Nonprofit · EIN 85-1627113
KDA LIFTING SPIRITS FOUNDATION INC
Tax-exempt · FRANKFORT, KY 40601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $308,349 | $230,347 | $78,002 | $377,129 | $0 | $377,129 |
| December 31, 2024 | 990 | $258,778 | $179,295 | $79,483 | $299,142 | $15 | $299,127 |
| December 31, 2023 | 990-EZ | $14,187 | $880 | $13,307 | $219,644 | – | $219,644 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $306,500
- of which government grants
- $306,500
- Program service revenue
- $0
- Investment income
- $1,489
- Other revenue
- $360
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,502
- Program services (functional)
- $230,347
Balance sheet and other
- Total assets, start of year
- $299,142
- Total assets, end of year
- $377,129
- Total liabilities, end of year
- $0
- Net assets, end of year
- $377,129
- Net assets without donor restrictions
- $377,129
- Gross receipts
- $308,349
- Employees
- 0
- Year formed
- 2020
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC GREGORY | PRESIDENT Trustee or director, Officer | – | $0 |
| MARIELLE MCELMURRAY | TREASURER Trustee or director, Officer | – | $0 |
| RJ WHITTINGTON | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC GREGORY | EXECUTIVE DI Trustee or director, Officer | – | $0 |
| JESSICA PENDERGRASS | CHAIRMAN Trustee or director, Officer | – | $0 |
| RJ WHITTINGTON | DIRECTOR Trustee or director | – | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JESSICA PENDERGRASS | CHAIRMAN | 1 | $0 |
| ERIC GREGORY | EXECUTIVE DI | 1 | $0 |
| LISA BANNER | DIRECTOR | 1 | $0 |
| RJ WHITTINGTON | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 100 CAPITAL AVE, FRANKFORT, KY 40601-2831
- In care of
- % ERIC GREGORY
- Principal officer (990 for 2025)
- ERIC GREGORY, 100 CAPITAL AVE, FRANKFORT, KY 40601
- Signed the 990
- ERIC GREGORY, PRESIDENT
- Phone
- (502) 875-9351
- Return prepared by
- HARROD & ASSOCIATES
Mission
KDA LIFTING SPIRITS FOUNDATION, INC. WAS ORGANIZED TO SUPPORT EFFORTS TO EDUCATE STUDENTS ABOUT KENTUCKY'S DISTILLED SPIRITS INDUSTRY; PROVIDE SCHOLARSHIPS TO UNIVERSITIES, WHO IN TURN ADMINISTER THESE FUNDS, FOR EDUCATIONAL WORKFORCE DEVELOPMENT FOR THE DISTILLED SPIRITS INDUSTRY.
Program accomplishments
- THE SCHOLARSHIP PROGRAM WILL BE A CENTRAL ACTIVITY OF THE ORGANIZATION TO SUPPORT STUDENTS STUDYING IN AREAS TO WORK IN THE DISTILLERY INDUSTRY WITH SCHOLARSHIPS FOR TUITION ASSISTANCE. THE CANDIDATES WILL BE IDENTIFIED AND NOMINATED BY THE UNIVERSITIES. SCHOLARSHIP PAYMENTS WILL BE MADE DIRECTLY TO THE PARTICIPATING UNIVERSITIES.Expenses $60,000
- THE FOUNDATION RECEIVED DONATIONS FROM VARIOUS INDIVIDUALS AND COMPANIES ASSOCIATED WITH THE KENTUCKY DISTILLERS' ASSOCIATION AND DONATED TO THE KENTUCKY COALITION FOR RESPONSIBLE ALCOHOL AND SUBSTANCE MISUSE EDUCATION PILOT PROGRAM.Expenses $170,347
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-1627113
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $377,129
- Income (IRS master file)
- $308,349
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $308,349 | $230,347 | $377,129 | XML |
| 990 | December 2024 | $258,778 | $179,295 | $299,142 | XML |
| 990-EZ | December 2023 | $14,187 | $880 | $219,644 | XML |
| 990 | December 2022 | $1,886,874 | $1,766,813 | $206,337 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 85-1627113).
Questions about KDA LIFTING SPIRITS FOUNDATION INC
- What is the EIN of KDA LIFTING SPIRITS FOUNDATION INC?
- The employer identification number (EIN) of KDA LIFTING SPIRITS FOUNDATION INC is 85-1627113.
- Is KDA LIFTING SPIRITS FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to KDA LIFTING SPIRITS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KDA LIFTING SPIRITS FOUNDATION INC 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 KDA LIFTING SPIRITS FOUNDATION INC 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 KDA LIFTING SPIRITS FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KDA LIFTING SPIRITS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names ERIC GREGORY.
- Who are the officers and directors of KDA LIFTING SPIRITS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does KDA LIFTING SPIRITS FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $308,349, expenses of $230,347 and total assets of $377,129 at year end.
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