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Nonprofit · EIN 61-0870248

KENTUCKY ASSOCIATION OF COUNTIES INC

Tax-exempt · FRANKFORT, KY 40601

Financials

$9.2M$8.6M2022$10.3M$8.7M2023$10.2M$8.7M2024
Revenue Expenses · by fiscal year end
Financials of KENTUCKY ASSOCIATION OF COUNTIES INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$10,191,451$8,683,836$1,507,615$31,039,420$4,374,761$26,664,659
June 30, 2024990$10,344,369$8,699,239$1,645,130$28,780,270$3,740,914$25,039,356
June 30, 2023990$9,170,807$8,570,957$599,850$24,984,347$2,929,886$22,054,461
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$144,200
Membership dues
$144,200
Program service revenue
$8,766,364
Investment income
$1,163,662
Royalties
$94,095
Net rental income
-$26,210
Net gain from sales of assets
$332,364
Other revenue
$117,225

Expenses

Grants and similar amounts paid
$23,000
Compensation of officers, directors and key employees
$1,378,674
Other salaries and wages
$3,363,625
Salaries, compensation and benefits (total)
$6,479,542
Professional fundraising fees
$0
Legal fees
$4,975
Accounting fees
$73,563
Occupancy
$333,966
Depreciation
$265,023
Program services (functional)
$5,024,912
Management and general (functional)
$3,658,924

