Civic Intelligence

Ohio Craft Brewers Association

EIN 26-1606635 • 501(c)6 • Columbus, OH

Profile

Form 990, part i, line 1: our mission: to promote, preserve, diversify and unify ohio's craft brewing industry. Our vision: the ohio craft brewers association (ocba) is recognized as the industry leader for preserving the art of making high-quality, unique craft beer. To sponsor beer tasting events open to the public at various locations throughout ohio. Form 990, part iii, line 1, description of organization mission: voice for craft brewers across the state. Ohio craft beer industry prospers and evolves because of the ocba's advocacy. The craft beer industry contributes to systemic, local community development by driving economic and job growth, while creating experiences that bring people together. The ocba serves as a beacon for local production and manufacturing through craft beer, resulting in diverse product choices for consumers. The ocba works to create a more inclusive craft brewing community.

PO Box 8249Columbus, OH 43201

www.ohiocraftbeer.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-1.4%

Higher net margin than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$103,681

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

34th percentile

-1.8%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-12%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$721,635

Down $13,151 (-1.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$721,635

Down $13,151 (-1.8%) from 2023

Revenue

Down

$818,831

Down $114,314 (-12%) from 2023

Expenses

Down

$830,573

Down $66,564 (-7.4%) from 2023

Net Income

Down

-$11,742

Down $47,750 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $134,274Liabilities 2015: $0Net Assets 2015: $134,2742015Assets 2016: $207,181Liabilities 2016: $0Net Assets 2016: $207,1812016Assets 2017: $242,548Liabilities 2017: $0Net Assets 2017: $242,5482017Assets 2018: $395,025Liabilities 2018: $0Net Assets 2018: $395,0252018Assets 2019: $429,729Liabilities 2019: $0Net Assets 2019: $429,7292019Assets 2020: $495,914Liabilities 2020: $0Net Assets 2020: $495,9142020Assets 2021: $612,447Liabilities 2021: $0Net Assets 2021: $612,4472021Assets 2022: $693,450Liabilities 2022: $0Net Assets 2022: $693,4502022Assets 2023: $734,786Liabilities 2023: $0Net Assets 2023: $734,7862023Assets 2024: $721,635Liabilities 2024: $0Net Assets 2024: $721,6352024

Highlighted filing

2024

Assets$721,635
Liabilities$0
Net Assets$721,635

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $327,943Expenses 2015: $238,674Net Income 2015: $89,2692015Revenue 2016: $458,190Expenses 2016: $385,283Net Income 2016: $72,9072016Revenue 2017: $588,739Expenses 2017: $553,372Net Income 2017: $35,3672017Revenue 2018: $705,788Expenses 2018: $552,611Net Income 2018: $153,1772018Revenue 2019: $656,588Expenses 2019: $623,442Net Income 2019: $33,1462019Revenue 2020: $524,345Expenses 2020: $458,688Net Income 2020: $65,6572020Revenue 2021: $471,577Expenses 2021: $350,579Net Income 2021: $120,9982021Revenue 2022: $752,811Expenses 2022: $634,911Net Income 2022: $117,9002022Revenue 2023: $933,145Expenses 2023: $897,137Net Income 2023: $36,0082023Revenue 2024: $818,831Expenses 2024: $830,573Net Income 2024: -$11,7422024

Highlighted filing

2024

Revenue$818,831
Expenses$830,573
Net Income-$11,742

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$818,831
Mission and Program Overview

Mission

To unify ohio craft breweries through the exchange of beer brewing methodology and practices among the members and to promote ohio crafted beer sales through marketing and scheduled events.

