Civic Intelligence

Kentucky Beverage Association

990 • Fiscal year 2019 • EIN 31-0951653

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 31, 2020

PO Box 43394Louisville, KY 40253

(502) 333-9724

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

53rd percentile

3.9%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

51st percentile

3.2%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

96th percentile

81%

Faster revenue growth than 96% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$327,849

Up $10,192 (+3.2%) from 2018

Net Assets

Up

$327,849

Up $10,192 (+3.2%) from 2018

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$260,651

Up $116,254 (+81%) from 2018

Expenses

Down

$250,459

Down $37,879 (-13%) from 2018

Net Income

Up

$10,192

Up $154,133 (+107%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $218,913Liabilities 2012: $1,021Net Assets 2012: $217,8922012Assets 2013: $224,171Liabilities 2013: $0Net Assets 2013: $224,1712013Assets 2014: $250,403Liabilities 2014: $0Net Assets 2014: $250,4032014Assets 2015: $279,885Liabilities 2015: $0Net Assets 2015: $279,8852015Assets 2016: $385,733Liabilities 2016: $0Net Assets 2016: $385,7332016Assets 2017: $461,598Liabilities 2017: $0Net Assets 2017: $461,5982017Assets 2018: $317,657Net Assets 2018: $317,6572018Assets 2019: $327,849Liabilities 2019: $0Net Assets 2019: $327,8492019Assets 2020: $335,195Liabilities 2020: $0Net Assets 2020: $335,1952020Assets 2021: $364,412Liabilities 2021: $0Net Assets 2021: $364,4122021Assets 2022: $339,951Liabilities 2022: $0Net Assets 2022: $339,9512022Assets 2023: $342,078Liabilities 2023: $0Net Assets 2023: $342,0782023Assets 2024: $395,430Liabilities 2024: $0Net Assets 2024: $395,4302024

Highlighted filing

2019

Assets$327,849
Liabilities$0
Net Assets$327,849

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2012: $145,781Expenses 2012: $276,406Net Income 2012: -$130,6252012Revenue 2013: $213,558Expenses 2013: $207,279Net Income 2013: $6,2792013Revenue 2014: $217,530Expenses 2014: $191,298Net Income 2014: $26,2322014Revenue 2015: $222,513Expenses 2015: $193,031Net Income 2015: $29,4822015Revenue 2016: $315,048Expenses 2016: $209,200Net Income 2016: $105,8482016Revenue 2017: $327,824Expenses 2017: $251,959Net Income 2017: $75,8652017Revenue 2018: $144,397Expenses 2018: $288,338Net Income 2018: -$143,9412018Revenue 2019: $260,651Expenses 2019: $250,459Net Income 2019: $10,1922019Revenue 2020: $216,305Expenses 2020: $208,959Net Income 2020: $7,3462020Revenue 2021: $317,938Expenses 2021: $288,721Net Income 2021: $29,2172021Revenue 2022: $299,709Expenses 2022: $324,170Net Income 2022: -$24,4612022Revenue 2023: $335,661Expenses 2023: $333,534Net Income 2023: $2,1272023Revenue 2024: $403,204Expenses 2024: $349,852Net Income 2024: $53,3522024

Highlighted filing

2019

Revenue$260,651
Expenses$250,459
Net Income$10,192
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 31, 2020
Return Version
2019v5.0
Gross Receipts
$260,651
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$317,657$327,849▲ $10,192
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$317,657$327,849▲ $10,192
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$317,657$327,849▲ $10,192
Total Net Assets Fund Balance$317,657$327,849▲ $10,192
Total Liabilities and Net Assets / Fund Balance$317,657$327,849▲ $10,192
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walter GrossPresident
Bob BedellDirector
Bobby AbbottDirector
Brian HicksDirector
Brian OutlandDirector
Dallas ClarkDirector
Elizabeth BarryDirector
Ellen McgeeneyDirector
Fielding RogersDirector
George ClarkDirector
Herbert JohnsonDirector
Jim MarkeyDirector
Jimmy BriggsDirector
Julie HastingsDirector
Rick GillDirector
Rod SearsDirector
Roy PottsDirector
Sandy FeltnerDirector
Tracy AdkinsDirector
Ryan Harper1st Vice Presid
Jeff Ward2nd Vice Presid
Steve BaleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$257,620
Investment Income
$3,031
Other Revenue
$0
Change in Net Assets
$10,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$17,121$9,419-$26,540
Travel$16,659--$16,659
Fees for Services Legal-$6,000-$6,000
Other Expenses$5,878--$5,878
Insurance-$1,704-$1,704
Fees for Services Accounting-$1,350-$1,350
Office Expenses-$440-$440
Total Functional Expenses$231,546$18,913$0$250,459
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$37,166
Total Nondeductible Lobbying and Political Cost$37,166
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kentucky Beverage Association
EIN
31-0951653
Phone
5023339724
Address
PO BOX 43394, LOUISVILLE, KY 40253

