2019-05-15T12:19:48-05:00 2018-12-31 381357951 PLANTE & MORAN PLLC 8181 E TUFTS AVE SUITE 600 DENVER CO 80237 990 2018-01-01 840802918 THE ASSOCIATION OF BREWERS INC ASSO 3034470816 1327 SPRUCE STREET BOULDER CO 80302 THOMAS CLARK FINANCE DIRECTOR 3034470816 2019-05-13 1 DORI J EGGETT P00645252 3037409400 2019-05-13 208.42.238.142 2019-05-13 20:24:21 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9C1CED2D6956B3A66B06F0E2743950387A483521 2018 2019-02-21 02:37:17Z BREWER'S ASSOCIATION INC ROBERT PEASE 1327 SPRUCE STREET BOULDER CO 80302 30580238 0 X SEE SCHEDULE O X 2005 CO TO PROMOTE SMALL & INDEPENDENT AMERICAN BREWERS, THEIR BEERS & THE COMMUNITY OF BREWING ENTHUSIASTS 19 19 79 3600 1948877 266083 706926 771040 25222522 27794308 516429 565080 1244835 1115529 27690712 30245957 357653 597394 0 0 7291393 7583245 0 0 0 18327584 22091933 25976630 30272572 1714082 -26615 33345690 33084763 11342405 11772944 22003285 21311819 TO PROMOTE AND PROTECT SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 0 0 24986400 597394 26946087 PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS,THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 24986400 0 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 234 0 1 79 1 1 1 0 0 0 0 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X TOM CLARK 3034470816 1327 SPRUCE STREET BOULDER CO 80302 ROB TOD PAST CHAIR 1.00 X X 0 0 0 ERIC WALLACE BOARD CHAIR 1.00 X X 0 0 0 LARRY CHASE SECRETARY/TREASURER 1.00 X X 0 0 0 SEAN CASEY DIRECTOR 1.00 X 0 0 0 TOM MCCORMICK DIRECTOR 1.00 X 0 0 0 CHRIS FREY DIRECTOR 1.00 X 0 0 0 LESLIE HENDERSON DIRECTOR 1.00 X 0 0 0 STEVE HINDY DIRECTOR 1.00 X 0 0 0 JIM KOCH DIRECTOR 1.00 X 0 0 0 JOHN MALLETT DIRECTOR 1.00 X 0 0 0 GARRETT MARRERO DIRECTOR 1.00 X 0 0 0 CYRENA NOUZILLE DIRECTOR 1.00 X 0 0 0 WYNNE ODELL 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 JULIE VERRATTIE DIRECTOR 1.00 X 0 0 0 TIM BRADY DIRECTOR 1.00 X 0 0 0 DAN KLEBAN DIRECTOR 1.00 X 0 0 0 ROXANNE WESTENDORF DIRECTOR 1.00 X 0 0 0 BOB PEASE CEO 50.00 X 341950 0 44370 TOM CLARK FINANCE DIRECTOR 45.00 X 141010 0 12447 STEPHANIE JOHNSON-MARTIN DIRECTOR OF OPERATIONS 45.00 X 173324 0 17109 CHARLIE PAPAZIAN PAST PRESIDENT 40.00 X 218394 0 26427 PAUL GATZA BA DIRECTOR 45.00 X 181436 0 25442 NANCY JOHNSON EVENTS DIRECTOR 50.00 X 159899 0 29230 KARI HARRINGTON BUSINESS DEVELOPMENT MANAG 40.00 X 155800 0 16940 TOM MCCRORY BUSINESS DEVELOPMENT MANAG 40.00 X 155524 0 10560 1527337 0 182525 19 0 1 0 STERLING RICE GROUP 1801 13TH ST STE 400 BOULDER CO 80302 MARKETING/PUBLIC RELATIONS 3346548 CENTERPLATE 700 14TH ST DENVER CO 80202 EVENT CATERING 1230646 FREEMAN DECORATING PO BOX 650036 DALLAS TX 75265 EVENT DECORATOR 1045098 PRODUCTION RESOURCE GROUP PO BOX 731516 DALLAS TX 75373 EVENT AUDIO/VISUAL 845897 WALSWORTH PUBLISHING COMPANY PO BOX 310287 DES MOINES IA 