Nonprofit · EIN 88-3560767
KENTUCKY MAIN STREET ASSOCIATION
Tax-exempt (reinstated) · MOREHEAD, KY 40351
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $30,000 | $20,090 | $9,910 | $16,266 | $0 | $16,266 |
| December 31, 2023 | 990 | $7,509 | $7,195 | $314 | $6,356 | $0 | $6,356 |
| December 31, 2022 | 990 | $6,722 | $680 | $6,042 | $6,042 | $0 | $6,042 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $30,000
- of which government grants
- $30,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $20,090
Balance sheet and other
- Total assets, start of year
- $6,356
- Total assets, end of year
- $16,266
- Total liabilities, end of year
- $0
- Net assets, end of year
- $16,266
- Net assets without donor restrictions
- $16,266
- Gross receipts
- $30,000
- Employees
- 0
- Year formed
- 2022
- 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 |
|---|---|---|---|
| ALLY HUFF | SECRETARY Officer | – | $0 |
| TERESA MAYS | VICE PRESIDE Officer | – | $0 |
| TONY PENCE | TREASURER Officer | – | $0 |
| CAROLINE REECE | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDI MOUSER | OFFICER Officer | – | $0 |
| TONY PENCE | REGISTERED A Officer | – | $0 |
| JACOB ROAN | OFFICER Officer | – | $0 |
990 for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RANDI MOUSER | OFFICER Officer | – | $0 |
| TONY PENCE | REGISTERED A Officer | – | $0 |
| JACOB ROAN | OFFICER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 313, MOREHEAD, KY 40351-0313
- In care of
- % TONY PENCE
- Mailing address (990-N for 2025)
- PO Box 313, Morehead KY 40351
- Principal officer (990 for 2024)
- TONY PENCE, 545 BATTSON OATES, MOREHEAD, KY 40351
- Principal officer (990-N for 2025)
- Tony Pence, PO Box 313, Morehead KY 40351
- Signed the 990
- TONY PENCE, TREASURER
- Phone
- (606) 548-1073
- Return prepared by
- DONNA HENDRIX CPA PSC
Mission
THE KENTUCKY MAIN STREET ASSOCIATION EMPOWERS COMMUNITIES BY PROVIDING TRAINING, EDUCATION, AND RESOURCES THAT STRENGTHEN LOCAL MAIN STREET PROGRAMS, DIRECTORS, AND THE PUBLIC. THROUGH A FOCUS ON HISTORIC PRESERVATION, RESTORATION, AND REVITALIZATION, WE FOSTER VIBRANT DOWNTOWNS THAT HONOR KENTUCKYS HERITAGE WHILE PROMOTING ECONOMIC VITALITY AND COMMUNITY PRIDE.
Program accomplishments
- THE KENTUCKY MAIN STREET ASSOCIATION EMPOWERS COMMUNITIES BY PROVIDING TRAINING, EDUCATION, AND RESOURCES THAT STRENGTHEN LOCAL MAIN STREET PROGRAMS, DIRECTORS, AND THE PUBLIC. THROUGH A FOCUS ON HISTORIC PRESERVATION, RESTORATION, AND REVITALIZATION, WE FOSTER VIBRANT DOWNTOWNS THAT HONOR KENTUCKYS HERITAGE WHILE PROMOTING ECONOMIC VITALITY AND COMMUNITY PRIDE.Expenses $20,090
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N 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
- 88-3560767
- 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
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
Revocation and reinstatement
- Exemption revoked
- May 15, 2025
- Posted by the IRS
- August 12, 2025
- Reinstated
- Effective May 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Tony Pence | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $30,000 | $20,090 | $16,266 | XML |
| 990 | December 2023 | $7,509 | $7,195 | $6,356 | XML |
| 990 | December 2022 | $6,722 | $680 | $6,042 | XML |
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 88-3560767).
Questions about KENTUCKY MAIN STREET ASSOCIATION
- What is the EIN of KENTUCKY MAIN STREET ASSOCIATION?
- The employer identification number (EIN) of KENTUCKY MAIN STREET ASSOCIATION is 88-3560767.
- Is KENTUCKY MAIN STREET ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
- Are donations to KENTUCKY MAIN STREET ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KENTUCKY MAIN STREET ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KENTUCKY MAIN STREET 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 KENTUCKY MAIN STREET ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of KENTUCKY MAIN STREET ASSOCIATION?
- The 990 for the year ended December 31, 2024 names TONY PENCE.
- Who are the officers and directors of KENTUCKY MAIN STREET ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does KENTUCKY MAIN STREET ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $30,000, expenses of $20,090 and total assets of $16,266 at year end.
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