Civic Intelligence

San Diego Brewers Guild

990 • Fiscal year 2015 • EIN 33-0761530

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 26, 2016

5965 Santa Fe Street Suite ESan Diego, CA 92109

(858) 581-7368

Siviq Scores

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

Liabilities / Assets

40th percentile

0.04x

Higher debt load relative to assets than 40% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Net Margin

96th percentile

40%

Higher net margin than 96% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Asset Growth

90th percentile

37%

Faster asset growth than 90% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

92nd percentile

38%

Faster revenue growth than 92% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$290,147

Up $78,189 (+37%) from 2014

Net Assets

Up

$279,305

Up $67,711 (+32%) from 2014

Liabilities

Up

$10,842

Up $10,478 (+2879%) from 2014

Revenue

Up

$202,724

Up $55,653 (+38%) from 2014

Expenses

Up

$121,791

Up $7,682 (+6.7%) from 2014

Net Income

Up

$80,933

Up $47,971 (+146%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $176,352Liabilities 2013: $133Net Assets 2013: $176,2192013Assets 2014: $211,958Liabilities 2014: $364Net Assets 2014: $211,5942014Assets 2015: $290,147Liabilities 2015: $10,842Net Assets 2015: $279,3052015Assets 2016: $351,418Liabilities 2016: $6,563Net Assets 2016: $344,8552016Assets 2017: $284,782Liabilities 2017: $5,900Net Assets 2017: $278,8822017Assets 2018: $231,161Liabilities 2018: $18,924Net Assets 2018: $212,2372018Assets 2019: $284,382Liabilities 2019: $46,100Net Assets 2019: $238,2822019Assets 2020: $174,911Liabilities 2020: $6,962Net Assets 2020: $167,9492020Assets 2021: $217,016Liabilities 2021: $27,882Net Assets 2021: $189,1342021Assets 2022: $172,382Liabilities 2022: $4,570Net Assets 2022: $167,8122022Assets 2023: $127,331Liabilities 2023: $14,785Net Assets 2023: $112,5462023Assets 2024: $104,653Liabilities 2024: $10,839Net Assets 2024: $93,8142024

Highlighted filing

2015

Assets$290,147
Liabilities$10,842
Net Assets$279,305

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $168,919Expenses 2013: $61,150Net Income 2013: $107,7692013Revenue 2014: $147,071Expenses 2014: $114,109Net Income 2014: $32,9622014Revenue 2015: $202,724Expenses 2015: $121,791Net Income 2015: $80,9332015Revenue 2016: $231,042Expenses 2016: $202,100Net Income 2016: $28,9422016Revenue 2017: $132,104Expenses 2017: $221,700Net Income 2017: -$89,5962017Revenue 2018: $226,853Expenses 2018: $231,696Net Income 2018: -$4,8432018Revenue 2019: $158,594Expenses 2019: $130,359Net Income 2019: $28,2352019Revenue 2020: $105,602Expenses 2020: $191,952Net Income 2020: -$86,3502020Revenue 2021: $195,221Expenses 2021: $156,051Net Income 2021: $39,1702021Revenue 2022: $145,485Expenses 2022: $180,582Net Income 2022: -$35,0972022Revenue 2023: $104,996Expenses 2023: $147,842Net Income 2023: -$42,8462023Revenue 2024: $158,291Expenses 2024: $180,283Net Income 2024: -$21,9922024

Highlighted filing

2015

Revenue$202,724
Expenses$121,791
Net Income$80,933
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 26, 2016
Return Version
2015v2.0
Gross Receipts
$530,042
Mission and Program Overview

Mission

To educate the public of the benefits of fresh local beer, promote the interests of breweries located in the areaof san diego county, and participate in community events to raise funds for charities and increase public awreness of locally available freshly brewed beer.

