2025-11-13T07:43:34-05:00 2024-12-31 611291670 HARROD & ASSOCIATES 2 HMB CIRCLE A FRANKFORT KY 406012351 990 2024-01-01 616033690 KENTUCKY DISTILLERS' ASSOCIATION KENT 5028759351 100 CAPITAL AVE FRANKFORT KY 40601 ERIC GREGORY PRESIDENT 5028759351 2025-11-06 true true DAVID R HARROD CPA P00875654 5026957300 2025-11-07 2024 2025-03-06 01:10:19Z ERIC GREGORY 100 CAPITAL AVENUE FRANKFORT KY 40601 3079120 false X WWW.KYBOURBON.COM X 1940 KY TO PROMOTE THE HISTORY AND GROWTH OF THE BOURBON INDUSTRY AND ITS MEMBERS. 21 21 9 0 2525009 2751158 0 2726 2416 450916 325546 2978651 3079120 0 0 1444172 1559604 0 0 1684971 1602378 3129143 3161982 -150492 -82862 2232774 2472237 897294 1219619 1335480 1252618 TO PROMOTE THE HISTORY AND GROWTH OF THE BOURBON INDUSTRY AND ITS MEMBERS. false false 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. 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. false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true true true false true 30 0 true 9 true false false false false false false false false X 21 21 false false false false true false false true true false false false true true true true true true true false KY X ERIC GREGORY 5028759351 100 CAPITAL AVENUE FRANKFORT KY 40601 JESSICA PENDERGRASS CHAIR X X 0 0 0 CHRIS MORRIS IMMEDIATE PA X 0 0 0 KEN LEWIS VICE CHAIR X X 0 0 0 GIGI DADAN SECRETARY X X 0 0 0 RYAN ASHLEY TREASURER X X 0 0 0 CRADY DEGOLIAN DIRECTOR X 0 0 0 MARK ERWIN DIRECTOR X 0 0 0 MARCO BARASSI DIRECTOR X 0 0 0 WILL ARVIN DIRECTOR X 0 0 0 ERIC GREGORY PRESIDENT 40.00 X 407280 0 46510 ANTOINE SMITH DIRECTOR X 0 0 0 ERIKA LAPISH DIRECTOR X 0 0 0 ANDREA WILSON DIRECTOR X 0 0 0 KAVEH ZAMANIAN DIRECTOR X 0 0 0 TYLER HARRIS DIRECTOR X 0 0 0 BRITT KULSVEEN DIRECTOR X 0 0 0 LYNNE DANT CRAFT LEVEL X 0 0 0 CLAY SMITH EDUCATIONAL X 0 0 0 RAY FRANKLIN PROOF MEMBER X 0 0 0 DAVID SALMON DIRECTOR X 0 0 0 JADE PETERSON DIRECTOR X 0 0 0 ROB KRASS DIRECTOR X 0 0 0 407280 46510 1 false true false MCBRAYER PLLC 201 E MAIN ST SUITE 900 LEXINGTON KY 40507 LEGAL SERVICES 176540 RUNSWITCH 9300 SHELBYVILLE RD SUITE 1005 LOUISVILLE KY 40222 CONSULTING SERV 114593 2 2751158 2751158 2416 2416 19307 19307 COST SHARING 95118 95118 KBT ONBOARDING FEES 71400 71400 HALL OF FAME 55990 55990 83731 83731 306239 3079120 325546 2416 407280 907539 52633 99021 93131 342387 40911 127200 408819 101038 29135 98998 112840 1842 40570 24547 DISCRETIONARY FUND EXPENS 95961 PARTNERSHIPS/SPONSORSHIPS 49442 MEALS & ENTERTAINMENT 30154 GOVERNMENTAL AFFAIRS EVEN 25075 73459 3161982 0 0 0 1022563 826724 339824 788445 4580 1032312 179633 860084 852679 1000 1000 4723 3389 2232774 2472237 111674 123381 754621 881084 30999 24313 190841 897294 1219619 X 1335480 1252618 1335480 1252618 2232774 2472237 -82862 X false true X true false false false true 2751158 244104 78925 323029 330139 -7110 50000 50000 727780 97024 630756 68489 56464 12025 186043 26145 159898 852679 PASS-THROUGH - PCM 190841 190841 X 3238992 3238992 -159872 -159872 3079120 3218968 3218968 -56986 -56986 3161982 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 X X false false false ERIC GREGORY PRESIDENT 282280 125000 14114 32396 453790 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. KENTUCKY BOURBON TRAIL BOUTIQUE LL 100 CAPITAL AVE FRANKFORT KY 40601 454422657 SALE OF BO KY KENTUCKY D C CORP 251991 246585 true false false false false false false false false false false false false false false false false true false false KENTUCKY BOURBON TRAIL BOUTIQUE LLC 74121 Q 95118 ACTUAL EXPENSES INVOLVED