Kentucky Extension Homemakers Associatio N Inc

Nonprofit profile at a glance

EIN
510176493
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2008
Location
Williamstown, KY, USA
Phone
8597606641
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$202,372
Expenses
$212,774
Assets
$330,461
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • BRENDA HAMMONS (PRESIDENT)
  • ANN PORTER (1ST VICE PRESIDENT)
  • MARTHA COLLEY (2ND VICE PRESIDENT)
  • HENRIETTA SHEFFEL (PRESIDENT ELECT)

People named in this filing

  • BRENDA HAMMONS (PRESIDENT)
  • ANN PORTER (1ST VICE PRESIDENT)
  • MARTHA COLLEY (2ND VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Kentucky Extension Homemakers Association (KEHA) is a volunteer organization that works to improve the quality of life for families and communities through leadership development, volunteer service, and education in cooperation with the Kentucky Cooperative Extension Service.

What it reported doing in 2024

The KY Extension Homemakers Association teaches food, nutrition, crafts, and sewing to 18000 plus through affiliation with the University of Kentucky College of Agriculture.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Member-benefit provider. The nonprofit used 62% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 81.5% of spending went to programs
  • Governance: 245 of 245 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $173K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.