KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION (EIN 610444710) - 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

1917

Legal Domicile

Principal Officer

JULIAN TACKETT

Phone

8592995472

Tax Period

2024-07-01 to 2025-06-30

KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION, founded in 1917, is a community nonprofit in the Recreation & Sports sector that reported $6.4M in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $6.1M left a modest 5% surplus.

Mission

TO ORGANIZE, REGULATE AND SUPERVISE ALL HIGH SCHOOL SPORTS ACTIVITIES IN KENTUCKY. IT WILL ESTABLISH, PROMOTE AND DELIVER THE HIGHEST QUALITY INTERSCHOLASTIC PROGRAMS AND ACTIVITIES IN AN EFFICIENT AND PROGRESSIVE MANNER THAT EMPHASIZES PARTICIPATION, SAFETY, SPORTSMANSHIP AND INTEGRITY TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT-ATHLETE.

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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 $2,516,045

Program Service Revenue $3,501,282

Investment Income $0

Other Revenue $372,266

TOTAL REVENUE $6,389,593

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,623,378

Fundraising Expenses $299,183

Program Expenses $4,780,031

Other Expenses $4,463,350

TOTAL EXPENSES $6,086,728

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,389,593	$7,187,636	-0.1%
Expenses	$6,086,728	$4,968,181	+0.2%
Net Income	$302,865	$2,219,455	-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

350

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

$146,793

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID ZUBERER	DIRECTOR	5.00	Director	$0	$0	$0
NOEL CRUM	DIRECTOR	5.00	Director	$0	$0	$0
DAMON KELLEY	PRESIDENT-ELECT	5.00	Officer Director	$0	$0	$0
DONNA MOIR	DIRECTOR	5.00	Director	$0	$0	$0
GREG HOWARD	PRESIDENT	5.00	Officer Director	$0	$0	$0
CHUCK MULLINS	DIRECTOR	5.00	Director	$0	$0	$0
JAMES DEMLER	DIRECTOR	5.00	Director	$0	$0	$0
BRIAN COURTNEY	DIRECTOR	5.00	Director	$0	$0	$0
MATT WILHOITE	DIRECTOR	5.00	Director	$0	$0	$0
BRANDY CARVER	DIRECTOR	5.00	Director	$0	$0	$0
JEREMY ROACH	DIRECTOR	5.00	Director	$0	$0	$0
TERRY YEAST	DIRECTOR	5.00	Director	$0	$0	$0
RANDY MCCALLON	DIRECTOR	5.00	Director	$0	$0	$0
GAVIN WASHINGTON	DIRECTOR	5.00	Director	$0	$0	$0
CLAUDETTE HERALD	DIRECTOR	5.00	Director	$0	$0	$0
MANDI HUDSON	DIRECTOR	5.00	Director	$0	$0	$0
RUSSELL THOMPSON	DIRECTOR	5.00	Director	$0	$0	$0
MICHAEL PHILLIPS	DIRECTOR	5.00	Director	$0	$0	$0
DAVID COUCH	DIRECTOR	5.00	Director	$0	$0	$0
CHAD COLLINS	GENERAL COUNSEL	40.00	Officer	$121,856	$24,937	$146,793
JULIAN TACKETT	COMMISSIONER/SEC/TREAS	40.00	Highest	$187,668	$11,388	$199,056
DARREN BILBERRY	ASSISTANT COMMISSIONER	40.00	Highest	$107,016	$10,812	$117,828
EUGENE COPE	SR ASSC. COMMISSIONER, CHIEF OF STAFF	40.00	Highest	$112,860	$11,169	$124,029

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	$6,389,593	$6,086,728	$7,784,558	$302,865
2024	No data	No data	No data	No data
2023	$6,383,883	$5,407,974	$5,427,310	$975,909
2022	$5,768,309	$5,085,092	$4,769,673	$683,217
2021	$3,983,952	$3,280,792	$3,836,833	$703,160
2020	$3,192,453	$3,725,348	$3,519,038	$-532,895

KENTUCKY HIGH SCHOOL ATHLETIC ASSOCIATION