Form 990, part i, line 1: our mission: to promote, preserve, diversify and unify ohio's craft brewing industry. Our vision: the ohio craft brewers association (ocba) is recognized as the industry leader for preserving the art of making high-quality, unique craft beer. To sponsor beer tasting events open to the public at various locations throughout ohio. Form 990, part iii, line 1, description of organization mission: voice for craft brewers across the state. Ohio craft beer industry prospers and evolves because of the ocba's advocacy. The craft beer industry contributes to systemic, local community development by driving economic and job growth, while creating experiences that bring people together. The ocba serves as a beacon for local production and manufacturing through craft beer, resulting in diverse product choices for consumers. The ocba works to create a more inclusive craft brewing community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$411,807$429,981▲ $18,174
Cash and Non-Interest-Bearing Accounts$322,554$291,229▼ $31,325
Total Assets$734,786$721,635▼ $13,151
Other Assets Total$425$425→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$734,786$721,635▼ $13,151
Total Net Assets Fund Balance$734,786$721,635▼ $13,151
Total Liabilities and Net Assets / Fund Balance$734,786$721,635▼ $13,151
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary MacdonaldExecutive DiFT$103,681$103,681

Board Members and Trustees

NameTitle
Alan SzuterBoard Presid
Melissa DallasBoard Secret
Adam BennerBoard Treasu
Jason MooreBoard Vice P
Aspasia LyrasDirector
Bobby SlatteryDirector
Carmone MacfarlaneDirector
Dave SutulaDirector
Jamey RatcliffeDirector
Janae ChaneyDirector
Steve FormanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$768,341
Investment Income
$27,152
Other Revenue
$23,338
Change in Net Assets
$-11,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$561,783
Salaries, Compensation, and Employee Benefits$268,381
Grants and Similar Amounts Paid$409
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,307$36,626-$176,933
Fees for Services Lobbying-$91,120-$91,120
Advertising$74,886--$74,886
Current Officers, Directors, Trustees, and Key Employees$65,462--$65,462
Information Technology-$26,435-$26,435
Payroll Taxes$19,145--$19,145
Conferences and Meetings-$16,881-$16,881
Travel$6,188$8,062-$14,250
Pension Plan Contributions$6,841--$6,841
Office Expenses-$6,505-$6,505
Insurance-$5,824-$5,824
Occupancy-$4,472-$4,472
Fees for Service Investment Mgmnt Fees-$3,946-$3,946
All Other Expenses$1,063$2,209-$3,272
Other Expenses$5,700$2,952-$2,952
Fees for Services Accounting-$1,518-$1,518
Grants to Domestic Orgs$409--$409
Total Functional Expenses$619,256$211,317$0$830,573
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$119,269
Current Year Nondeductible Lobbying and Political Cost$90,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members are made up of breweries and trade allies. Craft brewery members may vote on association matters. Allied members, wholesale members, enthusiast members, and brewery-in-planning members are all non-voting.

Form 990, Page 6, Part VI, Line 7A

Craft brewery members nominate and elect the board of directors.

Form 990, Page 6, Part VI, Line 7B

Amendments to the bylaws must be approved by a majority vote of two-thirds of the craft brewery members.

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is emailed to the board of directors subject to approval before filing.

Form 990, Page 6, Part VI, Line 12C

All board members are required to disclose annually any conflicts of interest. Management reviews the conflict of interest questionnaires throughout the year. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the board of directors, and members of committees, or employees with board-delegated powers considering the proposed transaction or arrangement. The board shall review each member questionnaire and any other disclosures regarding financial interests of its members. After disclosure of the financial interest, the interested person shall leave the board meeting while the remaining board members discuss and vote on whether a conflict of interest exists. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable effort a more advantageous transaction or arrangement from a person or entity that would not produce a conflict of interest. The interested person shall not be present in the room during the determination.

Form 990, Page 6, Part VI, Line 15A

At the annual retreat in august, the board reviews staff evaluations, assesses where the organization stands in relationship to the goals and objectives defined in the previous year's strategic session and discusses whether an adjustment in compensation for either/both staff members is appropriate. In determining fair compensation, the board compares staff salaries to those of people in similar positions at other guilds in the united states. The national brewers association provides benchmarking data compiled from a survey of all the brewers' guilds in the united states and the ohio craft brewers guild is defined by the brewers association as one ohio craft brewers association, inc. 26-1606635 of its top performing guilds. After significant discussion and deliberation, the board will decide on whether to adjust the compensation.

