NORTHERN KENTUCKY COMMUNITY ACTION COMMISSON INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- NORTHERN KENTUCKY COMMUNITY ACTION COMMISSON INC (EIN 61-0667805)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-11
- IRS object ID
- 202201319349305510
- Schema version
- 2020v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T15:59:56-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311119890 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barnes Dennig & Co LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 East Fourth Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610667805 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Northern Kentucky Community Action | BusinessNameLine1Txt |
| Business Name Line2 | Commission Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 8595816607 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 717 Madison Ave | AddressLine1Txt |
| City | Covington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41012 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Catrena Bowman-Thomas | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 8595816607 | PhoneNum |
| Signature | 2022-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Catrena | PersonFirstNm |
| Person Last | Bowman-Thomas | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paula Hume | PreparerPersonNm |
| PTIN | P00537516 | PTIN |
| Phone | 5132418313 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Catrena Bowman-Thomas | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 717 Madison Ave | AddressLine1Txt |
| City | Covington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41012 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,121,235 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.nkcac.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | Early Childhood Development, Job Training, Financial Assistance and Energy Conservation | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 388 | TotalEmployeeCnt |
| Total Volunteers | 600 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,765,723 | PYContributionsGrantsAmt |
| CY Contributions Grants | $17,930,429 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $166,518 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $188,240 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,178 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,196 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,605 | PYOtherRevenueAmt |
| CY Other Revenue | $370 | CYOtherRevenueAmt |
| PY Total Revenue | $14,945,024 | PYTotalRevenueAmt |
| CY Total Revenue | $18,121,235 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,866,675 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,271,873 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,969,670 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,852,368 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,884,004 | PYOtherExpensesAmt |
| CY Other Expenses | $4,892,119 | CYOtherExpensesAmt |
| PY Total Expenses | $14,720,349 | PYTotalExpensesAmt |
| CY Total Expenses | $19,016,360 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $224,675 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$895,125 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,775,042 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,823,439 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,360,252 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,265,126 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,414,790 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,558,313 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Northern Kentucky Community Action Commission helps individuals and families develop the knowledge, opportunities, and resources they need to achieve self reliance. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,654,975 | ExpenseAmt |
| Grant | $741,788 | GrantAmt |
| Revenue | $3,480 | RevenueAmt |
| Desc | Children's Services programs operate a Head Start preschool program and daycare for three and four year-old children. The Head Start Program is funded by the U.S. Department of Health and Human Services; The daycare program provides supplemental daycare services for children participating in Head Start classes and is funded by the State of Kentucky and privately by individuals using the services. Additionally, NKCAC operates an Early Head Start Child Care Parnership that includes five community child care providers who who supply daycare for infants and toddlers. The USDA Child Care Food Program supplements the feeding of the children in the Head Start and Early Head Start programs. As a program under Child Development, the Community Collaboration for Children (CCC) program expands and enhances community based and federal initiatives aimed at supporting and strengthening families to reduce the likelihood of child abuse and neglect. The CCC program is funded by the U.S. Department of health and Human Services and passed through the Kentucky Cabinet for Health and Family Services. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,119,688 | ExpenseAmt |
| Grant | $3,512,132 | GrantAmt |
| Desc | Family Service programs combine Community Services, Low Income Home Energy Assistance Program (LIHEAP), and YouthBuild training.The Community Services programs provide assistance through neighborhood centers in each of the eight counties serviced by NKCAC. Services include rental, prescription, housing, food and utilities assistance vouchers. Several of the centers maintain a food pantry and clothing closet. Center staff also provide child care assistance referrals. Funds to operate these programs include U.S. Department of Health and Human Services, Community Service Block Grant funds passed through the Kentucky Cabinet for Families and Children. Kynector, a program intended to educate the population about the Health Benefit Exchange under the Affordable Health Care Act. The program, funded through the Department of Health and HumanServices, passed through the Kentucky Cabinet for Health and Family Services, provides assistance to Kentuckians about insurance affordability programs and coverage options to enable informed decisions when selecting and enrolling in health plans.The LIHEAP program provides heating assistance in the form of utility vouchers to low income individuals. Funding for the LIHEAP program is provided by the U.S. Department of Health and Human Services passed through the Kentucky Organization of Community Action Agencies.The YouthBuild program, designed for individuals ages 16 to 24, focuses on obtaining a GED and skills training in the construction field. The U.S. Department of Labor is the primary funding source for the YouthBuild program. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,399,338 | ExpenseAmt |
