Civic Intelligence

Virginia Spirits Association

EIN 45-3812007 • 501(c)6 • Moseley, VA

Profile

To promote the common interest of distilleries,rectifiers, of distilled spirits and brokers of distilled spirits authorized to do business in the commonwealth of virginia.

7106 Silverthread DriveMoseley, VA 23120-1185

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-6.1%

Faster asset growth than 40% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

3.2%

Faster revenue growth than 54% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$139,687

Down $9,148 (-6.1%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$139,687

Down $9,148 (-6.1%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin29th percentile

Revenue

Up

$79,083

Up $2,458 (+3.2%) from 2023

Expenses

Up

$88,231

Up $2,590 (+3.0%) from 2023

Net Income

Down

-$9,148

Down $132 (-1.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2012: $43,042Liabilities 2012: $02012Assets 2013: $56,585Liabilities 2013: $02013Assets 2014: $60,184Liabilities 2014: $02014Assets 2015: $88,732Liabilities 2015: $02015Assets 2016: $114,320Liabilities 2016: $0Net Assets 2016: $114,3202016Assets 2017: $99,959Liabilities 2017: $0Net Assets 2017: $99,9592017Assets 2018: $119,266Liabilities 2018: $0Net Assets 2018: $119,2662018Assets 2019: $124,209Liabilities 2019: $0Net Assets 2019: $124,2092019Assets 2020: $144,235Liabilities 2020: $0Net Assets 2020: $144,2352020Assets 2021: $159,631Liabilities 2021: $0Net Assets 2021: $159,6312021Assets 2022: $157,851Net Assets 2022: $157,8512022Assets 2023: $148,835Net Assets 2023: $148,8352023Assets 2024: $139,687Net Assets 2024: $139,6872024

Highlighted filing

2024

Assets$139,687
Liabilities-
Net Assets$139,687
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2012: $43,500Expenses 2012: $7,704Net Income 2012: $35,7962012Revenue 2013: $37,250Expenses 2013: $23,707Net Income 2013: $13,5432013Revenue 2014: $22,000Expenses 2014: $18,401Net Income 2014: $3,5992014Revenue 2015: $33,901Expenses 2015: $5,353Net Income 2015: $28,5482015Revenue 2016: $35,500Expenses 2016: $9,912Net Income 2016: $25,5882016Revenue 2017: $40,500Expenses 2017: $54,861Net Income 2017: -$14,3612017Revenue 2018: $43,500Expenses 2018: $24,193Net Income 2018: $19,3072018Revenue 2019: $50,375Expenses 2019: $45,282Net Income 2019: $5,0932019Revenue 2020: $65,500Expenses 2020: $45,474Net Income 2020: $20,0262020Revenue 2021: $68,000Expenses 2021: $52,604Net Income 2021: $15,3962021Revenue 2022: $73,500Expenses 2022: $75,280Net Income 2022: -$1,7802022Revenue 2023: $76,625Expenses 2023: $85,641Net Income 2023: -$9,0162023Revenue 2024: $79,083Expenses 2024: $88,231Net Income 2024: -$9,1482024

Highlighted filing

2024

Revenue$79,083
Expenses$88,231
Net Income-$9,148
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,687
Liabilities
-
Net assets
$139,687
Revenue
$79,083
Expenses
$88,231
Net income
-$9,148
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.40$1.40$0.79$0.88$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.49$1.49$0.77$0.86$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.58$1.58$0.74$0.75$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.68$0.53$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.66$0.45$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.50$0.45$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.44$0.24$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.41$0.55$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.36$0.10$0.26
2015Summary only. Only limited summary data is available for this year.$0.89$0.00$0.34$0.05$0.29
2014Summary only. Only limited summary data is available for this year.$0.60$0.00$0.22$0.18$0.04
2013Summary only. Only limited summary data is available for this year.$0.57$0.00$0.37$0.24$0.14
2012Summary only. Only limited summary data is available for this year.$0.43$0.00$0.44$0.08$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 23, 2025
Return Version
2024v5.0
Gross Receipts
$79,083
Mission and Program Overview

Mission

See attached statement

To promote the common interest of distilleries,rectifiers, of distilled spirits and brokers of distilled spirits authorized to do business in the commonwealth of virginia.

