2023-12-15T14:49:57-06:00 2023-08-31 351515068 MONROE SHINE & CO INC CPA'S PO BOX 22039 LOUISVILLE KY 402529804 990 2022-09-01 610245450 KENTUCKY EDUCATION ASSOCIATION KENT 5028752889 401 CAPITAL AVENUE FRANKFORT KY 40601 MARY RUBLE EXECUTIVE DIRECTOR 5028752889 2023-12-14 1 MARY RUBLE 999009999 0 JEREMY M FINN CPA P00814819 5024230311 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARY RUBLE 401 CAPITAL AVENUE FRANKFORT KY 40601 16571277 0 X WWW.KEA.ORG X 1907 KY TO ORGANIZE MEMBERS TO ADVOCATE FOR THEMSELVES AND TO ENSURE QUALITY PUBLIC SCHOOLS. 37 35 55 37 0 0 1044450 1599804 9095080 7453332 872828 630267 148485 157653 11160843 9841056 676147 854987 569627 698433 6841601 6743269 0 0 0 2131482 2546831 10218857 10843520 941986 -1002464 16393137 16691819 8030414 8283904 8362723 8407915 TO UNITE, ORGANIZE AND EMPOWER MEMBERS TO ADVOCATE FOR THEMSELVES, TO ENSURE A QUALITY PUBLIC EDUCATION FOR EVERY KENTUCKY STUDENT AND TO BE THE PREEMINENT VOICE FOR QUALITY PUBLIC EDUCATION. 0 0 TO PROVIDE SUPPORT FOR PUBLIC EDUCATION AND ECONOMIC AND PROFESSIONAL SECURITY. ALSO TO PROVIDE FOR PROFESSIONAL EXCELLENCE AND HUMAN AND CIVIL RIGHTS. TO PROVIDE FOR PROFESSIONAL EXCELLENCE AND HUMAN AND CIVIL RIGHTS. TO PROVIDE LEGAL SERVICES FOR MEMBERS. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 53 0 1 55 1 0 0 0 0 0 0 0 0 X 37 35 0 0 0 0 0 1 0 1 1 0 1 1 1 1 0 1 1 0 1 1 0 X MARY RUBLE 5028752889 401 CAPITAL AVENUE FRANKFORT KY 40601 EDDIE LEE CAMPBELL PRESIDENT 40.00 X X 134312 0 62356 JOEL WOLFORD VICE PRESIDENT 40.00 X X 107630 0 53465 TYLER MURPHY DIRECTOR 0.00 X 0 0 0 ROBIN BROWN DIRECTOR 0.00 X 0 0 0 NORAA RANSEY DIRECTOR 0.00 X 0 0 0 CHIFFON WINSTON DIRECTOR 0.00 X 0 0 0 HARSH UPADHYAY DIRECTOR 0.00 X 0 0 0 HEATHER THOMAS-DEAL DIRECTOR 0.00 X 0 0 0 TOM BERRY DIRECTOR 0.00 X 0 0 0 ALVIA LITTLETON DIRECTOR 0.00 X 0 0 0 KRYSTAL GOODE DIRECTOR 0.00 X 0 0 0 ASHLEY BURNETTE DIRECTOR 0.00 X 0 0 0 LUKE INGLISH DIRECTOR 0.00 X 0 0 0 MICHELLE EWING DIRECTOR 0.00 X 0 0 0 MICHELLE PORTER DIRECTOR 0.00 X 0 0 0 TRISH CLICK DIRECTOR 0.00 X 0 0 0 PAIGE JONES DIRECTOR 0.00 X 0 0 0 CASSIE LYLES DIRECTOR 0.00 X 0 0 0 NATALIE RASHAD DIRECTOR 0.00 X 0 0 0 RYAN DITTMER DIRECTOR 0.00 X 0 0 0 KATHRYN PUNSLY DIRECTOR 0.00 X 0 0 0 BRAD ADAMS DIRECTOR 0.00 X 0 0 0 ALAN YOUNG DIRECTOR 0.00 X 0 0 0 NORMA HOPKINS DIRECTOR 0.00 X 0 0 0 ERIN GRACE DIRECTOR 0.00 X 0 0 0 KYLA TRAHAN DIRECTOR 0.00 X 0 0 0 JIM SPROUL DIRECTOR 0.00 X 0 0 0 DALE WARREN DIRECTOR 0.00 X 0 0 0 CHARLES LUDWIG DIRECTOR 0.00 X 0 0 0 LAURA ADAMS DIRECTOR 0.00 X 0 0 0 MATTHEW POWELL DIRECTOR 0.00 X 0 0 0 MARCIE VIOX DIRECTOR 0.00 X 0 0 0 KEITH FRASURE DIRECTOR 0.00 X 0 0 0 STEPHANIE COOK DIRECTOR 0.00 X 0 0 0 KAMAR RASHAD DIRECTOR 0.00 X 0 0 0 BOBBI GRIM DIRECTOR 0.00 X 0 0 0 JOLENA SIZEMORE DIRECTOR 0.00 X 0 0 0 EDEN GABBARD DIRECTOR 0.00 X 0 0 0 SARA BUTRYN DIRECTOR 0.00 X 0 0 0 APRIL BACK-STEVENS DIRECTOR 0.00 X 0 0 0 MARY