Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
EIN 26-0643798 • 501(c)6 • Des Moines, IA
Profile
The iowa brewers guild exists to unify craft brewing professionals, promote iowa beer, and advocate
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$119,322
Down $26,133 (-18%) from 2024
Liabilities
Up$16,791
Up $717 (+4.5%) from 2024
Net Assets
Down$102,531
Down $26,850 (-21%) from 2024
Revenue
Down$286,382
Down $14,112 (-4.7%) from 2024
Expenses
Down$313,232
Down $57,634 (-16%) from 2024
Net Income
Up-$26,850
Up $43,522 (+62%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The iowa brewers guild is organized and operated exclusively for non-profit purposes. The association is organized to unify craft brewing professionals, promote iowa beer, and advocate for the industry's growth. The ibg engages in legislative advocacy and lobbying in the state of iowa and on the federal level to support progressive changes in law that allow for the growth and expansion of iowa craft brewing. Ibg also provides annual education opportunities for its members through seminars and a conference to help the growth and stability of the industry as well as the quality of product being manufactured. Finally, ibg works to showcase iowa craft beverages through multiple festivals including the iowa craft brew festival and through media appearances. Ibg members receive regular informative communication on the status of the industry, collaborative events, and opportunities for engagement and networking.
The iowa brewers guild exists to unify craft brewing professionals, promote iowa beer, and advocate
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $145,455 | $67,572 | ▼ $77,883 |
| Other Notes and Loans Receivable, Net | - | $50,000 | - |
| Accounts Receivable | - | $1,750 | - |
| Total Assets | $145,455 | $119,322 | ▼ $26,133 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $16,074 | $16,791 | ▲ $717 |
| Total Liabilities | $16,074 | $16,791 | ▲ $717 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $129,381 | $102,531 | ▼ $26,850 |
| Total Net Assets Fund Balance | $129,381 | $102,531 | ▼ $26,850 |
| Total Liabilities and Net Assets / Fund Balance | $145,455 | $119,322 | ▼ $26,133 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Noreen Otto | Executive Director | FT | $91,987 | $14,275 | $106,262 |
| Name | Title |
|---|---|
| John Martin | President |
| Dave Morgan | Vice President |
| Alec Travis | Board Member |
| Ben Sitzman | Board Member |
| David Moor | Board Member |
| Shane Knipper | Secretary |
| Jack Wilson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $194,865 |
| Salaries, Compensation, and Employee Benefits | $113,952 |
| Grants and Similar Amounts Paid | $4,415 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $106,438 |
| Conferences and Meetings | - | - | - | $100,753 |
| Fees for Services Legal | - | - | - | $26,060 |
| Fees for Services Lobbying | - | - | - | $24,000 |
| Fees for Services Management | - | - | - | $18,690 |
| Payroll Taxes | - | - | - | $7,514 |
| Fees for Services Accounting | - | - | - | $7,217 |
| Travel | - | - | - | $6,692 |
| Other Expenses | - | - | - | $4,514 |
| Grants to Domestic Orgs | - | - | - | $4,415 |
| Office Expenses | - | - | - | $3,584 |
| Insurance | - | - | - | $2,155 |
| Total Functional Expenses | $0 | $0 | $0 | $313,232 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $43,334 |
| Current Year Nondeductible Lobbying and Political Cost | $24,000 |
“Section 1. Ninety days prior to the annual general membership meeting, the officers shall appoint a nomination committee of three members, not more than one of whom shall be a member of the existing board of directors. The nomination committee shall ensure that members have an opportunity to submit names for consideration prior to making its final nomination. Section 2. Nomination shall be submitted to the membership at least thirty days in advance of the annual meeting. Directors of the board are individual representatives of the member organization and not the member entities themselves. There shall be no more than one individual representative nominated per brewing organization. Section 3. Any regular member shall have the right to nominate a candidate including himself, by notifying the association prior to thirty days before the election.”
