Nonprofit · EIN 31-0951653
KENTUCKY BEVERAGE ASSOCIATION
Tax-exempt · LOUISVILLE, KY 40253
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $403,204 | $349,852 | $53,352 | $395,430 | $0 | $395,430 |
| December 31, 2023 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARA MASSEY | EXECUTIVE DIRECTOR | 40 | $166,151 |
| AUDIE WILSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE FERNANDEZ | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE BALE | TREASURER Trustee or director, Officer | 1 | $0 |
| BOBBY ABBOTT | DIRECTOR Trustee or director | 1 | $0 |
| DOUG BECKER | DIRECTOR Trustee or director | 1 | $0 |
| DALLAS CLARK | Director Trustee or director | 1 | $0 |
| GEORGE CLARK | DIRECTOR Trustee or director | 1 | $0 |
| VIRGINIA DURHAM | DIRECTOR Trustee or director | 1 | $0 |
| JASON FRANKLIN | Director Trustee or director | 1 | $0 |
| WALTER GROSS | Director Trustee or director | 1 | $0 |
| HERBERT JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| ELLEN MCGENNEY | Director Trustee or director | 1 | $0 |
| STEVE RICHARDSON | DIRECTOR Trustee or director | 1 | $0 |
| JENNIFER RICHMOND | DIRECTOR Trustee or director | 1 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARNET ROBERTS | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH BARRY ROMANS | DIRECTOR Trustee or director | 1 | $0 |
| ROD SEARS | DIRECTOR Trustee or director | 1 | $0 |
| JON SMITH | DIRECTOR Trustee or director | 1 | $0 |
| BILL WRIGHT | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARA MASSEY | EXECUTIVE DIRECTOR | 40 | $154,698 |
| AUDIE WILSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE FERNANDEZ | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| STEVE BALE | TREASURER Trustee or director, Officer | 1 | $0 |
| BOBBY ABBOTT | DIRECTOR Trustee or director | 1 | $0 |
| DOUG BECKER | DIRECTOR Trustee or director | 1 | $0 |
| DALLAS CLARK | Director Trustee or director | 1 | $0 |
| GEORGE CLARK | DIRECTOR Trustee or director | 1 | $0 |
| VIRGINIA DURHAM | DIRECTOR Trustee or director | 1 | $0 |
| JASON FRANKLIN | Director Trustee or director | 1 | $0 |
| WALTER GROSS | Director Trustee or director | 1 | $0 |
| HERBERT JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| ELLEN MCGENNEY | Director Trustee or director | 1 | $0 |
| STEVE RICHARDSON | DIRECTOR Trustee or director | 1 | $0 |
| JENNIFER RICHMOND | DIRECTOR Trustee or director | 1 | $0 |
| GARNET ROBERTS | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH BARRY ROMANS | DIRECTOR Trustee or director | 1 | $0 |
| ROD SEARS | DIRECTOR Trustee or director | 1 | $0 |
| JON SMITH | DIRECTOR Trustee or director | 1 | $0 |
| BILL WRIGHT | DIRECTOR 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.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $403,204 | $349,852 | $395,430 | XML |
| 990 | December 2023 | $335,661 | $333,534 | $342,078 | XML |
| 990 | December 2022 | $299,709 | $324,170 | $339,951 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 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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