PROPERTY VALUATION ADMINISTRATORS' ASSOCIATION OF KENTUCKY INC (EIN 611048661) - 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

LACRESHA GIBSON

Phone

8592381104

Tax Period

2024-06-01 to 2025-05-31

PROPERTY VALUATION ADMINISTRATORS' ASSOCIATION OF KENTUCKY INC is a small nonprofit in the Community Improvement sector that reported $263K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $234K left a modest 11% surplus.

Mission

ASSIST PVA ADMINISTRATORS IN ADMINISTERING KENTUCKY PVA LAWS

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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 $125,473

Program Service Revenue $133,095

Investment Income $4,904

Other Revenue $0

TOTAL REVENUE $263,472

Expense Breakdown

Grants Paid $0

Salaries & Benefits $79,720

Fundraising Expenses $0

Program Expenses $223,777

Other Expenses $154,534

TOTAL EXPENSES $234,254

Year-over-Year Comparison

	2024	2023	Change
Revenue	$263,472	$215,864	+0.2%
Expenses	$234,254	$137,103	+0.7%
Net Income	$29,218	$78,761	-0.6%

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

$79,720

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID O'NEILL	PRESIDENT	N/A	Officer	$0	$0	$0
JONATHAN BRUER	EXECUTIVE VI	N/A	Officer	$0	$0	$0
CHAD SHIVELY	LEGISLATIVE	N/A	Officer	$0	$0	$0
CINDY ATWELL	SECRETARY	N/A	Officer	$0	$0	$0
LACRESHA GIBSON	TREASURER	N/A	Officer	$0	$0	$0
ANDREW POWELL	EX-OFFICIO	N/A	Officer	$0	$0	$0
ROY D BILLINGS	EXECUTIVE DI	40.00	Officer	$79,720	$0	$79,720

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	$263,472	$234,254	$338,825	$29,218
2024	$215,864	$137,103	$309,607	$78,761
2023	$229,842	$272,473	$230,846	$-42,631
2022	$223,808	$200,001	$273,477	$23,807
2021	$208,975	$170,784	$249,670	$38,191

PROPERTY VALUATION ADMINISTRATORS' ASSOCIATION OF KENTUCKY INC