RUBLE EXECUTIVE DIRECTOR 40.00 X 157082 0 66056 PAUL MORTELL FINANCE DIRECTOR 40.00 X 126462 0 74697 RICH MULLINS EMPLOYEE 40.00 X 134527 0 55306 EDWARD ISHMAEL EMPLOYEE 40.00 X 130711 0 58722 SHARRON OXENDINE EMPLOYEE 40.00 X 105137 0 53700 895861 0 424302 7 0 1 0 0 1599804 1599804 MEMBERSHIP DUES 900099 7449303 7449303 CONFERENCES AND TRAINING FEES 900099 4029 4029 7453332 535426 535426 60927 60927 6824862 200 6730221 0 94641 200 94841 94841 ADMINISTRATIVE FEE - KEPAC 900099 75000 75000 MISCELLANEOUS 900099 21726 21726 96726 9841056 7644899 0 596353 770926 84061 698433 912141 3062363 1111758 1353343 303664 11554 30525 65530 149951 57433 383556 148913 880258 520209 85855 73107 EQUIPMENT RENTAL & MAIN 74625 DUES AND SUBSCRIPTIONS 60732 EDUCATION AND TRAINING 4481 MISCELLANEOUS TAXES 102 10843520 1186 458 3470440 3201637 559062 162725 102021 148327 1975945 1418512 643289 557433 11617139 12448585 0 172654 16393137 16691819 1008751 1010159 50330 397380 6971333 6876365 8030414 8283904 X 8013403 7987080 349320 420835 8362723 8407915 16393137 16691819 X -1002464 501240 546416 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED KENTUCKY EDUCATORS POLITICAL ACTION COMMITTEE 401 CAPITAL AVENUE FRANKFORT KY 40601 616089880 309960 0 0 0 7449303 30619 30619 148986 -118367 134000 134000 1381972 1054224 327748 409725 317747 91978 50248 46541 3707 557433 POST RETIREMENT BENEFITS 5011726 MEMBER BENEFITS PAYABLE 1467607 OPERATING LEASE LIABILITY 397032 6876365 X 10276766 501240 501240 9775526 65530 65530 9841056 10777990 0 10777990 65530 65530 10843520 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C) (6) OF THE INTERNAL REVENUE CODE. REVENUE DERIVED FROM SOURCES NOT DIRECTLY RELATED TO ITS EXEMPT PURPOSE, REFERRED TO AS "UNRELATED BUSINESS INCOME," SUCH AS THAT DERIVED FROM ADVERTISING, MAY BE TAXABLE. THE ASSOCIATION HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. UNDER THAT GUIDANCE, TAX POSITIONS NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF AUGUST 31, 2023, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES FEDERAL FORM 990. THE ASSOCIATION IS NOT CURRENTLY BEING EXAMINED AND MANAGEMENT BELIEVES ITS TAX-EXEMPT STATUS WOULD BE UPHELD UNDER EXAMINATION. 1 KENTUCKY EDUCATION ASSOCIATION - RETIRED 401 CAPITAL AVE FRANKFORT KY 40601 831442035 161260 0 CONTRIBUTION FIRST DISTRICT EDUCATION ASSOCIATION 3565 LONE OAK ROAD SUITE 3 PADUCAH KY 42003 263608290 16558 0 CONTRIBUTION SECOND DISTRICT EDUCATION ASSOCIATION 755 INDUSTRIAL ROAD MADISONVILLE KY 42431 263735649 20175 0 CONTRIBUTION THIRD DISTRICT EDUCATION ASSOCIATION 730 FAIRVIEW AVENUE SUITE B4 BOWLING GREEN KY 42101 611350239 17689 0 CONTRIBUTION FOURTH DISTRICT EDUCATION ASSOCIATION 1690 RING ROAD SUITE 240 ELIZABETHTOWN KY 42701 611165405 14938 0 CONTRIBUTION FIFTH DISTRICT EDUCATION ASSOCIATION 735 EXECUTIVE PARK LOUISVILLE KY 40207 263650164 14655 0 CONTRIBUTION NORTHERN KENTUCKY EDUCATION