2018-05-14T10:42:20-05:00 2017-12-31 461497033 EKS&H LLLP 8181 E TUFTS AVENUE SUITE 600 DENVER CO 802372579 990 2017-01-01 840802918 THE ASSOCIATION OF BREWERS INC ASSO 3034470816 1327 SPRUCE STREET BOULDER CO 80302 THOMAS CLARK FINANCE DIRECTOR 3034470816 2018-05-11 1 RYAN C HARRIS P00614618 3037409400 2017 2022-09-23 18:48:47Z BREWER'S ASSOCIATION INC ROBERT PEASE 1327 SPRUCE STREET BOULDER CO 80302 28096673 0 X SEE SCHEDULE O X 2005 CO TO PROMOTE SMALL & INDEPENDENT AMERICAN BREWERS, THEIR BEERS & THE COMMUNITY OF BREWING ENTHUSIASTS 19 19 74 3500 1928348 246812 701117 706926 25730687 25222522 427715 516429 1379251 1244835 28238770 27690712 252065 357653 0 0 6337818 7291393 0 0 0 17625822 18327584 24215705 25976630 4023065 1714082 28420205 33345690 8445186 11342405 19975019 22003285 TO PROMOTE AND PROTECT SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 0 0 21249260 357653 PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS,THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 21249260 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 1 188 0 1 74 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 BOARD CHAIR 1.00 X X 0 0 0 ERIC WALLACE VICE CHAIR 1.00 X X 0 0 0 LARRY CHASE SECRETARY/TREASURER 1.00 X X 0 0 0 TOM DARGEN 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 TONY SIMMONS DIRECTOR 1.00 X 0 0 0 STEVE WAGNER DIRECTOR 1.00 X 0 0 0 SCOTT METZGER DIRECTOR 1.00 X 0 0 0 SEAN CASEY 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 409694 0 40473 TOM CLARK FINANCE DIRECTOR 45.00 X 137572 0 11207 STEPHANIE JOHNSON-MARTIN COO 45.00 X 160653 0 15393 CHARLIE PAPAZIAN PAST PRESIDENT 40.00 X 213895 0 19470 PAUL GATZA BA DIRECTOR 45.00 X 171266 0 22256 KATIE MARISIC FEDERAL AFFAIRS MANAGER 40.00 X 171964 0 14391 KARI HARRINGTON BUSINESS DEVELOPMENT MANAGER 40.00 X 208172 0 16508 TOM MCCRORY BUSINESS DEVELOPMENT MANAGER 40.00 X 207752 0 16222 1680968 0 155920 8 0 1 0 FREEMAN DECORATING PO BOX 650036 DALLAS TX 75265 EVENT DECORATOR 1042059 STERLING RICE GROUP 1801 13TH ST STE 400 BOULDER CO 80302 MARKETING/PUBLIC RELATIONS 1014184 OCCASIONS CATERERS 655 TAYLOR ST NE WASHINGTON DC 20017 EVENT CATERING 684782 PRODUCTION RESOURCE GROUP PO BOX 731516 DALLAS TX 75373 EVENT AUDIO/VISUAL 625981 CENTERPLATE 801 MOUNT VERNON PLACE NW WASHINGTON DC 20001 EVENT CATERING 602898 29 706926 706926 PROJECTS AND SERVICES 541800 15065784 15065784 MEMBERSHIP DUES 900099 4871200 4871200 SPONSORSHIPS 541800 2350459 2350459 ADVERTISING 541800 2247365 319017 1928348 MISCELLANEOUS 900099 687714 687714 25222522 515564 515564 6656 6656 865 0 865 865 865 1644140 405961 1238179 1238179 27690712 24532353 1928348 523085 X 357653 357653 623588 31179 592409 5468763 4283457 1185306 231286 218566 12720 533250 358329 174921 434506 327684 106822 444304 444304 56822 56822 174628 174628 3308226 2712745 595481 1933955 1585843 348112 1593556 1306716 286840 674948 553457 121491 174782 143321 31461 236104 28620 207484 1319321 1175036 144285 5827917 5804168 23749 596 596 342566 49582 292984 174036 174036 UBIT TAXES 213576 175132 38444 PRINTING 1004283 823512 180771 GENERAL FEES 387929 318102 69827 OTHER EXPENSES 297911 244284 53627 162124 132942 29182 25976630 21249260 4727370 0 440258 779208 19545221 23810842 1836734 1755384 797637 889986 665790 722387 6868841 1765257 5134565 5103584 0 194581 0 89718 28420205 33345690 1218275 1340931 7179562 9759512 47349 241962 8445186 11342405 X 0 0 0 0 19975019 22003285 19975019 22003285 28420205 33345690 1714082 442854 -128670 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 292237 0 0 1 3324523 292237 67916 360153 292558 67595 PART I-A, LINE 1: LOBBYING EFFORTS WITH THE GOAL OF PASSING THE CRAFT BEVERAGE MODERNIZATION AND TAX REFORM ACT (CBMTRA), WHICH WAS PASSED IN DECEMBER 2017. 