Balance sheet and other

Total assets, start of year
$28,780,270
Total assets, end of year
$31,039,420
Total liabilities, end of year
$4,374,761
Net assets, end of year
$26,664,659
Land, buildings and equipment
$7,243,343
Publicly traded securities
$10,123,861
Net assets without donor restrictions
$26,242,450
Net assets with donor restrictions
$422,209
Gross unrelated business income
$1,000
Gross receipts
$11,283,073
Employees
45
Volunteers
36
Year formed
1974
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 / weekCompensationFrom related orgsOther / benefits
JAMES HENDERSONEXECUTIVE DIRECTOR/CEO
Officer
35$293,082$1,408$92,620
TIMOTHY STURGILLGENERAL COUNSEL
Officer
35$205,907$0$69,837
TEMPLE JUETTDIRECTOR OF INSURANCE
Key employee
35$197,120$0$73,491
KAREN BASHAMCHIEF FINANCIAL OFFICER
Officer
35$194,804$0$65,437
JENNIFER BURNETTDIRECTOR OF STRATEGIC OPERATIONS
Key employee
35$158,578$0$50,954
SHELLIE HAMPTONDIRECTOR OF GOVT. AFFAIRS
Highest-paid employee
35$134,250$0$61,042
JON SHARPIT MANAGER
Highest-paid employee
35$141,123$0$51,816
RICH ORNSTEINSTAFF ATTORNEY
Highest-paid employee
35$134,359$0$50,525
LONNIE CAMPBELLASST. DIR. OF FINANCING SERVICES
Highest-paid employee
35$128,649$0$47,697
KRIS DUNNASSOCIATE DIR. OF INSURANCE
Highest-paid employee
35$124,700$0$47,288
GRANT SATTERLYFORMER DIR OF FINANCING SER.
Former
35$103,894$0$20,596
DAN MOSLEYPRESIDENT
Trustee or director, Officer
0.6$6,337$5,632$0
DAVID LIVINGSTONIMMEDIATE PAST PRES.
Trustee or director, Officer
0.6$6,497$5,274$0
ADAM O'NANPRESIDENT-ELECT
Trustee or director, Officer
0.6$6,012$4,582$0
MICHAEL LOGSDONFIRST VICE-PRESIDENT
Trustee or director, Officer
0.6$5,957$4,224$0
37 more people on this return
NameTitleHours / weekCompensationFrom related orgs
AMY CHANDLERPAST PRESIDENT
Trustee or director, Officer
0.6$5,131$4,224
TABATHA CLEMONSFIRST VICE-PRESIDENT (TO 12/24)
Trustee or director, Officer
0.6$1,909$4,224
DAVID FIELDSDIRECTOR
Trustee or director
0.3$1,083$4,224
DAVID NICHOLSONDIRECTOR
Trustee or director
0.3$1,083$4,224
ELBERT BENNETTDIRECTOR
Trustee or director
0.3$1,083$4,224
GARY MOOREDIRECTOR
Trustee or director
0.3$1,083$4,224
GREG TERRYDIRECTOR
Trustee or director
0.3$1,083$4,224
JOHN WARDDIRECTOR
Trustee or director
0.3$1,083$4,224
ORBREY GRITTONDIRECTOR
Trustee or director
0.3$1,083$4,224
RANDY DIALDIRECTOR
Trustee or director
0.3$1,083$4,224
REAGAN TAYLORDIRECTOR
Trustee or director
0.3$1,083$4,224
STEVE HENRYDIRECTOR
Trustee or director
0.3$1,083$4,224
JOE PAT COVINGTONDIRECTOR
Trustee or director
0.3$1,083$1,408
STEVE GIVENSDIRECTOR
Trustee or director
0.3$1,083$1,408
CHARLES DILLSDIRECTOR
Trustee or director
0.38$2,166$0
JOHN HUNTDIRECTOR
Trustee or director
0.38$2,166$0
RICK STILTNERDIRECTOR
Trustee or director
0.38$2,166$0
BERL PERDUEDIRECTOR
Trustee or director
0.3$1,083$0
BOBBY HALLDIRECTOR
Trustee or director
0.3$1,083$0
CRAIG MILLERDIRECTOR
Trustee or director
0.3$1,083$0
DARRIN BENTONDIRECTOR
Trustee or director
0.3$1,083$0
DOUG HALLDIRECTOR
Trustee or director
0.3$1,083$0
JODI ALBRIGHTDIRECTOR
Trustee or director
0.3$1,083$0
SCOTT ALEXANDERDIRECTOR
Trustee or director
0.3$1,083$0
SCOTT BATESDIRECTOR
Trustee or director
0.3$1,083$0
GARY GINNDIRECTOR (TO 12/24)
Trustee or director
0.3$817$0
DAN ISONDIRECTOR (TO 09/24)
Trustee or director
0.3$808$0
DAVID O'NEILLDIRECTOR (TO 09/24)
Trustee or director
0.3$808$0
JENNY OLDHAMDIRECTOR (TO 09/24)
Trustee or director
0.3$808$0
JOSH LINDBLOMDIRECTOR (FROM 09/24)
Trustee or director
0.3$551$0
LOUIS KELLYDIRECTOR (FROM 09/24)
Trustee or director
0.3$551$0
JONATHAN BRUERDIRECTOR (FROM 12/24)
