KENTUCKY RESTAURANT ASSOCIATION (EIN 610620236) - 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

1933

Legal Domicile

Principal Officer

STACY ROOF

Phone

5024003736

Tax Period

2024-07-01 to 2025-06-30

KENTUCKY RESTAURANT ASSOCIATION, founded in 1933, is a small nonprofit that reported $611K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $158K, a strong 26% operating margin.

Mission

PROMOTION OF THE RESTAURANT INDUSTRY IN KENTUCKY 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 $296,818

Program Service Revenue $272,837

Investment Income $18,084

Other Revenue $23,268

TOTAL REVENUE $611,007

Expense Breakdown

Grants Paid $0

Salaries & Benefits $218,667

Fundraising Expenses $12,350

Program Expenses $381,329

Other Expenses $234,637

TOTAL EXPENSES $453,304

Year-over-Year Comparison

	2024	2023	Change
Revenue	$611,007	$531,425	+0.1%
Expenses	$453,304	$454,516	0.0%
Net Income	$157,703	$76,909	+1.1%

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

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

$106,103

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STACY ROOF	EXECUTIVE DI	40.00	Officer	$106,103	$0	$106,103
RAY WATKINS	CHAIRMAN	N/A	Director	$0	$0	$0
DAVID DANIELSON	CHAIRMAN ELE	N/A	Director	$0	$0	$0
RICK PRICE	TREASURER	N/A	Officer	$0	$0	$0
JOE BRISTOW	ACTIVE DIREC	N/A	Director	$0	$0	$0
DAVID CARROLL	ACTIVE DIREC	N/A	Director	$0	$0	$0
ERIC FABER	ACTIVE DIREC	N/A	Director	$0	$0	$0
JAMES FINLEY	ACTIVE DIREC	N/A	Director	$0	$0	$0
TRAVIS HALL	ACTIVE DIREC	N/A	Director	$0	$0	$0
CATHY KRUER	ACTIVE DIREC	N/A	Director	$0	$0	$0
CATHERINE MACDOWALL	ACTIVE DIREC	N/A	Director	$0	$0	$0
ALEC MCAFEE	ACTIVE DIREC	N/A	Director	$0	$0	$0
EVELYN MILLER	ACTIVE DIREC	N/A	Director	$0	$0	$0
LOGAN NADOLSON	ACTIVE DIREC	N/A	Director	$0	$0	$0
JUDY PALOMBINO	ACTIVE DIREC	N/A	Director	$0	$0	$0
ANTHONY PARKER	ACTIVE DIREC	N/A	Director	$0	$0	$0
ANNE SHADLE	ACTIVE DIREC	N/A	Director	$0	$0	$0
CHRIS WILLIAMS	ACTIVE DIREC	N/A	Director	$0	$0	$0
BRIAN WISE	ACTIVE DIREC	N/A	Director	$0	$0	$0
ANDY BENNETT	ASSOCIATE DI	N/A	Director	$0	$0	$0
TOM ENYEART	ASSOCIATE DI	N/A	Director	$0	$0	$0
LLOYD GRAVES	ASSOCIATE DI	N/A	Director	$0	$0	$0
RYAN HUTTON	ASSOCIATE DI	N/A	Director	$0	$0	$0
BERNIE KAELIN	ASSOCIATE DI	N/A	Director	$0	$0	$0
EMILY LITZINGER	ASSOCIATE DI	N/A	Director	$0	$0	$0
MELINA PATTERSON	ASSOCIATE DI	N/A	Director	$0	$0	$0
CHRIS SHIPAILA	ASSOCIATE DI	N/A	Director	$0	$0	$0
KIMBERLIE THOMPSON	ASSOCIATE DI	N/A	Director	$0	$0	$0
NANCY BEAN	LIFETIME DIR	N/A	Director	$0	$0	$0
TONY ORLANDO	LIFETIME DIR	N/A	Director	$0	$0	$0
DANIEL CARR	PAST CHAIR	N/A	Director	$0	$0	$0
GENE CHESHIRE	PAST CHAIR	N/A	Director	$0	$0	$0
KARL CRASE	PAST CHAIR	N/A	Director	$0	$0	$0
DIXON DEADMAN	PAST CHAIR	N/A	Director	$0	$0	$0
GUY GENOUD	PAST CHAIR	N/A	Director	$0	$0	$0
JIM GILLENWATER	PAST CHAIR	N/A	Director	$0	$0	$0
JERRY HOUCK	PAST CHAIR	N/A	Director	$0	$0	$0
MIKE KULL	PAST CHAIR	N/A	Director	$0	$0	$0
SCOTT LINDSEY	PAST CHAIR	N/A	Director	$0	$0	$0
JOSH MOORE	PAST CHAIR	N/A	Director	$0	$0	$0
JOSH MORRIS	PAST CHAIR	N/A	Director	$0	$0	$0
TJ OAKLEY	PAST CHAIR	N/A	Director	$0	$0	$0
JIM ROBINETTE	PAST CHAIR	N/A	Director	$0	$0	$0
MARY STEBBINS	PAST CHAIR	N/A	Director	$0	$0	$0
JOHN VANAESE	PAST CHAIR	N/A	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
2025	$611,007	$453,304	$915,257	$157,703
2024	$531,425	$454,516	$804,481	$76,909
2023	$543,938	$434,559	$717,981	$109,379
2022	$516,942	$377,007	$622,897	$139,935
2021	$457,600	$380,616	$457,604	$76,984
2020	$516,923	$436,044	$358,694	$80,879
2019	$503,524	$440,048	$319,735	$63,476
2018	$404,070	$399,760	$270,713	$4,310

KENTUCKY RESTAURANT ASSOCIATION