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City of Pikeville Exposition Center Corporation

EIN 81-4316682 · Pikeville, KY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak33 out of 100GovernanceGood70 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE CORPORATION SHALL AID THE CITY OF PIKEVILLE AND ITS CITIZENS BY ALLEVIATING THE FINANCIAL BURDEN AND OBLIGATION OF OPERATING AND MANAGING THE EXPOSITION CENTER AND TO AID IN THE PROMOTION OF THE PUBLIC WELFARE, TOURISM, ECONOMIC DEVELOPMENT AND PROVIDING QUALITY ENTERTAINMENT, RESOURCES AND MEETING SPACES FOR THE PUBLIC USE; TO ACT AS A RESOURCE TO INDIVIDUALS, CORPORATIONS, AND GOVERNMENTAL INSTITUTIONS; TO ASSIST IN PROVIDING EDUCATIONAL RESOURCES; TO FOSTER AMATEUR SPORTS COMPETITIONS AND TO PURSUE ANY OTHER LAWFUL PURPOSE OR PURPOSES PERMITTED TO A CORPORATION ORGANIZED UNDER THE KENTUCKY NON-PROFIT, NON-STOCK CORPORATIONS ACT AND TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR CORRESPONDING PROVISION OF ANY FUTURE UNTIED STATES INTERNAL REVENUE CODE).

Income
$5.0 million
Spending
$5.1 million
Spent on programs
75%
Reserves
-0.1 months of spending
Largest source of income
government grants, 46%
Employees
264
Highest pay
$111,339, general mana

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 33 out of 100. Higher than 4% of charities in its peer group (public benefit, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 71% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 3% of income.

  • Income trend

    5 of 15

    Income fell 16% on the year before.

  • Spending floor

    15 of 15

    75% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 70 out of 100. Higher than 22% of charities in its peer group (public benefit, $1m to $10m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $3.9 million spent. THE CORPORATION SHALL AID THE CITY OF PIKEVILLE AND ITS CITIZENS BY ALLEVIATING THE FINANCIAL BURDEN AND OBLIGATION OF OPERATING AND MANAGING THE EXPOSITION CENTER AND TO AID IN THE PROMOTION OF THE PUBLIC WELFARE, TOURISM, ECONOMIC DEVELOPMENT AND PROVIDING QUALITY ENTERTAINMENT, RESOURCES AND MEETING SPACES FOR THE PUBLIC USE; TO ACT AS A RESOURCE TO INDIVIDUALS, CORPORATIONS, AND GOVERNMENTAL INSTITUTIONS; TO ASSIST IN PROVIDING EDUCATIONAL RESOURCES; TO FOSTER AMATEUR SPORTS COMPETITIONS AND TO PURSUE ANY OTHER LAWFUL PURPOSE OR PURPOSES PERMITTED TO A CORPORATION ORGANIZED UNDER THE KENTUCKY NON-PROFIT, NON-STOCK CORPORATIONS ACT AND TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR VISION OF ANY FUTURE UNTIED STATES INTERNAL REVENUE CODE). THE CORPORATION SHALL AID THE CITY OF PIKEVILLE AND ITS CITIZENS BY ALLEVIATING THE FINANCIAL BURDEN AND OBLIGATION OF OPERATING AND MANAGING THE EXPOSITION CENTER AND TO AID IN THE PROMOTION OF THE PUBLIC WELFARE, TOURISM, ECONOMIC DEVELOPMENT AND PROVIDING QUALITY ENTERTAINMENT, RESOURCES AND MEETING SPACES FOR THE PUBLIC USE; TO ACT AS A RESOURCE TO INDIVIDUALS, CORPORATIONS, AND GOVERNMENTAL INSTITUTIONS; TO ASSIST IN PROVIDING EDUCATIONAL RESOURCES; TO FOSTER AMATEUR SPORTS COMPETITIONS AND TO PURSUE ANY OTHER LAWFUL PURPOSE OR PURPOSES PERMITTED TO A CORPORATION ORGANIZED UNDER THE KENTUCKY NON-PROFIT, NON-STOCK CORPORATIONS ACT AND TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR VISION OF ANY FUTURE UNTIED STATES INTERNAL REVENUE CODE).

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2017.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.