Kentucky Occupational Therapy Membership Association Inc

Nonprofit profile at a glance

EIN
200230282
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Louisville, KY, USA
Phone
8889875682
Rating confidence
Limited
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$48,595
Expenses
$50,855
Assets
$25,979
Liabilities
$47

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

Leadership & pay

4 people listed

Executive titles in this filing

  • CASEY HUMPHREY (PRESIDENT)

People named in this filing

  • CASEY HUMPHREY (PRESIDENT)
  • JOSHUA SKULLER (VICE-PRESIDE)
  • CASSANDRA GINN (TREASURER)

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

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

Overview

Mission

To promote, further, improve and advance all areas relating to the profession of occupational therapy, including, but not limited to, research, education and making distributions to internal revenue code section 501(c)(3) entities that promote, further, and advance the profession of occupational therapy.

What it reported doing in 2024

Kota has an annual conference open to all members and any other occupational therapy practitioner interested in participating. The annual conference was held in the fall and had approximately 100 participants. Kota offered two workskops throughout the year geared toward current trends in occupational therapy. Last year, the workshops educated practitioners in deep physical agent modalities with approximately 20-40 participants at each workshop. Kota has divided the state into 4 districts with district chairs providing meetings theoughout the year at no cost to members that provide educational opportunities to participants and members. Attendance at each meeting varies.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.7%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.4% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: -7% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.