Form 990, Page 6, Part VI, Line 19

The association makes its bylaws, financial statements, conflict of interest policy, and form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Craft Brewers Association
EIN
26-1606635
Phone
6144032301
Address
PO BOX 8249, COLUMBUS, OH 43201

Signing Officer

Name
Alan Szuter
Title
Board President
Phone
6144032301
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Szuter
Formed
2007
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
220

Preparer

Firm
Schroedel Scullin & Bestic LLC
Address
196 NORTH BROAD STREET, CANFIELD, OH 44406
Preparer
Kayla a Emanuelson CPA
Phone
3305331131
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Form 990, part i, line 1: our mission: to promote, preserve, diversify and unify ohio's craft brewing industry. Our vision: the ohio craft brewers association (ocba) is recognized as the industry leader for preserving the art of making high-quality, unique craft beer. To sponsor beer tasting events open to the public at various locations throughout ohio. Form 990, part iii, line 1, description of organization mission: voice for craft brewers across the state. Ohio craft beer industry prospers and evolves because of the ocba's advocacy. The craft beer industry contributes to systemic, local community development by driving economic and job growth, while creating experiences that bring people together. The ocba serves as a beacon for local production and manufacturing through craft beer, resulting in diverse product choices for consumers. The ocba works to create a more inclusive craft brewing community.

Form 990, Page 2, Part III, Line 4D

Program service accomplishments: educate them about issues facing the nation's craft brewers. Voice for craft brewers across the state. Ohio craft beer industry prospers and evolves because of the ocba's advocacy. The craft beer industry contributes to systemic, local community development by driving economic and job growth, while creating experiences that bring people together. The ocba serves as a beacon for local production and manufacturing through craft beer, resulting in diverse product choices for consumers. The ocba works to create a more inclusive craft brewing community.

