FLORIDA BEVERAGE ASSOCIATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- FLORIDA BEVERAGE ASSOCIATION INC (EIN 59-6193024)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-07-19
- IRS object ID
- 201732009349301303
- Schema version
- 2016v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-07-19T15:49:00-04:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 593038528 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARROLL AND COMPANY CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2640-A MITCHAM DRIVE | AddressLine1Txt |
| City | TALLAHASSEE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32308 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 596193024 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLORIDA BEVERAGE ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FLOR | BusinessNameControlTxt |
| Phone | 4073852708 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POST OFFICE BOX 840139 | AddressLine1Txt |
| City | ST AUGUSTINE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32080 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH CASTRO-DEWITT | PersonNm |
| Person Title | SEC & EXECUTIVE DIR | PersonTitleTxt |
| Phone | 8505740281 | PhoneNum |
| Signature | 2017-07-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN E BROTHERS | PreparerPersonNm |
| PTIN | P01256711 | PTIN |
| Phone | 8508771099 | PhoneNum |
| Preparation | 2017-07-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | D890AD7D7ACF9AD5C6DF5770F9708BA405DEA13A | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7AA2FC833B9EE90BFB3A055F01ED2CE46981D1E1 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ELIZABETH CASTRO-DEWITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 840139 | AddressLine1Txt |
| City | ST AUGUSTINE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32080 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $615,400 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | FLABEV.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | FLORIDA BEVERAGE ASSOCIATION INC REPRESENTS THE NON-ALCOHOLIC BEVERAGE INDUSTRY ON THE FEDERAL, STATE, AND LOCAL LEVELS OF GOVERNMENT TO PROVIDE A UNIFIED VOICE IN LEGISLATIVE AND REGULATORY MATTERS, AND SERVES AS A LIAISON BETWEEN THE INDUSTRY AND THE PUBLIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $287,500 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $615,400 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $287,500 | PYTotalRevenueAmt |
| CY Total Revenue | $615,400 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $183,501 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $187,307 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $68,387 | PYOtherExpensesAmt |
| CY Other Expenses | $109,483 | CYOtherExpensesAmt |
| PY Total Expenses | $251,888 | PYTotalExpensesAmt |
| CY Total Expenses | $296,790 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $35,612 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $318,610 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $268,774 | TotalAssetsBOYAmt |
| Total Assets EOY | $592,714 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,639 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,969 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $261,135 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $579,745 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FLORIDA BEVERAGE ASSOCIATION INC REPRESENTS THE NON-ALCOHOLIC BEVERAGE INDUSTRY ON THE FEDERAL, STATE, AND LOCAL LEVELS OF GOVERNMENT TO PROVIDE A UNIFIED VOICE IN LEGISLATIVE AND REGULATORY MATTERS, AND SERVES AS A LIAISON BETWEEN THE INDUSTRY AND THE PUBLIC. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO PROVIDE THE PUBLIC WITH RELEVANT INFORMATION ABOUT FLORIDA'S NON- ALCOHOLIC BEVERAGE BOTTLING INDUSTRY. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH CASTRO-DEWITT | PersonNm |
| Phone | 4073852708 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 840139 | AddressLine1Txt |
| City | ST AUGUSTINE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32080 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| AL HUDGINS | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| STEVEN LEZMAN | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY ORTMEIER | ||||||
| CHAIR EMERIT | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KELLY SMITH | ||||||
