KENTUCKY DISTILLERS ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY DISTILLERS ASSOCIATION (EIN 61-6033690)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202513179349300336
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-13T07:43:34-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611291670 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARROD & ASSOCIATES | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2 HMB CIRCLE A | AddressLine1Txt |
| City | FRANKFORT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 406012351 | 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 | 616033690 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY DISTILLERS' ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KENT | BusinessNameControlTxt |
| Phone | 5028759351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAPITAL AVE | AddressLine1Txt |
| City | FRANKFORT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC GREGORY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5028759351 | PhoneNum |
| Signature | 2025-11-06 | 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 | DAVID R HARROD CPA | PreparerPersonNm |
| PTIN | P00875654 | PTIN |
| Phone | 5026957300 | PhoneNum |
| Preparation | 2025-11-07 | 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 | ERIC GREGORY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAPITAL AVENUE | AddressLine1Txt |
| City | FRANKFORT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,079,120 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.KYBOURBON.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1940 | FormationYr |
| Legal Domicile State | KY | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE HISTORY AND GROWTH OF THE BOURBON INDUSTRY AND ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,525,009 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,751,158 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,726 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,416 | CYInvestmentIncomeAmt |
| PY Other Revenue | $450,916 | PYOtherRevenueAmt |
| CY Other Revenue | $325,546 | CYOtherRevenueAmt |
| PY Total Revenue | $2,978,651 | PYTotalRevenueAmt |
| CY Total Revenue | $3,079,120 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,444,172 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,559,604 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,684,971 | PYOtherExpensesAmt |
| CY Other Expenses | $1,602,378 | CYOtherExpensesAmt |
| PY Total Expenses | $3,129,143 | PYTotalExpensesAmt |
| CY Total Expenses | $3,161,982 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$150,492 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$82,862 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,232,774 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,472,237 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $897,294 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,219,619 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,335,480 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,252,618 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE THE HISTORY AND GROWTH OF THE BOURBON INDUSTRY AND ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE KENTUCKY BOURBON TRAIL TOUR IS A TOURIST ATTRACTION FEATURING MULTIPLE DISTILLERIES WHERE VISITORS CAN LEARN ABOUT THE ART, SCIENCE, AND HISTORY BEHIND KENTUCKY'S SIGNATURE BOURBON INDUSTRY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INDUSTRY MEETINGS, CONFERENCES, SPONSORSHIPS, PUBLIC RELATIONS, GOVERNMENT RELATIONS, AND OTHER EDUCATIONAL ACTIVITIES ON BEHALF OF KENTUCKY DISTILLERIES REPRESENTING NEARLY 90% OF THE ENTIRE BOURBON MARKET. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | 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 | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | false | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC GREGORY | PersonNm |
| Phone | 5028759351 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAPITAL AVENUE | AddressLine1Txt |
| City | FRANKFORT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt |
|---|---|---|---|---|---|---|
| JESSICA PENDERGRASS | ||||||
| CHAIR | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHRIS MORRIS | ||||||
| IMMEDIATE PA | Yes (X) | $0 | $0 | $0 | ||
| KEN LEWIS | ||||||
| VICE CHAIR | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GIGI DADAN | ||||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RYAN ASHLEY | ||||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CRADY DEGOLIAN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| MARK ERWIN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| MARCO BARASSI | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| WILL ARVIN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| ERIC GREGORY | ||||||
| PRESIDENT | Yes (X) | $407,280 | $0 | $46,510 | 40.00 | |
| ANTOINE SMITH | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| ERIKA LAPISH | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| ANDREA WILSON | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| KAVEH ZAMANIAN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| TYLER HARRIS | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| BRITT KULSVEEN | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| LYNNE DANT | ||||||
| CRAFT LEVEL | Yes (X) | $0 | $0 | $0 | ||
| CLAY SMITH | ||||||
| EDUCATIONAL | Yes (X) | $0 | $0 | $0 | ||
| RAY FRANKLIN | ||||||
| PROOF MEMBER | Yes (X) | $0 | $0 | $0 | ||
| DAVID SALMON | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| JADE PETERSON | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| ROB KRASS | ||||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $407,280 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $46,510 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| MCBRAYER PLLC | ||||||
| 201 E MAIN ST | SUITE 900 | LEXINGTON | KY | 40507 | LEGAL SERVICES | $176,540 |
| RUNSWITCH | ||||||
| 9300 SHELBYVILLE RD | SUITE 1005 | LOUISVILLE | KY | 40222 | CONSULTING SERV | $114,593 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,751,158 | MembershipDuesAmt |
| Total Contributions | $2,751,158 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,416 | TotalRevenueColumnAmt |
| Exclusion | $2,416 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,307 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,307 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| COST SHARING | $95,118 | $95,118 |
| KBT ONBOARDING FEES | $71,400 | $71,400 |
