Civic Intelligence

Roena Cornett Foundation

EIN 95-7044437 • Hardin, KY

PO Box 345Hardin, KY 42048-0345
Siviq Scores

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

Liabilities / Assets

65th percentile

0.11x

Higher debt load relative to assets than 65% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.12x

Higher debt load relative to revenue than 91% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Net Margin

9th percentile

-55%

Higher net margin than 9% of similar nonprofits.

$1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

$1M-$5M nonprofits • Source year 2024

Asset Growth

22nd percentile

-4.5%

Faster asset growth than 22% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

30th percentile

-2.7%

Faster revenue growth than 30% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$1,499,015

Down $71,059 (-4.5%) from 2023

Liabilities

Up

$157,529

Up $6,199 (+4.1%) from 2023

Net Assets

Down

$1,341,486

Down $77,258 (-5.4%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin9th percentile

Revenue

Down

$140,835

Down $3,863 (-2.7%) from 2023

Expenses

Up

$217,842

Up $109,336 (+101%) from 2023

Net Income

Down

-$77,007

Down $113,199 (-313%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,305,994Liabilities 2011: $200,7892011Assets 2012: $1,098,673Liabilities 2012: $163,7542012Assets 2013: $0Liabilities 2013: $02013Assets 2014: $1,316,818Liabilities 2014: $160,0932014Assets 2015: $1,343,074Liabilities 2015: $157,887Net Assets 2015: $1,185,1872015Assets 2016: $894,183Liabilities 2016: $155,697Net Assets 2016: $738,4862016Assets 2017: $1,348,612Liabilities 2017: $678,551Net Assets 2017: $670,0612017Assets 2018: $832,681Liabilities 2018: $151,054Net Assets 2018: $681,6272018Assets 2019: $853,509Liabilities 2019: $148,372Net Assets 2019: $705,1372019Assets 2020: $893,977Liabilities 2020: $145,493Net Assets 2020: $748,4842020Assets 2021: $937,719Liabilities 2021: $142,787Net Assets 2021: $794,9322021Assets 2022: $997,835Liabilities 2022: $139,452Net Assets 2022: $858,3832022Assets 2023: $1,570,074Liabilities 2023: $151,330Net Assets 2023: $1,418,7442023Assets 2024: $1,499,015Liabilities 2024: $157,529Net Assets 2024: $1,341,4862024

Highlighted filing

2024

Assets$1,499,015
Liabilities$157,529
Net Assets$1,341,486
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $48,300Expenses 2011: $66,474Net Income 2011: -$18,1742011Revenue 2012: $28,612Expenses 2012: $68,412Net Income 2012: -$39,8002012Revenue 2013: $77,636Expenses 2013: $69,837Net Income 2013: $7,7992013Revenue 2014: $91,230Expenses 2014: $87,197Net Income 2014: $4,0332014Revenue 2015: $65,142Expenses 2015: $60,399Net Income 2015: $4,7432015Revenue 2016: $86,668Expenses 2016: $604,148Net Income 2016: -$517,4802016Revenue 2017: $65,697Expenses 2017: $134,122Net Income 2017: -$68,4252017Revenue 2018: $103,760Expenses 2018: $92,194Net Income 2018: $11,5662018Revenue 2019: $90,972Expenses 2019: $67,462Net Income 2019: $23,5102019Revenue 2020: $89,228Expenses 2020: $48,760Net Income 2020: $40,4682020Revenue 2021: $105,277Expenses 2021: $58,829Net Income 2021: $46,4482021Revenue 2022: $123,400Expenses 2022: $59,949Net Income 2022: $63,4512022Revenue 2023: $144,698Expenses 2023: $108,506Net Income 2023: $36,1922023Revenue 2024: $140,835Expenses 2024: $217,842Net Income 2024: -$77,0072024

