Nonprofit · EIN 45-3812007
VIRGINIA SPIRITS ASSOCIATION
Tax-exempt · MOSELEY, VA 23120
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $79,125 | $88,815 | -$9,690 | $129,997 | – | $129,997 |
| December 31, 2024 | 990-EZ | $79,083 | $88,231 | -$9,148 | $139,687 | – | $139,687 |
| December 31, 2023 | 990-EZ | $76,625 | $85,641 | -$9,016 | $148,835 | – | $148,835 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $79,125
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $78,110
- Other expenses
- $10,705
Balance sheet and other
- Total assets, start of year
- $139,687
- Total assets, end of year
- $129,997
- Total liabilities, end of year
- –
- Net assets, end of year
- $129,997
- Cash, savings and investments
- $129,997
- Gross receipts
- $79,125
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB KOVALCHECK | PRESIDENT | 1 | $0 |
| DON TIERNEY | EXECUTIVE DI | 40 | $0 |
| KATIE BOGARDUS | DIRECTOR | 1 | $0 |
| REID MARTIN | SECRETARY | 1 | $0 |
| JASON LARUE | VICE PRESIDE | 1 | $0 |
| BRITTANY MAUCH | TREASURER | 1 | $0 |
| JONATHAN BLEIBERG | DIRECTOR | 1 | $0 |
| MARK MULLINS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB KOVALCHECK | PRESIDENT | 0 | $0 |
| DON TIERNEY | EXECUTIVE DI | 40 | $0 |
| KATIE BOGARDUS | SECRETARY | 1 | $0 |
| ROY STISHER | DIRECTOR | 1 | $0 |
| JASON LARUE | VICE PRESIDE | 1 | $0 |
| WENDY BAGBY | DIRECTOR | 1 | $0 |
| JIM WOODS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB KOVALCHECK | PRESIDENT | 1 | $30,000 |
| DON TIERNEY | EXECUTIVE DI | 40 | $0 |
| KATIE BOGARDUS | SECRETARY | 1 | $0 |
| ROY STISHER | DIRECTOR | 1 | $0 |
| JASON LARUE | VICE PRESIDE | 1 | $0 |
| BLAKE SAWYERS | TREASURER | 1 | $0 |
| WENDY BAGBY | DIRECTOR | 1 | $0 |
| JIM WOODS | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7106 SILVERTHREAD DR, MOSELEY, VA 23120-2296
- In care of
- % E WILEY RUTH
- Signed the 990-EZ
- DON TIERNEY, EXECUTIVE DIRECTOR
- Phone
- (804) 937-4125
- Return prepared by
- AD&A CPAS LLC
Mission
TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.
Program accomplishments
- TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-3812007
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S40)
- Assets (IRS master file)
- $129,997
- Income (IRS master file)
- $79,125
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $79,125 | $88,815 | $129,997 | XML |
| 990-EZ | December 2024 | $79,083 | $88,231 | $139,687 | XML |
| 990-EZ | December 2023 | $76,625 | $85,641 | $148,835 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 45-3812007).
Questions about VIRGINIA SPIRITS ASSOCIATION
- What is the EIN of VIRGINIA SPIRITS ASSOCIATION?
- The employer identification number (EIN) of VIRGINIA SPIRITS ASSOCIATION is 45-3812007.
- Is VIRGINIA SPIRITS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2013.
- Are donations to VIRGINIA SPIRITS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does VIRGINIA SPIRITS 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 VIRGINIA SPIRITS 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 VIRGINIA SPIRITS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of VIRGINIA SPIRITS ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does VIRGINIA SPIRITS ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $79,125, expenses of $88,815 and total assets of $129,997 at year end.
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All nonprofits in MOSELEY · Virginia · Community improvement and capacity building