50331 PRINTING 637499 34 771040 771040 PROJECTS AND SERVICES 541800 17427626 17427626 MEMBERSHIP DUES 900099 5040113 5040113 SPONSORSHIPS 541800 2696710 2696710 ADVERTISING 541800 2275485 326608 1948877 MISCELLANEOUS 900099 354374 354374 27794308 564355 564355 14873 14873 725 0 725 725 725 1434937 334281 1100656 1100656 30245957 26946087 1948877 579953 X 597394 597394 730210 94929 635281 5600865 4493904 1106961 245154 231831 13323 551035 381330 169705 455981 344702 111279 351141 351141 43116 43116 131500 131500 4557271 3736962 820309 3761796 3084673 677123 1731978 1420222 311756 546787 448365 98422 147383 120854 26529 495018 224534 270484 1730343 1602991 127352 6430746 6387839 42907 1874 1874 356273 37918 318355 227058 227058 PRINTING 553626 453973 99653 GENERAL FEES 376877 309039 67838 UBIT TAXES 276521 226747 49774 ENTERTAINMENT 116715 95706 21009 255910 209846 46064 30272572 24986400 5286172 0 779208 8448 23810842 23390347 1755384 2162683 889986 795297 722387 1335075 6763124 1681576 5103584 5081548 194581 179168 89718 132197 33345690 33084763 1340931 1145600 9759512 10465325 241962 162019 11342405 11772944 X 0 0 0 0 22003285 21311819 22003285 21311819 33345690 33084763 -26615 -664851 0 X 0 0 0 0 0 1 3496076 274301 67595 341896 272694 69202 2035258 2035258 2981382 455489 2525893 231569 94217 137352 1514915 1131870 383045 5081548 DEPOSITS 3586 EMPLOYEE PARKING FUND 44 EMPLOYEE BENEFITS PAYABLE 26192 DEFERRED COMPENSATION - 457(F) PLANS 132197 162019 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 71309 EUROPE (INCLUDING ICELAND & GREENLAND) 0 2 PROGRAM SERVICES GENERAL PROGRAM EXP 274414 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 1 2 PROGRAM SERVICES GENERAL PROGRAM EXP 228117 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 1 PROGRAM SERVICES GENERAL PROGRAM EXP 205943 1 5 0 0 1 5 779783 0 779783 0 0 0 0 0 0 1 ALABAMA BREWERS GUILD PO BOX 55924 BIRMINGHAM AL 35255 454244052 501(C)6 16428 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES AMERICAN BEVERAGE INSTITUTE 1090 VERMONT AVE NW STE 800 WASHINGTON DC 20005 521730954 501(C)6 100000 FUNDING TO RESEARCH VEHICLE ALCOHOL CONSUMPTION LAW CHANGE EFFECTS BEER INDUSTRY ELECTRONIC COMMERCE COALITION 1101 KING ST STE 600 ALEXANDRIA VA 223142944 361521005 501(C)6 25000 RESEARCH GRANT TO PROVIDE TECHNICAL RESOURCES FOR MEMBERSHIP AND THE INDUSTRY BREWERS GUILD OF ALASKA PO BOX 242411 ANCHORAGE AK 99524 474227197 501(C)6 15416 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES CONNECTICUT BREWERS GUILD 139 CENTER ST STE 5005 BRISTOL CT 06010 455549494 501(C)6 30000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES CRAFT BREWERS ASSOCIATION OF OKLAHOMA 4745 COUNCIL HEIGHTS RD OKLAHOMA CITY OK 73179 465196039 501(C)6 18000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES CRAFT MALTSTERS GUILD 12 GERBER RD STE