2022-11-10T14:36:09-06:00 2021-12-31 410746749 CLIFTONLARSONALLEN LLP 8390 EAST CRESCENT PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 990 2021-01-01 840802918 BREWERS ASSOCIATION INC BREW 3034470816 1327 SPRUCE STREET BOULDER CO 80302 DREW ROSANOVA FINANCE DIRECTOR 3034470816 2022-11-09 1 DREW ROSANOVA XXX-XX-XXXX SARAH HINTZ P00492291 3037795710 2022-11-09 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z DREW ROSANOVA 1327 SPRUCE STREET BOULDER CO 80302 23168953 0 X WWW.BREWERSASSOCIATION.ORG X 2005 CO TO PROMOTE SMALL & INDEPENDENT AMERICAN BREWERS, THEIR BEERS & THE COMMUNITY OF BREWING ENTHUSIASTS 20 20 51 4400 1602804 254814 489455 4044663 8848282 13625619 850824 551644 822494 703184 11011055 18925110 34492 68535 0 0 6424856 7057410 0 0 13502 7288318 8992846 13747666 16118791 -2736611 2806319 28941674 36725546 5899032 9919075 23042642 26806471 X BREWERS ASSOCIATION IS AN ORGANIZATION OF BREWERS, FOR BREWERS AND BY BREWERS. MORE THAN 5,700 U.S. BREWERY MEMBERS AND 36,000 MEMBERS OF THE AMERICAN HOMEBREWERS ASSOCIATION ARE JOINED BY MEMBERS OF THE ALLIED TRADE, BEER WHOLESALERS, RETAILERS, INDIVIDUALS, OTHER ASSOCIATE MEMBERS AND THE BREWERS ASSOCIATION STAFF TO MAKE UP THE BREWERS ASSOCIATION. WE BELIEVE IN PROMOTING INDEPENDENCE, INDUSTRY DEFENSE, TRANSPARENCY, RESPONSIBLE ENJOYMENT, STEWARDSHIP, INDUSTRY EDUCATION, COMMUNITY, REGULATION, COLLABORATION, DIVERSITY, SAFETY, AND UNITY. 0 0 11001332 68535 12694146 PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS.FUNDING TO STATE GUILDS WAS SIGNIFICANTLY REDUCED DUE TO LOST EVENTREVENUE FROM COVID CANCELLATIONS. 11001332 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 172 0 1 51 1 1 1 0 0 0 1 1 0 0 0 X 20 20 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X DREW ROSANOVA 3034470816 1327 SPRUCE STREET BOULDER CO 80302 BOB PEASE CEO 50.00 X 501653 0 67779 MARC SORINI GENERAL COUNSEL 50.00 X 389123 0 52188 PAUL GATZA SNR VP OF PROF. BREWING DIVISION 50.00 X 240325 0 42875 STEPHANIE JOHNSON MARTIN SENIOR VP OF OPERATIONS 50.00 X 239911 0 26882 KATIE MARISIC DIRECTOR OF FEDERAL AFFAIRS 50.00 X 230478 0 20792 TOM CLARK FINANCE DIRECTOR (THRU 11/19/21) 50.00 X 230687 0 22202 NANCY JOHNSON BUSINESS DEV. MANAGER 50.00 X 210173 0 37709 DREW ROSANOVA FINANCE DIRECTOR 50.00 X 80586 0 6672 DAN KLEBAN BOARD CHAIR 1.00 X X 0 0 0 GARRETT MARRERO VICE CHAIR 1.00 X X 0 0 0 LEAH CHESTON SECRETARY/TREASURER 1.00 X X 0 0 0 MARCUS BASKERVILLE DIRECTOR 1.00 X 0 0 0 BETTY BOLLAS DIRECTOR 1.00 X 0 0 0 TIM BRADY DIRECTOR 1.00 X 0 0 0 COLBY COX DIRECTOR 1.00 X 0 0 0 LESLIE HENDERSON DIRECTOR 1.00 X 0 0 0 CHRIS HERRON DIRECTOR 1.00 X 0 0 0 LARRY HORWITZ DIRECTOR 1.00 X 0 0 0 JOSE MALLEA DIRECTOR 1.00 X 0 0 0 JILL MARILLEY DIRECTOR 1.00 X 0 0 0 FRED MATT DIRECTOR 1.00 X 0 0 0 VIRGINIA MORRISON DIRECTOR 1.00 X 0 0 0 SARA