KENTUCKY CENTRALIZED INMATE COMMISSARY (EIN 310945465) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Phone

5025644726

Tax Period

2022-07-01 to 2023-06-30

KENTUCKY CENTRALIZED INMATE COMMISSARY, founded in 1978, is a community nonprofit that reported $3.2M in total revenue in fiscal year 2022. Revenue fell 29% from the prior year — a significant decline worth monitoring.

Mission

TO OWN, MAINTAIN, AND OPERATE INMATE RESIDENT CANTEENS FOR THE WELFARE OF THE INMATES RESIDING IN EACH OF THE STATE AND PRIVATE ADULT CORRECTIONAL INSTITUTIONS IN KENTUCKY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,192,225

Investment Income $3,092

Other Revenue $0

TOTAL REVENUE $3,195,317

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $3,124,435

Other Expenses $3,124,435

TOTAL EXPENSES $3,124,435

Year-over-Year Comparison

	2022	2021	Change
Revenue	$3,195,317	$4,469,499	-0.3%
Expenses	$3,124,435	$3,283,491	0.0%
Net Income	$70,882	$1,186,008	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HILARYE DAILEY	Director	5.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$3,195,317	$3,124,435	$4,292,275	$70,882
2022	$4,469,499	$3,283,491	$4,303,469	$1,186,008
2021	$4,525,503	$3,767,533	$2,860,023	$757,970
2020	$4,216,077	$4,056,383	$2,055,704	$159,694
2019	$4,118,429	$4,305,019	$1,887,888	$-186,590
2018	$4,163,727	$3,970,192	$1,917,861	$193,535

KENTUCKY CENTRALIZED INMATE COMMISSARY