To educate the public of the benefits of fresh local beer, promote the interests of breweries located in the area of san diego county, and participate in community events to raise funds for charities and increase public awreness of locally available freshly brewed beer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$202,496$283,525▲ $81,029
Accounts Receivable$9,319$6,575▼ $2,744
Land, Buildings, and Equipment, Net$143$47▼ $96
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$211,958$290,147▲ $78,189
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$364$10,842▲ $10,478
Total Liabilities$364$10,842▲ $10,478
Net Assets / Fund Balance
Unrestricted Net Assets$211,594$279,305▲ $67,711
Total Net Assets Fund Balance$211,594$279,305▲ $67,711
Total Liabilities and Net Assets / Fund Balance$211,958$290,147▲ $78,189

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47$624$671
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jill DavidsonPresident
Brian ScottPresident Emeri
Mike SardinaVice President
Claudia FaulkDirector
Dan LoveDirector
Lee DoxtaderDirector
Matt RattnerDirector
Paul SangsterDirector
Todd ColburnDirector
Paige McweyExecutive Admin
David MooreSecretary
Kevin RhodesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$96,631
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$106,093
All Other Contributions
$29,756
Change in Net Assets
$80,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$31,440
Other Expenses---$10,603
Travel---$4,584
All Other Expenses---$3,629
Insurance---$2,325
Fees for Services Accounting---$2,000
Payment Travel Entrtnmnt Publicly Ofcl---$1,649
Office Expenses---$1,038
Fees for Services Legal---$675
Depreciation Depletion---$96
Total Functional Expenses$0$0$0$121,791
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$433,411
Fundraising Direct Expenses$327,318
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sdbw$169,157$169,157$111,107$58,050
Guild Festival$154,015$154,015$72,232$81,783
Total Events$433,411$433,411$327,318$106,093
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
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

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

President and one director are employed by same brewer member.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer pre-approves the tax returns and then the board of directors will review and approve the tax returns during the board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are to disclose any conflicts of interest at each board meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
San Diego Brewers Guild
EIN
33-0761530
Phone
8585817368
Address
5965 SANTA FE STREET SUITE E, SAN DIEGO, CA 92109

Signing Officer

Name
Jill Davidson
Title
President
Signed
2016-10-26
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
15

Preparer

Firm
Hinzman & Associates APC
Address
9820 Willow Creek Road Ste 270, San Diego, CA 92131
Preparer
Robert a Hinzman
Phone
8585351600
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Accrual to cash conversion = -$13222

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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/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1RENT EXPENSE
IRS990/OtherExpensesGrp/Desc2PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc3WEBSITE
IRS990/OtherExpensesGrp/TotalAmt036128
IRS990/OtherExpensesGrp/TotalAmt115720
IRS990/OtherExpensesGrp/TotalAmt211904
IRS990/OtherExpensesGrp/TotalAmt310603
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0122762
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt01649
IRS990/PYOtherExpensesAmt0114109
IRS990/PYOtherRevenueAmt024309
IRS990/PYRevenuesLessExpensesAmt032962
IRS990/PYTotalExpensesAmt0114109
IRS990/PYTotalRevenueAmt0147071
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt080933
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0624
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0671
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0327318
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01730
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt010700
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt012430
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SDBW
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GUILD FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt07100
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt07100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0169157
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0154015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0110239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0433411
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0169157
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0154015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0110239
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0433411
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0106093
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt069228
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0252567
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0111107
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt072232
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt041261
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt013960
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt055221
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT AND ONE DIRECTOR ARE EMPLOYED BY SAME BREWER MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER PRE-APPROVES THE TAX RETURNS AND THEN THE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE TAX RETURNS DURING THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members are to disclose any conflicts of interest at each board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Accrual to cash conversion = -$13222
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0211958
IRS990/TotalAssetsEOYAmt0290147
IRS990/TotalAssetsGrp/BOYAmt0211958
IRS990/TotalAssetsGrp/EOYAmt0290147
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt096631
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121791
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0364
IRS990/TotalLiabilitiesEOYAmt010842
IRS990/TotalLiabilitiesGrp/BOYAmt0364
IRS990/TotalLiabilitiesGrp/EOYAmt010842
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211594
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279305
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0202724
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0211958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0290147
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt04584
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0211594
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0279305
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0SANDIEGOBREWERSGUILD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL DAVIDSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO BREWERS GUILD

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.11$0.94$1.58$1.80$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.15$1.13$1.05$1.48$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.05$1.68$1.45$1.81$0.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.28$1.89$1.95$1.56$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.07$1.68$1.06$1.92$0.86
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.46$2.38$1.59$1.30$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.19$2.12$2.27$2.32$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.06$2.79$1.32$2.22$0.90
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.07$3.45$2.31$2.02$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.90$0.11$2.79$2.03$1.22$0.81
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$1.47$1.14$0.33
2013Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$1.69$0.61$1.08
Peer Organizations

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