| HALL OF FAME | $55,990 | $55,990 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $83,731 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $83,731 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $306,239 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,079,120 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $325,546 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,416 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $407,280 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,539 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,633 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,021 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,131 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,387 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,911 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,200 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,819 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,038 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,135 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,998 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,840 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,842 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,570 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,547 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DISCRETIONARY FUND EXPENS | $95,961 |
| PARTNERSHIPS/SPONSORSHIPS | $49,442 |
| MEALS & ENTERTAINMENT | $30,154 |
| GOVERNMENTAL AFFAIRS EVEN | $25,075 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,459 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,161,982 | 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 | $1,022,563 | BOYAmt |
| EOY | $826,724 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,824 | BOYAmt |
| EOY | $788,445 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,580 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,032,312 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $179,633 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $860,084 | BOYAmt |
| EOY | $852,679 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $1,000 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,723 | BOYAmt |
| EOY | $3,389 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,232,774 | BOYAmt |
| EOY | $2,472,237 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,674 | BOYAmt |
| EOY | $123,381 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $754,621 | BOYAmt |
| EOY | $881,084 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,999 | BOYAmt |
| EOY | $24,313 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $190,841 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897,294 | BOYAmt |
| EOY | $1,219,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335,480 | BOYAmt |
| EOY | $1,252,618 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,335,480 | BOYAmt |
| EOY | $1,252,618 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,232,774 | BOYAmt |
| EOY | $2,472,237 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$82,862 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,751,158 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $244,104 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $78,925 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $323,029 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $330,139 | AggregateReportedDuesNtcAmt |
| Taxable | -$7,110 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,000 | OtherCostOrOtherBasisAmt |
| Book Value | $50,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $727,780 | OtherCostOrOtherBasisAmt |
| Depreciation | $97,024 | DepreciationAmt |
| Book Value | $630,756 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $68,489 | OtherCostOrOtherBasisAmt |
| Depreciation | $56,464 | DepreciationAmt |
| Book Value | $12,025 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $186,043 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,145 | DepreciationAmt |
| Book Value | $159,898 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $852,679 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PASS-THROUGH - PCM | Desc |
| Amt | $190,841 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $190,841 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,238,992 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $3,238,992 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$159,872 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$159,872 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,079,120 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,218,968 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $3,218,968 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$56,986 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$56,986 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,161,982 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY KDA AND RECOGNIZE A TAX LIABILITY IF KDA HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY KDA, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. KDA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | LOSS ON INVESTMENT IN KBT -159,872 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | ACCRUED PAYROLL ADJUSTMENT -56,986 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC GREGORY | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $282,280 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $125,000 | BonusFilingOrganizationAmount |
| Deferred Compensation Flng Org | $14,114 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $32,396 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $453,790 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ASSOCIATION HAS MEMBERS |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS IS PRESENTED FORM 990 PRIOR TO FILING. THE BOARD REVIEWS AND APPROVES THE TAX RETURN PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD OF DIRECTORS CLOSELY MONITORS THE OPERATIONS OF THE ASSOCIATION AND PAYS CLOSE ATTENTION TO BUSINESS TRANSACTIONS TO MAKE SURE NO INAPPROPRIATE CONFLICT OF INTEREST EXISTS. IF ANY WAS TO BE FOUND IT WOULD BE CORRECTED IMMEDIATELY. AT LEAST ANNUALLY, A FORMAL INQUIRY TO ALL BOARD MEMBERS IS CONDUCTED TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR ALL STAFF, INCLUDING THE PRESIDENT ANNUALLY. RELEVANT WAGE DATA IS USED TO EVALUATE COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR ALL STAFF ANNUALLY AND USES RELEVANT WAGE DATA TO EVALUATE COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ASSOCIATION MAKES THE TAX RETURN, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND ARTICLES OF INCORPORATION AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY BOURBON TRAIL BOUTIQUE LL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CAPITAL AVE | AddressLine1Txt |
| City | FRANKFORT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454422657 | EIN |
| Primary Activities | SALE OF BO | PrimaryActivitiesTxt |
| Legal Domicile State | KY | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY D | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $251,991 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $246,585 | ShareOfEOYAssetsAmt |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY BOURBON TRAIL BOUTIQUE LLC | BusinessNameLine1Txt |
| Business Name Line2 | 74121 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $95,118 | InvolvedAmt |
| Method Of Amount Determination | ACTUAL EXPENSES INVOLVED | MethodOfAmountDeterminationTxt |
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