KENTUCKY ASSOCIATION OF INDEPENDENT RECOVERY ORGANIZATIONS INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: KENTUCKY ASSOCIATION OF INDEPENDENT RECOVERY ORGANIZATIONS INC (EIN 92-1439979)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-08-04
IRS object ID: 202542169349300214
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-08-04T06:33:20-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311563994	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAK CPAS & ADVISORS PSC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2411 RING RD STE 100	AddressLine1Txt
City	ELIZABETHTOWN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42701	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	921439979	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KENTUCKY ASSOCIATION OF INDEPENDENT RECOVERY ORGANIZATIONS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KENT	BusinessNameControlTxt
Phone	2703170175	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2435 ARISTOCRACY CIRCLE	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40509	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DERON BIBB	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2703170175	PhoneNum
Signature	2025-05-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Amanda M King EA	PreparerPersonNm
PTIN	P01588252	PTIN
Phone	2707636601	PhoneNum
Preparation	2025-08-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DERON BIBB	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1207 WOODLAND DR	AddressLine1Txt
City	ELIZABETHTOWN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42701	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$132,750	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2022	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	TO BRING TOGETHER SUBSTANCE USE DISORDER PROVIDERS TO ADVOCATE FOR EVIDENCE-BASED PRACTICES AND POLICIES THAT ADVANCE THE FIELD OF RECOVERY AND ESTABLISH A QUALITY-OF-CARE STANDARD IN THE INDUSTRY.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$235,250	PYProgramServiceRevenueAmt
CY Program Service Revenue	$132,750	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$235,250	PYTotalRevenueAmt
CY Total Revenue	$132,750	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$144,107	PYOtherExpensesAmt
CY Other Expenses	$139,039	CYOtherExpensesAmt
PY Total Expenses	$144,107	PYTotalExpensesAmt
CY Total Expenses	$139,039	CYTotalExpensesAmt
PY Revenues Less Expenses	$91,143	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,289	CYRevenuesLessExpensesAmt
Total Assets BOY	$91,143	TotalAssetsBOYAmt
Total Assets EOY	$84,853	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$91,143	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$84,853	NetAssetsOrFundBalancesEOYAmt
Mission	TO BRING TOGETHER SUBSTANCE USE DISORDER PROVIDERS TO ADVOCATE FOR EVIDENCE-BASED PRACTICES AND POLICIES THAT ADVANCE THE FIELD OF RECOVERY AND ESTABLISH A QUALITY-OF-CARE STANDARD IN THE INDUSTRY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	ESTABLISHING QUALITY STANDARDS FOR SUBSTANCE USE DISORDER TREATMENT PROVIDERS AND RECOVERY ORGANIZATIONS THAT PROMOTE SOCIAL DETERMINANTS OF HEALTH. ENSURING EQUAL ACCESS TO ALL EVIDENCE-BASED PATHWAYS TO RECOVERY. ADOPTING MEDICAL INNOVATIONS THAT ALLOW FOR PROVIDING MORE EFFECTIVE AND QUALITY CARE TO INDIVIDUALS WITH SUBSTANCE USE DISORDER.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (true)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (true)	NondeductibleContriDisclInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DERON BIBB	PersonNm
Phone	2703170175	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1207 WOODLAND DR	AddressLine1Txt
City	ELIZABETHTOWN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42701	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOHN WILSON
PRESIDENT/DIRECTOR	Yes (X)	Yes (X)	$0	$0	$0
DERON BIBB
TREASURER/DIRECTOR	Yes (X)	Yes (X)	$0	$0	$0
ALAINA SWEASY
VP/SECRETARY/DIRECTOR	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORNERSTONE GOVERNMENT AFFAIRS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 MAINE AVE SW 7TH FLOOR	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20024	ZIPCd

Field	Value	IRS element (for citing)
Services	LOBBYING SERVICES	ServicesDesc
Compensation	$101,930	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Business	900099	BusinessCd
Total Revenue Column	$132,750	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$132,750	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$132,750	TotalRevenueColumnAmt
Related Or Exempt Func Income	$132,750	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,500	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$101,930	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$25,242	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,297	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
BANK FEES	$545	$0	$0	$0
KY SOS FEES	$35	$0	$0	$0
KY EXEC BRANCH ETHICS COMM	$500	$0	$0	$0
MEALS	$115	$0	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,875	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$139,039	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$91,143	BOYAmt
EOY	$84,853	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$91,143	BOYAmt
EOY	$84,853	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$91,143	BOYAmt
EOY	$84,853	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$91,143	BOYAmt
EOY	$84,853	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$91,143	BOYAmt
EOY	$84,853	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$6,289	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$1	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$132,750	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$109,805	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$109,805	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$59,738	AggregateReportedDuesNtcAmt
Carried Over	$50,067	CarriedOverAmt
Taxable	$0	TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 1a	The number of votes that each member receives depends on the membership level of the member.
Pt VI, Line 11b	The treasurer reviews the return with the accountant. The treasurer distributes a copy of the return to other members of the board to review prior to the return being filed.
Pt VI, Line 12c	board members monitor policies to ensure complance.
Pt VI, Line 6	The organization has members who have applied, been approved by a majority vote of the board of directors, and have made a contribution in the amount required by a particular membership level.
Pt VI, Line 18	The organizations documents and 990 is made available to the public upon request.
Pt VI, Line 19	The organizations governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
Pt XI	Rounding
Form 990, Part IX, Line 11g	PR SERVICES 25242.