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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION HAS IMPLEMENTED FASB ASC 740-10-20 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." MANAGEMENT BELIEVES IT HAS NOT TAKEN ANY POSITION IN WHICH IT DOES NOT HAVE A MORE LIKELY THAN NOT SUCCESSFULLY DEFENDABLE POSITION. THE FOUNDATION'S FORM 990 FOR DECEMBER 31, 2023 AND 2022 MAY BE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE KENTUCKY PHARMACISTS EDUCATION &amp; RESEARCH FOUNDATION'S MISSION IS TO ADVANCE THE PHARMACY PROFESSION BY NETWORKING OPPORTUNITIES, PROVIDING EDUCATIONAL ACCREDIDATION AND CONTINUING EDUCATION OPPORTUNITIES FOR KENTUCKY PHARMACISTS TO MEET THEIR ANNUAL CE LICENSE REQUIREMENTS WHICH ARE MANDATED BY THE COMMONWEALTH OF KENTUCKY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW BOARD MEMBERS ARE APPOINTED BY THE CURRENT BOARD MEMBERS AND THE KPHA BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS AND APPROVES THE 990 PRIOR TO FILING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, THE BOARD REVIEWS FOR ANY CONFLICTS OF INTEREST AND IF APPLICABLE RESOLVES THEM IN ACCORDANCE WITH FOUNDATION POLICY</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
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      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
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      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
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        <MethodOfAmountDeterminationTxt>REIMB KPHA EMPLOY TIME</MethodOfAmountDeterminationTxt>
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      <TransactionsRelatedOrgGrp>
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</Return>