C ASHEVILLE NC 28803 463263154 501(C)6 14600 RESEARCH GRANT TO PROVIDE TECHNICAL RESOURCES FOR MEMBERSHIP AND THE INDUSTRY DISTRICT OF COLUMBIA BREWERS GUILD 1307 NEW HAMPSHIRE AVE NW WASHINGTON DC 20036 464606665 501(C)6 23000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES HAWAIIAN CRAFT BREWERS GUILD 98-814 C KAONOHI ST AIEA HI 96701 461201152 501(C)6 25000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES HOP GROWERS OF AMERICA PO BOX 2885 YAKIMA WA 98907 910753487 501(C)6 15000 RESEARCH GRANT TO PROVIDE TECHNICAL RESOURCES FOR MEMBERSHIP AND THE INDUSTRY IDAHO BREWERS UNITED 3701 W ROSE HILL ST BOISE ID 83705 460778553 501(C)6 12000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES KENTUCKY GUILD OF BREWERS 501 W 6TH ST 100 LEXINGTON KY 40508 460648331 501(C)6 12500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES LOUISIANA CRAFT BREWERS GUILD 301 MAIN STREET BATON ROUGE LA 70802 453172340 501(C)6 22500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES MASSACHUSETTS BREWERS GUILD 306 NORTHERN AVE BOSTON MA 022102324 743250377 501(C)6 40000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES MICROSTAR KEG MANAGEMENT PO BOX 812857 DENVER CO 802912857 911738786 501(C)6 23175 GRANT TO PROVIDE FUNDING FOR UNRETURNED KEGS RESEARCH AND POSSIBLE SOLUTIONS MISSISSIPPI BREWERS GUILD 809 AVONDALE ST JACKSON MS 39216 460819088 501(C)6 30000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES MISSOURI CRAFT BREWERS GUILD 15194 WALNUT GROVE DR BUCYRUS MO 65444 821517515 501(C)6 10000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES NATIONAL BEER WHOLESALERS ASSOCIATION PO BOX 485 LAGRANGE IL 605250485 361521005 501(C)6 25000 RESEARCH GRANT TO PROVIDE TECHNICAL RESOURCES FOR MEMBERSHIP AND THE INDUSTRY NEBRASKA CRAFT BREWERS GUILD 1023 LINCOLN MALL STE 103 LINCOLN NE 68508 911838176 501(C)6 15250 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES NEVADA CRAFT BREWERS ASSOCIATION 4547 N RANCHO DR SUITE A LAS VEGAS NV 89130 461617701 501(C)6 15000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES NEW HAMPSHIRE BREWERS ASSOCIATION 47 WASHINGTON STREET DOVER NH 03820 464164183 501(C)6 10625 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES UTAH BREWERS GUILD 406 E 300TH ST 187 SALT LAKE CITY UT 84111 364783885 501(C)6 15000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES 0 22 PART I, LINE 2: THE BREWERS ASSOCIATION REQUIRES GRANT PROPOSALS TO INCLUDE SPECIFIC USE OF THE FUNDS REQUESTED. THE BA OBTAINS FINANCIAL STATEMENTS AND BANK STATEMENTS TO ENSURE THAT THE ORGANIZATION HAS SUFFICIENT FINANCIAL LIQUIDITY TO SUPPORT ITSELF AFTER THE GRANT MONEY HAS BEEN USED. THE BA HAS A FULL TIME STAFF MEMBER DEDICATED TO STATE GUILDS AND ANOTHER STAFF DEDICATED TO TECHNICAL ACTIVITIES, WHOM REGULARLY WORK WITH THE GRANTEES TO DETERMINE PROPER USE OF GRANT