WISCONSIN BEER DISTRIBUTORS ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WISCONSIN BEER DISTRIBUTORS ASSOCIATION INC (EIN 39-0717538)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-11-16
IRS object ID: 202013219349317371
Schema version: 2019v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-11-16T15:32:14-06:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	472570125	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GROBE & ASSOCIATES CPAS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	37 KESSEL COURT SUITE 205	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53711	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	390717538	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WISCONSIN BEER DISTRIBUTORS	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION INC C/O THE KAMMER GROUP	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	WISC	BusinessNameControlTxt
Phone	6085121280	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	44 E MIFFLIN STREET NO 305	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NELS RUDE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6085121280	PhoneNum
Signature	2020-11-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN BAKUNOWICZ CPA	PreparerPersonNm
PTIN	P00842691	PTIN
Phone	6082101200	PhoneNum
Preparation	2020-11-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	71.13.15.98	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-11-16	IPDt
IP Tm	13:51:06	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	8ADBDBE5480377BCFC20DD066C5928B93A8D4A58	AtSubmissionCreationDeviceId
At Submission Filing Device Id	5064B0AC9CAA03B8B7D1C1A0295737B4037F0BD9	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-01-07 14:23:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NELS RUDE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	44 E MIFFLIN STREET SUITE 305	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$809,059	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WISBEER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1938	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	A NONPROFIT TRADE ASSOCIATION ORGANIZED FOR THE PURPOSE OF FURTHERING THE INTERESTS OF WHOLESALE BEER DISTRIBUTORS IN WISCONSIN.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$651,400	PYProgramServiceRevenueAmt
CY Program Service Revenue	$718,291	CYProgramServiceRevenueAmt
PY Investment Income	$52,186	PYInvestmentIncomeAmt
CY Investment Income	$33,445	CYInvestmentIncomeAmt
PY Other Revenue	$25,788	PYOtherRevenueAmt
CY Other Revenue	$52,795	CYOtherRevenueAmt
PY Total Revenue	$729,374	PYTotalRevenueAmt
CY Total Revenue	$804,531	CYTotalRevenueAmt
PY Grants And Similar Paid	$50,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$132,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$181,804	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$132,506	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$359,184	PYOtherExpensesAmt
CY Other Expenses	$553,178	CYOtherExpensesAmt
PY Total Expenses	$590,988	PYTotalExpensesAmt
CY Total Expenses	$817,684	CYTotalExpensesAmt
PY Revenues Less Expenses	$138,386	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$13,153	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,284,728	TotalAssetsBOYAmt
Total Assets EOY	$1,373,879	TotalAssetsEOYAmt
Total Liabilities BOY	$27,321	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,080	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,257,407	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,358,799	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE INFORMATION AND FURTHER THE INTERESTS OF WHOLESALE BEER DISTRIBUTORS IN THE STATE OF WISCONSIN.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	ANNUAL CONVENTION IN THE SPRING, APPROXIMATELY 55% OF THE MEMBERSHIP ATTENDS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	VARIOUS INFORMATION SERVICES FOR MEMBERS-THE ASSOCIATION DISTRIBUTES NEWSLETTERS TO ALL MEMBERS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	LEGISLATIVE INFORMATION FOR MEMBERS-THE ASSOCIATION ATTENDS ALL MEETINGS, HEARINGS, ETC. AT THE CAPITOL WHICH PERTAIN TO LEGISLATION/REGULATION IN THE BEER/ALCOHOL INDUSTRY - BENEFITS 100% OF MEMBERSHIP.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	Yes (1)	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHARI LIEBE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6085121280	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	44 E MIFFLIN STREET SUITE 305	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
GLENN MADRIGRANO JR
PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
DOUG ZASTROW
DIRECTOR	2.00	Yes (X)		$0	$0	$0
MIKE FRANK
SECRETARY/TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
TOM SULLIVAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0
GARY WARMINGTON
DIRECTOR	2.00	Yes (X)		$0	$0	$0
CHIP KOLOCHESKI
DIRECTOR	2.00	Yes (X)		$0	$0	$0
NOAH BLUM
DIRECTOR	2.00	Yes (X)		$0	$0	$0
KEN EGGEN
VICE PRESIDENT	2.00	Yes (X)	Yes (X)	$0	$0	$0
ERIC JENSEN
FORMER EXECUTIVE DIRECTOR	40.00		Yes (X)	$115,361	$0	$8,261
NELS RUDE
EXECUTIVE DIRECTOR	15.00		Yes (X)	$0	$0	$19,500

