Civic Intelligence

Speda Community Foundation Inc.

990EZ • Fiscal year 2024 • EIN 85-4070374

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 30, 2025

Organization ProfileWWW.SOMERSETKYLEADS.COM
306 East Mtvernon Street Suite 316Somerset, KY 42501

(606) 425-5409

Siviq Scores

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

Liabilities / Assets

98th percentile

5.98x

Higher debt load relative to assets than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

2.90x

Higher debt load relative to revenue than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

60th percentile

9.1%

Higher net margin than 60% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

23%

Faster asset growth than 75% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

513%

Faster revenue growth than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$45,129

Up $8,482 (+23%) from 2023

Net Assets

Up

-$224,871

Up $8,482 (+3.6%) from 2023

Liabilities

Flat

$270,000

Flat from 2023

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin60th percentile

Revenue

Up

$93,145

Up $77,945 (+513%) from 2023

Expenses

Up

$84,664

Up $43,158 (+104%) from 2023

Net Income

Up

$8,481

Up $34,787 (+132%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$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

2024

Assets$45,129
Liabilities$270,000
Net Assets-$224,871
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

2024

Revenue$93,145
Expenses$84,664
Net Income$8,481
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 30, 2025
Return Version
2024v5.0
Gross Receipts
$93,145
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.-$83,887
Compensation and Service Providers
Top Officer Pay79th 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
2025-06-30

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 31,212 ride the wave boat statue 52,675 total 83,887”

Form 990-ez, Part II, Line 24

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

Form 990-ez, Part II, Line 26

“Unsecured notes and loans payable 270,000 270,000”

Form 990-ez, Part III

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

Raw XML Appendix130 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/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/BOYAmt036648
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt040129
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt093145
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08481
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0777
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036648
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045129
IRS990EZ/GrossReceiptsAmt093145
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-233352
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-224871
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-233352
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-224871
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/EOYAmt05000
IRS990EZ/OtherExpensesTotalAmt083887
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/ProgramServiceExpensesAmt083887
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0270000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0270000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt084664
IRS990EZ/TotalProgramServiceExpensesAmt083887
IRS990EZ/TotalRevenueAmt093145
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SOMERSETKYLEADS.COM
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt093145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt015200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0140078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0153530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt011000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0412953
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0412953
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt093145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0140078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0153530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt011000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0412953
IRS990ScheduleA/TotalSupportAmt0412953
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES VETERANS PARK 31,212 RIDE THE WAVE BOAT STATUE 52,675 TOTAL 83,887
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 0 5,000 TOTAL 0 5,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 270,000 270,000
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/SignatureDt02025-06-30
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SETH F ATWELL CPA
ReturnHeader/ReturnTs02025-06-30T10:26:44-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,129
Liabilities
$270,000
Net assets
-$224,871
Revenue
$93,145
Expenses
$84,664
Net income
$8,481
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