2035258 2035258 2981382 356110 2625272 196762 60491 136271 1655439 1348656 306783 5103584 DEPOSITS 2645 EMPLOYEE PARKING FUND 176 EMPLOYEE BENEFITS PAYABLE 149423 DEFERRED COMPENSATION - 457(F) PLANS 89718 241962 EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 100866 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 2 PROGRAM SERVICES GENERAL PROGRAM EXP 384439 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 57450 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 65861 0 2 0 0 0 2 608616 0 608616 0 0 0 0 0 0 1 KENTUCKY GUILD OF BREWERS 501 W 6TH ST 100 LEXINGTON KY 40508 460648331 501(C)6 37500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES NEW HAMPSHIRE BREWERS GUILD 47 WASHINGTON STREET DOVER NH 03820 464164183 501(C)3 29250 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 NEBRASKA CRAFT BREWERS GUILD 1023 LINCOLN MALL STE 103 LINCOLN NE 68508 911838176 501(C)6 15000 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 17500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES DISTRICT OF COLUMBIA BREWERS GUILD 1307 NEW HAMPSHIRE AVE NW WASHINGTON DC 20036 464606665 501(C)6 11500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES MISSISSIPPI BREWERS GUILD 809 AVONDALE ST JACKSON MS 39216 460819088 501(C)6 15000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES VERMONT BREWERS ASSOCIATION PO BOX 985 BURLINGTON VT 05402 030347544 501(C)6 35500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES BREWERS GUILD OF ALASKA PO BOX 242411 ANCHORAGE AK 99524 474227197 501(C)6 37000 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES GARDEN STATE CRAFT BREWERS GUILD 900 KENNEDY BLVD SOMDERDALE NJ 08083 474931980 501(C)6 12500 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES ALABAMA BREWERS GUILD PO BOX 55924 BIRMINGHAM AL 35255 454244052 501(C)6 30000 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 10000 TECHNICAL BREWING RESEARCH GRANT 0 12 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 267750 0 141944 0 0 0 29701 0 10772 0 450167 0 0 0 STEPHANIE JOHNSON-MARTIN COO 150000 0 10653 0 0 0 11466 0 3927 0 176046 0 0 0 CHARLIE PAPAZIAN PAST PRESIDENT 212008 0 1887 0 0 0 12720 0 6750 0 233365 0 0 0 PAUL GATZA BA DIRECTOR 155000 0 16266 0 0 0 11168 0 11088 0 193522 0 0 0 KATIE MARISIC FEDERAL AFFAIRS MANAGER 138750 0 33214 0 0 0 8325 0 6066 0 186355 0 0 0 KARI HARRINGTON BUSINESS DEVELOPMENT MANAGER 200115 0 8057 0 0 0 9000 0 7508 0 224680 0 0 0 TOM MCCRORY BUSINESS DEVELOPMENT MANAGER 200115 0 7637 0 0 0 5400 0 10822 0 223974 0 0 0 PART I, 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 $16,481 TOM CLARK $ 3,262 STEPHANIE JOHNSON-MARTIN $ 3,066 PAUL GATZA $ 4,767 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 1,276,970. MANAGEMENT AND GENERAL EXPENSES 280,311. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,557,281. RESEARCH: PROGRAM SERVICE EXPENSES 642,159. MANAGEMENT AND GENERAL EXPENSES 140,962. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 783,121. GRAPHICS: PROGRAM SERVICE EXPENSES 299,894. MANAGEMENT AND GENERAL EXPENSES 65,830. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 365,724. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 493,722. MANAGEMENT AND GENERAL EXPENSES 108,378. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,100.