FUNDS. X X X 0 1 0 BOB PEASE CEO 300000 0 41950 0 0 0 32733 0 11637 0 386320 0 0 0 TOM CLARK FINANCE DIRECTOR 131361 0 9649 0 0 0 7150 0 5297 0 153457 0 0 0 STEPHANIE JOHNSON-MARTIN DIRECTOR OF OPERATIONS 165625 0 7699 0 0 0 12883 0 4226 0 190433 0 0 0 CHARLIE PAPAZIAN PAST PRESIDENT 218394 0 0 0 0 0 13104 0 13323 0 244821 0 0 0 PAUL GATZA BA DIRECTOR 170812 0 10624 0 0 0 13018 0 12424 0 206878 0 0 0 NANCY JOHNSON EVENTS DIRECTOR 150250 0 9649 0 0 0 19435 0 9795 0 189129 0 0 0 KARI HARRINGTON BUSINESS DEVELOPMENT MANAG 150000 0 5800 0 0 0 8833 0 8107 0 172740 0 0 0 TOM MCCRORY BUSINESS DEVELOPMENT MANAG 150000 0 5524 0 0 0 6600 0 3960 0 166084 0 0 0 PART 1, LINE 4B THE FOLLOWING INDIVIDUALS PARTICIPATE IN A SECTION 457(F) PLAN, WITH THE AMOUNTS BELOW PAID INTO THE PLAN DURING THE YEAR. BOB PEASE $43,476 TOM CLARK $4,270 STEPHANIE JOHNSON-MARTIN $3,780 PAUL GATZA $5,976 TOM MCCRORY $10,420 FORM 990, ITEM J: THE ORGANIZATION MAINTAINS THREE INTERRELATED WEBSITES: WWW.BREWERSASSOCIATION.ORG WWW.HOMEBREWERSASSOCIATION.ORG WWW.CRAFTBEER.COM FORM 990, PART VI, SECTION A, LINE 1 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 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 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 IN MAKING DECISIONS, ALL EMPLOYEES OF THE BREWERS ASSOCIATION MUST EXERCISE INDEPENDENT JUDGMENT IN THE BEST INTEREST OF THE ASSOCIATION. PERSONAL OR OUTSIDE INTERESTS OR RELATIONSHIPS MUST NOT INFLUENCE EMPLOYEES TO THE DETRIMENT OF THE ASSOCIATION. EMPLOYEES MUST NOT ENGAGE IN ANY ACTIVITIES OR RELATIONSHIPS, INCLUDING PERSONAL INVESTMENTS, THAT MIGHT DIRECTLY OR INDIRECTLY RESULT IN A CONFLICT OF INTEREST, OR IMPAIR THEIR INDEPENDENCE OF JUDGMENT. THEY MUST NOT ACCEPT GIFTS, FAVORS, OR BENEFITS THAT MIGHT TEND IN ANY WAY TO INFLUENCE THEM IN THE PERFORMANCE OF THEIR DUTIES. IF EMPLOYEES HAVE ANY QUESTION AS TO WHETHER A SITUATION IS A CONFLICT OF INTEREST, THEY SHOULD DISCUSS THE MATTER WITH THEIR MANAGER. THE MANAGER MAY CONSULT WITH THE HUMAN RESOURCES DEPARTMENT FOR ADDITIONAL INPUT. IF THERE IS DISAGREEMENT, THE CEO WILL MAKE A FINAL DETERMINATION. 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. 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 GENERAL SERVICES: PROGRAM SERVICE EXPENSES 2,116,175. MANAGEMENT AND GENERAL EXPENSES 464,526. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,580,701. RESEARCH: PROGRAM SERVICE EXPENSES 748,781. MANAGEMENT AND GENERAL EXPENSES 164,367. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 913,148. GRAPHICS: PROGRAM SERVICE EXPENSES 390,928. MANAGEMENT AND GENERAL EXPENSES 85,814. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 476,742. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 481,078. MANAGEMENT AND GENERAL EXPENSES 105,602. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 586,680.