KENTUCKY ASSN OF SCHOOL SUPERINTENDENTS (EIN 611190667) - 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

1990

Legal Domicile

Phone

8595682140

Tax Period

2024-07-01 to 2025-06-30

KENTUCKY ASSN OF SCHOOL SUPERINTENDENTS, founded in 1990, is a small nonprofit that reported $598K in total revenue in fiscal year 2024. Expenses of $578K left a modest 3% surplus.

Mission

To develop the capacity of Superintendents, and those who aspire to the Superintendency, to reach their full potential in transforming their educational systems to produce students who successfully compete in a global society.

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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 $21,000

Program Service Revenue $554,778

Investment Income $22,459

Other Revenue $0

TOTAL REVENUE $598,237

Expense Breakdown

Grants Paid $0

Salaries & Benefits $209,326

Fundraising Expenses $0

Other Expenses $368,296

TOTAL EXPENSES $577,622

Year-over-Year Comparison

	2024	2023	Change
Revenue	$598,237	$583,073	+0.0%
Expenses	$577,622	$525,470	+0.1%
Net Income	$20,615	$57,603	-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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM FLYNN	EXECUTIVE DIRECTOR	40.00		$154,948	$0	$154,948
THOM COCHRAN	IMM PAST PRES	2.00	Officer Director	$0	$0	$0
ALVIN GARRISON	President	2.00	Officer Director	$0	$0	$0
CHARLES MORTON	President Elect	2.00	Officer Director	$0	$0	$0
DONALD SHIVELY	Vice President	2.00	Officer Director	$0	$0	$0
BILL THORPE	BOARD MEMBER	2.00	Director	$0	$0	$0
CARRIE BALLINGER	MEMBER AT-LARGE	2.00	Director	$0	$0	$0
JEREMY ROACH	BOARD MEMBER	2.00	Director	$0	$0	$0
BOB LAWSON	BOARD MEMBER	2.00	Director	$0	$0	$0
AMY THOMPSON	BOARD MEMBER	2.00	Director	$0	$0	$0
ROBIN COCHRAN	Board Member	2.00	Director	$0	$0	$0
BUDDY BERRY	Board Member	2.00	Director	$0	$0	$0
MIKE STACY	BOARD MEMBER	2.00	Director	$0	$0	$0
MARTY POLLIO	Board Member	2.00	Director	$0	$0	$0
MATT THOMPSON	Board Member	2.00	Director	$0	$0	$0
TRAYSEA MORESEA	Board Member	2.00	Director	$0	$0	$0
DAVID TRIMBLE	BOARD MEMBER	2.00	Director	$0	$0	$0
KENNY BELL	Board Member	2.00	Director	$0	$0	$0
WAYLON ALLEN	Board Member	2.00	Director	$0	$0	$0
KIRK BIGGERSTAFF	BOARD MEMBER	2.00	Director	$0	$0	$0
BILLY PARKER	BOARD MEMBER	2.00	Director	$0	$0	$0
DUSTIN HOWARD	BOARD MEMBER	2.00	Director	$0	$0	$0
DEMETRIUS LIGGINS	BOARD MEMBER	2.00	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	$598,237	$577,622	$413,825	$20,615
2024	No data	No data	No data	No data
2023	$458,652	$425,903	$337,063	$32,749
2022	$446,057	$393,409	$328,461	$52,648
2021	$399,946	$325,628	$251,055	$74,318
2020	$341,347	$292,514	$174,334	$48,833
2019	$391,640	$552,855	$133,219	$-161,215

KENTUCKY ASSN OF SCHOOL SUPERINTENDENTS