“Section 1. The board may create committees as needed, such as fundraising,technical finance, etc. The board president appoints all committee chairs. Section 2. Finance committee. The treasurer is chair of the finance committee, which includes at least one other board member. The finance committee is responsible for developing and reviewing fiscal procedures, and annual budget with staff and other board members. The board must approve the budget. The fiscal year shall be july 1 to june 30. The financial records of the organization are public information, and shall be made available to the membership and board members upon request.”
“The organization uses an annual questionnaire and statement for all of their board members.”
“Compensation is reviewed and approved by the board of directors, who are all independent for compensation purposes. The board uses outside data and documents discussion and decision.”
“The conflict of interest policy is available upon request. The financial statements and governing documents are not available to the public.”
“Lobbying in the state of iowa and on the federal level to support progressive changes in law that allow for the growth and expansion of iowa craft brewing. Ibg also provides annual education opportunities for its members through seminars and a conference to help the growth and stability of the industry as well as the quality of product being manufactured. Finally, ibg works to showcase iowa craft beverages through multiple festivals including the iowa craft brew festival and through media appearances. Ibg members receive regular informative communication on the status of the industry, collaborative events, and opportunities for engagement and networking.”
“Section 1. Ninety days prior to the annual general membership meeting, the officers shall appoint a nomination committee of three members, not more than one of whom shall be a member of the existing board of directors. The nomination committee shall ensure that members have an opportunity to submit names for consideration prior to making its final nomination. Section 2. Nomination shall be submitted to the membership at least thirty days in advance of the annual meeting. Directors of the board are individual representatives of the member organization and not the member entities themselves. There shall be no more than one individual representative nominated per brewing organization. Section 3. Any regular member shall have the right to nominate a candidate including himself, by notifying the association prior to thirty days before the election.”
“1. Membership membership shall be open and available to any individual, partnership, or corporation who pays the membership dues as may be established from time to time by the board of directors and is actively engaged in the production of beer within the state if iowa. 2. Definition of a regular member a brewing organization that brews common brands, names, and formulas at a facility in iowa which it owns a majority interest. If there is more than one brewing organization involved in a brewing facility, the one holding a majority interest is eligible for regular membership. The member must hold either a class a or special class a license under iowa code section 123.127 et al and brew a product defined as beer under iowa law. The brewery must qualify for the federal excise tax exemption applicable to brewers producing no more than 2 million barrels of product a year. A contract brewer who does not own a majority interest in a brewing facility in iowa is not eligible for a regular membership. Notwithstanding the above, an organization who derives greater than 50 of its revenues from sales associated with the distribution of products produced by other license holders or out-of-state entities is not eligible for membership. 3. Definition of an associate member tradesmen and suppliers doing business with the brewing industry or any individual, partnership, or corporation in an allied industry or endeavor may be admitted as a non-voting associate member. An associate will pay minimum dues as set by the board of directors. There are no voting rights for associate members. An associate member is not eligible to be elected to the board of directors. 4. Definition of a retail member retail licensees who sell iowa beer and are deemed appropriate by the board of directors may be admitted as a non-voting retail member. A retail member will pay minimum dues as set by the board of directors. There are no voting rights for retail members. A retail member is not eligible to be elected to the board of directors. 5. Definition of an enthusiast member beer enthusiasts may be admitted as a non-voting enthusiast member. An enthusiast member will pay minimum dues as set by the board of directors. There are no voting rights for enthusiast members. An enthusiast member is not eligible to be elected to the board of directors. 6. Resignation any member in good standing may resign from the association upon delivery of a written notice to the association before the effective date of the resignation. The resigning member is responsible for dues assessed up to the effective date of the resignation. 7. Expulsion a member may be suspended or expelled from membership by action of the board of directors for non-payment of dues, fees, or for the violation of any provision of these bylaws.”
“Annual tax filing is presented in depth to the financial committee. A summary is presented to the membership at an annual in person meeting as required by the by-laws. Members are encouraged to ask questions and are offered access financial reports at any point.”