Signing Officer

Name
Les Fugate
Title
Executive Director
Signed
2020-03-31
Discuss with paid preparer
Yes

Organization Details

Formed
1917
Legal Domicile
Ky
Voting Board Members
22
Independent Board Members
22
Employees
0

Preparer

Firm
Charles T Mitchell Co PLLC
Address
229 W MAIN ST SUITE 103, FRANKFORT, KY 40601
Preparer
Greg Miklavcic CPA
Phone
5022277395
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BOARD MEETING EXPENSES: Column (A) - Total = $3313; Column (B) - Program Services = $3313; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FRANKFORT LEGISLATIVE DAY: Column (A) - Total = $4321; Column (B) - Program Services = $4321; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEETINGS W/ STRATEGIC PARTNERS: Column (A) - Total = $3816; Column (B) - Program Services = $3816; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIPS: Column (A) - Total = $1890; Column (B) - Program Services = $0; Column (C) - Management & General = $1890; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISC: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $185; Column (B) - Program Services = $0; Column (C) - Management & General = $185; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SOFTWARE: Column (A) - Total = $10; Column (B) - Program Services = $0; Column (C) - Management & General = $10; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPONSORSHIPS: Column (A) - Total = $5671; Column (B) - Program Services = $5671; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUBSCRIPTIONS: Column (A) - Total = $1280; Column (B) - Program Services = $0; Column (C) - Management & General = $1280; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TAXES/GOVERNMENT REGISTRATIONS: Column (A) - Total = $515; Column (B) - Program Services = $0; Column (C) - Management & General = $515; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $2928; Column (B) - Program Services = $0; Column (C) - Management & General = $2928; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEBSITE: Column (A) - Total = $2611; Column (B) - Program Services = $0; Column (C) - Management & General = $2611; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt71ST VICE PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt132ND VICE PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
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IRS990/InsuranceGrp/TotalAmt01704
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
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IRS990/MissionDesc0KBA'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.
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OtherExpensesGrp/Desc0EXECUTIVE DIRECTOR CONTRACT
IRS990/OtherExpensesGrp/Desc1INITIATIVES
IRS990/OtherExpensesGrp/Desc2ANNUAL MEETING EXPENSES
IRS990/OtherExpensesGrp/Desc3OTHER EXECUTIVE DIRECTOR EXPEN
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IRS990/OtherExpensesGrp/ProgramServicesAmt122804
IRS990/OtherExpensesGrp/ProgramServicesAmt28084
IRS990/OtherExpensesGrp/ProgramServicesAmt35878
IRS990/OtherExpensesGrp/TotalAmt0161000
IRS990/OtherExpensesGrp/TotalAmt122804
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IRS990/OtherExpensesGrp/TotalAmt35878
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEETING EXPENSES: Column (A) - Total = $3313; Column (B) - Program Services = $3313; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRANKFORT LEGISLATIVE DAY: Column (A) - Total = $4321; Column (B) - Program Services = $4321; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEETINGS W/ STRATEGIC PARTNERS: Column (A) - Total = $3816; Column (B) - Program Services = $3816; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERSHIPS: Column (A) - Total = $1890; Column (B) - Program Services = $0; Column (C) - Management & General = $1890; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISC: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Postage and Shipping: Column (A) - Total = $185; Column (B) - Program Services = $0; Column (C) - Management & General = $185; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SOFTWARE: Column (A) - Total = $10; Column (B) - Program Services = $0; Column (C) - Management & General = $10; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SPONSORSHIPS: Column (A) - Total = $5671; Column (B) - Program Services = $5671; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUBSCRIPTIONS: Column (A) - Total = $1280; Column (B) - Program Services = $0; Column (C) - Management & General = $1280; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TAXES/GOVERNMENT REGISTRATIONS: Column (A) - Total = $515; Column (B) - Program Services = $0; Column (C) - Management & General = $515; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TELEPHONE: Column (A) - Total = $2928; Column (B) - Program Services = $0; Column (C) - Management & General = $2928; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13WEBSITE: Column (A) - Total = $2611; Column (B) - Program Services = $0; Column (C) - Management & General = $2611; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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