Civic Intelligence

Speda Community Foundation Inc

EIN 85-4070374 • 501(c)3 • Somerset, KY

Profile

Provide charitable funding for community projects and other charitable and educational purposes.

306 East Mtvernon Street Suite 316Somerset, KY 42501

www.somersetkyleads.com

Siviq Scores

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

Liabilities / Assets

99th percentile

30.45x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

11.31x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

13th percentile

-58%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

12th percentile

-82%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

9th percentile

-77%

Faster revenue growth than 9% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$8,063

Down $37,066 (-82%) from 2024

Liabilities

Down

$245,518

Down $24,482 (-9.1%) from 2024

Net Assets

Down

-$237,455

Down $12,584 (-5.6%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin13th percentile

Revenue

Down

$21,700

Down $71,445 (-77%) from 2024

Expenses

Down

$34,284

Down $50,380 (-60%) from 2024

Net Income

Down

-$12,584

Down $21,065 (-248%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$400K$200K$0-$200K-$400KAssets 2021: $164,204Net Assets 2021: $164,2042021Assets 2022: $103,380Liabilities 2022: $310,427Net Assets 2022: -$207,0472022Assets 2023: $36,647Liabilities 2023: $270,000Net Assets 2023: -$233,3532023Assets 2024: $45,129Liabilities 2024: $270,000Net Assets 2024: -$224,8712024Assets 2025: $8,063Liabilities 2025: $245,518Net Assets 2025: -$237,4552025

Highlighted filing

2025

Assets$8,063
Liabilities$245,518
Net Assets-$237,455
Open 2025 Filing

Operations Trend

Revenue Growth9th percentile

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

$1.0M$500K$0-$500KRevenue 2021: $153,530Expenses 2021: $326Net Income 2021: $153,2042021Revenue 2022: $140,078Expenses 2022: $511,329Net Income 2022: -$371,2512022Revenue 2023: $15,200Expenses 2023: $41,506Net Income 2023: -$26,3062023Revenue 2024: $93,145Expenses 2024: $84,664Net Income 2024: $8,4812024Revenue 2025: $21,700Expenses 2025: $34,284Net Income 2025: -$12,5842025

Highlighted filing

2025

Revenue$21,700
Expenses$34,284
Net Income-$12,584
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$8,063
Liabilities
$245,518
Net assets
-$237,455
Revenue
$21,700
Expenses
$34,284
Net income
-$12,584
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.08$2.46$2.37$0.22$0.34$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.45$2.70$2.25$0.93$0.85$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.37$2.70$2.33$0.15$0.42$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.03$3.10$2.07$1.40$5.11$3.71
2021Detailed filing. Detailed filing data is available for this year.$1.64$1.64$1.54$0.00$1.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 9, 2026
Return Version
2025v4.0
Gross Receipts
$21,700
Mission and Program Overview

Mission

Provide charitable funding for community projects and other charitable and educational purposes.

Program Services

DescriptionGrantsExpenses
PROVIDE CHARITABLE FUNDING FOR COMMUNITY PROJECTS AND OTHER CHARITABLE AND EDUCATIONAL PURPOSES.-$33,575
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRIS GIRDLERDirector-$0--
BROOK PINGDirector-$0--
JESSICA CARLTONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Speda Community Foundation Inc
EIN
85-4070374
Phone
6064255409
Address
306 EAST MTVERNON STREET SUITE 316, SOMERSET, KY 42501

Signing Officer

Name
Chris Girdler
Title
Director
Phone
6064255409
Signed
2026-02-09

Preparer

Firm
Evans Harville Atwell & Co Cpas Pllc
Address
PO BOX 1309, SOMERSET, KY 42502-1309
Preparer
Seth F Atwell CPA
Phone
6066795090
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses veterans park 31,075 ride the wave boat statue 2,500 total 33,575”

Form 990-ez, Part II, Line 24

“Accounts receivable 5,000 0 total 5,000 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 518 unsecured notes and loans payable 270,000 245,000”

Form 990-ez, Part III

“Provide charitable funding for community projects and other charitable and educational purposes.”

Raw XML Appendix123 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/PersonNm0JESSICA CARLTON
IRS990EZ/BooksInCareOfDetail/PhoneNum06064255409
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0306 E MT VERNON ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SOMERSET
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd042501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt040129
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08063
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt021700
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12584
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0709
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt045129
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08063
IRS990EZ/GrossReceiptsAmt021700
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-224871
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-237455
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-224871
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-237455
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRIS GIRDLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BROOK PING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JESSICA CARLTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05000
IRS990EZ/OtherExpensesTotalAmt033575
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CHARITABLE FUNDING FOR COMMUNITY PROJECTS AND OTHER CHARITABLE AND EDUCATIONAL PURPOSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CHARITABLE FUNDING FOR COMMUNITY PROJECTS AND OTHER CHARITABLE AND EDUCATIONAL PURPOSES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt033575
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0270000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0245518
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt034284
IRS990EZ/TotalProgramServiceExpensesAmt033575
IRS990EZ/TotalRevenueAmt021700
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SOMERSETKYLEADS.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt021700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt093145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt015200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0140078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0153530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0423653
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0423653
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt021700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt093145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt015200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0140078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0153530
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0423653
IRS990ScheduleA/TotalSupportAmt0423653
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES VETERANS PARK 31,075 RIDE THE WAVE BOAT STATUE 2,500 TOTAL 33,575
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 5,000 0 TOTAL 5,000 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 518 UNSECURED NOTES AND LOANS PAYABLE 270,000 245,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE CHARITABLE FUNDING FOR COMMUNITY PROJECTS AND OTHER CHARITABLE AND EDUCATIONAL PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS GIRDLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06064255409
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPEDA COMMUNITY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPED
ReturnHeader/Filer/EIN0854070374
ReturnHeader/Filer/PhoneNum06064255409
ReturnHeader/Filer/USAddress/AddressLine1Txt0306 EAST MTVERNON STREET SUITE 316
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042501
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/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SETH F ATWELL CPA
ReturnHeader/ReturnTs02026-02-09T16:30:58-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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