Civic Intelligence

Michigan Beer & Wine Wholesalers Association Employee Benefit Trust

EIN 38-2967384 • 501(c)9 • Lansing, MI

Profile

To provide benefits and pay claims for health, dental, vision and temporary disability for participants and their dependents.

332 Townsend StLansing, MI 48933-2012

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.58x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.11x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

56th percentile

7.8%

Higher net margin than 56% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

21st percentile

-5.8%

Faster asset growth than 21% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.8%

Faster revenue growth than 44% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$3,898,059

Down $239,109 (-5.8%) from 2023

Liabilities

Down

$2,253,003

Down $1,857,549 (-45%) from 2023

Net Assets

Up

$1,645,056

Up $1,618,440 (+6081%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin56th percentile

Revenue

Up

$20,841,021

Up $948,421 (+4.8%) from 2023

Expenses

Down

$19,222,581

Down $1,427,582 (-6.9%) from 2023

Net Income

Up

$1,618,440

Up $2,376,003 (+314%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,042,721Liabilities 2010: $3,396,309Net Assets 2010: $2,646,4122010Assets 2011: $5,230,297Liabilities 2011: $101,918Net Assets 2011: $5,128,3792011Assets 2012: $6,916,640Liabilities 2012: $357Net Assets 2012: $6,916,2832012Assets 2013: $6,063,087Liabilities 2013: $196,375Net Assets 2013: $5,866,7122013Assets 2014: $5,905,466Liabilities 2014: $56,727Net Assets 2014: $5,848,7392014Assets 2015: $6,177,013Liabilities 2015: $29,810Net Assets 2015: $6,147,2032015Assets 2016: $6,505,668Liabilities 2016: $1,689,551Net Assets 2016: $4,816,1172016Assets 2017: $5,419,569Liabilities 2017: $44,853Net Assets 2017: $5,374,7162017Assets 2018: $6,294,485Liabilities 2018: $62,964Net Assets 2018: $6,231,5212018Assets 2019: $7,607,517Liabilities 2019: $436,721Net Assets 2019: $7,170,7962019Assets 2020: $5,790,189Liabilities 2020: $83,450Net Assets 2020: $5,706,7392020Assets 2021: $4,034,683Liabilities 2021: $376,356Net Assets 2021: $3,658,3272021Assets 2022: $3,445,283Liabilities 2022: $2,661,104Net Assets 2022: $784,1792022Assets 2023: $4,137,168Liabilities 2023: $4,110,552Net Assets 2023: $26,6162023Assets 2024: $3,898,059Liabilities 2024: $2,253,003Net Assets 2024: $1,645,0562024

Highlighted filing

2024

Assets$3,898,059
Liabilities$2,253,003
Net Assets$1,645,056
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $23,958,5092010Expenses 2011: $16,960,8992011Expenses 2012: $16,997,7092012Revenue 2013: $19,207,294Expenses 2013: $20,256,859Net Income 2013: -$1,049,5652013Revenue 2014: $19,211,241Expenses 2014: $19,229,214Net Income 2014: -$17,9732014Revenue 2015: $19,852,343Expenses 2015: $19,553,879Net Income 2015: $298,4642015Revenue 2016: $20,855,300Expenses 2016: $22,186,386Net Income 2016: -$1,331,0862016Revenue 2017: $22,022,396Expenses 2017: $21,463,797Net Income 2017: $558,5992017Revenue 2018: $20,607,395Expenses 2018: $19,750,590Net Income 2018: $856,8052018Revenue 2019: $18,866,676Expenses 2019: $17,927,401Net Income 2019: $939,2752019Revenue 2020: $16,418,121Expenses 2020: $17,882,178Net Income 2020: -$1,464,0572020Revenue 2021: $21,358,259Expenses 2021: $23,406,671Net Income 2021: -$2,048,4122021Revenue 2022: $22,895,238Expenses 2022: $25,769,386Net Income 2022: -$2,874,1482022Revenue 2023: $19,892,600Expenses 2023: $20,650,163Net Income 2023: -$757,5632023Revenue 2024: $20,841,021Expenses 2024: $19,222,581Net Income 2024: $1,618,4402024

