Civic Intelligence

Bluegrass Harm Reduction Alliance

EIN 99-3673125 • 501(c)3 • Lexington, KY

Pub. 78 Eligible990-N CoverageNTEE F01

Profile

Community based organization that aims to improve the lives of persons who use drugs and end stigma

1385 Hartland Woods WayLexington, KY 40515-2014

bluegrassharmreductionalliance

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.07x

Higher debt load relative to assets than 73% of similar nonprofits.

NTEE F • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

NTEE F • <$500k nonprofits • Source year 2024

Net Margin

92nd percentile

93%

Higher net margin than 92% of similar nonprofits.

NTEE F01 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

NTEE F01 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

$26,268

No earlier filing loaded for comparison.

Liabilities

$1,959

No earlier filing loaded for comparison.

Net Assets

$24,309

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue78th percentileNet Margin92nd percentile

Revenue

$26,268

No earlier filing loaded for comparison.

Expenses

$1,959

No earlier filing loaded for comparison.

Net Income

$24,309

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2024: $26,268Liabilities 2024: $1,959Net Assets 2024: $24,3092024

Highlighted filing

2024

Assets$26,268
Liabilities$1,959
Net Assets$24,309
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$30K$20K$10K$0Revenue 2024: $26,268Expenses 2024: $1,959Net Income 2024: $24,3092024

Highlighted filing

2024

Revenue$26,268
Expenses$1,959
Net Income$24,309
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$26,268
Liabilities
$1,959
Net assets
$24,309
Revenue
$26,268
Expenses
$1,959
Net income
$24,309
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.3$1.96$24.3$26.3$1.96$24.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 2, 2024 to Dec 31, 2024
Signed
Mar 27, 2025
Return Version
2024v5.0
Gross Receipts
$26,268
Mission and Program Overview

Mission

Community based organization that aims to improve the lives of persons who use drugs and end stigma

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$26,268-
Cap Stk Tr Prin Current Funds-$24,309-
Total Assets$0$26,268▲ $26,268
Liabilities
Accounts Payable and Accrued Expenses-$1,959-
Total Liabilities$0$1,959▲ $1,959
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$24,309-
Total Net Assets Fund Balance$0$24,309▲ $24,309
Total Liabilities and Net Assets / Fund Balance$0$26,268▲ $26,268
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Olivia MaisonKey Employee
Thomas J RalstPrincipal Offi
Revenue and Support

Revenue Composition

Contributions and Grants
$26,268
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$26,268
Change in Net Assets
$24,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,959
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
Other Expenses$328--$328
Advertising$83--$83
Office Expenses$64--$64
Total Functional Expenses$1,959$0$0$1,959
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Bluegrass Harm Reduction Allia
EIN
99-3673125
Phone
8594201578
Address
1385 HARTLAND WOODS WAY, LEXINGTON, KY 40515-2014

Signing Officer

Name
Thomas J Ralston
Title
Principal Officer
Phone
8596843881
Signed
2025-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas J Ralston
Formed
2024
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Shree Bookkeeping and Tax Se
Address
2089 FALLING LEAVES LN, LEXINGTON, KY 40509
Preparer
Lakshmi Katakam
Phone
8597874473
Supplemental Narrative

Additional Explanations

Compensation Determination

“Compensation for Thomas Ralston, Olivia Maison, and Jaxxon Shearer was determined through a formal board meeting In accordance with our conflict-of-interest policy, each board member recused themselves from voting on their own”

Compensation Determination

“compensation. All decisions were made transparently and recorded in the meeting minutes.”

Financial statements

“organization hasn't undergone any required audits and describe any steps taken to undergo such audits.”

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

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