KENTUCKY ASSOCIATION OF COUNTIES INC Charity Report

Public IRS 990 nonprofit record

KENTUCKY ASSOCIATION OF COUNTIES INC

EIN 61-0870248 · Public & Societal Benefit (W17C)

What they do

to IMPROVE and ENHANCE KENTUCKYS 120 COUNTY GOVERNMENTS and THEIR POLITICAL SUBDIVISIONS THROUGH EDUCATIONAL PROGRAMS, COOPERATIVE UNDERTAKINGS, and ISSUE ADVOCACY. to PROVIDE, THROUGH RELATED GOVERNMENT PARTNERS, INSURANCE and FINANCIAL SERVICES to MEMBERS.

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $57.90 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders52 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

49.31%of revenue went to mission work57.9% of expenses · Program services

$85.21spent for every $100 of revenueRevenue covered expenses this year.

35.90%of revenue went to management and office costs42.1% of expenses

$3.57in assets for every $1 spent this yearSome assets cannot be spent right away.

1.4%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Pay context: The highest compensation shown in this filing is $385,702 for JAMES HENDERSON (EXECUTIVE DIRECTOR/CEO). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$10,191,451

Mission workProgram services$5,024,91249.31% of revenue57.9% of expenses

ManagementOffice and general costs$3,658,92435.90% of revenue42.1% of expenses

FundraisingAsking for donations0.00% of revenue0.0% of expenses

Revenue left after expensesReported annual surplus$1,507,61514.79% of revenueShown in gray on the chart

Total expenses$8,683,83685.21% of revenue

Gray means reported revenue left after expenses for this filing year. It does not necessarily mean cash sitting in a bank account.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 57.9% mission · 42.1% management · 0.0% fundraisingTotal expenses: 85.21% of revenue

2023Expense mix: 59.1% mission · 40.9% management · 0.0% fundraisingTotal expenses: 84.10% of revenue

2022Expense mix: 63.6% mission · 36.4% management · 0.0% fundraisingTotal expenses: 93.46% of revenue

2021Expense mix: 58.6% mission · 41.4% management · 0.0% fundraisingTotal expenses: 93.40% of revenue

2020Expense mix: 62.2% mission · 37.8% management · 0.0% fundraisingTotal expenses: 84.93% of revenue

2019Expense mix: 60.8% mission · 39.2% management · 0.0% fundraisingTotal expenses: 85.76% of revenue

2018Expense mix: 57.5% mission · 42.5% management · 0.0% fundraisingTotal expenses: 91.32% of revenue

2017Expense mix: 75.0% mission · 25.0% management · 0.0% fundraisingTotal expenses: 86.04% of revenue

Money in and money out

Revenue$10,191,451

Expenses$8,683,836

Annual surplus $1,507,615 Revenue was higher than expenses for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$5,024,912 · 57.9% of expenses

Management and office costs$3,658,924 · 42.1% of expenses

See all reported dollar amounts

Revenue$10,191,451

Expenses$8,683,836

Assets$31,039,420

Income$11,283,073

Contributions$144,200

Mission work (program services)$5,024,912

Management and general$3,658,924

Executive compensation (total)$1,511,867

Stocks and bonds$10,123,861

Accounting fees$73,563

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

JAMES HENDERSONEXECUTIVE DIRECTOR/CEO · 35 hrs/week $385,702Base $293,082 · Other $92,620

TIMOTHY STURGILLGENERAL COUNSEL · 35 hrs/week $275,744Base $205,907 · Other $69,837

TEMPLE JUETTDIRECTOR OF INSURANCE · 35 hrs/week $270,611Base $197,120 · Other $73,491

KAREN BASHAMCHIEF FINANCIAL OFFICER · 35 hrs/week $260,241Base $194,804 · Other $65,437

JENNIFER BURNETTDIRECTOR OF STRATEGIC OPERATIONS · 35 hrs/week $209,532Base $158,578 · Other $50,954

SHELLIE HAMPTONDIRECTOR OF GOVT. AFFAIRS · 35 hrs/week $195,292Base $134,250 · Other $61,042