Trustee or director
0.3$275$0
JOSEPH ROSSDIRECTOR (FROM 12/24)
Trustee or director
0.3$275$0
KEVIN ALEXANDERDIRECTOR (FROM 12/24)
Trustee or director
0.3$275$0
WILLIAM HEDGESDIRECTOR (FROM 12/24)
Trustee or director
0.3$275$0
PAT WHITEDIRECTOR (FROM 03/25)
Trustee or director
0.3$0$0
RICH LIEBEDIRECTOR (FROM 06/25)
Trustee or director
0.3$0$0
990 for the year ended June 30, 2024: 48 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
JIM HENDERSONEXECUTIVE DIRECTOR
Officer
37.5$257,843$1,342$91,594
TIMOTHY STURGILLGENERAL COUNSEL
Officer
37.5$204,164$0$77,855
TEMPLE JUETTDIRECTOR OF INSURANCE/BUSI
Key employee
37.5$192,761$0$76,601
KAREN BASHAMCFO
Officer
37.5$188,538$0$70,747
GRANT SATTERLYDIRECTOR OF LEASING TRUST
Key employee
37.5$172,392$0$61,877
JENNIFER BURNETTDIRECTOR OF STRATEGIC OPER
Highest-paid employee
37.5$149,091$0$52,759
SHELLIE HAMPTONDIRECTOR OF GOVERNMENT AFF
Highest-paid employee
37.5$132,203$0$63,727
JONATHAN SHARPIT MANAGER
Highest-paid employee
37.5$135,643$0$53,851
RICHARD ORNSTEINSTAFF ATTORNEY
Highest-paid employee
37.5$129,860$0$51,766
LONNIE CAMPBELLASST. DIRECTOR OF LEASING TRUST
Highest-paid employee
37.5$124,043$0$50,016
AMY CHANDLERPAST PRESIDENT
Trustee or director, Officer
0.3$6,192$4,698$0
DAVID LIVINGSTONPRESIDENT
Trustee or director, Officer
0.3$6,042$4,394$0
DAN MOSLEYPRESIDENT ELECT
Trustee or director, Officer
0.3$5,732$4,373$0
ADAM O'NAN1ST VICE PRESIDENT
Trustee or director, Officer
0.3$5,679$4,027$0
REAGAN TAYLORPAST PRESIDENT
Trustee or director, Officer
0.3$4,880$4,027$0
DAVID NICHOLSONDIRECTOR
Trustee or director
0.3$1,033$5,002$0
MICHAEL LOGSDON2ND VICE PRESIDENT
Trustee or director, Officer
0.3$1,831$4,027$0
ELBERT BENNETTPAST PRESIDENT
Trustee or director
0.3$1,033$4,027$0
DAVID FIELDSDIRECTOR
Trustee or director
0.3$1,033$4,027$0
GREG TERRYDIRECTOR
Trustee or director
0.3$1,033$4,027$0
JOHN WARDDIRECTOR
Trustee or director
0.3$1,033$4,027$0
STEVEN HENRYDIRECTOR
Trustee or director
0.3$1,033$4,027$0
STEPHANIE SCHUMACHERDIRECTOR (TERM ENDED 11/23)
Trustee or director
0.3$766$4,027$0
GARY MOOREPAST PRESIDENT
Trustee or director
0.3$1,033$3,702$0
RANDY DIALDIRECTOR
Trustee or director
0.3$1,033$3,052$0
TABATHA CLEMONSDIRECTOR (TERM BEG 11/23)
Trustee or director
0.3$266$3,702$0
JOE PAT COVINGTONDIRECTOR
Trustee or director
0.3$1,033$1,342$0
STEVEN GIVENSDIRECTOR
Trustee or director
0.3$1,033$1,342$0
CHARLES DILLSDIRECTOR
Trustee or director
0.3$2,065$0$0
JOHN HUNTDIRECTOR
Trustee or director
0.3$2,065$0$0
RICK STILTNERDIRECTOR
Trustee or director
0.3$2,065$0$0
BERL PERDUEDIRECTOR
Trustee or director
0.3$1,033$0$0
BOBBY HALLDIRECTOR
Trustee or director
0.3$1,033$0$0
CRAIG MILLERDIRECTOR
Trustee or director
0.3$1,033$0$0
DAN ISONDIRECTOR
Trustee or director
0.3$1,033$0$0
DARRIN BENTONDIRECTOR
Trustee or director
0.3$1,033$0$0
DAVID O'NEILLDIRECTOR
Trustee or director
0.3$1,033$0$0
DOUG HALLDIRECTOR
Trustee or director
0.3$1,033$0$0
JAMES DALEYDIRECTOR (TERM ENDED 6/24)
Trustee or director
0.3$1,033$0$0
JENNY OLDHAMDIRECTOR
Trustee or director
0.3$1,033$0$0
JODI ALBRIGHTDIRECTOR
Trustee or director
0.3$1,033$0$0
ORBREY GRITTONDIRECTOR
Trustee or director
0.3$1,033$0$0
SCOTT ALEXANDERDIRECTOR
Trustee or director
0.3$1,033$0$0
BLAKE CHAMBERSDIRECTOR (TERM BEG 8/23)
Trustee or director
0.3$533$0$0
SCOTT BATESDIRECTOR
Trustee or director
0.3$533$0$0
CARRIE OVEY-WIGGINSDIRECTOR (TERM ENDED 8/23)
Trustee or director
0.3$250$0$0
GARY GINNDIRECTOR (TERM BEG 4/24)
Trustee or director
0.3$0$0$0
JOSH LINDBLOMDIRECTOR (TERM BEG 6/24)
Trustee or director
0.3$0$0$0