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/Desc | 0 | THE IOWA CRAFT BREW FESTIVAL IS HOSTED BY THE IOWA BREWERS GUILD AND IS THE LARGEST CRAFT BEER AND CIDER FESTIVAL IN THE STATE OF IOWA. THE EVENT IS A SHOWCASE FOR THE BEST IN IOWA BREWING AND GROWS EVERY YEAR. ATTRACTING MORE THAN 3,000 FESTIVAL GOERS FROM 22 STATES, THE ANNUAL EVENT ALLOWS BOTH LARGE AND SMALL MEMBERS OF IBG TO REACH NEW CUSTOMERS AND FANS FROM AROUND THE MIDWEST. THE EVENT HAS GROWN EVERY YEAR AND WILL CONTINUE TO BE ONE OF THE STRONGEST WAYS FOR IBG TO CONTINUE TO ELEVATE THE QUALITY PRODUCT BEING MADE IN IOWA AND REINFORCING THE BREWED IN IOWA BRAND. |
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| IRS990/MissionDesc | 0 | THE IOWA BREWERS GUILD IS ORGANIZED AND OPERATED EXCLUSIVELY FOR NON-PROFIT PURPOSES. THE ASSOCIATION IS ORGANIZED TO UNIFY CRAFT BREWING PROFESSIONALS, PROMOTE IOWA BEER, AND ADVOCATE FOR THE INDUSTRYS GROWTH. THE IBG ENGAGES IN LEGISLATIVE ADVOCACY AND |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LOBBYING IN THE STATE OF IOWA AND ON THE FEDERAL LEVEL TO SUPPORT PROGRESSIVE CHANGES IN LAW THAT ALLOW FOR THE GROWTH AND EXPANSION OF IOWA CRAFT BREWING. IBG ALSO PROVIDES ANNUAL EDUCATION OPPORTUNITIES FOR ITS MEMBERS THROUGH SEMINARS AND A CONFERENCE TO HELP THE GROWTH AND STABILITY OF THE INDUSTRY AS WELL AS THE QUALITY OF PRODUCT BEING MANUFACTURED. FINALLY, IBG WORKS TO SHOWCASE IOWA CRAFT BEVERAGES THROUGH MULTIPLE FESTIVALS INCLUDING THE IOWA CRAFT BREW FESTIVAL AND THROUGH MEDIA APPEARANCES. IBG MEMBERS RECEIVE REGULAR INFORMATIVE COMMUNICATION ON THE STATUS OF THE INDUSTRY, COLLABORATIVE EVENTS, AND OPPORTUNITIES FOR ENGAGEMENT AND NETWORKING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SECTION 1. NINETY DAYS PRIOR TO THE ANNUAL GENERAL MEMBERSHIP MEETING, THE OFFICERS SHALL APPOINT A NOMINATION COMMITTEE OF THREE MEMBERS, NOT MORE THAN ONE OF WHOM SHALL BE A MEMBER OF THE EXISTING BOARD OF DIRECTORS. THE NOMINATION COMMITTEE SHALL ENSURE THAT MEMBERS HAVE AN OPPORTUNITY TO SUBMIT NAMES FOR CONSIDERATION PRIOR TO MAKING ITS FINAL NOMINATION. SECTION 2. NOMINATION SHALL BE SUBMITTED TO THE MEMBERSHIP AT LEAST THIRTY DAYS IN ADVANCE OF THE ANNUAL MEETING. DIRECTORS OF THE BOARD ARE INDIVIDUAL REPRESENTATIVES OF THE MEMBER ORGANIZATION AND NOT THE MEMBER ENTITIES THEMSELVES. THERE SHALL BE NO MORE THAN ONE INDIVIDUAL REPRESENTATIVE NOMINATED PER BREWING ORGANIZATION. SECTION 3. ANY REGULAR MEMBER SHALL HAVE THE RIGHT TO NOMINATE A CANDIDATE INCLUDING HIMSELF, BY NOTIFYING THE ASSOCIATION PRIOR TO THIRTY DAYS BEFORE THE ELECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 1. MEMBERSHIP MEMBERSHIP SHALL BE OPEN AND AVAILABLE