Highlighted filing

2024

Revenue$140,835
Expenses$217,842
Net Income-$77,007
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,499,015
Liabilities
$157,529
Net assets
$1,341,486
Revenue
$140,835
Expenses
$217,842
Net income
-$77,007
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.16$1.34$0.14$0.22$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.15$1.42$0.14$0.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.14$0.86$0.12$0.06$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.14$0.79$0.11$0.06$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.15$0.75$0.09$0.05$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.15$0.71$0.09$0.07$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.15$0.68$0.10$0.09$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.68$0.67$0.07$0.13$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.16$0.74$0.09$0.60$0.52
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.16$1.19$0.07$0.06$0.00
2014Summary only. Only limited summary data is available for this year.$1.32$0.16$0.09$0.09$0.00
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.08$0.07$0.01
2012Summary only. Only limited summary data is available for this year.$1.10$0.16$0.03$0.07$0.04
2011Summary only. Only limited summary data is available for this year.$1.31$0.20$0.05$0.07$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Johan DixonPresidentPT$0--
Maary HamiltonBookkeeper-$0--
Filing and Contact Details

Filer

Filer Name
Roena Cornett Foundation
EIN
95-7044437
In Care Of
% Johan Dixon
Phone
8187455988
Address
PO Box 345, Hardin, KY 42048-0345

Signing Officer

Name
Johan Dixon
Title
President
Phone
8187455988
Signed
2025-11-05
Discuss with paid preparer
Yes

Preparer

Firm
Demian & Associates CPA
Address
100 E Thousand Oaks Blvd, Thousand Oaks, CA 91360
Preparer
Hany Demian
Phone
8053917786
Raw XML AppendixShowing 400 of 486 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.

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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt124
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientPersonNm1Passion Works
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0PO Box 232579
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt120 E State Street
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0Encinitas
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm1Athens
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IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd1OH
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LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt00
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt134671
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt20
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt330665
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt40
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt515000
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt6110000
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt70
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt847545
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt920685
LandEtcSchedule2/LandEtcGrp/BookValueAmt025918
LandEtcSchedule2/LandEtcGrp/BookValueAmt119411
LandEtcSchedule2/LandEtcGrp/BookValueAmt242199
LandEtcSchedule2/LandEtcGrp/BookValueAmt337136
LandEtcSchedule2/LandEtcGrp/BookValueAmt465000
LandEtcSchedule2/LandEtcGrp/BookValueAmt50
LandEtcSchedule2/LandEtcGrp/BookValueAmt60
LandEtcSchedule2/LandEtcGrp/BookValueAmt7211700
LandEtcSchedule2/LandEtcGrp/BookValueAmt840755
LandEtcSchedule2/LandEtcGrp/BookValueAmt912250
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt0Helen Land
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt1Helen Building
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt2Ilex Land
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt3Ilex Building
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt4Penrose Land
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt512th Street Equipment
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt612th Street Goodwill
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt712th Street Land
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt812th Street Building
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt9Vehicle
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt025918
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt154082
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt242199
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt367801
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt465000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt515000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt6110000
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt7211700
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt888300
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt932935
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt025918
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt119411
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt242199
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt337136
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt465000
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt50
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt60
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt7211700
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt840755
LandEtcSchedule2/LandEtcGrp/EOYFMVAmt912250
MortgagesAndNotesPayableSch/NotePayableGrp/BalanceDueAmt0132034
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MortgagesAndNotesPayableSch/NotePayableGrp/InterestRt00
MortgagesAndNotesPayableSch/NotePayableGrp/LenderNameGrp/PersonNm0Norwest
MortgagesAndNotesPayableSch/NotePayableGrp/LoanOriginalAmt0153551
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OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt10
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OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt80
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OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt100
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OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt120
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0Licenses and Permits
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OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4Care of Animals
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OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc10Meals
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OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt40
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt50
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt60
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt70
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OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt100
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt110
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OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
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OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt50
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt60
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OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt80
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt90
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt100
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt110
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt120
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt095
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt127
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt24088
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt3260
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt47020
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt52458
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt6151000
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt70
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt8649
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt90
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OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BalanceDueAmt045000
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OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BalanceDueAmt260000
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OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BorrowerNameGrp/PersonNm020241202 Loan 2240-24
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BorrowerNameGrp/PersonNm12013-21 Kuhl Bankers Group Loa
OtherNotesLoansRcvblLongSch/OtherNotesLoansRcvblLongGrp/BorrowerNameGrp/PersonNm2Infinity Investment

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