990 for the year ended June 30, 2023: 55 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
JIM HENDERSONEXECUTIVE DIRECTOR
Officer
22$244,479$1,500$88,719
TIMOTHY STURGILLGENERAL COUNSEL
Officer
22$186,463$0$73,027
TEMPLE JUETTDIRECTOR OF INSURANCE/BUSI
Key employee
1$179,136$0$74,976
GRANT SATTERLYDIRECTOR OF FINANCIAL SER.
Key employee
1$171,965$250$67,849
KAREN BASHAMCFO
Officer
22$171,993$0$67,868
JENNIFER BURNETTDIRECTOR OF STRATEGIC OPERATIONS
Highest-paid employee
33$139,885$0$52,585
SHELLIE HAMPTONDIRECTOR OF GOVERNMENT AFF
Highest-paid employee
33$125,684$0$59,539
JONATHAN SHARPIT MANAGER
Highest-paid employee
13$127,954$0$51,134
RICHARD ORNSTEINSTAFF ATTORNEY
Highest-paid employee
22$120,648$0$50,691
LONNIE CAMPBELLFINANCE
Highest-paid employee
1$116,600$0$49,940
AMY MILLIKENPRESIDENT
Trustee or director, Officer
0.3$3,550$4,500$0
PHIL SAMMONSPAST PRESIDENT (TERM ENDED 11/22)
Trustee or director, Officer
0.3$3,650$4,000$0
DAVID LIVINGSTONPRESIDENT ELECT
Trustee or director, Officer
0.3$3,650$3,250$0
DAN MOSELY1ST VICE PRESIDENT
Trustee or director, Officer
0.3$3,400$3,250$0
REAGAN TAYLORPAST PRESIDENT
Trustee or director, Officer
0.3$3,050$3,250$0
ORBREY GRITTONDIRECTOR
Trustee or director
0.3$400$3,250$0
GARY MOOREPAST PRESIDENT
Trustee or director
0.3$400$3,250$0
ADAM O'NAN2ND VICE PRESIDENT
Trustee or director, Officer
0.3$600$3,000$0
MICHAEL LOGSDONDIRECTOR
Trustee or director, Officer
0.3$300$3,250$0
CASEY ELLISDIRECTOR (TERM ENDED 12/22)
Trustee or director
0.3$400$3,000$0
JOHN WARDDIRECTOR
Trustee or director
0.3$400$3,000$0
GREG TERRYDIRECTOR
Trustee or director
0.3$100$3,250$0
LARRY FOXWORTHYDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$3,000$0
DAVID NICHOLSONDIRECTOR
Trustee or director
0.3$400$2,750$0
SUE CAROLE PERRYDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$2,750$0
STEVIE GIVENSDIRECTOR
Trustee or director
0.3$400$1,250$0
STEPHEN HENTRYDIRECTOR
Trustee or director
0.3$400$1,250$0
ALEX BARNETTDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$1,250$0
CHARLES DILLSDIRECTOR
Trustee or director
0.3$800$0$0
MICHAEL WELSHDIRECTOR
Trustee or director
0.3$700$0$0
SCOTT ALEXANDERDIRECTOR
Trustee or director
0.3$400$0$0
RANDY DIALDIRECTOR
Trustee or director
0.3$400$0$0
HARRY BERTYDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$400$0$0
RICK STILTNERDIRECTOR
Trustee or director
0.3$400$0$0
JODI ALBRIGHTDIRECTOR
Trustee or director
0.3$300$0$0
HOLLIS ALEXANDERDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$0$0
JAMES DALEYDIRECTOR (TERM ENDED 6/23)
Trustee or director
0.3$300$0$0
JASON DENNYDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$0$0
DOUGLAS RAY HALLDIRECTOR
Trustee or director
0.3$300$0$0
JOHN HUNTDIRECTOR
Trustee or director
0.3$300$0$0
DARRIN BENTONDIRECTOR
Trustee or director
0.3$300$0$0
MIKE MALONEDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$300$0$0
DAVID VOEGLEDIRECTOR
Trustee or director
0.3$300$0$0
BERL PERDUEDIRECTOR
Trustee or director
0.3$300$0$0
CARRIE OVEY-WIGGINSDIRECTOR
Trustee or director
0.3$200$0$0
EDWIN JONESDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$200$0$0
CRAIG MILLERDIRECTOR
Trustee or director
0.3$100$0$0
DAVID O'NEILLDIRECTOR
Trustee or director
0.3$100$0$0
JENNY OLDHAMDIRECTOR
Trustee or director
0.3$100$0$0
SCOTT BATESDIRECTOR
Trustee or director
0.3$100$0$0
STEPHANIE SCHUMACHERDIRECTOR
Trustee or director
0.3$100$0$0
ROBERT HALLDIRECTOR
Trustee or director
0.3$100$0$0
RONALD WRIGHTDIRECTOR (TERM ENDED 11/22)
Trustee or director
0.3$100$0$0
DAN ISONDIRECTOR
Trustee or director
0.3$100$0$0
JOSEPH ROSSDIRECTOR
Trustee or director
0.3$100$0$0

