KENTUCKY BEVERAGE ASSOCIATION (EIN 310951653) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1917

Legal Domicile

Phone

5023339724

Tax Period

2024-01-01 to 2024-12-31

KENTUCKY BEVERAGE ASSOCIATION, founded in 1917, is a small nonprofit that reported $403K in total revenue in fiscal year 2024. Revenue surged 20% from the prior year, signaling strong growth momentum. Expenses of $350K left a modest 13% surplus.

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.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $391,030

Investment Income $12,174

Other Revenue $0

TOTAL REVENUE $403,204

Expense Breakdown

Grants Paid $0

Salaries & Benefits $177,635

Fundraising Expenses $0

Other Expenses $172,217

TOTAL EXPENSES $349,852

Year-over-Year Comparison

	2024	2023	Change
Revenue	$403,204	$335,661	+0.2%
Expenses	$349,852	$333,534	+0.0%
Net Income	$53,352	$2,127	+24.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SARA MASSEY	EXECUTIVE DIRECTOR	40.00		$166,151	$0	$166,151
AUDIE WILSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE FERNANDEZ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
STEVE BALE	TREASURER	1.00	Officer Director	$0	$0	$0
BOBBY ABBOTT	DIRECTOR	1.00	Director	$0	$0	$0
DOUG BECKER	DIRECTOR	1.00	Director	$0	$0	$0
DALLAS CLARK	Director	1.00	Director	$0	$0	$0
GEORGE CLARK	DIRECTOR	1.00	Director	$0	$0	$0
VIRGINIA DURHAM	DIRECTOR	1.00	Director	$0	$0	$0
JASON FRANKLIN	Director	1.00	Director	$0	$0	$0
WALTER GROSS	Director	1.00	Director	$0	$0	$0
HERBERT JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
ELLEN MCGENNEY	Director	1.00	Director	$0	$0	$0
STEVE RICHARDSON	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER RICHMOND	DIRECTOR	1.00	Director	$0	$0	$0
GARNET ROBERTS	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH BARRY ROMANS	DIRECTOR	1.00	Director	$0	$0	$0
ROD SEARS	DIRECTOR	1.00	Director	$0	$0	$0
JON SMITH	DIRECTOR	1.00	Director	$0	$0	$0
BILL WRIGHT	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$403,204	$349,852	$395,430	$53,352
2023	$335,661	$333,534	$342,078	$2,127
2022	$299,709	$324,170	$339,951	$-24,461
2021	$317,938	$288,721	$364,412	$29,217
2020	$216,305	$208,959	$335,195	$7,346
2019	$260,651	$250,459	$327,849	$10,192

KENTUCKY BEVERAGE ASSOCIATION