| CHAIRMAN | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN ISBELL | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| DAVID LORENZO | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| DOUG LYNN | ||||||
| VICE- CHAIR | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SHANNON HENNESSY | ||||||
| TREASURER | 1.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SARAH DORAN | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| SCOTT CASON | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| STEVE WOOD | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| KEL VILLARRUBIA | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| AMY MAGUIRE | ||||||
| DIRECTOR | 1.50 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH CASTRO-DEWITT | ||||||
| SEC & EXECUT | 40.00 | $144,770 | $0 | $30,862 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $144,770 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $30,862 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES -FUTURE YEAR | 900099 | $315,400 | $315,400 |
| MEMBERSHIP DUES-CURRENT YEAR | 900099 | $300,000 | $300,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $615,400 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $615,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $615,400 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,624 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,805 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,878 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,915 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,146 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,396 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,775 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,277 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,491 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,525 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SPONSORSHIPS | $42,500 |
| MEMBERSHIPS | $22,111 |
| PROFESSIONAL DEVELOPMENT | $3,045 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,790 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,590 | BOYAmt |
| EOY | $591,682 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500 | BOYAmt |
| EOY | $500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $760 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $228 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $684 | BOYAmt |
| EOY | $532 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,774 | BOYAmt |
| EOY | $592,714 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,739 | BOYAmt |
| EOY | $12,969 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,900 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,639 | BOYAmt |
| EOY | $12,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,135 | BOYAmt |
| EOY | $579,745 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,135 | BOYAmt |
| EOY | $579,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,774 | BOYAmt |
| EOY | $592,714 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $318,610 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $300,000 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $14,145 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | -$22,931 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | -$8,786 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $24,000 | AggregateReportedDuesNtcAmt |
| Carried Over | -$32,786 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $760 | OtherCostOrOtherBasisAmt |
| Depreciation | $228 | DepreciationAmt |
| Book Value | $532 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $532 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $300,000 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $300,000 | RevenueSubtotalAmt |
| Other Revenues Not Included | $315,400 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $315,400 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $615,400 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $296,625 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $296,625 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $165 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $165 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $296,790 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE ASSOCIATION HAS IMPLEMENTED THE NEW ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES, USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INTIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD DURING THE YEARS ENDED DECEMBER 31, 2016 AND 2015. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | MEMBERSHIP DUES: ACCRUAL/CASH 315,400 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | EXPENSES-ACCRUAL TO CASH BASIS 165 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH CASTRO-DEWITT | PersonNm |
