KENTUCKY ASSOCIATION OF COUNTIES INC

EIN: 610870248 501(c)(3) Public & Societal Benefit

FRANKFORT, KY

Total Revenue
$10,191,451
Total Expenses
$8,683,836
Total Assets
$31,039,420
Net Assets
$26,664,659
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Financial Trends

Organization Details

Formation Year
1974
Legal Domicile
KY
Principal Officer
DAN MOSLEY
Phone
5022237667
Tax Period
2024-07-01 to 2025-06-30

KENTUCKY ASSOCIATION OF COUNTIES INC, founded in 1974, is a mid-sized nonprofit in the Public & Societal Benefit sector that reported $10.2M in total revenue in fiscal year 2024. Expenses of $8.7M left a modest 15% surplus.

Mission

TO IMPROVE AND ENHANCE KENTUCKY'S 120 COUNTY GOVERNMENTS AND THEIR POLITICAL SUBDIVISIONS THROUGH EDUCATIONAL PROGRAMS, COOPERATIVE UNDERTAKINGS, AND ISSUE ADVOCACY. TO PROVIDE, THROUGH RELATED GOVERNMENT PARTNERS, INSURANCE AND FINANCIAL SERVICES TO MEMBERS.

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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 $144,200
Program Service Revenue $8,766,364
Investment Income $1,163,662
Other Revenue $117,225
TOTAL REVENUE $10,191,451

Expense Breakdown

Grants Paid $23,000
Salaries & Benefits $6,479,542
Fundraising Expenses $0
Program Expenses $5,024,912
Other Expenses $2,181,294
TOTAL EXPENSES $8,683,836

Year-over-Year Comparison

2024 2023 Change
Revenue $10,191,451 $10,344,369 0.0%
Expenses $8,683,836 $8,699,239 0.0%
Net Income $1,507,615 $1,645,130 -0.1%
Key Indicators
✗ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Governance

