Civic Intelligence

American Society of Brewing Chemists Inc

EIN 23-7433067 • 501(c)3 • St Paul, MN

Profile

Promote the increase and diffusion of all aspects of knowledge relating to brewing, malting, and related industries.

3285 Northwood Circle 100St Paul, MN 55121

www.asbcnet.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.15x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.35x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-6.3%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,659,795

Up $275,553 (+12%) from 2021

Liabilities

Up

$409,503

Up $46,206 (+13%) from 2021

Net Assets

Up

$2,250,292

Up $229,347 (+11%) from 2021

Revenue

Up

$1,167,356

Up $239,148 (+26%) from 2021

Expenses

Up

$1,184,506

Up $392,780 (+50%) from 2021

Net Income

Down

-$17,150

Down $153,632 (-113%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $859,874Liabilities 2012: $333,765Net Assets 2012: $526,1092012Assets 2013: $1,032,710Liabilities 2013: $275,818Net Assets 2013: $756,8922013Assets 2014: $1,354,161Liabilities 2014: $488,826Net Assets 2014: $865,3352014Assets 2015: $1,366,435Liabilities 2015: $340,763Net Assets 2015: $1,025,6722015Assets 2016: $1,635,126Liabilities 2016: $531,614Net Assets 2016: $1,103,5122016Assets 2017: $1,825,703Liabilities 2017: $433,315Net Assets 2017: $1,392,3882017Assets 2018: $2,052,559Liabilities 2018: $600,576Net Assets 2018: $1,451,9832018Assets 2020: $2,059,124Liabilities 2020: $607,611Net Assets 2020: $1,451,5132020Assets 2021: $2,384,242Liabilities 2021: $363,297Net Assets 2021: $2,020,9452021Assets 2025: $2,659,795Liabilities 2025: $409,503Net Assets 2025: $2,250,2922025

Highlighted filing

2025

Assets$2,659,795
Liabilities$409,503
Net Assets$2,250,292

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $450,1982012Expenses 2013: $1,072,6032013Revenue 2014: $577,067Expenses 2014: $520,216Net Income 2014: $56,8512014Revenue 2015: $782,445Expenses 2015: $640,406Net Income 2015: $142,0392015Revenue 2016: $764,278Expenses 2016: $650,001Net Income 2016: $114,2772016Revenue 2017: $1,862,859Expenses 2017: $1,642,626Net Income 2017: $220,2332017Revenue 2018: $943,117Expenses 2018: $932,988Net Income 2018: $10,1292018Revenue 2020: $1,143,379Expenses 2020: $1,064,851Net Income 2020: $78,5282020Revenue 2021: $928,208Expenses 2021: $791,726Net Income 2021: $136,4822021Revenue 2025: $1,167,356Expenses 2025: $1,184,506Net Income 2025: -$17,1502025

Highlighted filing

2025

Revenue$1,167,356
Expenses$1,184,506
Net Income-$17,150

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$1,199,346
Mission and Program Overview

Mission

Promote the increase and diffusion of all aspects of knowledge relating to brewing, malting, and related industries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,956,780$2,080,657▲ $123,877
Savings and Temporary Cash Investments$508,927$314,822▼ $194,105
Prepaid Expenses and Deferred Charges$169,437$151,102▼ $18,335
Cash and Non-Interest-Bearing Accounts$167,059$79,797▼ $87,262
Inventories for Sale or Use$26,874$22,245▼ $4,629
Accounts Receivable$10,132$11,172▲ $1,040
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$2,839,209$2,659,795▼ $179,414
Liabilities
Deferred Revenue$533,116$349,982▼ $183,134
Accounts Payable and Accrued Expenses$110,953$59,521▼ $51,432
Total Liabilities$644,069$409,503▼ $234,566
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,172,997$2,187,935▲ $14,938
Net Assets With Donor Restrictions$22,143$62,357▲ $40,214
Total Net Assets Fund Balance$2,195,140$2,250,292▲ $55,152
Total Liabilities and Net Assets / Fund Balance$2,839,209$2,659,795▼ $179,414

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$26,577$26,577
Equipment$0$4,738$4,738
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen StanglPublications Committee Chair
Dawn MaskellTechincal Committee Chair
Brain GibsonTechnical Committee Deputy Chair
Sylvie Van ZandyckePast President
Lauren ZeidlerPresident
Katherine SmartPresident - Elect
Amaey MundkurVice President
Trevor CowleyInternal Communications Director
Matt WinansPrograms Director
Amy HopeCEO
Joe CaseyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
American Phytopathological SocietyReimbursed Costs For Management Services3285 NORTHWOOD CIRCLE 100, St Paul, MN 55121$258,891
Cereals And Grains AssociationReimbursed Costs For Management Services3285 NORTHWOOD CIRCLE 100, St Paul, MN 55121$258,890
Revenue and Support

Revenue Composition

Contributions and Grants
$39,387
Program Service Revenue
$959,552
Investment Income
$70,101
Other Revenue
$98,316
All Other Contributions
$39,387
Change in Net Assets
$-17,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,161,248
Revenue Not Reported on Financial Statements
$6,108
Revenue Not Reported on Form 990
$104,292
Total Revenue per Audited Statements
$1,265,540
Total Revenue per Form 990
$1,167,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,181,756
Grants and Similar Amounts Paid$2,750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$406,227$111,554-$517,781
Conferences and Meetings$391,331--$391,331
Occupancy$11,359$85,000-$96,359
Office Expenses$33,652$741-$34,393
Information Technology$76$18,739-$18,815
All Other Expenses$15,334$1,869-$17,203
Fees for Services Accounting-$15,500-$15,500
Fees for Services Other$12,964$800-$13,764
Advertising$10,958--$10,958
Other Expenses$9,524$16,438-$9,524
Travel$8,593$573-$9,166
Fees for Service Investment Mgmnt Fees$41$6,067-$6,108
Royalties$2,482--$2,482
Fees for Services Legal-$2,473-$2,473
Grants to Domestic Individuals$1,750--$1,750
Foreign Grants$1,000--$1,000
Insurance-$840-$840
Total Functional Expenses$923,912$260,594$0$1,184,506

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,210,388
Total Expenses per Form 990$1,184,506
Expenses per Audited Statements$1,178,398
Expenses Not Reported on Form 990$31,990
Expenses Not Reported on Financial Statements$6,108
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management functions, other than those of the governing body, are provided by the scientific societies, which collectively refers to two charitable nonprofit organizations (cereals & grains association and the american phytopathological society). Costs are allocated to the organization based on labor reports and other data. These reimbursed costs include services provided by the organization's executive vp. The executive vp is compensated by the scientific society organizations as reported on their respective forms 990.

Form 990, Part VI, Section A, Line 6

The organization has 5 classes of membership active, student, corporate, retired, and honorary life members. Dues are assessed annually for active, student and corporate members.

Form 990, Part VI, Section A, Line 7A

The membership votes on the incoming board members

Form 990, Part VI, Section A, Line 7B

The board of directors can make routine operating decisions without approval of the membership. Major decisions impacting the organizational structure need to be approved by the members.

Form 990, Part VI, Section A, Line 8B

The organization does not have a committee with the authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the treasurer of the organization. Once the treasurer's review is complete, the 990 is emailed to each voting member for their review. The 990 is also placed on the internal board website for review.

Form 990, Part VI, Section B, Line 12C

Each year, the board members discuss the conflict of interest policy prior to signing the conflict of interest form.

Form 990, Part VI, Section B, Line 15

The board of directors reviews the management agreement with the scientific societies on an annual basis.

Form 990, Part VI, Section C, Line 19

The organization has its bylaws, strategic plan and other information available on their website. The conflict of interest and financial statements are not available on their website but would be available upon request.

Filing and Contact Details

Filer

Filer Name
American Society of Brewing
EIN
23-7433067
Phone
6514547250
Address
3285 NORTHWOOD CIRCLE 100, ST PAUL, MN 55121

Signing Officer

Name
Amy Hope
Title
CEO
Phone
6514547250
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Hope
Formed
1935
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
146

Preparer

Firm
Redpath and Company LLC
Address
400 ROBERT ST N SUITE 1600, ST PAUL, MN 55101
Preparer
Cathy a Lydon CPA
Phone
6514267000
Supplemental Narrative

Additional Explanations

Part III Line 1

Mission statement in order to ensure the highest quality, consistency, and safety of beer, malt-based beverages and their ingredients, the asbc will be a global authority for excellence in the field of brewing and related sciences by: -establishing scientific rigor through collaboration and information exchange -creating and disseminating scientific brewing knowledge -continuously improving and expanding methods of measurement -proactively identifying and rapidly responding to industry technical concerns -developing world-class scientists for the brewing industry.

Financial Statement Notes

PART X, LINE 2:

A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the society has no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 31,990.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 31,990.

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IRS990/InformationTechnologyGrp/ProgramServicesAmt076
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IRS990/InsuranceGrp/ManagementAndGeneralAmt0840
IRS990/InsuranceGrp/TotalAmt0840
IRS990/InventoriesForSaleOrUseGrp/BOYAmt026874
IRS990/InventoriesForSaleOrUseGrp/EOYAmt022245
IRS990/InvestmentIncomeGrp/ExclusionAmt070101
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt02080657
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031315
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IRS990/LandBldgEquipCostOrOtherBssAmt031315
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02195140
IRS990/NetAssetsOrFundBalancesEOYAmt02250292
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt072302
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02172997
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02187935
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt085000
IRS990/OccupancyGrp/ProgramServicesAmt011359
IRS990/OccupancyGrp/TotalAmt096359
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0741
IRS990/OfficeExpensesGrp/ProgramServicesAmt033652
IRS990/OfficeExpensesGrp/TotalAmt034393
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDITORIAL
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2CHECK ANALYSIS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016438
IRS990/OtherExpensesGrp/ProgramServicesAmt018620
IRS990/OtherExpensesGrp/ProgramServicesAmt11
IRS990/OtherExpensesGrp/ProgramServicesAmt29524
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IRS990/OtherExpensesGrp/TotalAmt116439
IRS990/OtherExpensesGrp/TotalAmt29524
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt348735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt46850
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1245132
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt46850
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0224757
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IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0194573
IRS990/ProgSrvcAccomActy3Grp/GrantAmt02750
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0245132
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0124033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt091146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0595295
IRS990ScheduleA/InvestmentIncomeCYPct00.11190
IRS990ScheduleA/InvestmentIncomePYPct00.11140
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0705
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0265
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01499
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88780
IRS990ScheduleA/PublicSupportPY509Pct00.88830
IRS990ScheduleA/PublicSupportTotal509Amt04720726
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01073745
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01004859
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0894193
IRS990ScheduleA/Total509Grp/TotalAmt04720726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01199346
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01025556
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04738
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IRS990ScheduleD/ExpensesSubtotalAmt01178398
IRS990ScheduleD/FootnoteTextInd0X
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