KENTUCKY RESTAURANT ASSOCIATION NORTHERN KENTUCKY CHAPTER (EIN 311078163) - 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

Legal Domicile

Principal Officer

JIM MCFARLANE

Phone

5024003736

Tax Period

2024-07-01 to 2025-06-30

KENTUCKY RESTAURANT ASSOCIATION NORTHERN KENTUCKY CHAPTER is a small nonprofit that reported $237K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $226K left a modest 5% surplus.

Mission

PROMOTION OF THE RESTAURANT INDUSTRY IN THE NORTHERN KENTUCKY AREA THROUGH EDUCATION, EXHIBITS, PROMOTIONS, AND TRAINING

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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 (2024)

Revenue Breakdown

Contributions & Grants $56,298

Program Service Revenue $0

Investment Income $252

Other Revenue $180,198

TOTAL REVENUE $236,748

Expense Breakdown

Grants Paid $191,226

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $191,226

Other Expenses $34,644

TOTAL EXPENSES $225,870

Year-over-Year Comparison

	2024	2023	Change
Revenue	$236,748	$214,685	+0.1%
Expenses	$225,870	$214,249	+0.1%
Net Income	$10,878	$436	+23.9%

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
JIM MCFARLANE	PRESIDENT	N/A	Officer	$0	$0	$0
GORDY SNYDER	VICE PRESIDE	N/A	Officer	$0	$0	$0
PAT O'CALLAGHAN	SECRETARY/TR	N/A	Officer	$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
2025	$236,748	$225,870	$135,335	$10,878
2024	$214,685	$214,249	$201,627	$436
2023	$43,395	$40,346	$45,850	$3,049
2022	$47,038	$38,998	$202,997	$8,040
2021	$37	$31,756	$36,690	$-31,719
2020	$58,022	$33,613	$72,957	$24,409
2019	$35,373	$33,086	$44,714	$2,287

KENTUCKY RESTAURANT ASSOCIATION NORTHERN KENTUCKY CHAPTER