Civic Intelligence

Rockcastle County Development Board Inc.

990EZ • Fiscal year 2023 • EIN 61-1378937

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 15, 2024

Organization ProfileN/A
PO Box 4075MT Vernon, KY 40456

(606) 308-4646

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

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

Liabilities / Revenue

59th percentile

0.00x

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

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

Net Margin

28th percentile

-9.6%

Higher net margin than 28% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$13,200

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 91.0% of source-year revenue.

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

Asset Growth

30th percentile

-11%

Faster asset growth than 30% of similar nonprofits.

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

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$10,760

Down $1,389 (-11%) from 2022

Net Assets

Down

$10,760

Down $1,389 (-11%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin28th percentile

Revenue

Up

$14,509

Up $480 (+3.4%) from 2022

Expenses

Up

$15,898

Up $266 (+1.7%) from 2022

Net Income

Up

-$1,389

Up $214 (+13%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$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

2023

Assets$10,760
Liabilities$0
Net Assets$10,760
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$14,509
Expenses$15,898
Net Income-$1,389
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 15, 2024
Return Version
2023v5.0
Gross Receipts
$14,509
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.-$15,898
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LYNN TATUMLynn Tatum-$13,200-$13,200
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
2024-04-15
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 1,782 telephone 480 tax prep 375 total 2,637”

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 Appendix109 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/BOYAmt012149
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010760
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014509
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1389
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt013200
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt012149
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010760
IRS990EZ/GrossReceiptsAmt014509
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012149
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010760
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012149
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010760
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt013200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LYNN TATUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0LYNN TATUM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt02637
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/PrintingPublicationsPostageAmt061
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/ProgramServiceExpensesAmt015898
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt015898
IRS990EZ/TotalProgramServiceExpensesAmt015898
IRS990EZ/TotalRevenueAmt014509
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014509
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt014029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt028538
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt028538
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt014029
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt028538
IRS990ScheduleA/TotalSupportAmt028538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 1,782 TELEPHONE 480 TAX PREP 375 TOTAL 2,637
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN TATUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0LYNN TATUM
ReturnHeader/BusinessOfficerGrp/PhoneNum06063084646
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-15
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/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611275383
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/PreparationDt02024-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-09T09:01:15-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYNN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TATUM
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,760
Liabilities
$0
Net assets
$10,760
Revenue
$14,509
Expenses
$15,898
Net income
-$1,389
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