KENTUCKY JAILERS ASSOCIATION

EIN: 311558437

NEWPORT, KY

Total Revenue
$73,881
Total Expenses
$189,982
Total Assets
$68,458
Net Assets
$68,458
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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
1998
Legal Domicile
KY
Principal Officer
RENEE MCDANIEL
Phone
8599049223
Tax Period
2024-07-01 to 2025-06-30

KENTUCKY JAILERS ASSOCIATION, founded in 1998, is a micro nonprofit that reported $74K in total revenue in fiscal year 2024. Revenue fell 65% from the prior year — a significant decline worth monitoring. Expenses of $190K exceeded revenue, resulting in a 157% operating deficit.

Mission

TO SERVE THE TRAINING, LEGISLATIVE,AND SUPPORT NEEDS OF KENTUCKY JAILERS

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $147,025
Program Service Revenue $0
Investment Income $0
Other Revenue $-73,144
TOTAL REVENUE $73,881

Expense Breakdown

Grants Paid $7,000
Salaries & Benefits $0
Fundraising Expenses $0
Other Expenses $182,982
TOTAL EXPENSES $189,982

Year-over-Year Comparison

2024 2023 Change
Revenue $73,881 $213,524 -0.7%
Expenses $189,982 $191,754 0.0%
Net Income $-116,101 $21,770 -6.3%
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

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Governance

Voting Members
26
Independent Members
26
Employees
N/A
Volunteers
10

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
5
$0
Total Directors
22
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TASHA HELLARD BOARD MEMBER 1.00
Director
$0 $0 $0
BRIAN WOOFORD BOARD MEMBER 1.00
Director
$0 $0 $0
ART MAGLINGER BOARD MEMBER 1.00
Director
$0 $0 $0
STEVE WILLIAMS BOARD MEMBER 1.00
Director
$0 $0 $0
BJ BURKHART BOARD MEMBER 1.00
Director
$0 $0 $0
ATHENA HAYES BOARD MEMBER 1.00
Director
$0 $0 $0
TERRY NUNLEY BOARD MEMBER 1.00
Director
$0 $0 $0
JASON WOOSLEY BOARD MEMBER 1.00
Director
$0 $0 $0
JEFF TINDALL BOARD MEMBER 1.00
Director
$0 $0 $0
MICHELE RANKIN BOARD MEMBER 1.00
Director
$0 $0 $0
JODY PERRY BOARD MEMBER 1.00
Director
$0 $0 $0
BILL HENSLEY BOARD MEMBER 1.00
Director
$0 $0 $0
FRANK DOYLE BOARD MEMBER 1.00
Director
$0 $0 $0
JOSHUA TOOMEY BOARD MEMBER 1.00
Director
$0 $0 $0
MIKE LEWIS BOARD MEMBER 1.00
Director
$0 $0 $0
CINDY WALKER BOARD MEMBER 1.00
Director
$0 $0 $0
JUSTIN HALL BOARD MEMBER 1.00
Director
$0 $0 $0
STEPHEN HARMON BOARD MEMBER 1.00
Director
$0 $0 $0
JAMES DALEY PAST PRESIDENT 1.00
Director
$0 $0 $0
JUSTIN SCHULER BOARD MEMBER 1.00
Director
$0 $0 $0
LANDON SPURLOCK BOARD MEMBER 1.00
Director
$0 $0 $0
ANTHONY MCCOLLUM SECRETARY 1.00
Officer Director
$0 $0 $0
ROGER FORD SERGEANT AT ARMS 1.00
Officer
$0 $0 $0
JOSH LINDBLOM PRESIDENT 1.00
Officer
$0 $0 $0
LISA KEARN-YEARY TREASURER 1.00
Officer
$0 $0 $0
ERIC VAUGHN VICE PRESIDENT 1.00
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 $73,881 $189,982 $68,458 $-116,101
2024 No data No data No data No data
2023 $382,485 $462,072 $162,789 $-79,587
2022 $291,915 $337,203 $242,376 $-45,288
2021 $236,805 $146,719 $287,664 $90,086
2020 $190,475 $312,238 $197,578 $-121,763
2019 $327,503 $292,839 $319,341 $34,664
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