| Title | SEC & EXECUTIVE DIR | TitleTxt |
| Base Compensation Filing Org | $135,200 | BaseCompensationFilingOrgAmt |
| Other Compensation Filing Org | $9,570 | OtherCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $21,564 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $9,298 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $175,632 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | FLORIDA BEVERAGE ASSOCIATION INC REPRESENTS THE NON-ALCOHOLIC BEVERAGE INDUSTRY ON THE FEDERAL, STATE, AND LOCAL LEVELS OF GOVERNMENT TO PROVIDE A UNIFIED VOICE IN LEGISLATIVE AND REGULATORY MATTERS, AND SERVES AS A LIAISON BETWEEN THE INDUSTRY AND THE PUBLIC. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE BOARD MEMBERS PROVIDE VOLUNTEER SERVICES TO THE ORGANIZATION |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ASSOCIATION IS A MEMBERSHIP ASSOCIATION WITH GENERAL CLASSES OF MEMBERS (A)ACTIVE MEMBERSHIP. ACTIVE MEMBERSHIP SHALL BE AVAILABLE ONLY TO ANY PERSON OR FIRM PRIMARILY ENGAGED IN THE MANUFACTURE AND/OR MARKETING OF SOFT DRINKS AND OTHER BEVERAGES IN THE STATE OF FLORIDA. FOR THE PURPOSE OF MEMBERSHIP QUALIFICATION, SOFT DRINKS SHALL BE DEFINED AS NON-ALCOHOLIC CARBONATED BEVERAGES. OTHER BEVERAGES SHALL BE DEFINED AS NON-ALCOHOLIC, NON-CARBONATED BEVERAGES, AND SHALL INCLUDE READY-TO-DRINK TEAS AND COFFEES, SPORTS DRINKS, JUICES AND JUICE-BASED DRINKS AND PURIFIED BOTTLED WATERS AS DEFINED BY THE FOOD AND DRUG ADMINISTRATION. (B)ASSOCIATE MEMBERSHIP. ASSOCIATE MEMBERSHIP SHALL BE AVAILABLE ONLY TO ANY PERSON OR FIRM, OTHER THAN A PERSON OR FIRM QUALIFIED FOR ACTIVE MEMBERSHIP, THAT MANUFACTURES OR SELLS ANY PRODUCT IN THE UNITED STATES OR ITS POSSESSIONS TO, OR WHICH PERFORMS ANY SERVICE FOR, ANY PERSON OR FIRM IN THE UNITED STATES OR ITS POSSESSIONS THAT MEETS THE DEFINITION OF AN ACTIVE MEMBER. ANY FIRM OR CORPORATION ENGAGED IN THE MANUFACTURE AND SELLING OF EQUIPMENT, SUPPLIES OR INGREDIENTS USED IN THE NON-ALCOHOLIC BEVERAGE INDUSTRY, OR A FIRM OR CORPORATION WHICH PRODUCES OR DISTRIBUTES NON-ALCOHOLIC BEVERAGES IN FLORIDA IS ELIGIBLE FOR ASSOCIATE MEMBERSHIP. ASSOCIATE MEMBERS DO NOT HAVE VOTING RIGHTS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | VOTING RIGHTS. THE FLORIDA BEVERAGE ASSOCIATION (FBA) WILL STRIVE FOR CONSENSUS ON ALL MATTERS OF POLICY, AMENDMENTS TO THE BY-LAWS AND ANY OTHER ISSUES OF KEY IMPORTANCE. WHERE CONSENSUS CANNOT BE ACHIEVED, FBA WILL SEEK ASSISTANCE FROM THE AMERICAN BEVERAGE ASSOCIATION TO FIND RESOLUTION THAT STRENGTHENS THE ASSOCIATION. IN INSTANCES WHERE VOTING MAY STILL BE REQUIRED, THE FOLLOWING PROCEDURES WILL BE USED: A.EACH ACTIVE MEMBER COMPANY SHALL BE ENTITLED TO A VOTE(S) BASED ON THE PROPORTIONAL MARKET SHARE WITH EACH 5% OR FRACTION THEREOF ENTITLING THE MEMBER TO ONE VOTE; B.OVERALL MARKET SHARE IN THE STATE IS DETERMINED BY PERIODIC SURVEYS; C.EACH ACTIVE MEMBER COMPANY WILL DESIGNATE A PRIMARY BOARD MEMBER TO CAST A VOTE(S) ON BEHALF OF THEIR COMPANY. A SECONDARY BOARD MEMBER MAY ALSO BE DESIGNATED ON BEHALF OF THE MEMBER COMPANIES TO REPRESENT THE COMPANY IN THE ABSENCE OF THE PRIMARY DESIGNEE. D.THE TWO LARGEST MEMBERS OF THE ASSOCIATION SHALL HAVE THE SAME NUMBER OF VOTES PER BEVERAGE "SYSTEM" REGARDLESS OF CHANGES IN MARKET SHARE; I.A "SYSTEM" IS DEFINED AS THE BEVERAGE COMPANY AND ITS AFFILIATED FRANCHISE BOTTLERS AND DISTRIBUTORS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING |
| FORM 990, PAGE 6, PART VI, LINE 12C | PRIOR TO ANY FLORIDA BEVERAGE ASSOCIATION MEETING DISCUSS ANY CONFLICT OF INTEREST FOR ITEMS ON THE MEETINGS AGENDA |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE EXECUTIVE COMMITTEE AND RECOMMENDED TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE RECOMMENDED COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY EVALUATING SIMILAR STATE BEVERAGE ASSOCIATION TOP OFFICIALS COMPENSATION PACKAGES AND THE FLORIDA LOCAL MARKET CONDITIONS. THE BOARD OF DIRECTORS APPROVES THE FINAL COMPENSATION PACKAGE AND MAY ACCEPT OR MODIFY THE RECOMMENDATION FROM THE EXECUTIVE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PLEASE REQUEST COPIES BY SENDING A REQUEST TO THE POST OFFICE BOX |