Nonprofit · EIN 61-0473653
KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Tax-exempt · LOUISVILLE, KY 40299
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,333,193 | $2,192,567 | $140,626 | $3,686,360 | $254,455 | $3,431,905 |
| June 30, 2024 | 990 | $2,345,759 | $2,292,186 | $53,573 | $3,477,206 | $281,539 | $3,195,667 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,179,272
- Investment income
- $98,593
- Net gain from sales of assets
- $20,749
- Other revenue
- $55,328
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $223,243
- Other salaries and wages
- $618,567
- Salaries, compensation and benefits (total)
- $1,054,166
- Professional fundraising fees
- $0
- Travel
- $8,162
- Depreciation
- $71,936
- Program services (functional)
- $1,498,311
- Management and general (functional)
- $694,256
Balance sheet and other
- Total assets, start of year
- $3,477,206
- Total assets, end of year
- $3,686,360
- Total liabilities, end of year
- $254,455
- Net assets, end of year
- $3,431,905
- Land, buildings and equipment
- $634,792
- Net assets without donor restrictions
- $3,431,905
- Gross unrelated business income
- $55,328
- Gross receipts
- $2,542,610
- Employees
- 15
- Volunteers
- 241
- Year formed
- 1924
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DARLENE ZIBART | CEO Trustee or director, Officer | 40 | $223,243 | $20,652 |
| AMY L SANDLIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AMANDA BIVEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK A LOYD JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GREGORY M HIGH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SARAH E KERRICK | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| JAMES R HITE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JON R HARVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JUSTIN ALEXANDER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAYLA R GREMILLION | PAST CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| LEE ANN WATTERS | CHAIR ELECT Trustee or director, Officer | 1 | $0 | $0 |
| LORI H KLUMPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| OLIVIA N DAVIS | CHAIR Trustee or director | 1 | $0 | $0 |
| JONATHAN J HICKMAN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHELLY G COMPTON | TREASURER Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM NEIL PATTON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DARLENE ZIBART | CEO Trustee or director, Officer | 40 | $216,682 | $18,726 |
| JUSTIN ALEXANDER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHELLY G COMPTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAYLA R GREMILLION | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JAMES B STEVISON | PAST CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| GREGORY M HIGH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LORI H KLUMPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| WILLIAM NEIL PATTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AMANDA BIVEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ADAM M DAVEY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| OLIVIA N DAVIS | CHAIR ELECT Trustee or director | 1 | $0 | $0 |
| JAMES R HITE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JON R HARVILLE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SHELBY N LEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CARRIE L OWENS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LEE ANN WATTERS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1735 ALLIANT AVE, LOUISVILLE, KY 40299-6326
- Principal officer (990 for 2024)
- DARLENE ZIBART, 1735 ALLIANT AVENUE, LOUISVILLE, KY 402996326
- Signed the 990
- DARLENE ZIBART, CEO
- Phone
- (502) 266-5272
- Website
- WWW.KYCPA.ORG
- Return prepared by
- JONES NALE & MATTINGLY PLC
Mission
TO IMPROVE THE LIVES OF CPAS THROUGH: EDUCATION; NETWORKING; SHARING INFORMATION AND TOOLS; PROVIDING ACCESS; PROTECTING THE CPA REPUTATION; LEGISLATIVE ADVOCACY; HEALTH CARE AND OTHER MEMBER BENEFITS.
Program accomplishments
- CONTINUING PROFESSIONAL EDUCATION (CPE) COURSES OFFERED CPAS - COURSES TAKE PLACE IN LOCATIONS THROUGHOUT THE STATE AS WELL AS VIRTUALLY. DURING THE FISCAL YEAR, WE HAVE APPROXIMATELY 4,500 REGISTRANTS, SOME WITH MULTIPLE ATTENDANCE TO MORE THAN ONE CPE COURSE. THE CLASSES PROVIDE THEM WITH THE HOURS NEEDED TO RENEW THEIR LICENCE AS A CPA. THE COURSES ARE A WAY FOR THE CPAS AND OTHER PROFESSIONALS TO GAIN ACCESS TO THE VERY LATEST INFORMATION SO THEY ARE UPDATED ON THE SERVICES AND INFORMATION THEY PROVIDE TO THEIR CLIENTS AND EMPLOYERS.Expenses $837,864
