TY 2019 Form 990

F Name and address of principal officer:

PO BOX 43394
LOUISVILLE,KY40253

I

Tax-exempt status: 501(c)(3) 501(c) ( 6 ) LeftBullet

(insert no.) 4947(a)(1) or 527

J

Website:

N/A

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. (see instructions)

H(c)

Group exemption number MediumBullet

Part I

Summary

Part II

Signature Block

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

Form 990 (2019)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III..............

Form 990 (2019)

Page 3

Part IV

Checklist of Required Schedules

Form 990 (2019)

Page 4

Part IV

Checklist of Required Schedules (continued)

Part V

Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........

Form 990 (2019)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance (continued)

Form 990 (2019)

Page 6

Part VI

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI..............

Section A. Governing Body and Management

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Section C. Disclosure

Form 990 (2019)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC)	(E) Reportable compensation from related organizations (W-2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) WALTER GROSS...................................................................... President	1.00 ................. 0.00	X	X	0	0	0
(2) STEVE BALE...................................................................... Treasurer	1.00 ................. 0.00	X	X	0	0	0
(3) ROY POTTS...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(4) HERBERT JOHNSON...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(5) BRIAN OUTLAND...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(6) TRACY ADKINS...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(7) RICK GILL...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(8) RYAN HARPER...................................................................... 1ST VICE PRESID	1.00 ................. 0.00	X	X	0	0	0
(9) GEORGE CLARK...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(10) DALLAS CLARK...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(11) BRIAN HICKS...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(12) JIMMY BRIGGS...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(13) ELIZABETH BARRY...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(14) JEFF WARD...................................................................... 2ND VICE PRESID	1.00 ................. 0.00	X	X	0	0	0
(15) SANDY FELTNER...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(16) BOB BEDELL...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(17) JIM MARKEY...................................................................... Director	1.00 ................. 0.00	X		0	0	0

Form 990 (2019)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC)	(E) Reportable compensation from related organizations (W-2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) JULIE HASTINGS........................................................................ Director	1.00 .......................0.00	X	0	0	0
(19) ROD SEARS........................................................................ Director	1.00 .......................0.00	X	0	0	0
(20) FIELDING ROGERS........................................................................ Director	1.00 .......................0.00	X	0	0	0
(21) ELLEN MCGEENEY........................................................................ Director	1.00 .......................0.00	X	0	0	0
(22) BOBBY ABBOTT........................................................................ Director	1.00 .......................0.00	X	0	0	0

Section B. Independent Contractors

1

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

Form 990 (2019)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII.............

Form 990 (2019)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2019)

Page 11

Part X

Balance Sheet

Check if Schedule O contains a response or note to any line in this Part IX..............

Form 990 (2019)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI..............

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII.............

Form 990 (2019)

1	Briefly describe the organization’s mission or most significant activities: 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.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	22
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	22
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	141,400	257,620
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,997	3,031
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	144,397	260,651
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	288,338	250,459
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	288,338	250,459
19	Revenue less expenses. Subtract line 18 from line 12.......	-143,941	10,192
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	317,657	327,849
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	317,657	327,849

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROMOTE THE DEVELOPMENT, PRESERVATION, OPERATION AND GENERAL WELFARE OF THE SOFT DRINK INDUSTRY IN KENTUCKY.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	ANNUAL MEETING	900099
b	Membership Dues & Assessments	900099	257,620	257,620
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		257,620

3 Investment income (including dividends, interest, and othersimilar amounts) ......			3,031	3,031
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			260,651	260,651

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	6,000		6,000
c	Accounting ...........	1,350		1,350
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	440		440
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	16,659	16,659
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	0
23	Insurance ...	1,704		1,704
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	EXECUTIVE DIRECTOR CONTRACT	161,000	161,000
b	INITIATIVES	22,804	22,804
c	ANNUAL MEETING EXPENSES	8,084	8,084
d	OTHER EXECUTIVE DIRECTOR EXPEN	5,878	5,878
e	All other expenses	26,540	17,121	9,419
25	Total functional expenses. Add lines 1 through 24e	250,459	231,546	18,913	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		317,657	1	327,849
2	Savings and temporary cash investments .........			2	0
3	Pledges and grants receivable, net ......			3	0
4	Accounts receivable, net .............			4	0
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6	0
7	Notes and loans receivable, net ...........			7	0
8	Inventories for sale or use ............			8	0
9	Prepaid expenses and deferred charges ......			9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c	0
11	Investments—publicly traded securities .			11	0
12	Investments—other securities. See Part IV, line 11 .....			12	0
13	Investments—program-related. See Part IV, line 11 ..			13	0
14	Intangible assets ...............			14	0
15	Other assets. See Part IV, line 11 ...........			15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...		317,657	16	327,849

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	317,657	27	327,849
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	317,657	32	327,849
33	Total liabilities and net assets/fund balances ........	317,657	33	327,849

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2016	(b) 2017	(c) 2018	(d) 2019	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Software ID:	19009920
Software Version:	2019v5.0

Software ID:	19009920
Software Version:	2019v5.0

Return Reference	Explanation
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.
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

Software ID:	19009920
Software Version:	2019v5.0