| Grant | $9,532 | GrantAmt |
| Desc | Community Development programs combine (1) Senior Training, Senior Community Service Employment Program (SCSEP) offers qualified individuals fifty-five (55) years old the opportunity to obtain training to get back into the work force. The SCSEP program is funded by the U.S. Department of Health and Human Services, passed through the National Council on Aging. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $225,246 | ExpenseAmt |
| Grant | $8,421 | GrantAmt |
| Revenue | $184,760 | RevenueAmt |
| Desc | Weatherization and Housing Services: The Weatherization program provides home weatherization and energy efficiency services to lower income homeowners and renters. Funds for this program are passed through the Kentucky Housing Corporation and Kentucky Organization of Community Action Agencies from the U.S. Department of Energy and the U.S. Department of Health and Human Services. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $225,246 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $8,421 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $184,760 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $17,399,247 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | Yes (1) | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 388 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert H Williams | PersonNm |
| Phone | 8596552930 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 717 Madison Ave | AddressLine1Txt |
| City | Covington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41011 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Charles Alexander | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Nichole Braun | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Peter D'Angio | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| April DeFalco | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Lewis Diaz | ||||||
| Vice President | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Karen Ginn | ||||||
| Secretary | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Diane Glenn | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Barney Goins | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Ed Hughes | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Spike Jones | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Aurelia Rodriguez | ||||||
| President | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Amy Safran | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Joseph Schlimm Sr | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Lisa Schneider | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| John Scott | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Kimberly Timmons | ||||||
| Treasurer | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Patty Wininger | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Addia Wuchner | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Chantelle Bentley Phillips | ||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Robert Williams | ||||||
| Finance Director | 37.50 | $105,995 | $0 | $37,238 | Yes (X) | |
| Catrena Bowman- Thomas | ||||||
| Executive Director | 37.50 | $130,491 | $0 | $43,839 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $236,486 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $81,077 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| C Forward | |||||
| 5 W 5th Street | Covington | KY | 41011 | IT Provider | $281,811 |
| Brighton Center | |||||
| 725 Central Ave | Newport | KY | 41071 | Child Care Partner | $259,560 |
| Learning Grove | |||||
| 333 Madison Ave | Covington | KY | 41011 | Child Care Partner | $173,458 |
| Red Hawk Technologies | |||||
| 515 Monmouth St Suite 302 | Newport | KY | 41071 | IT Services | $135,425 |
| Moody Nolan Inc | |||||
| 300 Spruce St Suite 300 | Columbus | OH | 43215 | Construction | $113,990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $17,228,245 | GovernmentGrantsAmt |
| All Other Contributions | $702,184 | AllOtherContributionsAmt |
| Noncash Contributions | $129,798 | NoncashContributionsAmt |
| Total Contributions | $17,930,429 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Low Income Development Fee | 531390 | $100,492 | $100,492 |
| Rental Income | 531110 | $84,268 | $84,268 |
| Child Services | 611600 | $3,480 | $3,480 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $188,240 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,196 | TotalRevenueColumnAmt |
| Exclusion | $2,196 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Sales, rembursements & rebates | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $370 | TotalRevenueColumnAmt |
| Exclusion | $370 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $370 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,121,235 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $188,240 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,566 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,271,873 | TotalAmt |
| Program Services | $4,271,873 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $317,563 | TotalAmt |
| Program Services | $8,717 | ProgramServicesAmt |
| Management And General | $308,846 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,960,486 | TotalAmt |
| Program Services | $6,332,642 | ProgramServicesAmt |
