2017-08-10T09:57:01-05:00 2016-12-31 461497033 EKS&H LLLP 8181 E TUFTS AVENUE SUITE 600 DENVER CO 802372521 990 2016-01-01 840802918 THE ASSOCIATION OF BREWERS INC ASSO 3034470816 1327 SPRUCE STREET BOULDER CO 80302 THOMAS CLARK FINANCE DIRECTOR 3034470816 2017-08-09 1 DORI J EGGETT P00645252 3037409400 208.42.238.132 2017-08-10 09:55:42 MD P 3219C133BAC39E5E3E55A8AEB9925CDB4F54441C C006B3CC34B50687FBB9CB3907E5A42D7A8F06FA 2016 2021-01-29 14:40:06Z BREWER'S ASSOCIATION INC ROBERT PEASE 1327 SPRUCE STREET BOULDER CO 80302 28663751 0 X SEE SCHEDULE O X 2005 CO TO PROMOTE SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR BEERS AND BREWING ENTHUSIASTS. 19 19 69 3500 1974836 189771 600776 701117 21307159 25730687 194529 427715 1714899 1379251 23817363 28238770 0 252065 0 0 5218776 6337818 0 0 0 13963299 17625822 19182075 24215705 4635288 4023065 24937385 28420205 8885769 8445186 16051616 19975019 TO PROMOTE AND PROTECT SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 0 0 20048527 25129166 PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS,THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 20048527 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 1 150 0 1 69 1 1 1 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 FLORES 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 JAKE KEELER DIRECTOR 1.00 X 0 0 0 JOHN MALLET DIRECTOR 1.00 X 0 0 0 GARRETT MARRERO DIRECTOR 1.00 X 0 0 0 CYREAN 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 STEVE BRADT DIRECTOR 1.00 X 0 0 0 DAN KLEBAN DIRECTOR 1.00 X 0 0 0 DAN KOPMAN DIRECTOR 1.00 X 0 0 0 ROBERT PEASE CEO 50.00 X 273080 0 40748 TOM CLARK FINANCE DIRECTOR 45.00 X 128080 0 7727 STEPHANIE JOHNSON-MARTIN COO 45.00 X 128504 0 10971 CHARLES N PAPAZIAN FOUNDER/PAST PRESIDENT 40.00 X 213849 0 17481 PAUL GATZA BA DIRECTOR 45.00 X 140976 0 17048 SHANE WOOD IT DIRECTOR 40.00 X 147704 0 12856 KARI HARRINGTON BUSINESS DEVELOPMENT MANAG 40.00 X 204454 0 18006 TOM MCCRORY BUSINESS DEVELOPMENT MANAG 40.00 X 203832 0 20039 1440479 0 144876 8 0 1 0 ARAMARK 1101 ARCH ST PHILADELPHIA PA 19107 EVENT MANAGEMENT 1074699 FREEMAN DECORATING PO BOX 650036 DALLAS TX 75265 EVENT DECORATOR 902544 MCDERMOTT WILL & EMERY PO BOX 7247-6751 PHILADELPHIA PA 19170 LEGAL SERVICES 709960 PRODUCTION RESOURCE GROUP PO BOX 731516 DALLAS TX 75373 EVENT AUDIO/VISUAL 708234 MODERN LITHO PRINTING CO PO BOX 2170 JEFFERSON CITY MO 65102 PRINTING SERVICES 573436 28 701117 701117 PROJECTS AND SERVICES 541800 16249639 16249639 MEMBERSHIP DUES 900099 4588341 4588341 ADVERTISING 541800 2282640 307804 1974836 SPONSORSHIPS 541800 2236252 2236252 MISCELLANEOUS 900099 373815 373815 25730687 427715 427715 5936 5936 1798296 424981 1373315 1373315 28238770 25129166 1974836 433651 252065 252065 589110 22665 566445 4731355 3682113 1049242 211296 199296 12000 433762 326143 107619 372295 276615 95680 619989 619989 47379 47379 141500 141500 2273677 1864415 409262 1409635 1155901 253734 1540266 1263018 277248 873457 716235 157222 190211 155973 34238 216321 8837 207484 1680871 1536586 144285 6360896 6337147 23749 2130 2130 367479 62832 304647 161527 161527 PUBLICATIONS EXPENSE 771172 632361 138811 GENERAL FEES 365680 299858 65822 TAX EXPENSE 170101 139483 30618 ENTERTAINMENT EXPENSE 103490 84861 18629 330041 270634 59407 24215705 20048527 4167178 0 1918044 440258 14437283 19545221 1835847 1836734 714168 797637 785975 665790 6789498 1654933 5246068 5134565 24937385 28420205 908822 1218275 7795502 7179562 181445 47349 8885769 8445186 X 0 0 0 0 16051616 19975019 16051616 19975019 24937385 28420205 4023065 -99662 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 3043844 422473 1573 424046 356130 67916 5235883 445688 4790195 1553615 1209245 344370 5134565 DEPOSITS 29782 FEDERAL UBTI PAYABLE 17567 47349 EAST ASIA AND THE PACIFIC - 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 63478 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 2 PROGRAM SERVICES GENERAL PROGRAM EXP 382401 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 46319 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES GENERAL PROGRAM EXP 86093 0 2 0 0 0 2 578291 0 578291 0 0 0 0 0 0 1 BREWERS OF PENNSYLVANIA 1653 LITIZA PIKE 1010 LANCASTER PA 17601 275021801 501(C)6 25000 LAUER STATUE RENOVATION UNIVERSITY OF MINNESOTA 200 OAK STREET SE NO 500 MINNEAPOLIS MN 554552010 416042488 501(C)3 10000 TECHNICAL BREWING COURSE GRANT AMERICAN SOCIETY OF BREWING CHEMISTS 3340 PILOT KNOB ROAD ST PAUL MN 55121 237433067 501(C)6 8500 TECHNICAL BREWING GRANT 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 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 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 NEW HAMPSHIRE BREWERS GUILD 47 WASHINGTON STREET DOVER NH 03820 464164183 501(C)6 8000 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 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 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 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 CALIFORNIA CRAFT BREWERS ASSOCIATION 555 CAPITOL STE 1275 SACRAMENTO CA 95814 943138723 501(C)6 18087 STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES 1 11 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 ROBERT PEASE CEO 255000 0 18080 0 0 0 30375 0 10373 0 313828 0 0 0 CHARLES N PAPAZIAN FOUNDER/PAST PRESIDENT 200441 0 13408 0 0 0 12000 0 5481 0 231330 0 0 0 SHANE WOOD IT DIRECTOR 140827 0 6877 0 0 0 2520 0 10336 0 160560 0 0 0 KARI HARRINGTON BUSINESS DEVELOPMENT MANAG 199310 0 5144 0 0 0 10800 0 7206 0 222460 0 0 0 TOM MCCRORY BUSINESS DEVELOPMENT MANAG 199239 0 4593 0 0 0 9652 0 10387 0 223871 0 0 0 SCHEDULE J, PART III THERE WAS $16,875 PAID INTO A SECTION 457(F) PLAN FOR ROBERT PEASE. 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 SECRETARY/TREASURER, THE PAST BOARD CHAIR, THE PRESIDENT, AND A DIRECTOR. 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 THE 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 BREWERS; (2) PUB BREWERS; (3) ASSOCIATE MEMBERS. THERE ARE ALSO MEMBERS OF THE AMERICAN HOMEBREWER'S ASSOCIATION, WHICH IS A SEPARATE DIVISION FROM THE BREWER'S ASSOCIATION. 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 THE CONFLICT OF INTEREST POLICY IS PART OF THE ASSOCIATION'S BY-LAWS. THE BOARD MEMBERS SIGN A NON-DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF SALARIES: THE SALARY LEVEL (AND ADDITIONAL COMPENSATION PACKAGE ITEMS) FOR THE PRESIDENT 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 PRESIDENT, AND THE VICE-PRESIDENT 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 (TYPICALLY IN THE FORM OF A BONUS POOL THAT IS THEN DIVIDED AMONGST STAFF AT THE DISCRETION OF THE STAFF'S EXECUTIVE TEAM. THE STAFF EXECUTIVE TEAM CONSISTS OF THE PRESIDENT, VICE-PRESIDENT, AND FINANCE DIRECTOR. AS MENTIONED ABOVE, BONUS COMPENSATION FOR THE PRESIDENT AND VICE-PRESIDENT ARE DETERMINED SEPARATELY BY THE BOD EXECUTIVE COMMITTEE. THE PRESIDENT OF THE BREWERS ASSOCIATION (IN CONJUNCTION WITH THE BOD EXECUTIVE COMMITTEE) IS RESPONSIBLE FOR DETERMINING THE SALARY LEVELS OF THE VICE PRESIDENT/COO. THE VICE PRESIDENT WILL SET 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 (AGAIN, BASED ON WHAT HAS BEEN APPROVED IN THE BUDGET.) 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, BUT THESE OCCURRENCES ARE VERY RARE. COMPENSATION RESEARCH & ANALYSIS: THE EXECUTIVE TEAM FROM STAFF ROUTINELY RESEARCHES COMPENSATION DATA FROM BOTH THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE), AND A LOCAL EMPLOYMENT ASSOCIATION - MOUNTAIN STATES EMPLOYERS COUNCIL (MSEC). THE STUDY HELPS DETERMINE EACH EMPLOYEE'S "MARKET BASED COMPENSATION" LEVEL, AS WELL AS AN OVERALL COMPENSATION RANGE FOR EACH POSITION. THE FACTORS THAT ARE USED IN DETERMINING THESE LEVELS OF COMPENSATION INCLUDE: - SIZE OF ASSOCIATION/# OF EMPLOYEES - SIZE OF FINANCIAL BUDGET - JOB DESCRIPTION, OR RELATIVE COMBINATION OF MULTIPLE JOB DESCRIPTIONS - GEOGRAPHIC LOCATION/JOB MARKET - COST-OF-LIVING INCREASES FROM YEAR(S) DATA WAS COLLECTED. THESE FACTORS ARE RESEARCHED, PRESENTED, AND DISCUSSED BY THE EXECUTIVE TEAM IN ORDER TO DETERMINE THE RELATIVE MARKET BASED COMPENSATION LEVELS, AND RANGES FOR EACH POSITION. IN ADDITION TO THESE FACTORS, AN EMPLOYEE'S SPECIFIC PERFORMANCE, AND TENURE WILL ALSO DICTATE HIS OR HER COMPENSATION LEVEL. A FINAL FACTOR IS CURRENT ECONOMIC CONDITIONS AND/OR THE FINANCIAL STATE OF THE ASSOCIATION - THIS CAN AFFECT SALARY LEVELS ACROSS ALL STAFF, OR JUST CERTAIN SPECIFIC POSITIONS DEPENDING ON THE CIRCUMSTANCES. APPROPRIATE DOCUMENTATION OF THE EXECUTIVE COMPENSATION PROCESS IS MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S BY-LAWS AND FINANCIAL STATMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH ASSOCIATION'S WEBSITE (WWW.BEERTOWN.ORG) IN THE SECTION TITLED "ABOUT US".