<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-15T09:48:57-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>352349774</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KEITH &amp; ASSOCIATES PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>715 BAKEWELL ST</AddressLine1Txt>
        <CityNm>COVINGTON</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>410111227</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>834054478</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WHISKEY AND WISHES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WHIS</BusinessNameControlTxt>
      <PhoneNum>8592616800</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7746 ARCADIA BLVD</AddressLine1Txt>
        <CityNm>ALEXANDRIA</CityNm>
        <StateAbbreviationCd>KY</StateAbbreviationCd>
        <ZIPCd>41001</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM VOLK</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8592616800</PhoneNum>
      <SignatureDt>2023-09-21</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WILLIAM</PersonFirstNm>
        <PersonLastNm>VOLK</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>R FREDERICK KEITH</PreparerPersonNm>
      <PTIN>P00048510</PTIN>
      <PhoneNum>8592616800</PhoneNum>
      <PreparationDt>2023-11-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WHISKEYANDWISHES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>161931</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>160699</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1232</InvestmentIncomeAmt>
      <TotalRevenueAmt>161931</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>194090</GrantsAndSimilarAmountsPaidAmt>
      <TotalExpensesAmt>194090</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-32159</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>54215</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>22056</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>54215</BOYAmt>
        <EOYAmt>22056</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>54215</BOYAmt>
        <EOYAmt>22056</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>54215</BOYAmt>
        <EOYAmt>22056</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WHISKEY AND WISHES STRENGTHENS THE COMMUNITY THROUGH COLLECTIVELY FUNDING GRANTS TO NON-PROFITS WHO MAKE A LASTING IMPACT IN OUR REGION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS TO VARIOUS NON-PROFITS WHO MAKE A LASTING IMPACT IN OUR REGION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>194090</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>194090</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>194090</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM VOLK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEENA VOLK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRETT RENZENBRINK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>WILLIAM VOLK</PersonNm>
        <USAddress>
          <AddressLine1Txt>7746 ARCADIA BLVD</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>41001</ZIPCd>
        </USAddress>
        <PhoneNum>8592616800</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>78147</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>160699</CurrentTaxYearAmt>
        <TotalAmt>238846</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>61564</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1232</CurrentTaxYearAmt>
        <TotalAmt>62796</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>139711</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>161931</CurrentTaxYearAmt>
        <TotalAmt>301642</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>301642</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>139711</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>161931</CurrentTaxYearAmt>
        <TotalAmt>301642</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: GOPANTRY ADDRESS: 7960 KENTUCKY DR. FLORENCE, KY 41042 CASH CONTRIBUTION: 25,000 NAME: MASTER PROVISIONS ADDRESS: 7725 FOUNDATION DRIVE FLORENCE, KY 41042 CASH CONTRIBUTION: 25,000 NAME: 1N5 ADDRESS: 3975 ERIE AVE CINCINNATI, OH 45208 CASH CONTRIBUTION: 25,000 NAME: CINCINNATI CHILDRENS HOSPITAL ADDRESS: 3333 BURNET AVENUE MLC 9002 CINCINNNATI, OH 45229 CASH CONTRIBUTION: 25,000 NAME: A KID AGAIN SW OHIO CHAPTER ADDRESS: 777-G DEARBORN PARK LANE COLUMBUS, OH 43085 CASH CONTRIBUTION: 15,000 NAME: THE POINT/ARC OF NORTHERN KENTUCKY ADDRESS: 104 W PIKE ST COVINGTON, KY 41011 CASH CONTRIBUTION: 25,000 NAME: FAMILY PROMISE OF PICKENS COUNTY ADDRESS: PO BOX 1165 EASLEY, SC 29641 CASH CONTRIBUTION: 10,000 NAME: TAMASSEE DAR SCHOOL ADDRESS: PO BOX 8 TAMASSEE, SC 29686 CASH CONTRIBUTION: 15,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WHISKEY AND WISHES STRENGTHENS THE COMMUNITY THROUGH COLLECTIVELY FUNDING GRANTS TO NON-PROFITS WHO MAKE A LASTING IMPACT IN OUR REGION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
