2026-04-07T15:33:30-05:00 2025-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2025-01-01 237437297 KENTUCKY 4H FOUNDATION INC KENT 8592577178 450 COOPER DRIVE 114 LEXINGTON KY 405460274 MELISSA MILLER EXECUTIVE DIRECTOR 8592577178 2026-03-27 1 JACOB FLESHMAN P02275147 8592531100 2026-03-27 2025 2025-03-06 01:10:19Z MELISSA MILLER 450 COOPER DRIVE 114 LEXINGTON KY 405460274 6928320 0 X WWW.KENTUCKY4HFOUNDATION.ORG X 1974 KY TO ACTIVELY ASSIST, ADVANCE AND SUPPORT THE STATE AND COUNTY 4-H YOUTH DEVELOPMENT PROGRAMS. TO ENCOURAGE AND SUPPORT YOUTH LEADERSHIP DEVELOPMENT AND EDUCATION. TO RECOGNIZE, SUPPORT AND ASSIST TRAINED 4-H ADULT AND TEEN VOLUNTEER LEADERS. TO SUPPORT AND ASSIST IN SECURING FUNDING FOR THE FOUR 4-H CAMPING CENTERS. 18 18 3 19 0 0 1298740 1217671 1201416 1202696 477518 243909 -27226 -57997 2950448 2606279 0 0 0 0 198897 266098 0 0 66606 3844869 6543877 4043766 6809975 -1093318 -4203696 11761240 7981073 25000 50000 11736240 7931073 X TO ACTIVELY ASSIST, ADVANCE AND SUPPORT THE STATE AND COUNTY 4-H YOUTH DEVELOPMENT PROGRAMS. TO ENCOURAGE AND SUPPORT YOUTH LEADERSHIP DEVELOPMENT AND EDUCATION. TO RECOGNIZE, SUPPORT AND ASSIST TRAINED 4-H ADULT AND TEEN VOLUNTEER LEADERS. TO SUPPORT AND ASSIST IN SECURING FUNDING FOR THE FOUR 4-H CAMPING CENTERS. 0 0 6039721 1202696 PROVIDING HIGH QUALITY EDUCATIONAL INSTRUCTION TO KENTUCKY 4-HERS BY PLANNING, PROMOTING, IMPLEMENTING AND EVALUATING 4-H PROGRAMS IN ORDER TO MEET THE INTEREST AND NEEDS OF THE COMMONWEALTH OF KENTUCKY. 6039721 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 KY X X X THE ORGANIZATION 8592577178 450 COOPER DRIVE 114 LEXINGTON KY 405460274 STEVEN LYCANS CHAIRMAN AND DIRECTOR 2.00 X X 0 0 0 MATT COMER VICE CHAIRMAN AND DIRECTOR 2.00 X X 0 0 0 TARA MILLER SECRETARY AND DIRECTOR 2.00 X X 0 0 0 GLEN S KINDER TREASURER AND DIRECTOR 2.00 X X 0 0 0 PAMELA LARSON DIRECTOR 0.50 X 0 0 0 MELANIE W KELLEY DIRECTOR 0.50 X 0 0 0 FRAN MCCALL DIRECTOR 0.50 X 0 0 0 CASE SHIRRELL DIRECTOR 0.50 X 0 0 0 CALLIE DEROSSETT DIRECTOR 0.50 X 0 0 0 JOHN MAY DIRECTOR 0.50 X 0 0 0 JAMES ROSE DIRECTOR 0.50 X 0 0 0 RYAN HALLIGAN DIRECTOR 0.50 X 0 0 0 ANITA BARNETT FUQUA DIRECTOR 0.50 X 0 0 0 MORELIA FALCON BALL DIRECTOR 0.50 X 0 0 0 DR RACHEL GUIDUGLI DIRECTOR 0.50 X 0 0 0 STEVEN CADDELL DIRECTOR 0.50 X 0 0 0 MICHAEL SMITH DIRECTOR 0.50 X 0 0 0 DORA CENTERS DIRECTOR 0.50 X 0 0 0 JENNIFER HUNTER DIRECTOR, NON-VOTING 0.50 X 0 0 0 MELISSA MILLER EXECUTIVE DIRECTOR 40.00 X 105607 0 5560 105607 0 5560 1 0 0 0 MARRILLIA DESIGN & CONSTRUCTION 794 MANCHESTER ST LEXINGTON KY 40508 CONSTRUCTION 4318248 1 126908 1090763 1217671 REGISTRATION & FEES 713990 1181684 1181684 SALES 713990 21012 21012 1202696 251133 251133 4225093 4232317 -7224 -7224 -7224 31727 126908 89724 -57997 -57997 2606279 1202696 0 185912 111167 111167 134575 134575 20356 20356 34159 34159 35743 