Highlighted filing

2024

Revenue$20,841,021
Expenses$19,222,581
Net Income$1,618,440
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,898,059
Liabilities
$2,253,003
Net assets
$1,645,056
Revenue
$20,841,021
Expenses
$19,222,581
Net income
$1,618,440
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$2.25$1.65$20.8$19.2$1.62
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$4.11$0.03$19.9$20.7$0.76
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$2.66$0.78$22.9$25.8$2.87
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.38$3.66$21.4$23.4$2.05
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.79$0.08$5.71$16.4$17.9$1.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.61$0.44$7.17$18.9$17.9$0.94
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.29$0.06$6.23$20.6$19.8$0.86
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.42$0.04$5.37$22.0$21.5$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.51$1.69$4.82$20.9$22.2$1.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$0.03$6.15$19.9$19.6$0.30
2014Detailed filing. Detailed filing data is available for this year.$5.91$0.06$5.85$19.2$19.2$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.06$0.20$5.87$19.2$20.3$1.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.92$0.00$6.92$17.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$0.10$5.13$17.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.04$3.40$2.65$24.0
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 1, 2023
Return Version
2022v5.0
Gross Receipts
$22,895,238
Mission and Program Overview

Mission

To provide benefits and pay claims for health, dental, vision and temporary disability for participants and their dependents.

To provide benefits and pay claims for participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,907,708$3,273,612▼ $634,096
Accounts Receivable$126,970$171,666▲ $44,696
Savings and Temporary Cash Investments$5$5→ $0
Total Assets$4,034,683$3,445,283▼ $589,400
Liabilities
Other Liabilities$351,978$2,640,362▲ $2,288,384
Deferred Revenue$24,378$20,742▼ $3,636
Total Liabilities$376,356$2,661,104▲ $2,284,748
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,658,327$784,179▼ $2,874,148
Total Net Assets Fund Balance$3,658,327$784,179▼ $2,874,148
Total Liabilities and Net Assets / Fund Balance$4,034,683$3,445,283▼ $589,400
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Rob MooreChairman
Kathleen HenryVice Chairman
Isabel WantyTrustee
Jeff KaresTrustee
Joe SchetzTrustee
Luke LyonsTrustee
Scott WindemullerTrustee
Tom SchultzTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$22,880,116
Investment Income
$15,122
Other Revenue
$0
Change in Net Assets
$-2,874,148

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,895,238
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$22,895,238
Total Revenue per Form 990
$22,895,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$827,490
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
Benefits to Members---$24,941,896
Fees for Services Other---$374,207
Fees for Services Management---$244,781
Advertising---$169,506
Fees for Services Legal---$17,385
Fees for Services Accounting---$15,700
Other Expenses---$5,248
Fees for Service Investment Mgmnt Fees---$663
Total Functional Expenses$0$0$0$25,769,386

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,769,386
Total Expenses per Audited Statements$25,769,386
Total Expenses per Form 990$25,769,386
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rate Stabilization Reserve$2,640,362
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section B, Line 11B

“The form 990 is received and reviewed by spencer nevins, mbwwa plan manager. The board of trustees is given the opportunity to review it at this time.”

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

“Officers and trustees are to annually disclose to the chairman or the board of trustees any interests that could give rise to conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“All documents and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Beer & Wine Wholesalers
EIN
38-2967384
Phone
5174825555
Address
332 TOWNSEND ST, LANSING, MI 48933-2012

Signing Officer

Name
Spencer Nevins
Title
Plan Manager
Phone
5174825555
Signed
2023-09-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Nevins
Formed
1990
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2020.”

