2024-12-17T15:43:21-06:00 2024-08-31 351515068 MONROE SHINE & CO INC CPA'S PO BOX 22039 LOUISVILLE KY 402529804 990 2023-09-01 610245450 KENTUCKY EDUCATION ASSOCIATION KENT 5028752889 401 CAPITAL AVENUE FRANKFORT KY 40601 MARY RUBLE EXECUTIVE DIRECTOR 5028752889 2024-12-17 1 0 JEREMY M FINN CPA P00814819 5024230311 2023 2024-10-15 13:58:12Z MARY RUBLE 401 CAPITAL AVENUE FRANKFORT KY 40601 11578826 0 X WWW.KEA.ORG X 1907 KY TO ORGANIZE MEMBERS TO ADVOCATE FOR THEMSELVES AND TO ENSURE QUALITY PUBLIC SCHOOLS. 47 45 53 47 0 0 1599804 1353158 7453332 7228507 630267 574750 157653 261830 9841056 9418245 854987 680437 698433 383108 6743269 5695309 0 0 0 2546831 1863309 10843520 8622163 -1002464 796082 16691819 18002512 8283904 7288311 8407915 10714201 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 41 0 1 53 1 0 0 0 0 0 0 0 0 X 47 45 0 0 0 0 0 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X MARY RUBLE 5028752889 401 CAPITAL AVENUE FRANKFORT KY 40601 EDDIE LEE CAMPBELL PRESIDENT 40.00 X X 135787 0 65846 JOEL WOLFORD VICE PRESIDENT 40.00 X X 108552 0 55744 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 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 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 VICKIE GREGORY DIRECTOR 0.00 X 0 0 0 MELISSA MCBRIDE DIRECTOR 0.00 X 0 0 0 ADAM SPINKS DIRECTOR 0.00 X 0 0 0 TAMMY BERLIN DIRECTOR 0.00 X 0 0 0 SUSAN CINTRA DIRECTOR 0.00 X 0 0 0 JESSICA HILER DIRECTOR 0.00 X 0 0 0 MICHAEL KRAL DIRECTOR 0.00 X 0 0 0 MATTHEW CALLAHAN DIRECTOR 0.00 X 0 0 0 LAURA SCHNEIDER DIRECTOR 0.00 X 0 0 0 SCOTT HOLLAN DIRECTOR 0.00 X 0 0 0 MARY RUBLE EXECUTIVE DIRECTOR 40.00 X 162562 0 90057 PAUL MORTELL FINANCE DIRECTOR 40.00 X 129169 0 68642 RICH MULLINS EMPLOYEE 40.00 X 137368 0 67446 EDWARD ISHMAEL EMPLOYEE 40.00 X 133542 0 67761 ELANA CRANE EMPLOYEE 40.00 X 100876 0 46791 907856 0 462287 7 0 1 0 0 1353158 1353158 MEMBERSHIP DUES 900099 7159927 7159927 CONFERENCES AND TRAINING FEES 900099 68580 68580 7228507 618758 618758 176807 176807 2116278 295 2160581 0 -44303 295 -44008 -44008 ADMINISTRATIVE FEE - KEPAC 900099 75000 75000 MISCELLANEOUS 900099 10023 10023 85023 9418245 7269522 0 795565 616405 64032 383108 941343 2458639 1045250 1001093 248984 32512 31300 65190 249161 209674 271696 58246 263193 399300 79697 66506 EQUIPMENT RENTAL & MAIN 78039 DUES AND SUBSCRIPTIONS 56682 EDUCATION AND TRAINING 2113 8622163 458 513 3201637 2808331 162725 262296 148327 42379 1881529 1403792 557433 477737 12448585 14411256 172654 0 16691819 18002512 1010159 752851 397380 6753 6876365 6528707 8283904 7288311 X 7987080 10210922 420835 503279 8407915 10714201 16691819 18002512 X 796082 1592146 -81942 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 232954 1 0 0 134000 134000 1381972 1096039 285933 315309 257505 57804 