| Management And General | $627,844 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,160,650 | TotalAmt |
| Program Services | $1,085,266 | ProgramServicesAmt |
| Management And General | $75,384 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876,966 | TotalAmt |
| Program Services | $793,547 | ProgramServicesAmt |
| Management And General | $83,419 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,703 | TotalAmt |
| Program Services | $476,492 | ProgramServicesAmt |
| Management And General | $60,211 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,842 | TotalAmt |
| Program Services | $16,733 | ProgramServicesAmt |
| Management And General | $21,109 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,850 | TotalAmt |
| Program Services | $38,816 | ProgramServicesAmt |
| Management And General | $4,034 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,633,047 | TotalAmt |
| Program Services | $1,479,306 | ProgramServicesAmt |
| Management And General | $153,741 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,715 | TotalAmt |
| Program Services | $289,624 | ProgramServicesAmt |
| Management And General | $72,091 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $953,274 | TotalAmt |
| Program Services | $927,611 | ProgramServicesAmt |
| Management And General | $25,663 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,430 | TotalAmt |
| Program Services | $28,969 | ProgramServicesAmt |
| Management And General | $2,461 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,489 | TotalAmt |
| Program Services | $14,913 | ProgramServicesAmt |
| Management And General | $576 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,730 | TotalAmt |
| Program Services | $311,006 | ProgramServicesAmt |
| Management And General | $65,724 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,261 | TotalAmt |
| Program Services | $75,485 | ProgramServicesAmt |
| Management And General | -$2,224 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Materials, supplies, & | $795,004 | $795,004 | |
| Other costs | $328,803 | $236,183 | $92,620 |
| Staff development | $241,332 | $217,060 | $24,272 |
| Other Client Benefits | $1,342 | $1,342 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,016,360 | TotalAmt |
| Program Services | $17,399,247 | ProgramServicesAmt |
| Management And General | $1,617,113 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,791,358 | BOYAmt |
| EOY | $1,184,772 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,568 | BOYAmt |
| EOY | $372,657 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,639,422 | BOYAmt |
| EOY | $1,936,923 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,411 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,985 | BOYAmt |
| EOY | $5,516 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,598,609 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,881,892 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,432,483 | BOYAmt |
| EOY | $4,716,717 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,100 | BOYAmt |
| EOY | $550,101 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,537 | BOYAmt |
| EOY | $56,753 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,775,042 | BOYAmt |
| EOY | $8,823,439 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,470,142 | BOYAmt |
| EOY | $1,292,129 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $542,058 | BOYAmt |
| EOY | $743,206 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,234,300 | BOYAmt |
| EOY | $3,154,687 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,752 | BOYAmt |
| EOY | $75,104 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,360,252 | BOYAmt |
| EOY | $5,265,126 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,414,790 | BOYAmt |
| EOY | $3,537,838 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $20,475 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,414,790 | BOYAmt |
| EOY | $3,558,313 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,775,042 | BOYAmt |
| EOY | $8,823,439 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$895,125 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $38,648 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,074,217 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,940,061 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,563,148 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,765,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,930,429 | CurrentTaxYearAmt |
| Total | $70,273,578 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,074,217 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,940,061 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,563,148 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,765,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,930,429 | CurrentTaxYearAmt |
| Total | $70,273,578 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $70,273,578 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $501,401 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,853 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,178 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,196 | CurrentTaxYearAmt |
| Total | $518,329 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,527 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,002 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $154 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,680 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $370 | CurrentTaxYearAmt |
| Total | $11,733 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $70,803,640 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,041,252 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99160 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $150 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $150 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Occassional Emails to Legislators on topics that affect the organization's funding and mission. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,234,700 | OtherCostOrOtherBasisAmt |