Raw XML Appendix315 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt0126970
IRS990/AccountsReceivableGrp/EOYAmt0171666
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE BENEFITS AND PAY CLAIMS FOR PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/AdvertisingGrp/TotalAmt0169506
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt024941896
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SPENCER NEVINS
IRS990/BooksInCareOfDetail/PhoneNum05174825555
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0332 TOWNSEND ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt03907708
IRS990/CashNonInterestBearingGrp/EOYAmt03273612
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt024941896
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015122
IRS990/CYOtherExpensesAmt0827490
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt022880116
IRS990/CYRevenuesLessExpensesAmt0-2874148
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt025769386
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt022895238
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt024378
IRS990/DeferredRevenueGrp/EOYAmt020742
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDE HEALTH, VISION AND TEMPORARY DISABILITY BENEFITS FOR 2,370 PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03658327
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0784179
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt015700
IRS990/FeesForServicesLegalGrp/TotalAmt017385
IRS990/FeesForServicesManagementGrp/TotalAmt0244781
IRS990/FeesForServicesOtherGrp/TotalAmt0374207
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0663
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE SCHETZ
IRS990/Form990PartVIISectionAGrp/PersonNm1TOM SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2LUKE LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm3SCOTT WINDEMULLER
IRS990/Form990PartVIISectionAGrp/PersonNm4ISABEL WANTY
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFF KARES
IRS990/Form990PartVIISectionAGrp/PersonNm6KATHLEEN HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm7ROB MOORE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt022895238
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015122
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt015122
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE BENEFITS AND PAY CLAIMS FOR HEALTH, DENTAL, VISION AND TEMPORARY DISABILITY FOR PARTICIPANTS AND THEIR DEPENDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03658327
IRS990/NetAssetsOrFundBalancesEOYAmt0784179
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/TotalAmt05248
IRS990/OtherLiabilitiesGrp/BOYAmt0351978
IRS990/OtherLiabilitiesGrp/EOYAmt02640362
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SPENCER NEVINS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022880116
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022880116
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt022604997
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0801674
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt021358259
IRS990/PYRevenuesLessExpensesAmt0-2048412
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt023406671
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt021358259
IRS990/ReconcilationRevenueExpnssAmt0-2874148
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt025769386
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02640362
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RATE STABILIZATION RESERVE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt022895238
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt025769386
IRS990ScheduleD/TotalLiabilityAmt02640362
IRS990ScheduleD/TotalRevenuePerForm990Amt022895238
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt022895238
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt025769386
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS RECEIVED AND REVIEWED BY SPENCER NEVINS, MBWWA PLAN MANAGER. THE BOARD OF TRUSTEES IS GIVEN THE OPPORTUNITY TO REVIEW IT AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND TRUSTEES ARE TO ANNUALLY DISCLOSE TO THE CHAIRMAN OR THE BOARD OF TRUSTEES ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04034683
IRS990/TotalAssetsEOYAmt03445283
IRS990/TotalAssetsGrp/BOYAmt04034683
IRS990/TotalAssetsGrp/EOYAmt03445283
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt025769386
IRS990/TotalGrossUBIAmt015122
IRS990/TotalLiabilitiesBOYAmt0376356
IRS990/TotalLiabilitiesEOYAmt02661104
IRS990/TotalLiabilitiesGrp/BOYAmt0376356
IRS990/TotalLiabilitiesGrp/EOYAmt02661104
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03658327
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0784179
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt022880116
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022880116
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022895238
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt015122
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04034683
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03445283
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0332 TOWNSEND ST
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0489332012
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER NEVINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PLAN MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05174825555
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN BEER & WINE WHOLESALERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0382967384
ReturnHeader/Filer/PhoneNum05174825555
ReturnHeader/Filer/USAddress/AddressLine1Txt0332 TOWNSEND ST
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0489332012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDY L MIKULA CPA
ReturnHeader/ReturnTs02023-09-06T09:49:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SPENCER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEVINS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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