expenses 2019: $17,832Net Income 2019: -$2,2432019Revenue 2020: $22,490Expenses 2020: $17,215Net Income 2020: $5,2752020Revenue 2021: $13,885Expenses 2021: $15,027Net Income 2021: -$1,1422021Revenue 2022: $14,029Expenses 2022: $15,632Net Income 2022: -$1,6032022Revenue 2023: $14,509Expenses 2023: $15,898Net Income 2023: -$1,3892023Revenue 2024: $14,547Expenses 2024: $14,847Net Income 2024: -$3002024Revenue 2025: $14,304Expenses 2025: $14,752Net Income 2025: -$4482025

Highlighted filing

2025

Revenue$14,304
Expenses$14,752
Net Income-$448
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$10,012
Liabilities
-
Net assets
$10,012
Revenue
$14,304
Expenses
$14,752
Net income
-$448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.0$10.0$14.3$14.8$0.45
2024Detailed filing. Detailed filing data is available for this year.$10.5$10.5$14.5$14.8$0.30
2023Detailed filing. Detailed filing data is available for this year.$10.8$0.00$10.8$14.5$15.9$1.39
2022Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$14.0$15.6$1.60
2021Detailed filing. Detailed filing data is available for this year.$12.6$0.00$12.6$13.9$15.0$1.14
2020Detailed filing. Detailed filing data is available for this year.$13.8$0.00$13.8$22.5$17.2$5.28
2019Detailed filing. Detailed filing data is available for this year.$8.48$0.00$8.48$15.6$17.8$2.24
2018Detailed filing. Detailed filing data is available for this year.$10.7$0.00$10.7$17.0$18.1$1.14
2017Detailed filing. Detailed filing data is available for this year.$11.9$0.00$11.9$18.4$20.5$2.11
2016Detailed filing. Detailed filing data is available for this year.$14.0$0.00$14.0$37.1$33.1$3.94
2015Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$26.9$30.5$3.65
2014Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$40.9$35.4$5.53
2013Detailed filing. Detailed filing data is available for this year.$8.11$0.00$8.11$27.5$27.2$0.34
2012Summary only. Only limited summary data is available for this year.$7.78$0.00$7.78$29.6$26.8$2.76
2011Summary only. Only limited summary data is available for this year.$5.46$0.00$5.46$28.7$29.2$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 27, 2026
Return Version
2025v4.0
Gross Receipts
$14,304
Mission and Program Overview

Mission

Rcdb is a volunteer group of rockcastle citizens that attemp to improve both the quality of life and economic growth in rockcastle county, ky.

Program Services

DescriptionGrantsExpenses
RCDB IS A VOLUNTEER GROUP OF ROCKCASTLE CITIZENS THAT ATTEMPT TO IMPROVE BOTH THE QUALITY OF LIFE AND ECONOMIC GROWTH IN ROCKCASTLE COUNTY, KY.-$14,752
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LYNN TATUMLynn Tatum-$0--
Filing and Contact Details

Filer

Filer Name
Rockcastle County Development
EIN
61-1378937
Phone
6063084646
Address
PO BOX 4075, MT VERNON, KY 40456

Signing Officer

Name
Lynn Tatum
Title
Lynn Tatum
Phone
6063084646
Signed
2026-03-27
Discuss with paid preparer
Yes

Preparer

Firm
Sk Lee Cpas Psc
Address
208 PAULINE DR STE D, BEREA, KY 40403
Preparer
Sammy K Lee CPA
Phone
8599863756
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expense 550 telephone 480 dues 100 license 15 fees 32 total 1,177”

Form 990-ez, Part III

“Rcdb is a volunteer group of rockcastle citizens that attemp to improve both the quality of life and economic growth in rockcastle county, ky.”

Raw XML Appendix110 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LYNN TATUM
IRS990EZ/BooksInCareOfDetail/PhoneNum06063084646
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4078
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MT VERNON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040456
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010460
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010012
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014304
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-448
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt013575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010460
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010012
IRS990EZ/GrossReceiptsAmt014304
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010460
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010012
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010460
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010012
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYNN TATUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0LYNN TATUM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01177
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0RCDB IS A VOLUNTEER GROUP OF ROCKCASTLE CITIZENS THAT ATTEMP TO IMPROVE BOTH THE QUALITY OF LIFE AND ECONOMIC GROWTH IN ROCKCASTLE COUNTY, KY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RCDB IS A VOLUNTEER GROUP OF ROCKCASTLE CITIZENS THAT ATTEMPT TO IMPROVE BOTH THE QUALITY OF LIFE AND ECONOMIC GROWTH IN ROCKCASTLE COUNTY, KY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014752
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014752
IRS990EZ/TotalProgramServiceExpensesAmt014752
IRS990EZ/TotalRevenueAmt014304
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt014509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt014304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt071693
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt071693
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014547
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt014509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt014304
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt071693
IRS990ScheduleA/TotalSupportAmt071693
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 550 TELEPHONE 480 DUES 100 LICENSE 15 FEES 32 TOTAL 1,177
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RCDB IS A VOLUNTEER GROUP OF ROCKCASTLE CITIZENS THAT ATTEMP TO IMPROVE BOTH THE QUALITY OF LIFE AND ECONOMIC GROWTH IN ROCKCASTLE COUNTY, KY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN TATUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LYNN TATUM
ReturnHeader/BusinessOfficerGrp/PhoneNum06063084646
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKCASTLE COUNTY DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BOARD INC
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0611378937
ReturnHeader/Filer/PhoneNum06063084646
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4075
ReturnHeader/Filer/USAddress/CityNm0MT VERNON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040456
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SK LEE CPAS PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 PAULINE DR STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040403
ReturnHeader/PreparerPersonGrp/PhoneNum08599863756
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-30T11:34:20-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits