Civic Intelligence

Pennsylvania Wine & Spirits Association

990 • Fiscal year 2016 • EIN 23-2951676

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

2000 Hamilton StPhiladelphia, PA 19130-3814

(215) 836-0388

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

77th percentile

$27,500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 48.6% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

37th percentile

-3.4%

Faster asset growth than 37% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

98th percentile

216%

Faster revenue growth than 98% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$239,818

Down $8,566 (-3.4%) from 2015

Net Assets

Down

$239,818

Down $8,566 (-3.4%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$56,619

Up $38,718 (+216%) from 2015

Expenses

Down

$63,294

Down $13,211 (-17%) from 2015

Net Income

Up

-$6,675

Up $51,929 (+89%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $247,243Liabilities 2011: $0Net Assets 2011: $247,2432011Assets 2012: $265,364Liabilities 2012: $0Net Assets 2012: $265,3642012Assets 2013: $297,763Liabilities 2013: $0Net Assets 2013: $297,7632013Assets 2014: $316,170Liabilities 2014: $0Net Assets 2014: $316,1702014Assets 2015: $248,384Liabilities 2015: $0Net Assets 2015: $248,3842015Assets 2016: $239,818Liabilities 2016: $0Net Assets 2016: $239,8182016Assets 2017: $241,173Liabilities 2017: $0Net Assets 2017: $241,1732017Assets 2018: $227,615Liabilities 2018: $0Net Assets 2018: $227,6152018Assets 2019: $219,324Liabilities 2019: $0Net Assets 2019: $219,3242019Assets 2020: $229,204Liabilities 2020: $0Net Assets 2020: $229,2042020Assets 2021: $250,633Liabilities 2021: $0Net Assets 2021: $250,6332021Assets 2022: $261,084Liabilities 2022: $0Net Assets 2022: $261,0842022Assets 2023: $261,654Net Assets 2023: $261,6542023Assets 2024: $256,197Net Assets 2024: $256,1972024

Highlighted filing

2016

Assets$239,818
Liabilities$0
Net Assets$239,818

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50K-$100KExpenses 2011: $36,0102011Expenses 2012: $46,2672012Revenue 2013: $70,268Expenses 2013: $37,869Net Income 2013: $32,3992013Revenue 2014: $64,347Expenses 2014: $45,940Net Income 2014: $18,4072014Revenue 2015: $17,901Expenses 2015: $76,505Net Income 2015: -$58,6042015Revenue 2016: $56,619Expenses 2016: $63,294Net Income 2016: -$6,6752016Revenue 2017: $61,924Expenses 2017: $62,095Net Income 2017: -$1712017Revenue 2018: $62,627Expenses 2018: $74,091Net Income 2018: -$11,4642018Revenue 2019: $71,569Expenses 2019: $79,220Net Income 2019: -$7,6512019Revenue 2020: $64,736Expenses 2020: $53,164Net Income 2020: $11,5722020Revenue 2021: $73,186Expenses 2021: $51,079Net Income 2021: $22,1072021Revenue 2022: $77,874Expenses 2022: $51,052Net Income 2022: $26,8222022Revenue 2023: $74,605Expenses 2023: $79,386Net Income 2023: -$4,7812023Revenue 2024: $76,101Expenses 2024: $83,484Net Income 2024: -$7,3832024

Highlighted filing

2016

Revenue$56,619
Expenses$63,294
Net Income-$6,675
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$142,397
Mission and Program Overview

Mission

To inform members as to business and legislative developments within the industry and to exchange ideas as to conducting business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$228,940$225,294▼ $3,646
Cash and Non-Interest-Bearing Accounts$7,585$13,033▲ $5,448
Savings and Temporary Cash Investments$11,859$1,491▼ $10,368
Total Assets$248,384$239,818▼ $8,566
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$248,384$239,818▼ $8,566
Total Net Assets Fund Balance$248,384$239,818▼ $8,566
Total Liabilities and Net Assets / Fund Balance$248,384$239,818▼ $8,566
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Thomas MuldoonExec DirectorPT$27,500$27,500
Bill HelfferichAssociates, LLCPT$2,500$2,500
-Fmr Exec DirectorPT$1,833$1,833
Myron Waxman--$1,833$1,833

Board Members and Trustees

NameTitle
Red SchillerPresident
Myron WaxmanVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$51,750
Investment Income
$4,869
Other Revenue
$0
Change in Net Assets
$-6,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$43,325
Other Expenses$15,969
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$31,833
Other Salaries and Wages---$8,000
Conferences and Meetings---$6,797
Travel---$4,615
Grants to Domestic Orgs---$4,000
Payroll Taxes---$3,492
Fees for Services Accounting---$2,000
Office Expenses---$997
Other Expenses---$750
Fees for Services Other---$610
Information Technology---$200
Total Functional Expenses$0$0$0$63,294
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pennsylvana Wine & Spirits Associa
EIN
23-2951676
Phone
2158360388
Address
2000 HAMILTON ST, PHILADELPHIA, PA 19130-3814

Signing Officer

Name
Thomas O Muldoon
Title
Director
Phone
2158360388
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas O Muldoon
Formed
2001
Legal Domicile
Pa
Voting Board Members
42
Independent Board Members
39
Employees
3
Volunteers
2

Preparer

Firm
Wallace Associates
Address
175 RT 38, MOORESTOWN, NJ 08057
Preparer
Andrew W Wallace
Phone
8564391600
Supplemental Narrative

Additional Explanations

Other

Form 990, part i, line 6. The president and the vice- president are not compensated for the services they provide to the organization.

Other

Form 990, part iii, line 4d. To inform members as to business and legislative developments within the industry and to exchange ideas as to conducting business.

Pt VI, Line 7A

Election of members and their rights. The entire membership votes on the board of directors members.

Pt VI, Line 7B

Decisions subject to approval of members. The board of directors makes decisions but the members have a vote before any action is taken. The only decision that is made by the board of directors alone is the structure for the dues based on the budget.

Pt VI, Line 11B

Organization's process to review form 990. No review was or will be conducted.

Pt VI, Line 12C

Enforcement of conflicts policy. Given the nature of the industry, and the relatively small size of the membership, the conflict of interest policy is easily enforced by consistent monitoring in the regular course of business.

Pt VI, Line 15A

Compensation process for top official. No outside review of compensation is considered necessary. The board of directors makes compensation decisions. The executive director's compensation is relatively minimal at $27,500 annually. The secretary's compensation is also relatively minimal at $8,000. No other officers or members are compensated for the services they provide to the organization.

Pt VI, Line 15B

Compensation process for officers. See explanation provided for question 15a.

Pt VI, Line 19

Governing documents disclosure explanation. All information returns and governing documents are available to the public upon written or in-person request.

Form 990, Part IX, Line 24E

POSTAGE/P.O. BOXES

Raw XML Appendix285 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART I, LINE 6. THE PRESIDENT AND THE VICE- PRESIDENT ARE NOT COMPENSATED FOR THE SERVICES THEY PROVIDE TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART III, LINE 4D. TO INFORM MEMBERS AS TO BUSINESS AND LEGISLATIVE DEVELOPMENTS WITHIN THE INDUSTRY AND TO EXCHANGE IDEAS AS TO CONDUCTING BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTION OF MEMBERS AND THEIR RIGHTS. THE ENTIRE MEMBERSHIP VOTES ON THE BOARD OF DIRECTORS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS SUBJECT TO APPROVAL OF MEMBERS. THE BOARD OF DIRECTORS MAKES DECISIONS BUT THE MEMBERS HAVE A VOTE BEFORE ANY ACTION IS TAKEN. THE ONLY DECISION THAT IS MADE BY THE BOARD OF DIRECTORS ALONE IS THE STRUCTURE FOR THE DUES BASED ON THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATION'S PROCESS TO REVIEW FORM 990. NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ENFORCEMENT OF CONFLICTS POLICY. GIVEN THE NATURE OF THE INDUSTRY, AND THE RELATIVELY SMALL SIZE OF THE MEMBERSHIP, THE CONFLICT OF INTEREST POLICY IS EASILY ENFORCED BY CONSISTENT MONITORING IN THE REGULAR COURSE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PROCESS FOR TOP OFFICIAL. NO OUTSIDE REVIEW OF COMPENSATION IS CONSIDERED NECESSARY. THE BOARD OF DIRECTORS MAKES COMPENSATION DECISIONS. THE EXECUTIVE DIRECTOR'S COMPENSATION IS RELATIVELY MINIMAL AT $27,500 ANNUALLY. THE SECRETARY'S COMPENSATION IS ALSO RELATIVELY MINIMAL AT $8,000. NO OTHER OFFICERS OR MEMBERS ARE COMPENSATED FOR THE SERVICES THEY PROVIDE TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION PROCESS FOR OFFICERS. SEE EXPLANATION PROVIDED FOR QUESTION 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. ALL INFORMATION RETURNS AND GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR IN-PERSON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9POSTAGE/P.O. BOXES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0191303814
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06663D7D61E41A7EE451FF24D192B6E9954D480B9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01B8959E0915BACD9C985FDBD262A506F12558AA9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.91.51.233
ReturnHeader/FilingSecurityInformation/IPDt02017-08-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm012:14:27
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALLACE ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0175 RT 38
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOORESTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008057
ReturnHeader/PreparerPersonGrp/PhoneNum08564391600
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW W WALLACE
ReturnHeader/ReturnTs02017-08-02T12:14:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.56$2.56$0.76$0.83$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.62$2.62$0.75$0.79$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.78$0.51$0.27
2021Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.73$0.51$0.22
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$0.65$0.53$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.19$0.72$0.79$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.63$0.74$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.62$0.62$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.57$0.63$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.18$0.77$0.59
2014Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$0.64$0.46$0.18
2013Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$0.70$0.38$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.00$2.65$0.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$0.36