50248 50248 0 477737 POST RETIREMENT BENEFITS 5169436 MEMBER BENEFITS PAYABLE 1359271 6528707 X 10945201 1592146 1592146 9353055 65190 65190 9418245 8556973 0 8556973 65190 65190 8622163 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, 2024, 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 136582 0 CONTRIBUTION FIRST DISTRICT EDUCATION ASSOCIATION 3565 LONE OAK ROAD SUITE 3 PADUCAH KY 42003 263608290 30393 0 CONTRIBUTION SECOND DISTRICT EDUCATION ASSOCIATION 755 INDUSTRIAL ROAD MADISONVILLE KY 42431 263735649 22622 0 CONTRIBUTION THIRD DISTRICT EDUCATION ASSOCIATION 730 FAIRVIEW AVENUE SUITE B4 BOWLING GREEN KY 42101 611350239 19010 0 CONTRIBUTION FOURTH DISTRICT EDUCATION ASSOCIATION 1690 RING ROAD SUITE 240 ELIZABETHTOWN KY 42701 611165405 16882 0 CONTRIBUTION FIFTH DISTRICT EDUCATION ASSOCIATION 735 EXECUTIVE PARK LOUISVILLE KY 40207 263650164 12103 0 CONTRIBUTION NORTHERN KENTUCKY EDUCATION ASSOCIATION 71 CAVALIER BOULEVARD SUITE 326 FLORENCE KY 41042 263765143 12229 0 CONTRIBUTION MIDDLE CUMBERLAND EDUCATION DISTRICT ASSOCIATION 2340-A SOUTH HWY 127 RUSSELL SPRINGS KY 42642 462132515 14739 0 CONTRIBUTION UPPER CUMBERLAND EDUCATION ASSOCIATION 221 PARKWAY PLAZA BARBOURVILLE KY 40906 270927987 14454 0 CONTRIBUTION UPPER KENTUCKY RIVER EDUCATION ASSOCIATION 600 MAIN STREET HAZARD KY 41701 301261880 12389 0 CONTRIBUTION KEA-CENTRAL DISTRICT 523 WELLINGTON WAY SUITE 180 LEXINGTON KY 40503 273648926 9925 0 CONTRIBUTION EASTERN KENTUCKY EDUCATION ASSOCIATION 3018 SOUTH LAKE DRIVE PRESTONSBURG KY 41653 611164702 7032 0 CONTRIBUTION KENTUCKY EDUCATION SUPPORT PROFESSIONALS ASSOCIATION 523 WELLINGTON WAY SUITE 180 LEXINGTON KY 40503 263516073 5468 0 CONTRIBUTION KENTUCKY EDUCATIONAL TELEVISION 560 COOPER DRIVE LEXINGTON KY 40502 611285473 9500 0 CONTRIBUTION PROTECT OUR SCHOOLS KY 401 CAPITAL AVE FRANKFORT KY 40601 993058231 250000 0 CONTRIBUTION SCHOLARSHIPS 44 40992 ASPIRING EDUCATORS - DUES PAID ON BEHALF OF ASPIRING EDUCATORS 1165 23040 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 162562 0 0 0 0 0 55084 0 34973 0 252619 0 0 0 RICH MULLINS EMPLOYEE 137368 0 0 0 0 0 44103 0 23343 0 204814 0 0 0 EDDIE LEE CAMPBELL PRESIDENT 135787 0 0 0 0 0 39997 0 25849 0 201633 0 0 0 EDWARD ISHMAEL EMPLOYEE 133542 0 0 0 0 0 44103 0 23658 0 201303 0 0 0 PAUL MORTELL FINANCE DIRECTOR 129169 0 0 0 0 0 44103 0 24539 0 197811 0 0 0 JOEL WOLFORD VICE PRESIDENT 108552 0 0 0 0 0 30474 0 25270 0 164296 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. THE POLICY IS DISCUSSED WITH THE MEMBERS OF THE BOARD ON AN ANNUAL BASIS BEFORE THEY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE. 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 -81,942. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE OVERSIGHT PROCESS FROM THE PRIOR YEAR.