2025-11-03T10:06:56-06:00 2025-06-30 351178661 BLUE & CO LLC 2650 EASTPOINT PKWY SUITE 300 LOUISVILLE KY 40223 990 2024-07-01 611332772 CAPITAL ACCESS CORPORATION - KENTUCKY CAPI 5025842175 401 W MAIN ST 2010 LOUISVILLE KY 40202 WILL FENSTERER PRESIDENT 5025842175 2025-10-30 1 1 EMILIE M KNIERIEM CPA P01330194 5029923500 2025-10-30 2024 2025-03-06 01:10:19Z WILL FENSTERER 401 W MAIN ST 2010 LOUISVILLE KY 40202 737894 0 X WWW.CAC-KY.ORG X 1998 KY TO PROMOTE AND ASSIST THE GROWTH AND DEVELOPMENT OF THE BUSINESS COMMUNITIES IN THE STATE OF KENTUCKY AND SOUTHERN INDIANA BY PROVIDING FINANCING THROUGH THE SBA 504 LOAN PROGRAM. 9 8 7 8 0 0 0 0 532325 574872 159111 162424 1079 598 692515 737894 460 100 0 0 392500 387610 0 0 0 178413 166898 571373 554608 121142 183286 1358411 1527757 71108 57168 1287303 1470589 TO PROMOTE AND ASSIST THE GROWTH AND DEVELOPMENT OF THE BUSINESS COMMUNITIES IN THE STATE OF KENTUCKY AND SOUTHERN INDIANA BY PROVIDING FINANCING THROUGH THE SBA 504 LOAN PROGRAM. 0 0 TO PROMOTE AND ASSIST THE GROWTH AND DEVELOPMENT OF THE BUSINESS COMMUNITIES IN THE STATE OF KENTUCKY AND SOUTHERN INDIANA BY PROVIDING FINANCING THROUGH THE SBA 504 LOAN PROGRAM. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 4 0 1 7 1 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 KY X WILL FENSTERER 5025842175 1 RIVERFRONT PLAZA STE 2010 401 W LOUISVILLE KY 40202 WILL FENSTERER PRESIDENT/CEO 40.00 0.00 X X 191335 0 10800 MICHAEL GRAY SECRETARY (END FYE 2025) 1.00 0.00 X X 0 0 0 BILL CHEATHAM CHAIR 1.00 0.00 X 0 0 0 ERICA SIMRALL DIRECTOR 1.00 0.00 X 0 0 0 JEFF O'BRIAN SECRETARY 1.00 0.00 X X 0 0 0 RODNEY WEAVER DIRECTOR 1.00 0.00 X 0 0 0 BRAD SAVKO DIRECTOR 1.00 0.00 X 0 0 0 MARK HARDIN DIRECTOR 1.00 0.00 X 0 0 0 DARRYL YOUNG JR DIRECTOR 1.00 0.00 X 0 0 0 ASHLEY RUSSELL DIRECTOR 1.00 0.00 X 0 0 0 191335 0 10800 1 0 1 0 0 SBA 504 LOAN PROGRAM 522291 574872 574872 574872 162424 162424 LATE FEE INCOME 900099 303 303 OTHER REVENUE 900099 295 295 598 737894 574872 0 163022 100 180010 154226 4449 23685 25240 15448 19475 14399 22998 367 33153 3026 598 2195 9742 SUPPLIES 15689 DUES & SUBSCRIPTIONS 12970 AUTO EXPENSE 8687 TAXES AND LICENSES 745 7406 554608 191814 297701 1051901 1099761 34400 34400 4215 4215 35128 28676 8647 6452 67434 85228 1358411 1527757 27470 26880 1400 7807 42238 22481 71108 57168 X 1287303 1470589 1287303 1470589 1358411 1527757 183286 0 X 0 1 X 1 0 35128 28676 6452 6452 RENT DEPOSIT 4193 ROU ASSET - OPERATING LEASE 22481 DEFERRED COMPENSATION INVESTMENT 58554 85228 ROU LIABILITY - OPERATING LEASE 22481 22481 X 737894 0 737894 0 737894 554608 0 554608 0 554608 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL EXEMPT TAX UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990-RETURN OF ORGANIZATION FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN REQUIRING RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X X 0 0 0 WILL FENSTERER PRESIDENT/CEO 166335 0 25000 0 0 0 10800 0 0 0 202135 0 0 0 PART I, LINE 7 BONUSES ARE DETERMINED PRIMARILY BY NATIONAL AVERAGES, DISCUSSED AT LENGTH AND AGREED UPON BY OUR BOARD OF DIRECTORS. CAPITAL ACCESS ALSO HAD A COMPENSATION STUDY DONE TO SOLIDIFY OUR EVALUATIONS. FRANCIS BILL FENSTERER FATHER OF WILL FENSTERER, PRESIDENT 67000 COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS IN PLACE TO PROTECT THIS TAX-EXEMPT ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION OR MIGHT RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH A GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS COMPARED SALARIES OF OTHER CERTIFIED DEVELOPMENT COMPANY CEO'S FOR PURPOSES OF DETERMING THE ORGANIZATION'S CEO'S SALARY. THEY ALSO REVIEWED AN INDUSTRY WIDE SURVEY AND ANALYSIS THAT WAS CREATED BY THE NATIONAL ASSOCIATION OF CERTIFIED DEVELOPMENT COMPANIES. THIS PROCESS IS REVIEWED AND DOCUMENTED BY THE BOARD ANNUALLY EVERY JUNE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FROM THE ORGANIZATION.