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$115,361	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$27,761	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GODFREY & KAHN SC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ONE E MAIN STREET SUITE 500	AddressLine1Txt
City	MADISON	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	53703	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL	ServicesDesc
Compensation	$133,982	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	900099	$711,815	$711,815
ADMINISTRATIVE FEE	900099	$6,476	$6,476

Field	Value	IRS element (for citing)
Total Program Service Revenue	$718,291	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,973	TotalRevenueColumnAmt
Exclusion	$37,973	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$52,133	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$52,133	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$52,133	TotalRevenueColumnAmt
Exclusion	$52,133	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$4,528	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$4,528	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,528	TotalRevenueColumnAmt
Exclusion	-$4,528	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	999999	BusinessCd
Total Revenue Column	$662	TotalRevenueColumnAmt
Related Or Exempt Func Income	$662	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$662	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$804,531	TotalRevenueColumnAmt
Related Or Exempt Func Income	$718,953	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$85,578	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$132,000	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$115,361	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,461	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,800	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$8,884	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$32,500	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$124,757	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,100	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$120,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$43,250	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,470	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$129,612	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$4,534	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$33,664	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,281	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,601	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BANK FEES & OTHER CHARG	$21,398
VEHICLE EXPENSE	$8,412
INCOME TAXES	$6,699
DUES & SUBSCRIPTIONS	$5,683

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,217	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$817,684	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$511,446	BOYAmt
EOY	$437,814	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$26,481	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$24,226	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,536	BOYAmt
EOY	$2,255	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$713,918	BOYAmt
EOY	$901,675	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$55,828	BOYAmt
EOY	$32,135	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,284,728	BOYAmt
EOY	$1,373,879	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$14,638	BOYAmt
EOY	$7,266	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,683	BOYAmt
EOY	$7,814	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$27,321	BOYAmt
EOY	$15,080	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,257,407	BOYAmt
EOY	$1,358,799	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,257,407	BOYAmt
EOY	$1,358,799	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,284,728	BOYAmt
EOY	$1,373,879	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$13,153	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$114,545	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$32,000	PoliticalExpendituresAmt
Internal Funds Contributed	$32,000	InternalFundsContributedAmt
Total Exempt Function Expend	$32,000	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Paid Internal FundsPaidInternalFundsAmt
COMMITTEE TO ELECT A REPUBLICAN SENATE
PO BOX 2741	MADISON	WI	53701	391517505	$12,000
REPUBLICAN ASSEMBLY CAMPAIGN COMMITTEE
148 EAST JOHNSON STREET	MADISON	WI	53703	391429711	$12,000
ASSEMBLY DEMOCRATIC CAMPAIGN COMMITTEE
PO BOX 814	MADISON	WI	53701	391269354	$4,000
STATE SENATE DEMOCRATIC COMMITTEE
PO BOX 164	MADISON	WI	53701	391381723	$4,000

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$711,815	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$128,127	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$128,127	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$128,127	AggregateReportedDuesNtcAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION MADE TRANSFERS TO SEVERAL SECTION 527 ORGANIZATIONS DETAILED IN PART I-C.	ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,481	OtherCostOrOtherBasisAmt
Depreciation	$24,226	DepreciationAmt
Book Value	$2,255	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,255	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$6,699	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
PAYROLL TAXES	$42
OTHER LIABILITIES	$1,073

