Civic Intelligence

Ohio Soft Drink Association

990 • Fiscal year 2023 • EIN 31-4268930

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 27, 2024

1170 Old Henderson Road STE 201Columbus, OH 43220

(614) 442-1803

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.00x

Higher debt load relative to revenue than 50% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

99th percentile

$215,859

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 47.8% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

24%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.1%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$254,027

Up $49,537 (+24%) from 2022

Net Assets

Up

$252,033

Up $47,543 (+23%) from 2022

Liabilities

Up

$1,994

Up $1,994 from 2022

Revenue

Up

$451,411

Up $25,898 (+6.1%) from 2022

Expenses

Up

$403,868

Up $29,745 (+8.0%) from 2022

Net Income

Down

$47,543

Down $3,847 (-7.5%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $57,978Liabilities 2012: $0Net Assets 2012: $57,9782012Assets 2013: $62,247Liabilities 2013: $0Net Assets 2013: $62,2472013Assets 2014: $64,834Liabilities 2014: $0Net Assets 2014: $64,8342014Assets 2015: $52,615Liabilities 2015: $0Net Assets 2015: $52,6152015Assets 2016: $31,054Liabilities 2016: $0Net Assets 2016: $31,0542016Assets 2017: $12,175Liabilities 2017: $0Net Assets 2017: $12,1752017Assets 2019: $44,535Liabilities 2019: $0Net Assets 2019: $44,5352019Assets 2020: $109,224Liabilities 2020: $0Net Assets 2020: $109,2242020Assets 2021: $153,100Liabilities 2021: $0Net Assets 2021: $153,1002021Assets 2022: $204,490Liabilities 2022: $0Net Assets 2022: $204,4902022Assets 2023: $254,027Liabilities 2023: $1,994Net Assets 2023: $252,0332023Assets 2024: $382,451Liabilities 2024: $997Net Assets 2024: $381,4542024

Highlighted filing

2023

Assets$254,027
Liabilities$1,994
Net Assets$252,033

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $331,3132012Revenue 2013: $299,326Expenses 2013: $295,057Net Income 2013: $4,2692013Revenue 2014: $309,178Expenses 2014: $306,591Net Income 2014: $2,5872014Revenue 2015: $299,753Expenses 2015: $311,972Net Income 2015: -$12,2192015Revenue 2016: $299,143Expenses 2016: $320,704Net Income 2016: -$21,5612016Revenue 2017: $309,129Expenses 2017: $328,008Net Income 2017: -$18,8792017Revenue 2019: $375,729Expenses 2019: $354,972Net Income 2019: $20,7572019Revenue 2020: $387,242Expenses 2020: $322,553Net Income 2020: $64,6892020Revenue 2021: $405,599Expenses 2021: $361,723Net Income 2021: $43,8762021Revenue 2022: $425,513Expenses 2022: $374,123Net Income 2022: $51,3902022Revenue 2023: $451,411Expenses 2023: $403,868Net Income 2023: $47,5432023Revenue 2024: $545,789Expenses 2024: $416,368Net Income 2024: $129,4212024

Highlighted filing

2023

Revenue$451,411
Expenses$403,868
Net Income$47,543
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 27, 2024
Return Version
2023v5.0
Gross Receipts
$451,411
Mission and Program Overview

Mission

The ohio soft drink association is dedicated to promoting the preservation and advancement of ohio's non-alcoholic beverage industry. The ohio soft drink association is the voice for bottling firms, manufacturers and beverage companies across ohio. Osda's work creates a unified body within the beverage industry to support legislative and regulatory issues affecting the industry, while supplying the public and policymakers with timely and accurate information.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$204,449$254,027▲ $49,578
Land, Buildings, and Equipment, Net$41--
Total Assets$204,490$254,027▲ $49,537
Liabilities
Accounts Payable and Accrued Expenses-$1,994-
Total Liabilities$0$1,994▲ $1,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$204,490$252,033▲ $47,543
Total Net Assets Fund Balance$204,490$252,033▲ $47,543
Total Liabilities and Net Assets / Fund Balance$204,490$254,027▲ $49,537

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$8,763$8,763
Equipment-$6,411$6,411
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly McConvilleExecutive DirectorFT$201,833$14,026$215,859

Board Members and Trustees

NameTitle
Frank BudaPresident
Sam MeinerVice President
John RybarczykBoard Member
Katy FondeBoard Member
Mike EichnerBoard Member
Orlando McDonaldBoard Member
Rick KaplanBoard Member
Shana JonesBoard Member
Todd MartyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$451,349
Investment Income
$62
Other Revenue
$0
Change in Net Assets
$47,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$285,698
Other Expenses$113,170
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$215,859--$215,859
Other Salaries and Wages$52,775--$52,775
Fees for Services Other$48,000--$48,000
Conferences and Meetings$19,136--$19,136
Payroll Taxes$17,064--$17,064
Occupancy$14,157--$14,157
Advertising$7,728--$7,728
Grants to Domestic Orgs$5,000--$5,000
Office Expenses$4,111--$4,111
Fees for Services Accounting$3,300--$3,300
Travel$3,091--$3,091
Information Technology$2,640--$2,640
Other Expenses$2,409--$2,409
Insurance$578--$578
Depreciation Depletion$41--$41
Total Functional Expenses$403,868$0$0$403,868
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
Current Year Nondeductible Lobbying and Political Cost$90,599
Total Nondeductible Lobbying and Political Cost$90,599
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 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
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Members include all nonalcoholic beverage bottlers and distributors in ohio as represented by companies comprising the governing board.

Committee meeting documentation Part VI line 8B

There are no separate committees with authority to act on behalf of the governing board.