TO ANY INDIVIDUAL, PARTNERSHIP, OR CORPORATION WHO PAYS THE MEMBERSHIP DUES AS MAY BE ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS AND IS ACTIVELY ENGAGED IN THE PRODUCTION OF BEER WITHIN THE STATE IF IOWA. 2. DEFINITION OF A REGULAR MEMBER A BREWING ORGANIZATION THAT BREWS COMMON BRANDS, NAMES, AND FORMULAS AT A FACILITY IN IOWA WHICH IT OWNS A MAJORITY INTEREST. IF THERE IS MORE THAN ONE BREWING ORGANIZATION INVOLVED IN A BREWING FACILITY, THE ONE HOLDING A MAJORITY INTEREST IS ELIGIBLE FOR REGULAR MEMBERSHIP. THE MEMBER MUST HOLD EITHER A CLASS A OR SPECIAL CLASS A LICENSE UNDER IOWA CODE SECTION 123.127 ET AL AND BREW A PRODUCT DEFINED AS BEER UNDER IOWA LAW. THE BREWERY MUST QUALIFY FOR THE FEDERAL EXCISE TAX EXEMPTION APPLICABLE TO BREWERS PRODUCING NO MORE THAN 2 MILLION BARRELS OF PRODUCT A YEAR. A CONTRACT BREWER WHO DOES NOT OWN A MAJORITY INTEREST IN A BREWING FACILITY IN IOWA IS NOT ELIGIBLE FOR A REGULAR MEMBERSHIP. NOTWITHSTANDING THE ABOVE, AN ORGANIZATION WHO DERIVES GREATER THAN 50 OF ITS REVENUES FROM SALES ASSOCIATED WITH THE DISTRIBUTION OF PRODUCTS PRODUCED BY OTHER LICENSE HOLDERS OR OUT-OF-STATE ENTITIES IS NOT ELIGIBLE FOR MEMBERSHIP. 3. DEFINITION OF AN ASSOCIATE MEMBER TRADESMEN AND SUPPLIERS DOING BUSINESS WITH THE BREWING INDUSTRY OR ANY INDIVIDUAL, PARTNERSHIP, OR CORPORATION IN AN ALLIED INDUSTRY OR ENDEAVOR MAY BE ADMITTED AS A NON-VOTING ASSOCIATE MEMBER. AN ASSOCIATE WILL PAY MINIMUM DUES AS SET BY THE BOARD OF DIRECTORS. THERE ARE NO VOTING RIGHTS FOR ASSOCIATE MEMBERS. AN ASSOCIATE MEMBER IS NOT ELIGIBLE TO BE ELECTED TO THE BOARD OF DIRECTORS. 4. DEFINITION OF A RETAIL MEMBER RETAIL LICENSEES WHO SELL IOWA BEER AND ARE DEEMED APPROPRIATE BY THE BOARD OF DIRECTORS MAY BE ADMITTED AS A NON-VOTING RETAIL MEMBER. A RETAIL MEMBER WILL PAY MINIMUM DUES AS SET BY THE BOARD OF DIRECTORS. THERE ARE NO VOTING RIGHTS FOR RETAIL MEMBERS. A RETAIL MEMBER IS NOT ELIGIBLE TO BE ELECTED TO THE BOARD OF DIRECTORS. 5. DEFINITION OF AN ENTHUSIAST MEMBER BEER ENTHUSIASTS MAY BE ADMITTED AS A NON-VOTING ENTHUSIAST MEMBER. AN ENTHUSIAST MEMBER WILL PAY MINIMUM DUES AS SET BY THE BOARD OF DIRECTORS. THERE ARE NO VOTING RIGHTS FOR ENTHUSIAST MEMBERS. AN ENTHUSIAST MEMBER IS NOT ELIGIBLE TO BE ELECTED TO THE BOARD OF DIRECTORS. 6. RESIGNATION ANY MEMBER IN GOOD STANDING MAY RESIGN FROM THE ASSOCIATION UPON DELIVERY OF A WRITTEN NOTICE TO THE ASSOCIATION BEFORE THE EFFECTIVE DATE OF THE RESIGNATION. THE RESIGNING MEMBER IS RESPONSIBLE FOR DUES ASSESSED UP TO THE EFFECTIVE DATE OF THE RESIGNATION. 