Program Services

DescriptionGrantsExpenses
TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BOB KOVALCHECKPresident-$0--
DON TIERNEYExecutive DiFT$0--
KATIE BOGARDUSSecretary-$0--
ROY STISHERDirector-$0--
JASON LARUEVice Preside-$0--
WENDY BAGBYDirector-$0--
JIM WOODSDirector-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$44,728
Total Nondeductible Lobbying and Political Cost$44,728
Political Expenditures$9,250
Filing and Contact Details

Filer

Filer Name
Virginia Spirits Association
EIN
45-3812007
Phone
8049374125
Address
7106 SILVERTHREAD DRIVE, MOSELEY, VA 23120-1185

Signing Officer

Name
Don Tierney
Title
Executive Director
Phone
8046778885
Signed
2025-05-23
Discuss with paid preparer
Yes

Preparer

Firm
Ad&a Cpas LLC
Address
3100 CLARENDON BLVD SUITE 200, ARLINGTON, VA 22201
Preparer
Amit Dhawan
Phone
7035177899
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses meetings and conferences 11,556 membership dues 750 office expenses 175 registration fees 45 bank service charges 12 total 12,538”

Form 990-ez, Part III

“To promote the common interest of distilleries,rectifiers, of distilled spirits and brokers of distilled spirits authorized to do business in the commonwealth of virginia.”

Raw XML Appendix124 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TIERNEY
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0DON TIERNEY
IRS990EZ/BooksInCareOfDetail/PhoneNum08046778885
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07106 SILVERTHREAD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt07106 SILVERTHREAD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MOSELEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd023120
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0148835
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0139687
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt079083
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9148
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt075693
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0148835
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0139687
IRS990EZ/GrossReceiptsAmt079083
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0148835
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0139687
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0148835
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0139687
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BOB KOVALCHECK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DON TIERNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KATIE BOGARDUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROY STISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JASON LARUE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WENDY BAGBY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JIM WOODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012538
IRS990EZ/PoliticalCampaignActyInd0true
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0true
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt088231
IRS990EZ/TotalRevenueAmt079083
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleC/AggregateReportedDuesNtcAmt043496
IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt01232
IRS990ScheduleC/DuesAssessmentsAmt079083
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt044728
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt044728
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt09250
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0CONTRIBUTIONS MADE FOR POLITICAL CAMPAIGN
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1MEMBERS WERE NOTIFIED THAT 55% OF THE DUES FOR TY 2024 WERE NON-DEDUCTIBLE. FOR TY 2025, MEMBERS SHOULD BE NOTIFIED THAT 55% OF DUES ARE NON- DEDUCTIBLE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE C, PART IV
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES MEETINGS AND CONFERENCES 11,556 MEMBERSHIP DUES 750 OFFICE EXPENSES 175 REGISTRATION FEES 45 BANK SERVICE CHARGES 12 TOTAL 12,538
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROMOTE THE COMMON INTEREST OF DISTILLERIES,RECTIFIERS, OF DISTILLED SPIRITS AND BROKERS OF DISTILLED SPIRITS AUTHORIZED TO DO BUSINESS IN THE COMMONWEALTH OF VIRGINIA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON TIERNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08046778885
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIRGINIA SPIRITS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0VIRG
ReturnHeader/Filer/EIN0453812007
ReturnHeader/Filer/PhoneNum08049374125
ReturnHeader/Filer/USAddress/AddressLine1Txt07106 SILVERTHREAD DRIVE
ReturnHeader/Filer/USAddress/CityNm0MOSELEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd0231201185
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821094151
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AD&A CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03100 CLARENDON BLVD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd022201
ReturnHeader/PreparerPersonGrp/PhoneNum07035177899
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMIT DHAWAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-23T22:02:14-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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