Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
2nd percentile
Faster revenue growth than 2% of similar nonprofits.
Balance Sheet
Assets
Up$219,644
Up $13,307 (+6.4%) from 2022
Net Assets
Up$219,644
Up $13,307 (+6.4%) from 2022
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$14,187
Down $1,872,687 (-99%) from 2022
Expenses
Down$880
Down $1,765,933 (-100%) from 2022
Net Income
Down$13,307
Down $106,754 (-89%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 10, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $14,187
Mission and Program Overview
Mission
Kda lifting spirits foundation, inc. Was organized to support efforts to educate students about kentucky's distilled spirits industry; provide scholarships and vocational educational workforce development for the distilled spirits industry.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 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. | - | $880 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JESSICA PENDERGRASS | Chairman | - | $0 | - | - |
| ERIC GREGORY | Executive Di | - | $0 | - | - |
| LISA BANNER | Director | - | $0 | - | - |
| RJ WHITTINGTON | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kda Lifting Spirits Foundation Inc
- EIN
- 85-1627113
- Phone
- 5028759351
- Address
- 100 CAPITAL AVE, FRANKFORT, KY 40601
Signing Officer
- Name
- Eric Gregory
- Title
- Executive Director
- Phone
- 5028759351
- Signed
- 2024-11-10
Preparer
- Firm
- Harrod & Associates
- Address
- 2 HMB CIRCLE A, FRANKFORT, KY 40601-2351
- Preparer
- David R Harrod CPA
- Phone
- 5026957300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses bank fees 121 charitable contributions 500 total 621”
Form 990-ez, Part III
“Kda lifting spirits foundation, inc. Was organized to support efforts to educate students about kentucky's distilled spirits industry; provide scholarships and vocational educational workforce development for the distilled spirits industry.”
Form 990-ez, Part III, Line 28
“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.”
Raw XML Appendix146 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | HARROD ASSOCIATES PSC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5026957300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2 HMB CIRCLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 206337 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 219644 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 13320 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 13307 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 259 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 206337 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 219644 |
| IRS990EZ/GrossReceiptsAmt | 0 | 14187 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 867 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 206337 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 219644 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 206337 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 219644 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JESSICA PENDERGRASS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ERIC GREGORY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LISA BANNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RJ WHITTINGTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 621 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | KDA LIFTING SPIRITS FOUNDATION, INC. WAS ORGANIZED TO SUPPORT EFFORTS TO EDUCATE STUDENTS ABOUT KENTUCKY'S DISTILLED SPIRITS INDUSTRY; PROVIDE SCHOLARSHIPS AND VOCATIONAL EDUCATIONAL WORKFORCE DEVELOPMENT FOR THE DISTILLED SPIRITS INDUSTRY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 880 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | KY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 880 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 880 |
| IRS990EZ/TotalRevenueAmt | 0 | 14187 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 13320 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1885501 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2068821 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 867 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1373 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 416 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 90 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 2746 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 867 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1373 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 416 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 90 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 2746 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99870 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99910 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2068821 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 13320 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1885501 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50000 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2068821 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 14187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1886874 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 120416 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50090 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2071567 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES BANK FEES 121 CHARITABLE CONTRIBUTIONS 500 TOTAL 621 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | KDA LIFTING SPIRITS FOUNDATION, INC. WAS ORGANIZED TO SUPPORT EFFORTS TO EDUCATE STUDENTS ABOUT KENTUCKY'S DISTILLED SPIRITS INDUSTRY; PROVIDE SCHOLARSHIPS AND VOCATIONAL EDUCATIONAL WORKFORCE DEVELOPMENT FOR THE DISTILLED SPIRITS INDUSTRY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ERIC GREGORY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5028759351 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KDA LIFTING SPIRITS FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KDAL |
| ReturnHeader/Filer/EIN | 0 | 851627113 |
| ReturnHeader/Filer/PhoneNum | 0 | 5028759351 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 CAPITAL AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRANKFORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40601 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611291670 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HARROD & ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2 HMB CIRCLE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FRANKFORT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 406012351 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5026957300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID R HARROD CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-14T16:12:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $219,644
- Liabilities
- -
- Net assets
- $219,644
- Revenue
- $14,187
- Expenses
- $880
- Net income
- $13,307