7. EXPULSION A MEMBER MAY BE SUSPENDED OR EXPELLED FROM MEMBERSHIP BY ACTION OF THE BOARD OF DIRECTORS FOR NON-PAYMENT OF DUES, FEES, OR FOR THE VIOLATION OF ANY PROVISION OF THESE BYLAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SECTION 1. NINETY DAYS PRIOR TO THE ANNUAL GENERAL MEMBERSHIP MEETING, THE OFFICERS SHALL APPOINT A NOMINATION COMMITTEE OF THREE MEMBERS, NOT MORE THAN ONE OF WHOM SHALL BE A MEMBER OF THE EXISTING BOARD OF DIRECTORS. THE NOMINATION COMMITTEE SHALL ENSURE THAT MEMBERS HAVE AN OPPORTUNITY TO SUBMIT NAMES FOR CONSIDERATION PRIOR TO MAKING ITS FINAL NOMINATION. SECTION 2. NOMINATION SHALL BE SUBMITTED TO THE MEMBERSHIP AT LEAST THIRTY DAYS IN ADVANCE OF THE ANNUAL MEETING. DIRECTORS OF THE BOARD ARE INDIVIDUAL REPRESENTATIVES OF THE MEMBER ORGANIZATION AND NOT THE MEMBER ENTITIES THEMSELVES. THERE SHALL BE NO MORE THAN ONE INDIVIDUAL REPRESENTATIVE NOMINATED PER BREWING ORGANIZATION. SECTION 3. ANY REGULAR MEMBER SHALL HAVE THE RIGHT TO NOMINATE A CANDIDATE INCLUDING HIMSELF, BY NOTIFYING THE ASSOCIATION PRIOR TO THIRTY DAYS BEFORE THE ELECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SECTION 1. THE BOARD MAY CREATE COMMITTEES AS NEEDED, SUCH AS FUNDRAISING,TECHNICAL FINANCE, ETC. THE BOARD PRESIDENT APPOINTS ALL COMMITTEE CHAIRS. SECTION 2. FINANCE COMMITTEE. THE TREASURER IS CHAIR OF THE FINANCE COMMITTEE, WHICH INCLUDES AT LEAST ONE OTHER BOARD MEMBER. THE FINANCE COMMITTEE IS RESPONSIBLE FOR DEVELOPING AND REVIEWING FISCAL PROCEDURES, AND ANNUAL BUDGET WITH STAFF AND OTHER BOARD MEMBERS. THE BOARD MUST APPROVE THE BUDGET. THE FISCAL YEAR SHALL BE JULY 1 TO JUNE 30. THE FINANCIAL RECORDS OF THE ORGANIZATION ARE PUBLIC INFORMATION, AND SHALL BE MADE AVAILABLE TO THE MEMBERSHIP AND BOARD MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ANNUAL TAX FILING IS PRESENTED IN DEPTH TO THE FINANCIAL COMMITTEE. A SUMMARY IS PRESENTED TO THE MEMBERSHIP AT AN ANNUAL IN PERSON MEETING AS REQUIRED BY THE BY-LAWS. MEMBERS ARE ENCOURAGED TO ASK QUESTIONS AND ARE OFFERED ACCESS FINANCIAL REPORTS AT ANY POINT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION USES AN ANNUAL QUESTIONNAIRE AND STATEMENT FOR ALL OF THEIR BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, WHO ARE ALL INDEPENDENT FOR COMPENSATION PURPOSES. THE BOARD USES OUTSIDE DATA AND DOCUMENTS DISCUSSION AND DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part III, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IV, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, Line 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, Line 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part III, Section B, Line 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, Line 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, Line N/A |
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