NELSON DIRECTOR 1.00 X 0 0 0 JASON PERKINS DIRECTOR 1.00 X 0 0 0 MELISSA ROMANO DIRECTOR 1.00 X 0 0 0 PETER SKRBEK DIRECTOR 1.00 X 0 0 0 KRIS SPAULDING DIRECTOR 1.00 X 0 0 0 ROXANNE WESTENDORF DIRECTOR 1.00 X 0 0 0 2122936 0 277099 21 0 1 0 WALSWORTH PUBLISHING COMPANY 2180 MAIDEN LANE ST JOSEPH MO 49085 PRINTING 428465 BACKBONE GROUP LLC 65 NORTH 4TH STREET SUITE 1 CARBONDALE CO 81623 MARKETING/PUBLIC RELATIONS 409795 PRODUCTION RESOURCE GROUP 539 TEMPLE HILL ROAD NEW WINDSOR NY 12553 EVENT AUDIO/VISUAL 353158 TRIPADVISOR 400 1ST AVENUE NEEDHAM MA 02494 ADVERTISING 350000 CENTERPLATE 700 14TH STREET DENVER CO 80202 EVENT CATERING 273256 14 3366686 677977 4044663 PROJECTS & SERVICES 900099 7294944 7294944 MEMBERSHIP DUES 900099 4508011 4508011 ADVERTISING 541800 1602804 1602804 BOOK DEVELOPMENT 511130 59470 59470 160390 160390 13625619 288922 288922 31853 31853 4350932 75 4088285 0 262647 75 262722 262722 826889 155558 671331 671331 18925110 12694146 1602804 583497 X 68535 68535 912303 122905 789398 4968444 3215914 1752530 264991 171520 93471 533798 345510 188288 377874 244586 133288 192742 51885 140857 46799 46799 80000 80000 2025492 1686319 339173 837208 837208 994695 825875 168790 30 708924 164414 531038 13472 105589 105589 494784 274174 220610 321648 241173 80475 1893358 1835000 58358 2825 2825 238596 15326 223270 78589 4575 74014 UBIT TAX EXPENSE 88240 88240 PRINTING 318848 317730 1118 OTHER TAX EXPENSE 151788 151788 REFERENCE INFO 120336 113081 7255 292385 191773 100612 16118791 11001332 5103957 13502 2266490 10867760 19183064 17764498 340462 556794 587366 611584 846337 769547 779851 1138182 6365389 1886572 4604825 4478817 102605 251711 230674 286653 28941674 36725546 1079823 829406 167000 4551053 8632266 268156 290403 5899032 9919075 X 23042642 26806471 23042642 26806471 28941674 36725546 X 2806319 988906 -31396 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 3218705 135186 68098 203284 136360 66924 2035258 2035258 2981382 753627 2227755 323539 185436 138103 1025210 947509 77701 4478817 CUSTOMER DEPOSITS 3750 DEFERRED COMP PAYABLE 457(F) PLAN 286653 290403 X 19919616 988906 5600 994506 18925110 0 18925110 16124041 5250 5250 16118791 0 16118791 PART X, LINE 2: THE ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE IRC. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ASSOCIATION ENGAGES IN CERTAIN ACTIVITIES THAT PRODUCE UNRELATED BUSINESS INCOME AS DEFINED BY FEDERAL INCOME TAX REGULATIONS. INCOME TAX EXPENSE ON UNRELATED BUSINESS ACTIVITIES AND ADVERTISING TOTALED $88,240 AND $78,040 FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020, RESPECTIVELY. THE ASSOCIATION APPLIES A MORE LIKELY THAN NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2021 AND 2020. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2021 AND 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED REVENUE RELATED TO PAC 5,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONSOLIDATED EXPENSES RELATED TO PAC 5,250. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 PROGRAM SERVICES GENERAL PROGRAM EXP 365012 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 1 PROGRAM SERVICES GENERAL PROGRAM EXP 328982 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 65748 0 2 0 0 0 2 759742 0 759742 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES FOR ACTIVITIES CONDUCTED IN EACH REGION WERE ACCOUNTED FOR UNDER THE ACCRUAL METHOD OF ACCOUNTING. PART III ACCOUNTING METHOD: 1 THE MICHAEL JAMES JACKSON FOUNDATION 125 BOND STREET BROOKLYN NY 11217 852362902 501(C)3 10000 0 DIVERSITY, EQUITY, AND INCLUSIVITY FUNDING TO PROVIDE MEMBERSHIP RESOURCES UNITEUS GROUP 1720 SW 12TH COURT FORT LAUDERDALE FL 33312 813860531 7750 0 DIVERSITY, EQUITY, AND INCLUSIVITY FUNDING TO PROVIDE MEMBERSHIP RESOURCES BREWERS OF PENNSYLVANIA 515 HAMILTON ST 502 ALLENTOWN PA 18101 275021801 501(C)6 5500 0 DIVERSITY, EQUITY, AND INCLUSIVITY FUNDING TO PROVIDE MEMBERSHIP RESOURCES MAR AND ROY LLC 3122 ARDLEY RD SW ATLANTA GA 30311 825202625 10000 0 DIVERSITY, EQUITY, AND INCLUSIVITY FUNDING TO PROVIDE MEMBERSHIP RESOURCES 1 3 PART I, LINE 2: THE BREWERS ASSOCIATION REQUIRES GRANT PROPOSALS TO INCLUDE SPECIFIC USE OF THE FUNDS REQUESTED BY SUBMITTING APPLICATIONS TO BE REVIEWED BY BREWERS ASSOCIATION STAFF TO DETERMINE ELIGIBILITY. X X X 1 1 0 BOB PEASE CEO 336910 0 164743 0 0 0 46071 0 21708 0 569432 0 0 0 MARC SORINI GENERAL COUNSEL 355954 0 33169 0 0 0 25235 0 26953 0 441311 0 0 0 PAUL GATZA SNR VP OF PROF. BREWING DIVISION 185969 0 54356 0 0 0 21498 0 21377 0 283200 0 0 0 STEPHANIE JOHNSON MARTIN SENIOR VP OF OPERATIONS 187176 0 52735 0 0 0 18216 0 8666 0 266793 0 0 0 KATIE MARISIC DIRECTOR OF FEDERAL AFFAIRS 172699 0 57779 0 0 0 11792 0 9000 0 251270 0 0 0 TOM CLARK FINANCE DIRECTOR (THRU 11/19/21) 140654 0 20691 0 69342 0 14607 0 7595 0 252889 0 0 0 NANCY JOHNSON BUSINESS DEV. MANAGER 162425 0 47748 0 0 0 22880 0 14829 0 247882 0 0 0 PART I, LINES 4A-B TOM CLARK RECEIVED A SEVERANCE PAYMENT OF $69,342 IN 2021 TO TERMINATE HIS EMPLOYMENT AGREEMENT. THE FOLLOWING INDIVIDUALS PARTICIPATE IN A SECTION 457(F) PLAN, WITH THE AMOUNTS BELOW PAID INTO THE PLAN DURING THE YEAR. BOB PEASE $23,211 TOM CLARK $5,607 PAUL GATZA $8,240 STEPHANIE JOHNSON-MARTIN $4,992 NANCY JOHNSON $13,929 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, THE VICE CHAIR, THE SECRETARY/TREASURER, THE PAST BOARD CHAIR, AND THE PRESIDENT. THEY ARE ALSO MEMBERS OF THE GOVERNING BODY. THE BOARD OF DIRECTORS MAY, BY A MAJORITY VOTE OF ITS MEMBERS, DESIGNATE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE CORPORATION AND MAY DELEGATE TO SUCH COMMITEE THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, TO