- PUBLIC RELATIONS - THE JOURNAL IS PROVIDED FIVE TIMES A YEAR TO OUR ENTIRE MEMBERSHIP BASE WHICH INCLUDES NEARLY 4,000 CPAS STATEWIDE. THIS PUBLICATION CONTAINS CPE OPTIONS, TECHNICAL ARTICLES AND UPDATES ON LEGISLATION, ACCOUNTING STANDARDS, ETC. WE USE THIS AS ANOTHER MEANS FOR REACHING OUR MEMBERSHIP AND KEEPING THEM CURRENT ON WHAT'S GOING ON IN THE ACCOUNTING PROFESSION. WE ALSO USE THE JOURNAL AS A REVENUE SOURCE FOR ADVERTISING.Expenses $35,498
- PROFESSIONAL ISSUE UPDATES - MULTIPLE FOUR-HOUR PRESENTATIONS THAT TAKE PLACE ACROSS THE COMMONWEALTH AS WELL AS VIRTUALLY. THE COURSES PROVIDE AN UPDATE ON CURRENT PROFESSIONAL ISSUES AND ONES THAT WE SEE COMING ON THE HORIZON THAT MAY AFFECT OUR MEMBER'S PRACTICE OR INDUSTRY. PRIOR TO EACH PROFESSIONAL ISSUE UPDATE, WE OFFER A TWO-HOUR ETHICS COURSE AT EACH OF THESE LOCATIONS (OR VIRTUALLY). THE KENTUCKY STATE BOARD OF ACCOUNTANCY REQUIRES CPAS TO REPORT 2 HOURS OF CONTINUING EDUCATION IN ETHICS AT THE TIME THEY RENEW THEIR CPA LICENSE. FOR THOSE WORKING 3000 HOURS OR MORE AT A PUBLIC ACCOUNTING FIRM, THEY MUST REPORT 80 HOURS OF CPE OVER A TWO-YEAR PERIOD; THOSE WORKING LESS THAN 3000 HOURS OR EMPLOYED IN INDUSTRY, EDUCATION OR GOVERNMENT WILL REPORT 60 HOURS OF CPE OVER A TWO-YEAR PERIOD.Expenses $12,487
- OTHER PROGRAM SERVICES - THE SOCIETY ALSO OFFERS CAP-U (COLLEGE TO ACCOUNTING PROFESSIONAL UNIVERSITY) TO KENTUCKY AND SOUTHERN INDIANA ACCOUNTING STUDENTS SEEKING TO EXPAND THEIR LEADERSHIP SKILLS AND PROFESSIONAL COMPETENCIES. SESSIONS ARE DESIGNED TO PROVIDE RELEVANT TOOLS TO CULTIVATE EFFECTIVE COMMUNICATION AND NETWORKING SKILLS, AS WELL AS IMPORTANT LEADERSHIP TRAITS DESIRED BY PROSPECTIVE EMPLOYERS. THE SOCIETY COVERS ALL COST FOR THIS EVENT SO THAT IT CAN BE OFFERED TO THE COLLEGE STUDENTS FOR FREE. A NETWORKING EVENT IS SCHEDULED FOR THE FIRST NIGHT. THIS GIVE FIRMS AND ATTENDEES THE OPPORTUNITY TO GET TO KNOW EACH OTHER AND TO DEVELOP PROFESSIONAL CONNECTIONS THAT WILL HOPEFULLY LEAD TO THE SUCCESS OF THE STUDENTS.THE SOCIETY HOSTS THE FALL AND SPRING AWARDS BANQUET. AT BOTH BANQUETS, ATTENDEES WHO HAVE RECENTLY COMPLETED ALL OF THE REQUIREMENTS TO BECOMING CERTIFIED AS A CPA ARE RECOGNIZED. A REPRESENTATIVE FROM THE ATTORNEY GENERAL'S OFFICE IS ON HAND FOR THE SWEARING IN CEREMONY. WE ALSO ACKNOWLEDGE THE SUCCESSFUL CANDIDATES WHO WILL QUALIFY FOR CERTIFICATION UPON COMPLETION OF THE EXPERIENCE REQUIREMENT AND THOSE RECEIVING SPECIAL AWARDS FOR HIGH SCORES ON THE EXAM. THE SCHOLARSHIP RECIPIENTS ARE RECOGNIZED AT THE SPRING BANQUET. THE SOCIETY IS ACTIVELY ENGAGED ON ALL LEVELS OF LEGISLATION - LOCAL, FRANKFORT AND WASHINGTON, DC. OUR LEGISLATIVE TEAM AND LEADERSHIP WORK WITH THE DOR, IRS, LEGISLATORS, THE GOVERNOR'S OFFICE AND MANY OTHER ORGANIZATIONS. WE HOST AN ANNUAL GOVERNMENT RELATIONS DAY IN FRANKFORT. WE ENCOURAGE OUR MEMBERS TO TAKE ADVANTAGE OF THIS TIME TO HEAR FROM THE LEADERSHIP IN FRANKFORT AND TO SCHEDULE MEETINGS WITH THEIR REPRESENTATIVES.Expenses $612,462
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0473653
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,686,360
- Income (IRS master file)
- $2,542,610
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,333,193 | $2,192,567 | $3,686,360 | XML |
| 990 | June 2024 | $2,345,759 | $2,292,186 | $3,477,206 | XML |
| 990 | June 2023 | $2,245,378 | $2,205,013 | $3,166,768 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 61-0473653).
Questions about KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
- What is the EIN of KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The employer identification number (EIN) of KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS is 61-0473653.
- Is KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1952.
- Are donations to KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 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 SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 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 SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 names DARLENE ZIBART.
- Who are the officers and directors of KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 lists 16 people; 1 received compensation from the organization, the highest $223,243 (DARLENE ZIBART, CEO).
- How much revenue does KENTUCKY SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,333,193, expenses of $2,192,567 and total assets of $3,686,360 at year end.
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