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Nonprofit · EIN 61-0942509

KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

Tax-exempt · PROSPECT, KY 40059

Financials

$309K$1.1M2023$40.1M$11.3M2024$2.3M$29.9M2025
Revenue Expenses · by fiscal year end
Financials of KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,304,376$29,936,060-$27,631,684$13,863,508$0$13,863,508
December 31, 2024990$40,095,575$11,298,722$28,796,853$41,495,192$0$41,495,192
December 31, 2023990$309,489$1,095,946-$786,457$12,698,339$0$12,698,339
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,962,943
Investment income
$341,433
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$29,237,065
Compensation of officers, directors and key employees
$116,156
Salaries, compensation and benefits (total)
$116,156
Professional fundraising fees
$0
Legal fees
$8,334
Accounting fees
$37,443
Occupancy
$1,584
Travel
$10,065

Balance sheet and other

Total assets, start of year
$41,495,192
Total assets, end of year
$13,863,508
Total liabilities, end of year
$0
Net assets, end of year
$13,863,508
Gross receipts
$2,304,376
Employees
0
Volunteers
0
Year formed
1978
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.

NameTitleHours / weekCompensation
JANA LEE PRUITTEXECUTIVE DIRECTOR
Officer
12$116,156
ROBERT HARDY JRCHAIRMAN
Institutional trustee
1$0
NATE BELLINGERDIRECTOR
Institutional trustee
0.5$0
ROMAN GABRIELDIRECTOR
Institutional trustee
0.5$0
R LINDSEY MCCUTCHANVICE CHAIRMAN
Institutional trustee
0.5$0
CHRISTINE CAPPIELLOSECRETARY/TREASURER
Institutional trustee
0.5$0
KYLE SMITHDIRECTOR
Institutional trustee
0.5$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
JANA LEE PRUITTEXECUTIVE DIRECTOR
Officer
12$116,638
ROBERT HARDY JRCHAIRMAN
Institutional trustee
1$0
NATE BELLINGERDIRECTOR
Institutional trustee
0.5$0
ROMAN GABRIELDIRECTOR
Institutional trustee
0.5$0
R LINDSEY MCCUTCHANVICE CHAIRMAN
Institutional trustee
0.5$0
CHRISTINE CAPPIELLOSECRETARY/TREASURER
Institutional trustee
0.5$0
KYLE SMITHDIRECTOR
Institutional trustee
0.5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
JANA LEE PRUITTEXECUTIVE DIRECTOR
Officer
12$108,237
ROBERT HARDY JRCHAIRMAN
Institutional trustee
1$0
RANDY AMMONSECRETARY/TREASURER
Institutional trustee
0.5$0
ROMAN GABRIELDIRECTOR
Institutional trustee
0.5$0
R LINDSEY MCCUTCHANVICE CHAIRMAN
Institutional trustee
0.5$0
CHRISTINE CAPPIELLODIRECTOR
Institutional trustee
0.5$0
KYLE SMITHDIRECTOR
Institutional trustee
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 761, PROSPECT, KY 40059-0761
Principal officer (990 for 2025)
JANA LEE PRUITT ESQ, PO BOX 761, PROSPECT, KY 40059
Signed the 990
JANA LEE PRUITT ESQ, EXECUTIVE DIRECTOR
Phone
(502) 895-5915
Return prepared by
DEAN DORTON ALLEN FORD PLLC

Mission

THE KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION WAS ESTABLISHED TO PROVIDE CERTAIN PROTECTIONS TO POLICYHOLDERS OF IMPAIRED OR INSOLVENT MEMBER INSURERS IN ACCORDANCE WITH SECTION KRS 304.42 OF THE KENTUCKY STATE INSURANCE CODE.

990 for the year ended December 31, 2025

Program accomplishments

  • DURING THE YEAR, THE KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION PROVIDED CERTAIN PROTECTIONS TO POLICYHOLDERS OF IMPAIRED OR INSOLVENT INSURERS IN ACCORDANCE WITH KRS 304 SUBTITLE 42.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
61-0942509
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1979
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$13,863,508
Income (IRS master file)
$2,304,376

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,304,376$29,936,060$13,863,508IRS
990December 2024$40,095,575$11,298,722$41,495,192IRS
990December 2023$309,489$1,095,946$12,698,339XML
990December 2022$2,154$1,257,720$13,484,796IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 61-0942509).

Questions about KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

What is the EIN of KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The employer identification number (EIN) of KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION is 61-0942509.
Is KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1979.
Are donations to KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does KENTUCKY LIFE AND HEALTH 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 LIFE AND HEALTH 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 LIFE AND HEALTH 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 LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 names JANA LEE PRUITT ESQ.
Who are the officers and directors of KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $116,156 (JANA LEE PRUITT, EXECUTIVE DIRECTOR).
How much revenue does KENTUCKY LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,304,376, expenses of $29,936,060 and total assets of $13,863,508 at year end.

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