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IRS990/MissionDesc0FORM 990, PART I, LINE 1: OUR MISSION: TO PROMOTE, PRESERVE, DIVERSIFY AND UNIFY OHIO'S CRAFT BREWING INDUSTRY. OUR VISION: THE OHIO CRAFT BREWERS ASSOCIATION (OCBA) IS RECOGNIZED AS THE INDUSTRY LEADER FOR PRESERVING THE ART OF MAKING HIGH-QUALITY, UNIQUE CRAFT BEER. TO SPONSOR BEER TASTING EVENTS OPEN TO THE PUBLIC AT VARIOUS LOCATIONS THROUGHOUT OHIO. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: VOICE FOR CRAFT BREWERS ACROSS THE STATE. OHIO CRAFT BEER INDUSTRY PROSPERS AND EVOLVES BECAUSE OF THE OCBA'S ADVOCACY. THE CRAFT BEER INDUSTRY CONTRIBUTES TO SYSTEMIC, LOCAL COMMUNITY DEVELOPMENT BY DRIVING ECONOMIC AND JOB GROWTH, WHILE CREATING EXPERIENCES THAT BRING PEOPLE TOGETHER. THE OCBA SERVES AS A BEACON FOR LOCAL PRODUCTION AND MANUFACTURING THROUGH CRAFT BEER, RESULTING IN DIVERSE PRODUCT CHOICES FOR CONSUMERS. THE OCBA WORKS TO CREATE A MORE INCLUSIVE CRAFT BREWING COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0"OHIO CRAFT BREWERS CONFERENCE IN TOLEDO, JANUARY 30 - FEBRUARY 1, 2024 113 TRADE SHOW BOOTHS 500 ATTENDEES 30 EDUCATIONAL PRESENTATIONS (ADDED TRADE SHOW TIME) NET INCOME 23,750
IRS990/ProgSrvcAccomActy3Grp/Desc0"COLLABORATION BEER "FROM THE HEART" RAISED 28,000 SPONSORED BY CROSBY, ORIGIN MALT, BLUE LABEL DIGITAL, LEMONGRENADE 58 PARTICIPATING BREWERIES CUSTOM BRANDED GLASSWARE 876 GLASSES SOLD
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROGRAM SERVICE ACCOMPLISHMENTS: EDUCATE THEM ABOUT ISSUES FACING THE NATION'S CRAFT BREWERS. VOICE FOR CRAFT BREWERS ACROSS THE STATE. OHIO CRAFT BEER INDUSTRY PROSPERS AND EVOLVES BECAUSE OF THE OCBA'S ADVOCACY. THE CRAFT BEER INDUSTRY CONTRIBUTES TO SYSTEMIC, LOCAL COMMUNITY DEVELOPMENT BY DRIVING ECONOMIC AND JOB GROWTH, WHILE CREATING EXPERIENCES THAT BRING PEOPLE TOGETHER. THE OCBA SERVES AS A BEACON FOR LOCAL PRODUCTION AND MANUFACTURING THROUGH CRAFT BEER, RESULTING IN DIVERSE PRODUCT CHOICES FOR CONSUMERS. THE OCBA WORKS TO CREATE A MORE INCLUSIVE CRAFT BREWING COMMUNITY.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0"IN 2024, THE OCBA CONTINUED PURSUING A CHANGE TO THE OHIO ALCOHOLIC BEVERAGE FRANCHISE ACT OF 1974 WHICH GOVERNS THE RELATIONSHIP BETWEEN A BREWERY AND THEIR WHOLESALE BEER DISTRIBUTOR. THIS EFFORT INVOLVED INTENSIVE LOBBYING ON THE PART OF OUR EXISTING GOVERNMENT AFFAIRS FIRM AND THE PUBLIC RELATIONS ARM OF THAT FIRM. FOUR OCBA MEMBERS PARTICIPATED IN A HILL CLIMB WHERE THEY MET WITH REPRESENTATIVES FROM TEN DIFFERENT OFFICES TO DISCUSS THE USPS SHIPPING EQUITY ACT (H.R.3287), WHICH IS AIMED AT GIVING OHIO'S SMALL BREWERIES OPTIONS FOR THEIR SHIPPING PARTNERS. WE ALSO HOSTED A STATEHOUSE DAY ATTENDED BY MORE THAN 60 BREWERY OWNERS AND EMPLOYEES AND CONTINUED ADVOCATING FOR HOUSE BILL 306 AND SENATE BILL 138 WHICH ARE STILL IN THEIR RESPECTIVE COMMITTEES. IF SUCCESSFUL, EITHER OF THESE BILLS WOULD REMOVE BREWERIES WHO PRODUCE FEWER THAN 250,000 BARRELS OF BEER PER YEAR FROM THE DEFINITION OF MANUFACTURERS TO WHOM FRANCHISE LAW APPLIES. THE CHANGE WOULD COVER ALL BUT OUR LARGEST BREWERY MEMBER AND ENABLE BREWERIES TO DIRECTLY NEGOTIATE THEIR CONTRACTS WITH WHOLESALE BEER DISTRIBUTORS OUTSIDE OF THE CONFINES OF FRANCHISE LAW WHICH REQUIRES AUTOMATICALLY RENEWING CONTRACTS AND PROVING "JUST CAUSE" IN A COURT OF LAW TO OTHERWISE TERMINATE THE RELATIONSHIP.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART I, LINE 1: OUR MISSION: TO PROMOTE, PRESERVE, DIVERSIFY AND UNIFY OHIO'S CRAFT BREWING INDUSTRY. OUR VISION: THE OHIO CRAFT BREWERS ASSOCIATION (OCBA) IS RECOGNIZED AS THE INDUSTRY LEADER FOR PRESERVING THE ART OF MAKING HIGH-QUALITY, UNIQUE CRAFT BEER. TO SPONSOR BEER TASTING EVENTS OPEN TO THE PUBLIC AT VARIOUS LOCATIONS THROUGHOUT OHIO. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: VOICE FOR CRAFT BREWERS ACROSS THE STATE. OHIO CRAFT BEER INDUSTRY PROSPERS AND EVOLVES BECAUSE OF THE OCBA'S ADVOCACY. THE CRAFT BEER INDUSTRY CONTRIBUTES TO SYSTEMIC, LOCAL COMMUNITY DEVELOPMENT BY DRIVING ECONOMIC AND JOB GROWTH, WHILE CREATING EXPERIENCES THAT BRING PEOPLE TOGETHER. THE OCBA SERVES AS A BEACON FOR LOCAL PRODUCTION AND MANUFACTURING THROUGH CRAFT BEER, RESULTING IN DIVERSE PRODUCT CHOICES FOR CONSUMERS. THE OCBA WORKS TO CREATE A MORE INCLUSIVE CRAFT BREWING COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICE ACCOMPLISHMENTS: EDUCATE THEM ABOUT ISSUES FACING THE NATION'S CRAFT BREWERS. VOICE FOR CRAFT BREWERS ACROSS THE STATE. OHIO CRAFT BEER INDUSTRY PROSPERS AND EVOLVES BECAUSE OF THE OCBA'S ADVOCACY. THE CRAFT BEER INDUSTRY CONTRIBUTES TO SYSTEMIC, LOCAL COMMUNITY DEVELOPMENT BY DRIVING ECONOMIC AND JOB GROWTH, WHILE CREATING EXPERIENCES THAT BRING PEOPLE TOGETHER. THE OCBA SERVES AS A BEACON FOR LOCAL PRODUCTION AND MANUFACTURING THROUGH CRAFT BEER, RESULTING IN DIVERSE PRODUCT CHOICES FOR CONSUMERS. THE OCBA WORKS TO CREATE A MORE INCLUSIVE CRAFT BREWING COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ARE MADE UP OF BREWERIES AND TRADE ALLIES. CRAFT BREWERY MEMBERS MAY VOTE ON ASSOCIATION MATTERS. ALLIED MEMBERS, WHOLESALE MEMBERS, ENTHUSIAST MEMBERS, AND BREWERY-IN-PLANNING MEMBERS ARE ALL NON-VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CRAFT BREWERY MEMBERS NOMINATE AND ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMENDMENTS TO THE BYLAWS MUST BE APPROVED BY A MAJORITY VOTE OF TWO-THIRDS OF THE CRAFT BREWERY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A DRAFT OF THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS SUBJECT TO APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY CONFLICTS OF INTEREST. MANAGEMENT REVIEWS THE CONFLICT OF INTEREST QUESTIONNAIRES THROUGHOUT THE YEAR. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF DIRECTORS, AND MEMBERS OF COMMITTEES, OR EMPLOYEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD SHALL REVIEW EACH MEMBER QUESTIONNAIRE AND ANY OTHER DISCLOSURES REGARDING FINANCIAL INTERESTS OF ITS MEMBERS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE REMAINING BOARD MEMBERS DISCUSS AND VOTE ON WHETHER A CONFLICT OF INTEREST EXISTS. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORT A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT PRODUCE A CONFLICT OF INTEREST. THE INTERESTED PERSON SHALL NOT BE PRESENT IN THE ROOM DURING THE DETERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AT THE ANNUAL RETREAT IN AUGUST, THE BOARD REVIEWS STAFF EVALUATIONS, ASSESSES WHERE THE ORGANIZATION STANDS IN RELATIONSHIP TO THE GOALS AND OBJECTIVES DEFINED IN THE PREVIOUS YEAR'S STRATEGIC SESSION AND DISCUSSES WHETHER AN ADJUSTMENT IN COMPENSATION FOR EITHER/BOTH STAFF MEMBERS IS APPROPRIATE. IN DETERMINING FAIR COMPENSATION, THE BOARD COMPARES STAFF SALARIES TO THOSE OF PEOPLE IN SIMILAR POSITIONS AT OTHER GUILDS IN THE UNITED STATES. THE NATIONAL BREWERS ASSOCIATION PROVIDES BENCHMARKING DATA COMPILED FROM A SURVEY OF ALL THE BREWERS' GUILDS IN THE UNITED STATES AND THE OHIO CRAFT BREWERS GUILD IS DEFINED BY THE BREWERS ASSOCIATION AS ONE OHIO CRAFT BREWERS ASSOCIATION, INC. 26-1606635 OF ITS TOP PERFORMING GUILDS. AFTER SIGNIFICANT DISCUSSION AND DELIBERATION, THE BOARD WILL DECIDE ON WHETHER TO ADJUST THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASSOCIATION MAKES ITS BYLAWS, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN SZUTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHROEDEL SCULLIN & BESTIC LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0196 NORTH BROAD STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAYLA A EMANUELSON CPA
ReturnHeader/ReturnTs02025-05-13T13:41:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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