ASSOCIATION 71 CAVALIER BOULEVARD SUITE 326 FLORENCE KY 41042 263765143 28638 0 CONTRIBUTION MIDDLE CUMBERLAND EDUCATION DISTRICT ASSOCIATION 2340-A SOUTH HWY 127 RUSSELL SPRINGS KY 42642 462132515 12789 0 CONTRIBUTION UPPER CUMBERLAND EDUCATION ASSOCIATION 221 PARKWAY PLAZA BARBOURVILLE KY 40906 270927987 10280 0 CONTRIBUTION UPPER KENTUCKY RIVER EDUCATION ASSOCIATION 600 MAIN STREET HAZARD KY 41701 301261880 12164 0 CONTRIBUTION KEA-CENTRAL DISTRICT 523 WELLINGTON WAY SUITE 180 LEXINGTON KY 40503 273648926 29009 0 CONTRIBUTION EASTERN KENTUCKY EDUCATION ASSOCIATION 3018 SOUTH LAKE DRIVE PRESTONSBURG KY 41653 611164702 18465 0 CONTRIBUTION KENTUCKY EDUCATION SUPPORT PROFESSIONALS ASSOCIATION 523 WELLINGTON WAY SUITE 180 LEXINGTON KY 40503 263516073 15687 0 CONTRIBUTION KENTUCKY EDUCATIONAL TELEVISION FOUNDATION 600 COOPER DRIVE LEXINGTON KY 40502 610722558 8750 0 CONTRIBUTION SCHOLARSHIPS 47 43500 ASPIRING EDUCATORS - DUES PAID ON BEHALF OF ASPIRING EDUCATORS 779 15465 DISASTER RELIEF - ASSISTANCE PROVIDED TO TORNADO AND FLOOD VICTIMS 94 25096 SCHEDULE I, PART 1, LINE 2: GRANTS ARE MONITORED BY KENTUCKY EDUCATION ASSOCIATION PERSONNEL THROUGHOUT THE COMMONWEALTH OF KENTUCKY ON A GRANT BY GRANT BASIS BY RECEIPTS AND OBSERVATION OF WORK PERFORMED. X 1 1 X X 0 0 0 MARY RUBLE EXECUTIVE DIRECTOR 157082 0 0 0 0 0 28414 0 37642 0 223138 0 0 0 PAUL MORTELL FINANCE DIRECTOR 126462 0 0 0 0 0 36227 0 38470 0 201159 0 0 0 EDDIE LEE CAMPBELL PRESIDENT 134312 0 0 0 0 0 33251 0 29105 0 196668 0 0 0 RICH MULLINS EMPLOYEE 134527 0 0 0 0 0 33189 0 22117 0 189833 0 0 0 EDWARD ISHMAEL EMPLOYEE 130711 0 0 0 0 0 36227 0 22495 0 189433 0 0 0 JOEL WOLFORD VICE PRESIDENT 107630 0 0 0 0 0 25334 0 28131 0 161095 0 0 0 SHARRON OXENDINE EMPLOYEE 105137 0 0 0 0 0 25922 0 27778 0 158837 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY ARE ELECTED BY MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990 IS ALSO MADE AVAILABLE TO ANY BOARD MEMBER WHO WISHES TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C THE KEA ASSISTANT EXECUTIVE DIRECTOR FOR FINANCE SERVES AS THE CONFLICT OF INTEREST OFFICER ("CI OFFICER"), AND IN THAT CAPACITY IS RESPONSIBLE FOR THE IMPLEMENTATION OF THE CI POLICY. THE CI OFFICER MONITORS THE IMPLEMENTATION OF THE CI POLICY, AND MAKES PERIODIC REPORTS REGARDING ITS IMPLEMENTATION TO THE KEA EXECUTIVE COMMITTEE. THE KEA EXECUTIVE COMMITTEE SHALL RECOMMEND TO THE KEA BOARD OF DIRECTORS SUCH MODIFICATIONS IN THE POLICY AS IT MAY FROM TIME TO TIME DEEM APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 SALARIES ARE REVIEWED AND COMPARED TO DATA FROM OTHER STATES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE AVAILABLE ITS FINANCIAL STATEMENTS TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN LIABILITY FOR POST RETIREMENT HEALTH CARE PLAN 546,416. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE OVERSIGHT PROCESS FROM THE PRIOR YEAR.