2026-03-05T13:55:22-06:00 2025-12-31 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE ROAD SUITE 1100 LOUISVILLE KY 402225187 990 2025-01-01 610849486 KENTUCKY INSURANCE GUARANTY ASSOCIATION KENT 5023278909 6000 BROWNSBORO PARK BLVD SUITE D LOUISVILLE KY 40207 KIM WEST EXECUTIVE DIRECTOR 5023278909 2026-03-05 1 SARAH K ANTLE P01391676 5024269660 2026-03-02 2025 2025-03-06 01:10:19Z KIM WEST 6000 BROWNSBORO PARK BLVD SUITE D LOUISVILLE KY 40207 40777557 0 X N/A X 1980 KY PROVIDE PAYMENT OF INSURANCE CLAIMS DUE TO THE INSOLVENCY OF THE INSURER. 7 7 4 0 0 0 0 0 11599871 2952083 542131 781208 0 0 12142002 3733291 0 0 0 0 661186 555738 0 0 0 10013227 4671617 10674413 5227355 1467589 -1494064 56129330 54635266 0 0 56129330 54635266 THE ASSOCIATION PROVIDES A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES. 0 0 PROVIDE A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 154 0 1 4 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X KIM WEST 5023278909 6000 BROWNSBORO PARK BLVD STE D LOUISVILLE KY 40207 BART ROWLAND CHAIRPERSON 1.00 X X 0 0 0 MARC EVANS TREASURER 1.00 X X 0 0 0 JANE BROADWATER LONG DIRECTOR 1.00 X 0 0 0 JENA STONE VICE-CHAIRPERSON 1.00 X X 0 0 0 STEPHEN KINKADE DIRECTOR 1.00 X 0 0 0 KIM WEST SECRETARY/EXECUTIVE DIRECTOR 40.00 X X 183612 0 22813 ABBY GRAVES DIRECTOR 1.00 X 0 0 0 JIM NESTHEIDE DIRECTOR 1.00 X 0 0 0 183612 0 22813 1 0 1 0 0 LIQUIDATOR DISTRIBUTION 900099 2501271 2501271 NET WORTH RECOVERY 900099 269782 269782 REIMBURSEMENT FROM SPECIAL FUND 900099 53104 53104 ASSESSMENT 900099 48758 48758 SUBROGATION 900099 46395 46395 32773 32773 2952083 2084794 2084794 35740680 37044266 -1303586 -1303586 -1303586 3733291 2952083 0 781208 194771 236870 5409 85585 33103 68052 14036 165354 3351 7427 98418 51105 18434 48692 CLAIMS PAID 4113191 DUES AND FEES 81673 MISCELLANEOUS 1884 5227355 1222492 1450539 54906838 53184727 56129330 54635266 0 0 X 0 0 0 0 56129330 54635266 56129330 54635266 56129330 54635266 -1494064 0 X 0 0 0 0 1 0 0 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ENTITY AS DESCRIBED UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). THE ASSOCIATION FILES AN INFORMATION TAX RETURN IN THE U.S. FEDERAL JURISDICTION. AS OF DECEMBER 31, 2025 AND 2024, THE ASSOCIATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. X X 0 0 0 KIM WEST SECRETARY/EXECUTIVE DIRECTOR 183612 0 0 0 0 0 5583 0 17230 0 206425 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR OF THE ASSOCIATION REVIEWS THE 990 AND SHARES A COPY OF THE 990 WITH THE GOVERNING COMMITTEE AS APPROPRIATE DUE TO THE MAKE UP OF THE GOVERNING COMMITTEE CONSISTING OF INSURANCE REPRESENTATIVES. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE GOVERNING COMMITTEE ARE REQUIRED ANNUALLY TO SUBMIT A COMPLETED CONFLICT OF INTEREST POLICY TO THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 15A AN EXECUTIVE COMMITTEE COMPOSED OF INDEPENDENT GOVERNING COMMITTEE MEMBERS MEET ON AN ANNUAL BASIS TO DETERMINE THE SALARY ADJUSTMENT FOR THE EXECUTIVE DIRECTOR OF THE ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION DETERMINES WHETHER OR NOT TO MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IV, LINE 12 AND PART XII, LINE 2B: THE ASSOCIATION OBTAINED A SEPARATE, INDEPENDENT AUDITED STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS FOR THE YEAR WHICH WAS PREPARED ON THE CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCETPED ACCOUNTING PRINCIPLES.