Nonprofit · EIN 92-1331078
FREEDOM AND WHISKEY FOUNDATION
Tax-exempt · FRANKLIN, TN 37064
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $70,952 | $61,029 | $9,923 | $8,337 | $0 | $8,337 |
| December 31, 2024 | 990 | $48,176 | $105,912 | -$57,736 | -$1,586 | $0 | -$1,586 |
| December 31, 2023 | 990 | $101,945 | $45,795 | $56,150 | $56,150 | $0 | $56,150 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $70,952
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $7,417
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $9,000
- Travel
- $563
- Program services (functional)
- $26,343
- Management and general (functional)
- $34,686
Balance sheet and other
- Total assets, start of year
- -$1,586
- Total assets, end of year
- $8,337
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,337
- Net assets without donor restrictions
- $8,337
- Gross receipts
- $70,952
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- TN
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 |
|---|---|---|---|
| PHIL ARMSTRONG | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEE KENNEDY | SECRETARY Trustee or director, Officer | 1 | $0 |
| JEREMY SMITH | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHIL ARMSTRONG | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LEE KENNEDY | SECRETARY Trustee or director, Officer | 1 | $0 |
| JEREMY SMITH | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PHIL ARMSTRONG | PRESIDENT Trustee or director, Officer | 5 | $0 |
| LEE KENNEDY | SECRETARY Trustee or director, Officer | 5 | $0 |
| JEREMY SMITH | TREASURER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 3381 SOUTHALL RD, FRANKLIN, TN 37064-9264
- Principal officer (990 for 2025)
- JEREMY SMITH, 118 POTEAT PLACE, FRANKLIN, TN 37064
- Signed the 990
- JEREMY SMITH, TREASURER
- Phone
- (615) 465-6456
- Website
- LEIPERSFORKDISTILLERY.COM
- Return prepared by
- BEACON POINTE ADVISORS LLC
Mission
FREEDOM & WHISKEY FOUNDATION EXISTS TO DO EVERYTHING POSSIBLE TO ALLOW TRANSITIONING SPECIAL OPERATION FORCES A GOOD LIFE AFTER RETIREMENT.
Program accomplishments
- PROFESSIONAL NETWORKING/ENTREPRENEURIAL SUPPORTExpenses $26,343 · grants $7,417
- EDUCATION ADVANCEMENT
- DIRECT EMPLOYMENT
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 on file |
IRS record
- EIN
- 92-1331078
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T01)
- Assets (IRS master file)
- $8,337
- Income (IRS master file)
- $70,952
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $70,952 | $61,029 | $8,337 | XML |
| 990 | December 2024 | $48,176 | $105,912 | -$1,586 | XML |
| 990 | December 2023 | $101,945 | $45,795 | $56,150 | 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 92-1331078).
Questions about FREEDOM AND WHISKEY FOUNDATION
- What is the EIN of FREEDOM AND WHISKEY FOUNDATION?
- The employer identification number (EIN) of FREEDOM AND WHISKEY FOUNDATION is 92-1331078.
- Is FREEDOM AND WHISKEY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FREEDOM AND WHISKEY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FREEDOM AND WHISKEY FOUNDATION 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 FREEDOM AND WHISKEY FOUNDATION 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 FREEDOM AND WHISKEY FOUNDATION 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 FREEDOM AND WHISKEY FOUNDATION?
- The 990 for the year ended December 31, 2025 names JEREMY SMITH.
- Who are the officers and directors of FREEDOM AND WHISKEY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FREEDOM AND WHISKEY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $70,952, expenses of $61,029 and total assets of $8,337 at year end.
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All nonprofits in FRANKLIN · Tennessee · Philanthropy, voluntarism and grantmaking foundations