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Nonprofit · EIN 31-0951653

KENTUCKY BEVERAGE ASSOCIATION

Tax-exempt · LOUISVILLE, KY 40253

Financials

$336K$334K2023$403K$350K2024
Revenue Expenses · by fiscal year end
Financials of KENTUCKY BEVERAGE ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$403,204$349,852$53,352$395,430$0$395,430
December 31, 2023990$335,661$333,534$2,127$342,078$0$342,078
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$391,030
Investment income
$12,174
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$149,108
Other salaries and wages
$17,043
Salaries, compensation and benefits (total)
$177,635
Professional fundraising fees
$0
Accounting fees
$1,364
Travel
$14,234

Balance sheet and other

Total assets, start of year
$342,078
Total assets, end of year
$395,430
Total liabilities, end of year
$0
Net assets, end of year
$395,430
Publicly traded securities
$211,338
Net assets without donor restrictions
$395,430
Gross receipts
$403,204
Employees
1
Year formed
1917
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, 2024, highest compensation first.

NameTitleHours / weekCompensation
SARA MASSEYEXECUTIVE DIRECTOR40$166,151
AUDIE WILSONPRESIDENT
Trustee or director, Officer
1$0
STEVE FERNANDEZVICE PRESIDENT
Trustee or director, Officer
1$0
STEVE BALETREASURER
Trustee or director, Officer
1$0
BOBBY ABBOTTDIRECTOR
Trustee or director
1$0
DOUG BECKERDIRECTOR
Trustee or director
1$0
DALLAS CLARKDirector
Trustee or director
1$0
GEORGE CLARKDIRECTOR
Trustee or director
1$0
VIRGINIA DURHAMDIRECTOR
Trustee or director
1$0
JASON FRANKLINDirector
Trustee or director
1$0
WALTER GROSSDirector
Trustee or director
1$0
HERBERT JOHNSONDIRECTOR
Trustee or director
1$0
ELLEN MCGENNEYDirector
Trustee or director
1$0
STEVE RICHARDSONDIRECTOR
Trustee or director
1$0
JENNIFER RICHMONDDIRECTOR
Trustee or director
1$0
5 more people on this return
NameTitleHours / weekCompensation
GARNET ROBERTSDIRECTOR
Trustee or director
1$0
ELIZABETH BARRY ROMANSDIRECTOR
Trustee or director
1$0
ROD SEARSDIRECTOR
Trustee or director
1$0
JON SMITHDIRECTOR
Trustee or director
1$0
BILL WRIGHTDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 20 people
NameTitleHours / weekCompensation
SARA MASSEYEXECUTIVE DIRECTOR40$154,698
AUDIE WILSONPRESIDENT
Trustee or director, Officer
1$0
STEVE FERNANDEZVICE PRESIDENT
Trustee or director, Officer
1$0
STEVE BALETREASURER
Trustee or director, Officer
1$0
BOBBY ABBOTTDIRECTOR
Trustee or director
1$0
DOUG BECKERDIRECTOR
Trustee or director
1$0
DALLAS CLARKDirector
Trustee or director
1$0
GEORGE CLARKDIRECTOR
Trustee or director
1$0
VIRGINIA DURHAMDIRECTOR
Trustee or director
1$0
JASON FRANKLINDirector
Trustee or director
1$0
WALTER GROSSDirector
Trustee or director
1$0
HERBERT JOHNSONDIRECTOR
Trustee or director
1$0
ELLEN MCGENNEYDirector
Trustee or director
1$0
STEVE RICHARDSONDIRECTOR
Trustee or director
1$0
JENNIFER RICHMONDDIRECTOR
Trustee or director
1$0
GARNET ROBERTSDIRECTOR
Trustee or director
1$0
ELIZABETH BARRY ROMANSDIRECTOR
Trustee or director
1$0
ROD SEARSDIRECTOR
Trustee or director
1$0
JON SMITHDIRECTOR
Trustee or director
1$0
BILL WRIGHTDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 43394, LOUISVILLE, KY 40253-0394
Signed the 990
SARA MASSEY, Executive Dir.
Phone
(502) 333-9724
Return prepared by
CHARLES T MITCHELL CO PLLC

Mission

KBA's mission is to promote the development, preservation, and operation and general welfare of the soft drink industry in Kentucky. KBA represents soft drink bottlers, franchise companies and support industries in Kentucky. KBA represents its members on the federal, and state levels of government. KBA provides a forum in which members convene to consider issues of interest, while maintaining their traditional spirited competition in the marketplace. The Association also serves as a liaison between the industry, public, and provides a unified voice in legislative and regulatory matters.

990 for the year ended December 31, 2024

Program accomplishments

  • PROMOTE THE DEVELOPMENT, PRESERVATION, OPERATION AND GENERAL WELFARE OF THE SOFT DRINK INDUSTRY IN KENTUCKY.

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, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
31-0951653
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)
$395,430
Income (IRS master file)
$403,204

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$403,204$349,852$395,430XML
990December 2023$335,661$333,534$342,078XML
990December 2022$299,709$324,170$339,951IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990-EZDecember 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 31-0951653).

Questions about KENTUCKY BEVERAGE ASSOCIATION

What is the EIN of KENTUCKY BEVERAGE ASSOCIATION?
The employer identification number (EIN) of KENTUCKY BEVERAGE ASSOCIATION is 31-0951653.
Is KENTUCKY BEVERAGE ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1979.
Are donations to KENTUCKY BEVERAGE ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does KENTUCKY BEVERAGE 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 BEVERAGE ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KENTUCKY BEVERAGE ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who are the officers and directors of KENTUCKY BEVERAGE ASSOCIATION?
The 990 for the year ended December 31, 2024 lists 20 people; 1 received compensation from the organization, the highest $166,151 (SARA MASSEY, EXECUTIVE DIRECTOR).
How much revenue does KENTUCKY BEVERAGE ASSOCIATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $403,204, expenses of $349,852 and total assets of $395,430 at year end.

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