THE EXTENT PERMITTED BY PROVISIONS OF THE LAW. BY MAJORITY VOTE OF ITS MEMBERS, THE BOARD MAY AT ANY TIME REVOKE OR MODIFY ANY OR ALL EXECUTIVE COMMITTEE AUTHORITY SO DELEGATED. FORM 990, PART VI, SECTION A, LINE 4 THE CORPORATION'S BYLAWS WERE AMENDED AND RATIFIED JUNE 30, 2021. THE FOLLOWING CHANGES WERE MADE: ELIGIBLE DESIGNATED DIRECTORS SHALL INCLUDE SEVEN DIRECTORS ELECTED FROM THE MEMBERSHIP CLASS DESIGNATED AS PACKAGING BREWERS, THREE DIRECTORS (PREVIOUSLY ONE) ELECTED FROM THE CLASS DESIGNATED AS TAPROOM BREWERS, FOUR DIRECTORS (PREVIOUSLY FIVE) ELECTED FROM THE CLASS DESIGNATED AS PUB BREWERS, AND TWO DIRECTORS APPOINTED BY THE AHA GOVERNING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE THREE CLASSES OF MEMBERSHIP LISTED IN THE BREWER'S ASSOCIATION'S BY-LAWS: (1) PROFESSIONAL PACKAGING AND PUB BREWERS; (2) AMERICAN HOMEBREWERS ASSOCIATION MEMBERS; (3) ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE PROFESSIONAL PACKAGING BREWERS, TAPROOM, AND THE PUB BREWERS MAY ELECT MEMBERS OF THE BREWER'S ASSOCIATION GOVERNING BODY. MEMBERS OF THE AMERICAN HOMEBREWER'S ASSOCIATION (AHA) ELECT MEMBERS TO THE AHA GOVERNING COMMITTEE. THE AHA GOVERNING COMMITTEE SELECTS TWO MEMBERS FROM THE AHA GOVERNING COMMITTEE TO SIT ON THE BOARD OF THE BREWER'S ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED IN DETAIL BY THE ORGANIZATION'S FINANCE DIRECTOR. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ALL BREWERS ASSOCIATION STAFF MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. DISCUSSIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE DETERMINED AT THE SENIOR MANAGEMENT LEVEL WITH BY THE CEO/PRESIDENT AND VP OF STAFF DEVELOPMENT AND THE SENIOR LEADER WHO OVERSEES THE RELEVANT DEPARTMENT. ACTUAL CONFLICTS ARE ALSO REVIEWED AT THE SENIOR MANAGEMENT LEVEL BY THE CEO/PRESIDENT, VP OF STAFF DEVELOPMENT AND THE SENIOR LEADER WHO OVERSEES THE RELEVANT DEPARTMENT. AN EXAMPLE OF A RESTRICTION IMPOSED WHEN A CONFLICT OF INTEREST AT THE STAFF LEVEL IS DETERMINED WOULD BE RESTRICTING THAT PERSON FROM CONDUCTING OUTSIDE BUSINESS WITH A BREWERS ASSOCIATION MEMBER OR CUSTOMER. BOARD OF DIRECTORS MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTEREST OF THE BREWERS ASSOCIATION. BOARD MEMBERS MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF THE BREWERS ASSOCIATION. A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP, WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN BOARD MEMBER OBLIGATIONS TO THE BREWERS ASSOCIATION AND BOARD MEMBER PERSONAL, BUSINESS, OR OTHER INTERESTS. FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE) MEMBERS WITH THE INTERESTED BOARD MEMBERS RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHOULD BE DISCLOSED BY TO THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE THROUGH AN ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION (IF ANY) IS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND SHALL BE REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGEMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF SALARIES: THE SALARY LEVEL (AND ADDITIONAL COMPENSATION PACKAGE ITEMS) FOR THE CEO/PRESIDENT AND THE PAST PRESIDENT/FOUNDER OF THE BREWERS ASSOCIATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, TREASURER, AND THE PAST-CHAIR. ADDITIONALLY, THIS GROUP IS RESPONSIBLE FOR DETERMINING ANY YEAR-END BONUS FOR BOTH THE CEO/PRESIDENT AND THE PAST PRESIDENT/FOUNDER OF THE ASSOCIATION. THE ENTIRE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING THE SALARY EXPENSE FOR GENERAL STAFF AND MANAGEMENT AS A WHOLE, BY WAY OF APPROVING THE UPCOMING YEAR'S FISCAL BUDGET. ADDITIONALLY, THE BOARD APPROVES ANY BONUS AWARDED TO STAFF AT YEAR-END. BONUS COMPENSATION FOR THE CEO/PRESIDENT AND THE PAST PRESIDENT/FOUNDER ARE DETERMINED SEPARATELY BY THE BOD EXECUTIVE COMMITTEE. THE CEO/PRESIDENT SETS THE SALARY LEVELS OF MANAGEMENT (WITHIN THE PARAMETERS OF THE BUDGET APPROVED BY THE BOARD.) INDIVIDUAL MANAGERS WILL SET THE SALARIES FOR THE EMPLOYEES WHO REPORT DIRECTLY TO THEM (WITHIN THE PARAMETERS OF THE BUDGET APPROVED BY THE BOARD AND BASED ON APPROVAL BY CEO/PRESIDENT.) OCCURANCE OF SALARY CHANGES: SALARY LEVELS ARE REVIEWED AND POTENTIALLY INCREASED AT THE END OF EACH FISCAL/CALENDAR YEAR. IN CASES OF MID-YEAR PROMOTION, OR JOB-DUTY CHANGES, SALARY LEVELS MAY BE ADJUSTED MID-YEAR. COMPENSATION RESEARCH & ANALYSIS: THE HR DEPARTMENT PROVIDES A MARKET BASED COMPENSATION STUDY EVERY TWO YEARS, WHICH INCLUDES DATA FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE), ASSOCIATION TRENDS (NATIONAL NON-PROFITS) AND A LOCAL EMPLOYMENT ASSOCIATION - MOUNTAIN STATES EMPLOYERS COUNCIL (MSEC). THE FACTORS CONSIDERED IN THE STUDY INCLUDE STAFF SIZE, BUDGET SIZE, ORGANIZATION TYPE, JOB DESCRIPTION, AND JOB DUTIES. THIS STUDY IS PRESENTED TO THE CEO/PRESIDENT AND PROVIDES BACKGROUND FOR SALARY CHANGE DECISIONS. EMPLOYEE PERFORMANCE IS ALSO AN IMPORTANT FACTOR IN DETERMINING SALARY CHANGES. THIS PROCESS WAS LAST COMPLETED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S BY-LAWS ARE AVAILABLE TO THE PUBLIC THROUGH ASSOCIATION'S WEBSITE (WWW.BREWERSASSOCIATION.ORG). FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 1,686,319. MANAGEMENT AND GENERAL EXPENSES 339,173. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,025,492. FORM 990, PART XI, LINE 9: REMOVAL OF BEGINNING NET ASSET BALANCE RELATED TO PAC -31,396. FORM 990, PART XII, LINE 2C THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. BREWERS ASSOCIATION POLITICAL ACTION COMMITTEE 1327 SPRUCE ST BOULDER CO 80302 832754728 LOBBYING CO 527 BREWER'S ASSOCIATION INC 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0