Voting Members
36
Independent Members
32
Employees
45
Volunteers
36

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
9
$983,098
Total Directors
41
$138,660
Key Employees
2
$480,143
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
ADAM O'NAN PRESIDENT-ELECT 0.60
Officer Director
$6,012 $0 $10,594
AMY CHANDLER PAST PRESIDENT 0.60
Officer Director
$5,131 $0 $9,355
BERL PERDUE DIRECTOR 0.30
Director
$1,083 $0 $1,083
BOBBY HALL DIRECTOR 0.30
Director
$1,083 $0 $1,083
CHARLES DILLS DIRECTOR 0.38
Director
$2,166 $0 $2,166
CRAIG MILLER DIRECTOR 0.30
Director
$1,083 $0 $1,083
DAN ISON DIRECTOR (TO 09/24) 0.30
Director
$808 $0 $808
DAN MOSLEY PRESIDENT 0.60
Officer Director
$6,337 $0 $11,969
DARRIN BENTON DIRECTOR 0.30
Director
$1,083 $0 $1,083
DAVID FIELDS DIRECTOR 0.30
Director
$1,083 $0 $5,307
DAVID LIVINGSTON IMMEDIATE PAST PRES. 0.60
Officer Director
$6,497 $0 $11,771
DAVID NICHOLSON DIRECTOR 0.30
Director
$1,083 $0 $5,307
DAVID O'NEILL DIRECTOR (TO 09/24) 0.30
Director
$808 $0 $808
DOUG HALL DIRECTOR 0.30
Director
$1,083 $0 $1,083
ELBERT BENNETT DIRECTOR 0.30
Director
$1,083 $0 $5,307
GARY GINN DIRECTOR (TO 12/24) 0.30
Director
$817 $0 $817
GARY MOORE DIRECTOR 0.30
Director
$1,083 $0 $5,307
GREG TERRY DIRECTOR 0.30
Director
$1,083 $0 $5,307
JENNY OLDHAM DIRECTOR (TO 09/24) 0.30
Director
$808 $0 $808
JODI ALBRIGHT DIRECTOR 0.30
Director
$1,083 $0 $1,083
JOE PAT COVINGTON DIRECTOR 0.30
Director
$1,083 $0 $2,491
JOHN HUNT DIRECTOR 0.38
Director
$2,166 $0 $2,166
JOHN WARD DIRECTOR 0.30
Director
$1,083 $0 $5,307
JONATHAN BRUER DIRECTOR (FROM 12/24) 0.30
Director
$275 $0 $275
JOSEPH ROSS DIRECTOR (FROM 12/24) 0.30
Director
$275 $0 $275
JOSH LINDBLOM DIRECTOR (FROM 09/24) 0.30
Director
$551 $0 $551
KEVIN ALEXANDER DIRECTOR (FROM 12/24) 0.30
Director
$275 $0 $275
LOUIS KELLY DIRECTOR (FROM 09/24) 0.30
Director
$551 $0 $551
MICHAEL LOGSDON FIRST VICE-PRESIDENT 0.60
Officer Director
$5,957 $0 $10,181
ORBREY GRITTON DIRECTOR 0.30
Director
$1,083 $0 $5,307
PAT WHITE DIRECTOR (FROM 03/25) 0.30
Director
$0 $0 $0
RANDY DIAL DIRECTOR 0.30
Director
$1,083 $0 $5,307
REAGAN TAYLOR DIRECTOR 0.30
Director
$1,083 $0 $5,307
RICH LIEBE DIRECTOR (FROM 06/25) 0.30
Director
$0 $0 $0
RICK STILTNER DIRECTOR 0.38
Director
$2,166 $0 $2,166
SCOTT ALEXANDER DIRECTOR 0.30
Director
$1,083 $0 $1,083
SCOTT BATES DIRECTOR 0.30
Director
$1,083 $0 $1,083
STEVE GIVENS DIRECTOR 0.30
Director
$1,083 $0 $2,491
STEVE HENRY DIRECTOR 0.30
Director
$1,083 $0 $5,307
TABATHA CLEMONS FIRST VICE-PRESIDENT (TO 12/24) 0.60
Officer Director
$1,909 $0 $6,133
WILLIAM HEDGES DIRECTOR (FROM 12/24) 0.30
Director
$275 $0 $275
JAMES HENDERSON EXECUTIVE DIRECTOR/CEO 35.00
Officer
$293,082 $92,620 $387,110
TIMOTHY STURGILL GENERAL COUNSEL 35.00
Officer
$205,907 $69,837 $275,744
KAREN BASHAM CHIEF FINANCIAL OFFICER 35.00
Officer
$194,804 $65,437 $260,241
TEMPLE JUETT DIRECTOR OF INSURANCE 35.00
Key Emp
$197,120 $73,491 $270,611
JENNIFER BURNETT DIRECTOR OF STRATEGIC OPERATIONS 35.00
Key Emp
$158,578 $50,954 $209,532
SHELLIE HAMPTON DIRECTOR OF GOVT. AFFAIRS 35.00
Highest
$134,250 $61,042 $195,292
JON SHARP IT MANAGER 35.00
Highest
$141,123 $51,816 $192,939
RICH ORNSTEIN STAFF ATTORNEY 35.00
Highest
$134,359 $50,525 $184,884
LONNIE CAMPBELL ASST. DIR. OF FINANCING SERVICES 35.00
Highest
$128,649 $47,697 $176,346
KRIS DUNN ASSOCIATE DIR. OF INSURANCE 35.00
Highest
$124,700 $47,288 $171,988
GRANT SATTERLY FORMER DIR OF FINANCING SER. 35.00
$103,894 $20,596 $124,490
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 $10,191,451 $8,683,836 $31,039,420 $1,507,615
2024 No data No data No data No data
2023 $9,170,807 $8,570,957 $24,984,347 $599,850
2022 $8,635,521 $8,065,406 $23,140,762 $570,115
2021 $8,331,420 $7,075,838 $24,040,449 $1,255,582
2020 $8,602,503 $7,377,850 $21,883,598 $1,224,653
2019 $8,573,617 $7,829,170 $19,640,572 $744,447
2018 $8,526,656 $7,336,592 $19,600,317 $1,190,064
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