JON SHARPIT MANAGER · 35 hrs/week $192,939Base $141,123 · Other $51,816

RICH ORNSTEINSTAFF ATTORNEY · 35 hrs/week $184,884Base $134,359 · Other $50,525

LONNIE CAMPBELLASST. DIR. OF FINANCING SERVICES · 35 hrs/week $176,346Base $128,649 · Other $47,697

KRIS DUNNASSOCIATE DIR. OF INSURANCE · 35 hrs/week $171,988Base $124,700 · Other $47,288

GRANT SATTERLYFORMER DIR OF FINANCING SER. · 35 hrs/week $124,490Base $103,894 · Other $20,596

DAVID LIVINGSTONIMMEDIATE PAST PRES. · 1 hrs/week $6,497

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (52)

JAMES HENDERSONEXECUTIVE DIRECTOR/CEO

TIMOTHY STURGILLGENERAL COUNSEL

TEMPLE JUETTDIRECTOR OF INSURANCE

KAREN BASHAMCHIEF FINANCIAL OFFICER

JENNIFER BURNETTDIRECTOR OF STRATEGIC OPERATIONS

SHELLIE HAMPTONDIRECTOR OF GOVT. AFFAIRS

JON SHARPIT MANAGER

RICH ORNSTEINSTAFF ATTORNEY

LONNIE CAMPBELLASST. DIR. OF FINANCING SERVICES

KRIS DUNNASSOCIATE DIR. OF INSURANCE

GRANT SATTERLYFORMER DIR OF FINANCING SER.

DAVID LIVINGSTONIMMEDIATE PAST PRES.

DAN MOSLEYPRESIDENT

ADAM ONANPRESIDENT-ELECT

MICHAEL LOGSDONFIRST VICE-PRESIDENT

AMY CHANDLERPAST PRESIDENT

RICK STILTNERDIRECTOR

CHARLES DILLSDIRECTOR

JOHN HUNTDIRECTOR

TABATHA CLEMONSFIRST VICE-PRESIDENT (TO 12/24)

DAVID NICHOLSONDIRECTOR

SCOTT BATESDIRECTOR

SCOTT ALEXANDERDIRECTOR

CRAIG MILLERDIRECTOR

REAGAN TAYLORDIRECTOR

RANDY DIALDIRECTOR

STEVE GIVENSDIRECTOR

ORBREY GRITTONDIRECTOR

GARY MOOREDIRECTOR

DARRIN BENTONDIRECTOR

DAVID FIELDSDIRECTOR

STEVE HENRYDIRECTOR

BOBBY HALLDIRECTOR

BERL PERDUEDIRECTOR

JOHN WARDDIRECTOR

JOE PAT COVINGTONDIRECTOR

JODI ALBRIGHTDIRECTOR

DOUG HALLDIRECTOR

ELBERT BENNETTDIRECTOR

GREG TERRYDIRECTOR

GARY GINNDIRECTOR (TO 12/24)

DAN ISONDIRECTOR (TO 09/24)

DAVID ONEILLDIRECTOR (TO 09/24)

JENNY OLDHAMDIRECTOR (TO 09/24)

LOUIS KELLYDIRECTOR (FROM 09/24)

JOSH LINDBLOMDIRECTOR (FROM 09/24)

KEVIN ALEXANDERDIRECTOR (FROM 12/24)

JOSEPH ROSSDIRECTOR (FROM 12/24)

JONATHAN BRUERDIRECTOR (FROM 12/24)

WILLIAM HEDGESDIRECTOR (FROM 12/24)

RICH LIEBEDIRECTOR (FROM 06/25)

PAT WHITEDIRECTOR (FROM 03/25)

About this charity

Recognized since: January 1977
Location: 400 ENGLEWOOD DR, FRANKFORT, KY 40601-7561
County: Franklin
In care of: JIM HENDERSON
Primary officer: JIM HENDERSON, EXECUTIVE DIRECTOR/CEO

How to reach them

WebsiteVisit the charity’s website Phone(502) 223-7667

Filing and classification

Latest tax year: 2024
Tax period began: July 1, 2024
Return type: 990
Tax preparer: CHERRY BEKAERT ADVISORY LLC
NTEE classification: Public & Societal Benefit (W17C)
IRS tax category: Professional Organizations