Field	Value	IRS element (for citing)
Total Liability	$7,814	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	WISCONSIN BEER DISTRIBUTORS ASSOCIATION, INC. IS A TAX-EXEMPT NONPROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(6). THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FURTHER, NO RELATED INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2019 OR FOR THE YEAR THEN ENDED. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE ASSOCIATION ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES, GENERALLY THREE YEARS AND FOUR YEARS AFTER DUE DATE, RESPECTIVELY.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
COMMITTEE TO ELECT A REPUBLICAN SENATE
PO BOX 2741	MADISON	WI	53701	391517505	527	$12,000	GENERAL SUPPORT POLITICAL CONTRIBUTION
REPUBLICAN ASSEMBLY CAMPAIGN COMMITTEE
148 EAST JOHNSON STREET	MADISON	WI	53703	391429711	527	$12,000	GENERAL SUPPORT POLITICAL CONTRIBUTION
ASSEMBLY DEMOCRATIC CAMPAIGN COMMITTEE
PO BOX 814	MADISON	WI	53701	391269354	527	$4,000	GENERAL SUPPORT POLITICAL CONTRIBUTION
STATE SENATE DEMOCRATIC COMMITTEE
PO BOX 164	MADISON	WI	53701	391381723	527	$4,000	GENERAL SUPPORT POLITICAL CONTRIBUTION
JENSEN FAMILY MEMORIAL FUND
5125 FLAD AVENUE	MADISON	WI	53711	843061287		$100,000	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total Other Org	5	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION GENERALLY DOES NOT MONITOR THE USE OF GRANT FUNDS ONCE THE RECIPIENTS HAVE BEEN SELECTED AND THE FUNDS HAVE BEEN DISBURSED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JENSEN FAMILY MEMORIAL FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship With Org	FAMILY OF FORMER EXECUTIVE DIRECTOR, ERIC JENSEN.	RelationshipWithOrgTxt
Cash Grant	$100,000	CashGrantAmt
Type Of Assistance	DONATION	TypeOfAssistanceTxt
Assistance Purpose	DONATION TO MEMORIAL FUND IN MEMORY OF ERIC JENSEN	AssistancePurposeTxt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE KAMMER GROUP LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	MANAGEMENT COMPANY	RelationshipDescriptionTxt
Transaction	$90,000	TransactionAmt
Transaction	THE KAMMER GROUP PROVIDES MANAGEMENT AND LOBBYING SERVICES FOR THE WISCONSIN BEER DISTRIBUTORS ASSOCIATION. SPECIFIC DUTIES INCLUDE: LOBBYING, ADMINISTRATIVE SUPPORT, OFFICE SPACE AND OFFICE EQUIPMENT, BOARD COMMUNICATIONS (INCLUDING WEEKLY STATE POLITICS NEWSLETTER, MEMO PRODUCTION, EMAIL ALERTS AND PRESS RELEASES), BOARD MEETINGS PLANNING, FINANCIAL MANAGEMENT/BOOKKEEPING, MEMBERSHIP RECORDKEEPING, CONVENTION PLANNING AND EXECUTION, STRATEGIC PLANNING, STAFF MANAGEMENT INCLUDING HUMAN RESOURCE SERVICES, PAC AND CONDUIT MANAGEMENT, SUBMIT PROPER REGISTRATION AS WELL AS LOBBYING AND CAMPAIGN FINANCE REPORTS WITH THE WISCONSIN ETHICS COMMISSION.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	WISCONSIN BEER DISTRIBUTORS ASSOCIATION TRANSFERRED MANAGEMENT DUTIES TO THE KAMMER GROUP UPON THE SUDDEN PASSING OF THE FORMER EXECUTIVE DIRECTOR, ERIC JENSEN.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS DUES PAYING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION HAS MEMBERS WHO MAY ELECT THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	CERTAIN ACTIONS OF THE ORGANIZATION ARE SUBJECT TO MEMBERSHIP VOTE.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF FORM 990 IS DISTRIBUTED TO MEMBERS OF THE BOARD OF DIRECTORS FOR THEIR APPROVAL BEFORE THE FORM IS FILED.
FORM 990, PART VI, SECTION B, LINE 15A	REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY
FORM 990, PART VI, SECTION C, LINE 19	UPON WRITTEN REQUEST