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Nonprofit · EIN 31-1540078

KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND

Tax-exempt · LEXINGTON, KY 40507

Financials

$1.2M$1.9M2023$304K$577K2024
Revenue Expenses · by fiscal year end
Financials of KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$304,344$576,669-$272,325$13,970,949$10,225,873$3,745,076
June 30, 2024990$1,234,486$1,866,402-$631,916$13,562,087$9,980,129$3,581,958
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$11,853
Investment income
$292,491
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$554,794
Management and general (functional)
$21,875

Balance sheet and other

Total assets, start of year
$13,562,087
Total assets, end of year
$13,970,949
Total liabilities, end of year
$10,225,873
Net assets, end of year
$3,745,076
Net assets without donor restrictions
$683,114
Net assets with donor restrictions
$3,061,962
Gross receipts
$304,344
Employees
0
Year formed
1997
State of legal domicile
KY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
STEVE LAWSONDirector
Trustee or director
0$0
MIA KUODirector
Trustee or director
0$0
GEOFFREY MANUALDirector
Trustee or director
0$0
NATHAN FRALEYDirector
Trustee or director, Officer
0$0
TRAVIS BAILEYDirector
Trustee or director
0$0
STEVEN RUDOLFDirector
Trustee or director
0$0
MELISSA MILLERDirector
Trustee or director
0$0
ANGELA HOPPERBOARD CHAIR
Trustee or director
0$0
DOUG DONALDSONVice President
Trustee or director, Officer
0$0
990 for the year ended June 30, 2024: 9 people
NameTitleHours / weekCompensation
STEVE LAWSONDirector
Trustee or director
0$0
MIA KUODirector
Trustee or director
0$0
GEOFFREY MANUALDirector
Trustee or director
0$0
NATHAN FRALEYDirector
Trustee or director, Officer
0$0
TRAVIS BAILEYDirector
Trustee or director
0$0
STEVEN RUDOLFDirector
Trustee or director
0$0
MELISSA MILLERDirector
Trustee or director
0$0
ANGELA HOPPERBOARD CHAIR
Trustee or director
0$0
DOUG DONALDSONVice President
Trustee or director, Officer
0$0

Address and contacts

Address (IRS master file)
300 W VINE ST STE 1700, LEXINGTON, KY 40507-1818
Signed the 990
ANGELA HOPPER, BOARD CHAIR
Phone
(859) 899-8700
Return prepared by
CHARLES T MITCHELL CO PLLC

Mission

MEETING OBLIGATIONS OF INSOLVENT INDIVIDUALLY SELF-INSURED EMPLOYERS.

990 for the year ended June 30, 2025

Program accomplishments

  • ADMINISTERED THE PAYMENT OF WORKERS COMPENSATION CLAIMS FOR INSOLVENT MEMBERS

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
31-1540078
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
2000
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$13,970,949
Income (IRS master file)
$304,344

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$304,344$576,669$13,970,949IRS
990June 2024$1,234,486$1,866,402$13,562,087IRS
990June 2023$159,850-$419,562$12,238,900IRS
990June 2022$154,912-$1,319,277$13,205,422IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1540078).

Questions about KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND

What is the EIN of KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND?
The employer identification number (EIN) of KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND is 31-1540078.
Is KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2000.
Are donations to KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who are the officers and directors of KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND?
The 990 for the year ended June 30, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does KENTUCKY INDIVIDUAL SELF-INSURERS GUARANTY FUND have?
On its 990 for the year ended June 30, 2025 it reported revenue of $304,344, expenses of $576,669 and total assets of $13,970,949 at year end.

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