Kentucky Center For Performance Excellence
Kentucky Center For Performance Excellence shows strong recent financial surpluses and consistent asset growth with no executive compensation.
EIN: 202279459 · Lexington, KY · NTEE: S02 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $44K |
| Total Expenses | $12K |
| Program Spending | 85% |
| CEO/Top Officer Pay | $217,693. |
| Net Assets | $198K |
| Transparency Score | 90/100 |
Is Kentucky Center For Performance Excellence Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kentucky Center For Performance Excellence directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kentucky Center For Performance Excellence
Kentucky Center For Performance Excellence (EIN: 202279459) is a nonprofit organization based in Lexington, KY, classified under NTEE code S02. The organization reported total revenue of $44K and total assets of $218K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kentucky Center For Performance Excellence's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kentucky Center For Performance Excellence is a micro nonprofit that has been operating for 18 years, with 10 years of IRS 990 filings on record (2015–2024). Revenue has grown at a compound annual rate of -4.0%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $68K |
| Total Expenses | $12K |
| Surplus / Deficit | +$55K |
| Total Assets | $199K |
| Total Liabilities | $121 |
| Net Assets | $198K |
| Operating Margin | 82.0% |
| Debt-to-Asset Ratio | 0.1% |
| Months of Reserves | 195.5 months |
Financial Health Grade: A
In 2024, Kentucky Center For Performance Excellence reported a surplus of $55K with revenue exceeding expenses, holds 195.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.1% (very low leverage).
Financial Trends
Over 10 years of filings (2015–2024), Kentucky Center For Performance Excellence's revenue has declined at a compound annual growth rate (CAGR) of -4.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -45.0% | -79.9% | +38.8% |
| 2023 | +196.0% | +223.6% | +75.5% |
| 2022 | +11.8% | -32.1% | +14.8% |
| 2021 | -41.1% | -58.1% | -44.7% |
| 2020 | +408.7% | +56.1% | +66.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kentucky Center For Performance Excellence with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Kentucky Center For Performance Excellence allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $55K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all ten filings, indicating that no officers or key employees receive salaries from the organization, which is highly commendable for an organization of its size with assets growing to $217,693.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Kentucky Center For Performance Excellence's IRS 990 filings:
- Fluctuating revenue and expenses in earlier years (e.g., 201907 revenue $12,393 vs expenses $42,299)
Strengths
The following positive indicators were identified for Kentucky Center For Performance Excellence:
- Consistent 0% officer compensation across all filings
- Significant financial surpluses in recent years (e.g., 202407 revenue $67,598 vs expenses $12,189)
- Strong asset growth from $48,706 in 201507 to $217,693 currently
- Low liabilities in most recent filings (e.g., $121 in 202407, $0 in 202307)
Frequently Asked Questions about Kentucky Center For Performance Excellence
Is Kentucky Center For Performance Excellence a legitimate charity?
Kentucky Center For Performance Excellence (EIN: 202279459) is a registered tax-exempt nonprofit based in Kentucky. Our AI analysis gives it a Mission Score of 90/100. It has 10 years of IRS 990 filings on record. Total revenue: $44K. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Kentucky Center For Performance Excellence spend its money?
Kentucky Center For Performance Excellence directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Kentucky Center For Performance Excellence tax-deductible?
Kentucky Center For Performance Excellence is registered as a tax-exempt nonprofit (EIN: 202279459). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Kentucky Center For Performance Excellence CEO make?
Kentucky Center For Performance Excellence's highest-compensated officer earns $217,693. annually. The organization reported $44K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Kentucky Center For Performance Excellence's spending goes to programs?
Kentucky Center For Performance Excellence directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kentucky Center For Performance Excellence compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Kentucky Center For Performance Excellence is above average for NTEE category S02 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kentucky Center For Performance Excellence located?
Kentucky Center For Performance Excellence is headquartered in Lexington, Kentucky and files with the IRS under EIN 202279459. It is classified under NTEE code S02.
How many years of IRS 990 filings does Kentucky Center For Performance Excellence have?
Kentucky Center For Performance Excellence has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $44K in total revenue.
Is Kentucky Center For Performance Excellence a good charity?
Based on the provided data, the Kentucky Center For Performance Excellence appears to be a good charity. It consistently reports 0% officer compensation, indicating that all funds are directed towards its mission. The organization has shown strong financial surpluses in recent years, with assets growing from $48,706 in 201507 to $217,693 currently, demonstrating good financial management and resource accumulation.
How has the organization's financial health changed over time?
The organization's financial health has generally improved, especially in recent years. While there were periods of deficit spending (e.g., 201907, 202007), the most recent filings (202307, 202407) show significant surpluses, with revenue substantially exceeding expenses. Assets have consistently grown from $48,706 in 201507 to $217,693, indicating a positive long-term financial trend.
What is the organization's approach to executive compensation?
The organization's approach to executive compensation is highly conservative, with 0% officer compensation reported in all ten available filings. This means that no salaries are paid to officers or key employees, which is a strong indicator of a mission-first focus and efficient use of donor funds.
Filing History
IRS 990 filing history for Kentucky Center For Performance Excellence showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2015–2024), Kentucky Center For Performance Excellence's revenue has declined by 30.5%, moving from $97K to $68K. Total assets increased by 307.7% over the same period, from $49K to $199K. Total functional expenses fell by 88.5%, from $106K to $12K. In its most recent filing year (2024), Kentucky Center For Performance Excellence reported a surplus of $55K, with revenue exceeding expenses. The organization holds $121 in liabilities against $199K in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $198K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $68K | $12K | $199K | $121 | — | — |
| 2023 | $123K | $61K | $143K | $0 | — | View 990 |
| 2022 | $42K | $19K | $82K | $0 | — | View 990 |
| 2021 | $37K | $28K | $71K | $12K | — | — |
| 2020 | $63K | $66K | $128K | $79K | — | View 990 |
| 2019 | $12K | $42K | $77K | $25K | — | View 990 |
| 2018 | $47K | $59K | $91K | $9K | — | View 990 |
| 2017 | $177K | $149K | $123K | $31K | — | View 990 |
| 2016 | $155K | $140K | $74K | $10K | — | View 990 |
| 2015 | $97K | $106K | $49K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $68K, expenses of $12K, and assets of $199K (revenue -45.0% year-over-year).
- 2023: Revenue of $123K, expenses of $61K, and assets of $143K (revenue +196.0% year-over-year).
- 2022: Revenue of $42K, expenses of $19K, and assets of $82K (revenue +11.8% year-over-year).
- 2021: Revenue of $37K, expenses of $28K, and assets of $71K (revenue -41.1% year-over-year).
- 2020: Revenue of $63K, expenses of $66K, and assets of $128K (revenue +408.7% year-over-year).
- 2019: Revenue of $12K, expenses of $42K, and assets of $77K (revenue -73.6% year-over-year).
- 2018: Revenue of $47K, expenses of $59K, and assets of $91K (revenue -73.4% year-over-year).
- 2017: Revenue of $177K, expenses of $149K, and assets of $123K (revenue +14.1% year-over-year).
- 2016: Revenue of $155K, expenses of $140K, and assets of $74K (revenue +59.5% year-over-year).
- 2015: Revenue of $97K, expenses of $106K, and assets of $49K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kentucky Center For Performance Excellence:
Data Sources and Methodology
This transparency report for Kentucky Center For Performance Excellence is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.