| Book Value | $1,234,700 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,022,994 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,131,431 | DepreciationAmt |
| Book Value | $2,891,563 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $554,547 | OtherCostOrOtherBasisAmt |
| Depreciation | $487,987 | DepreciationAmt |
| Book Value | $66,560 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,300,793 | OtherCostOrOtherBasisAmt |
| Depreciation | $832,152 | DepreciationAmt |
| Book Value | $468,641 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $485,575 | OtherCostOrOtherBasisAmt |
| Depreciation | $430,322 | DepreciationAmt |
| Book Value | $55,253 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,716,717 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Interest Rate Swap Agreement | Desc |
| Amt | $75,104 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $75,104 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,780,392 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $620,509 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $38,648 | OtherRevenueAmt |
| Revenue Not Reported | $659,157 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,121,235 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,121,235 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,636,869 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $620,509 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $620,509 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,016,360 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,016,360 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | NKCAC is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of Kentucky law. However, NKCAC is subject to federal income tax on any unrelated business taxable income. NKCAC's IRS Form 990 is subject to review and examination by federal and state authorities. NKCAC believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements. |
| Part XI, Line 2d - Other Adjustments: | Change in Fair Value Interest Swap 38,648. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Temporary Assistance For Housing And Energy | 16387 | $4,223,280 |
| Child Services Supplies | 487 | $48,593 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The organization utilizes the accounting system to segregate funds received and used for each specific grant. The accounting system is designed to record funds according to the funding source and is monitored to ensure that funds are utilized for the intended purpose of the grant. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Catrena Bowman- Thomas | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $130,491 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $35,167 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $8,672 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $174,330 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | County of Kenton Kentucky | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 616000743 | BondIssuerEIN |
| Bond Issued | 2019-06-17 | BondIssuedDt |
| Issue Price | $1,018,774 | IssuePriceAmt |
| Purpose | Refinance properties at 717 Madison Avenue & 1001 Scott Street, Covington, K | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $1,018,774 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $19,291 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $1,018,774 | CapitalExpendituresAmt |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC Bank NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 7.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Food Inventory FoodInventoryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,478 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Materials & Supplies | 104 | $64,585 | Cost |
| Yes (X) | Client Benefits | 4 | $63,736 | Cost |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The Form 990 was reviewed by the CEO and CFO. A copy was provided to the entire board prior to its filing. |
| Form 990, Part VI, Section B, line 12c | Annually board members update the conflict of interest policy. The conflict will be brought to attention and any conflicted board member will abstain from the meeting. |
| Form 990, Part VI, Section B, line 15 | The policy board sets the salary of the Executive Director and they are provided comparables annually. |
| Form 990, Part VI, Section C, line 19 | Governing documents are available on the Kentucky Secretary of State's website. NKCAC complies with the open records act. |
| Form 990, Part XI, line 9: | Change in Fair Value of Interest Rate Swap 38,648. |
| Form 990, Part XII, Line 2c | The Finance committee is responsible for overseeing the audit. This process has not changed in the current year. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|
| NKCAC Ridgewood North LLC | |||||||
| 717 Madison Avenue | Covington | KY | 41011 | 454770935 | Low Income Housing Investment | KY | $67,213 |
| Union Farmview Apartments LLC | |||||||
| 717 Madison Avenue | Covington | KY | 41011 | 844985194 | Low Income Housing Investment | KY | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | Predominant Income TypePredominantIncomeTypeTxt | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Lincoln Grant Scholar House LLLP | |||||||||||
| 1122 Rogers Street | Louisville | KY | 40204 | 472240818 | Low income housing | KY | N/A | 0 | Yes (1) | ||
| Ridgewood North LP | |||||||||||
| 717 Madison Avenue | Covington | KY | 41011 | Low income housing | KY | 0 | Yes (1) | related | 0.00510 | ||
| Union Farmview LLLP | |||||||||||
| 717 Madison Avenue | Covington | KY | 41011 | 844985194 | Low income housing | KY | N/A | 0 | 0 | ||
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lincoln GP LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 112 Rogers Street | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472261613 | EIN |
| Primary Activities | Investment in real estate | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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