Form 990 governing body review Part VI line 11

The ohio beverage association executive director and executive assistant review the form 990. A compilation is provided to all members of the governing body at the next scheduled board of directors meeting. A copy of the 990 is kept on file at the ohio beverage association and is available for the governing bodys inspection.

Conflict of interest policy compliance Part VI line 12C

Annually, at the summer board of directors meeting, all members of the governing board are required to complete and sign a conflict of interest disclosure form.

CEO executive director top management comp Part VI line 15A

Governing board conducts an annual review of the executive director using a formal evaluation tool. The compensation level is reviewed using peer salary information from a survey by the ohio society of association executives. All review discussions and the final decisions of the board are documented and filed in the minutes book.

Form 990 availability to public Part VI line 18

The form 990 is available for public inspection upon request. Further, the form 990 is available for public inspection via anothers website, www.guidestar.org.

Governing documents etc available to public Part VI line 19

All documents are retained in the association office. Requests for any documents are vetted by association legal counsel.

Filing and Contact Details

Filer

Filer Name
Ohio Beverage Association
EIN
31-4268930
Address
1170 Old Henderson Road STE 201, Columbus, OH 43220

Signing Officer

Name
Kimberly McConville
Title
Executive Direc
Phone
6144421803
Signed
2024-03-27
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
9

Preparer

Firm
Lisa Van Horne
Address
550 S Cleveland Ave Ste G, Westerville, OH 43081
Preparer
Lisa Van Horne
Phone
6148181040
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Consulting $48,000.

Part III response or note to any other line in Part III

The ohio beverage association is dedicated to promoting the preservation and advancement of ohios nonalcoholic beverage industry. The ohio beverage association is the voice for bottling firms, manufacturers and beverage companies across ohio. Ohio beverage associations work creates a unified body within the beverage industry to support legislative and regulatory issues affecting the industry, while supplying the public and policymakers with timely and accurate information.

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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06411
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08763
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08763
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IRS990ScheduleJ/CompensationSurveyInd0X
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0201833
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06235
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt07791
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kimberly McConville
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0215859
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS INCLUDE ALL NONALCOHOLIC BEVERAGE BOTTLERS AND DISTRIBUTORS IN OHIO AS REPRESENTED BY COMPANIES COMPRISING THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO SEPARATE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OHIO BEVERAGE ASSOCIATION EXECUTIVE DIRECTOR AND EXECUTIVE ASSISTANT REVIEW THE FORM 990. A COMPILATION IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY AT THE NEXT SCHEDULED BOARD OF DIRECTORS MEETING. A COPY OF THE 990 IS KEPT ON FILE AT THE OHIO BEVERAGE ASSOCIATION AND IS AVAILABLE FOR THE GOVERNING BODYS INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, AT THE SUMMER BOARD OF DIRECTORS MEETING, ALL MEMBERS OF THE GOVERNING BOARD ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING BOARD CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR USING A FORMAL EVALUATION TOOL. THE COMPENSATION LEVEL IS REVIEWED USING PEER SALARY INFORMATION FROM A SURVEY BY THE OHIO SOCIETY OF ASSOCIATION EXECUTIVES. ALL REVIEW DISCUSSIONS AND THE FINAL DECISIONS OF THE BOARD ARE DOCUMENTED AND FILED IN THE MINUTES BOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FURTHER, THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION VIA ANOTHERS WEBSITE, WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS ARE RETAINED IN THE ASSOCIATION OFFICE. REQUESTS FOR ANY DOCUMENTS ARE VETTED BY ASSOCIATION LEGAL COUNSEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Consulting $48,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE OHIO BEVERAGE ASSOCIATION IS DEDICATED TO PROMOTING THE PRESERVATION AND ADVANCEMENT OF OHIOS NONALCOHOLIC BEVERAGE INDUSTRY. THE OHIO BEVERAGE ASSOCIATION IS THE VOICE FOR BOTTLING FIRMS, MANUFACTURERS AND BEVERAGE COMPANIES ACROSS OHIO. OHIO BEVERAGE ASSOCIATIONS WORK CREATES A UNIFIED BODY WITHIN THE BEVERAGE INDUSTRY TO SUPPORT LEGISLATIVE AND REGULATORY ISSUES AFFECTING THE INDUSTRY, WHILE SUPPLYING THE PUBLIC AND POLICYMAKERS WITH TIMELY AND ACCURATE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part III response or note to any other line in Part III
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0204490
IRS990/TotalAssetsEOYAmt0254027
IRS990/TotalAssetsGrp/BOYAmt0204490
IRS990/TotalAssetsGrp/EOYAmt0254027
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0403868
IRS990/TotalFunctionalExpensesGrp/TotalAmt0403868
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01994
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01994
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0204490
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0252033
IRS990/TotalOtherCompensationAmt014026
IRS990/TotalProgramServiceExpensesAmt0403868
IRS990/TotalProgramServiceRevenueAmt0451349
IRS990/TotalReportableCompFromOrgAmt0201833
IRS990/TotalRevenueGrp/ExclusionAmt062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0451349
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0451411
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0204490
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0254027
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03091
IRS990/TravelGrp/TotalAmt03091
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.ohiobeverage.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kimberly McConville
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum06144421803
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Ohio Beverage Association
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0314268930
ReturnHeader/Filer/USAddress/AddressLine1Txt01170 Old Henderson Road STE 201
ReturnHeader/Filer/USAddress/CityNm0Columbus
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043220
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271607593
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lisa Van Horne
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 S Cleveland Ave Ste G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westerville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043081
ReturnHeader/PreparerPersonGrp/PhoneNum06148181040
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Van Horne
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-04-09T16:37:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Kimberly
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0McConville
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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