Nonprofit · EIN 61-0849486
KENTUCKY INSURANCE GUARANTY ASSOCIATION
Tax-exempt · LOUISVILLE, KY 40207
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,733,291 | $5,227,355 | -$1,494,064 | $54,635,266 | $0 | $54,635,266 |
| December 31, 2024 | 990 | $12,142,002 | $10,674,413 | $1,467,589 | $56,129,330 | $0 | $56,129,330 |
| December 31, 2023 | 990 | $4,610,383 | $5,692,009 | -$1,081,626 | $54,661,741 | $0 | $54,661,741 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,952,083
- Investment income
- $781,208
- Net gain from sales of assets
- -$1,303,586
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $194,771
- Other salaries and wages
- $236,870
- Salaries, compensation and benefits (total)
- $555,738
- Professional fundraising fees
- $0
- Legal fees
- $68,052
- Accounting fees
- $14,036
- Occupancy
- $51,105
- Travel
- $18,434
Balance sheet and other
- Total assets, start of year
- $56,129,330
- Total assets, end of year
- $54,635,266
- Total liabilities, end of year
- $0
- Net assets, end of year
- $54,635,266
- Publicly traded securities
- $53,184,727
- Gross receipts
- $40,777,557
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1980
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KIM WEST | SECRETARY/EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $183,612 | $22,813 |
| BART ROWLAND | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| MARC EVANS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JANE BROADWATER LONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENA STONE | VICE-CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN KINKADE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ABBY GRAVES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM NESTHEIDE | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SCOTT WEBSTER THRU 6302024 | SECRETARY/EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $165,326 | $55,016 |
| KIM WEST BEG 712024 | SECRETARY/EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $81,390 | $6,489 |
| JIM NESTHEIDE | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| BART ROWLAND | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JANE BROADWATER LONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENA STONE | VICE-CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| STEPHEN KINKADE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TROY AARON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARC EVANS | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SCOTT WEBSTER | SECRETARY/EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $255,797 | $78,473 |
| BOB DETHERAGE | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| JENA STONE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| PATRICK TALLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JIM NESTHEIDE | VICE-CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 |
| MARK TREESH | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6000 BROWNSBORO PARK BLVD STE D, LOUISVILLE, KY 40207-7201
- In care of
- % ARTHUR SCOTT WEBSTER
- Principal officer (990 for 2025)
- KIM WEST, 6000 BROWNSBORO PARK BLVD SUITE D, LOUISVILLE, KY 40207
- Signed the 990
- KIM WEST, EXECUTIVE DIRECTOR
- Phone
- (502) 327-8909
- Return prepared by
- DEMING MALONE LIVESAY & OSTROFF PSC
Mission
THE ASSOCIATION PROVIDES A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES.
Program accomplishments
- PROVIDE A MECHANISM FOR PAYMENT OF COVERED CLAIMS UNDER PROPERTY AND CASUALTY INSURANCE POLICIES BECAUSE OF THE INSOLVENCY OF THE INSURER AND ALSO ASSISTS IN DETECTING AND PREVENTING INSURER INSOLVENCIES.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0849486
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $54,635,266
- Income (IRS master file)
- $40,777,557
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,733,291 | $5,227,355 | $54,635,266 | XML |
| 990 | December 2024 | $12,142,002 | $10,674,413 | $56,129,330 | XML |
| 990 | December 2023 | $4,610,383 | $5,692,009 | $54,661,741 | XML |
| 990 | December 2022 | $1,377,031 | $5,038,332 | $55,743,367 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 61-0849486).
Questions about KENTUCKY INSURANCE GUARANTY ASSOCIATION
- What is the EIN of KENTUCKY INSURANCE GUARANTY ASSOCIATION?
- The employer identification number (EIN) of KENTUCKY INSURANCE GUARANTY ASSOCIATION is 61-0849486.
- Is KENTUCKY INSURANCE GUARANTY ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1973.
- Are donations to KENTUCKY INSURANCE GUARANTY ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KENTUCKY INSURANCE GUARANTY ASSOCIATION 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 INSURANCE GUARANTY ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KENTUCKY INSURANCE GUARANTY ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KENTUCKY INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 names KIM WEST.
- Who are the officers and directors of KENTUCKY INSURANCE GUARANTY ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $183,612 (KIM WEST, SECRETARY/EXECUTIVE DIRECTOR).
- How much revenue does KENTUCKY INSURANCE GUARANTY ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,733,291, expenses of $5,227,355 and total assets of $54,635,266 at year end.
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