Address and contacts

Address (IRS master file)
400 ENGLEWOOD DR, FRANKFORT, KY 40601-7561
Principal officer (990 for 2024)
DAN MOSLEY, 400 ENGLEWOOD DRIVE, FRANKFORT, KY 40601
Signed the 990
JIM HENDERSON, EXECUTIVE DIRECTOR/CEO
Phone
(502) 223-7667
Return prepared by
CHERRY BEKAERT ADVISORY LLC

Mission

THE KENTUCKY ASSOCIATION OF COUNTIES (KACO) IS DEDICATED TO SERVING ALL KENTUCKY COUNTIES BY PROVIDING THE HIGHEST QUALITY PROGRAMS/SERVICES AND ADVOCATING LEGISLATIVE SOLUTIONS FOR KENTUCKY'S COUNTIES BOTH TODAY AND TOMORROW.

990 for the year ended June 30, 2025

Program accomplishments

  • TO IMPROVE AND ENHANCE KENTUCKY'S 120 COUNTY GOVERNMENTS AND THEIR POLITICAL SUBDIVISIONS THROUGH EDUCATIONAL PROGRAMS, COOPERATIVE UNDERTAKINGS, AND ISSUE ADVOCACY.
    Expenses $5,024,912 · grants $23,000 · revenue $8,766,364

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
61-0870248
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible
No
Exempt since
1977
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$31,039,420
Income (IRS master file)
$11,283,073

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$10,191,451$8,683,836$31,039,420IRS
990-TJune 2025–––IRS
990June 2024$10,344,369$8,699,239$28,780,270IRS
990-TJune 2024–––IRS
990June 2023$9,170,807$8,570,957$24,984,347XML
990-TJune 2023–––IRS
990June 2022$8,635,521$8,065,406$23,140,762IRS
990-TJune 2022–––IRS
990June 2021–––IRS
990-TJune 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 61-0870248).

Questions about KENTUCKY ASSOCIATION OF COUNTIES INC

What is the EIN of KENTUCKY ASSOCIATION OF COUNTIES INC?
The employer identification number (EIN) of KENTUCKY ASSOCIATION OF COUNTIES INC is 61-0870248.
Is KENTUCKY ASSOCIATION OF COUNTIES INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
Are donations to KENTUCKY ASSOCIATION OF COUNTIES INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does KENTUCKY ASSOCIATION OF COUNTIES INC 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 ASSOCIATION OF COUNTIES INC 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 ASSOCIATION OF COUNTIES INC 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 ASSOCIATION OF COUNTIES INC?
The 990 for the year ended June 30, 2025 names DAN MOSLEY.
Who are the officers and directors of KENTUCKY ASSOCIATION OF COUNTIES INC?
The 990 for the year ended June 30, 2025 lists 52 people; 50 received compensation from the organization, the highest $293,082 (JAMES HENDERSON, EXECUTIVE DIRECTOR/CEO).
How much revenue does KENTUCKY ASSOCIATION OF COUNTIES INC have?
On its 990 for the year ended June 30, 2025 it reported revenue of $10,191,451, expenses of $8,683,836 and total assets of $31,039,420 at year end.

Other nonprofits in FRANKFORT

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