KENTUCKY SCHOOL PLANT MGMT ASSN INC (EIN 611296460) - 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

2009

Legal Domicile

Principal Officer

NICK COLEMAN

Phone

6066633300

Tax Period

2024-01-01 to 2024-12-31

KENTUCKY SCHOOL PLANT MGMT ASSN INC, founded in 2009, is a small nonprofit in the Education sector that reported $349K in total revenue in fiscal year 2024. Expenses of $318K left a modest 9% surplus.

Mission

EDUCATE AND CERTIFY KENTUCKY SCHOOL PLANT MANAGERS

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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 $0

Program Service Revenue $348,096

Investment Income $675

Other Revenue $0

TOTAL REVENUE $348,771

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $306,335

Other Expenses $317,653

TOTAL EXPENSES $317,653

Year-over-Year Comparison

	2024	2023	Change
Revenue	$348,771	$341,270	+0.0%
Expenses	$317,653	$363,668	-0.1%
Net Income	$31,118	$-22,398	-2.4%

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

$59,187

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE GRIEBE	EXECUTIVE DI	20.00	Officer	$59,187	$0	$59,187
CHRIS BOZARTH	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE BRUMFIELD	HISTORIAN	2.00	Officer Director	$0	$0	$0
JOHN CLEMONS	SECRETARY/TR	2.00	Officer Director	$0	$0	$0
NICK COLEMAN	PRESIDENT	2.00	Officer Director	$0	$0	$0
JASON EATON	DIRECTOR	2.00	Director	$0	$0	$0
ARTIE GIBSON	CHAPLAIN	2.00	Officer Director	$0	$0	$0
SHAWN HALL	DIRECTOR	2.00	Director	$0	$0	$0
JEFF HAMILTON	DIRECTOR	2.00	Director	$0	$0	$0
TREVOR HERNDON	DIRECTOR	2.00	Director	$0	$0	$0
JEREMY KEY	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
JOE LEDFORD	DIRECTOR	2.00	Director	$0	$0	$0
DAVID LYONS	OFFICER	2.00	Officer Director	$0	$0	$0
JEFF MCGUIRE	DIRECTOR	2.00	Director	$0	$0	$0
PAT RICHARDSON	SUPERINTENDE	2.00	Officer Director	$0	$0	$0
JON SWINDLER	DIRECTOR	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
2024	$348,771	$317,653	$120,234	$31,118
2023	$341,270	$363,668	$89,116	$-22,398
2022	$319,392	$364,641	$111,514	$-45,249
2021	$334,890	$346,059	$156,763	$-11,169
2020	$223,127	$161,726	$167,932	$61,401

KENTUCKY SCHOOL PLANT MGMT ASSN INC