35743 299598 208862 85892 4844 61697 56231 651 4815 30759 6362 2008 22389 28817 28817 275324 245820 14733 14771 12593 12593 14260 4776 9484 CAMP IMPROVEMENTS 4729856 4729856 SUPPLIES 422269 391425 18543 12301 AWARDS 375346 180012 193663 1671 EDUCATIONAL PROGRAM FEE 146771 143489 0 3282 76685 72888 1264 2533 6809975 6039721 703648 66606 1076368 820824 2499922 1945544 317044 262837 66800 54207 4476111 5016572 3642039 143926 11761240 7981073 25000 50000 25000 50000 X 2564419 2512730 9171821 5418343 11736240 7931073 11761240 7981073 -4203696 398529 0 X X 0 1 X 1 0 X 978389 1575323 7613867 1298740 1217671 12683990 978389 1575323 7613867 1298740 1217671 12683990 12683990 273135 181875 279482 308950 252132 1295574 15173 15173 13994737 5148609 0.90630 0.89610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4066477 19593 347564 131532 4302102 3987088 62749 212580 195940 4066477 3843713 28220 292975 177820 3987088 4428598 29179 -461194 152870 3843713 4157173 37337 365647 131559 4428598 0.00000 0.58650 0.41350 0 0 6000 6000 311044 262837 48207 54207 X 3058789 398529 89724 488253 2570536 35743 35743 2606279 6863956 89724 89724 6774232 35743 35743 6809975 PART V, LINE 4: THE INCOME EARNED ON THE PRINCIPAL OF THE ENDOWMENT SHALL BE USED TO FUND COUNTY-LEVEL PROJECTS AND THE NECESSARY SUPPORT WORK RELATED. 4-H PROGRAMS PROVIDED A DOLLAR-FOR-DOLLAR MATCH FOR EACH PROJECT DEVELOPED AND FUNDED BY THE ENDOWMENT. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, SCHEDULE G 89,724. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES, SCHEDULE G 89,724. EMERALD GALA 158635 126908 31727 21256 49596 18872 158635 126908 31727 21256 49596 18872 89724 -57997 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO SIGNING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE DIRECTOR MONITORS THE FOUNDATION'S BUSINESS ACTIVITIES FOR POSSIBLE CONFLICTS AND, WHERE ONE MIGHT ARISE, ADDRESSES IT WITH THE BOARD MEMBER FOR DISCLOSURE IF REQUIRED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED ANNUALLY BY THE PERSONNEL COMMITTTEE. ADJUSTMENTS ARE MADE AS APPROPRIATE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS CONCERNING THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1 THE FORM 990 BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA. THIS BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THAT REVENUES ARE RECOGNIZED WHEN RECEIVED, RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID, RATHER THAN WHEN INCURRED. THE CASH BASIS IS MODIFIED TO INCLUDE INVESTMENTS (AT FAIR VALUE), PROPERTY AND EQUIPMENT LESS RELATED DEPRECIATION, AND RECOGNITION OF ADVANCES RECEIVED FOR FUTURE EVENTS. THE FOUNDATION'S INVESTMENTS ARE REPORTED AT FAIR VALUE AND ACCRUED INTEREST AND DIVIDENDS ON INVESTMENTS ARE RECOGNIZED WHEN EARNED. FORM 990, PART XII, LINE 2C THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR.