Civic Intelligence

Michigan Brewers Guild Inc

EIN 38-3388342 • 501(c)6 • Lansing, MI

Profile

To promote and protect michigan beer and improve marketing

123 W Allegan St 800Lansing, MI 48933

mibeer.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

6.4%

Higher net margin than 56% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$82,976

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

48th percentile

4.7%

Faster asset growth than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-3.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$795,369

Up $35,512 (+4.7%) from 2023

Liabilities

Down

$187,683

Down $214 (-0.1%) from 2023

Net Assets

Up

$607,686

Up $35,726 (+6.2%) from 2023

Revenue

Down

$567,326

Down $21,357 (-3.6%) from 2023

Expenses

Down

$531,005

Down $79,554 (-13%) from 2023

Net Income

Up

$36,321

Up $58,197 (+266%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $53,027Liabilities 2010: $0Net Assets 2010: $53,0272010Assets 2011: $86,925Liabilities 2011: $4,000Net Assets 2011: $82,9252011Assets 2012: $167,011Liabilities 2012: $63Net Assets 2012: $166,9482012Assets 2013: $75,146Liabilities 2013: $0Net Assets 2013: $75,1462013Assets 2014: $541,570Liabilities 2014: $431,482Net Assets 2014: $110,0882014Assets 2015: $702,436Liabilities 2015: $522,961Net Assets 2015: $179,4752015Assets 2016: $850,207Liabilities 2016: $583,112Net Assets 2016: $267,0952016Assets 2017: $975,796Liabilities 2017: $618,766Net Assets 2017: $357,0302017Assets 2018: $810,948Liabilities 2018: $580,250Net Assets 2018: $230,6982018Assets 2019: $797,088Liabilities 2019: $490,687Net Assets 2019: $306,4012019Assets 2020: $439,177Liabilities 2020: $173,230Net Assets 2020: $265,9472020Assets 2021: $656,263Liabilities 2021: $218,374Net Assets 2021: $437,8892021Assets 2022: $813,382Liabilities 2022: $219,546Net Assets 2022: $593,8362022Assets 2023: $759,857Liabilities 2023: $187,897Net Assets 2023: $571,9602023Assets 2024: $795,369Liabilities 2024: $187,683Net Assets 2024: $607,6862024

Highlighted filing

2024

Assets$795,369
Liabilities$187,683
Net Assets$607,686

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $215,2012010Expenses 2011: $213,6022011Expenses 2012: $218,0222012Revenue 2013: $213,839Expenses 2013: $305,641Net Income 2013: -$91,8022013Revenue 2014: $412,230Expenses 2014: $350,706Net Income 2014: $61,5242014Revenue 2015: $479,304Expenses 2015: $409,917Net Income 2015: $69,3872015Revenue 2016: $599,622Expenses 2016: $512,002Net Income 2016: $87,6202016Revenue 2017: $629,255Expenses 2017: $539,320Net Income 2017: $89,9352017Revenue 2018: $423,075Expenses 2018: $549,407Net Income 2018: -$126,3322018Revenue 2019: $631,677Expenses 2019: $555,974Net Income 2019: $75,7032019Revenue 2020: $397,608Expenses 2020: $438,062Net Income 2020: -$40,4542020Revenue 2021: $593,518Expenses 2021: $421,576Net Income 2021: $171,9422021Revenue 2022: $747,948Expenses 2022: $592,001Net Income 2022: $155,9472022Revenue 2023: $588,683Expenses 2023: $610,559Net Income 2023: -$21,8762023Revenue 2024: $567,326Expenses 2024: $531,005Net Income 2024: $36,3212024

Highlighted filing

2024

Revenue$567,326
Expenses$531,005
Net Income$36,321

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.95$1.88$6.08$5.67$5.31$0.36
2023Detailed filing. Detailed filing data is available for this year.$7.60$1.88$5.72$5.89$6.11$0.22
2022Detailed filing. Detailed filing data is available for this year.$8.13$2.20$5.94$7.48$5.92$1.56
2021Detailed filing. Detailed filing data is available for this year.$6.56$2.18$4.38$5.94$4.22$1.72
2020Detailed filing. Detailed filing data is available for this year.$4.39$1.73$2.66$3.98$4.38$0.40
2019Detailed filing. Detailed filing data is available for this year.$7.97$4.91$3.06$6.32$5.56$0.76
2018Detailed filing. Detailed filing data is available for this year.$8.11$5.80$2.31$4.23$5.49$1.26
2017Detailed filing. Detailed filing data is available for this year.$9.76$6.19$3.57$6.29$5.39$0.90
2016Summary only. Only limited summary data is available for this year.$8.50$5.83$2.67$6.00$5.12$0.88
2015Summary only. Only limited summary data is available for this year.$7.02$5.23$1.79$4.79$4.10$0.69
2014Summary only. Only limited summary data is available for this year.$5.42$4.31$1.10$4.12$3.51$0.62
2013Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$2.14$3.06$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.00$1.67$2.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.04$0.83$2.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$2.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$1,447,922
Mission and Program Overview

Mission

To promote and protect michigan beer and improve marketing

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$571,960$607,686▲ $35,726
Savings and Temporary Cash Investments$500,252$570,183▲ $69,931
Cash and Non-Interest-Bearing Accounts$150,122$125,259▼ $24,863
Prepaid Expenses and Deferred Charges$49,551$38,547▼ $11,004
Inventories for Sale or Use$23,866$26,795▲ $2,929
Accounts Receivable$34,868$24,110▼ $10,758
Other Notes and Loans Receivable, Net$48$1,925▲ $1,877
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$759,857$795,369▲ $35,512
Other Assets Total$1,150$8,550▲ $7,400
Liabilities
Deferred Revenue$181,805$172,935▼ $8,870
Accounts Payable and Accrued Expenses$6,092$14,748▲ $8,656
Total Liabilities$187,897$187,683▼ $214
Net Assets / Fund Balance
Total Net Assets Fund Balance$571,960$607,686▲ $35,726
Total Liabilities and Net Assets / Fund Balance$759,857$795,369▲ $35,512

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$8,540$8,540
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott GrahamExecutive DirectorFT$82,976$82,976
Sherry KepselAssistant DirectorFT$76,615$76,615

Board Members and Trustees

NameTitle
Andrea PernsteinerPresident
Max TrierweilerVice - President
Aaron RossDirector
Jef SmithDirector
Travis FrittsDirector
Jason SpauldingSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$305,622
Program Service Revenue
$0
Investment Income
$14,944
Other Revenue
$246,760
All Other Contributions
$14,750
Change in Net Assets
$36,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,486
Salaries, Compensation, and Employee Benefits$183,519
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$159,591
Advertising---$84,821
All Other Expenses---$62,417
Insurance---$49,017
Travel---$33,752
Occupancy---$17,176
Other Expenses---$13,956
Payroll Taxes---$12,539
Information Technology---$9,439
Other Salaries and Wages---$6,409
Office Expenses---$5,028
Other Employee Benefits---$4,980
Fees for Services Lobbying---$4,500
Fees for Services Accounting---$2,500
Fees for Services Other---$375
Total Functional Expenses$0$0$0$531,005
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,077,948
Fundraising Direct Expenses$849,475
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beer Festivals$967,825$967,825$330,361$637,464
Winter Conference$110,123$110,123$48,798$61,325
Total Events$1,077,948$1,077,948$849,474$228,474
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$4,500
Total Nondeductible Lobbying and Political Cost$4,500
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
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 990 is reviewed by the chief accounting officer before it is filed.

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

Conflict of interest policy discussed at board meetings

Form 990, Part VI, Section C, Line 19

Are available upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Brewers Guild Inc
EIN
38-3388342
Phone
5173275004
Address
123 W ALLEGAN ST 800, LANSING, MI 48933

Signing Officer

Name
Sherry Kepsel
Title
Chief Accounting Officer
Phone
5173275004
Signed
2025-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Kepsel
Formed
1997
Legal Domicile
Mi
Voting Board Members
276
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
455 E EISENHOWER SUITE 102, ANN ARBOR, MI 48108
Preparer
Michael Santicchia
Phone
7342131040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Bank fees 11,098. Administrative 10,500. Postage 9,293. Telephone 6,816. Meetings 4,610. Miscellaneous 4,112. Repair and maintenance 3,900. Entertainment 3,855. Dues and subsriptions 3,778. Payroll service 1,466. Tax 945. Bad debt 863. Employee wellness 600. Education and training 581.

Raw XML Appendix372 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.

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IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0236
IRS990/PYOtherExpensesAmt0432899
IRS990/PYOtherRevenueAmt0268897
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-21876
IRS990/PYSalariesCompEmpBnftPaidAmt0177660
IRS990/PYTotalExpensesAmt0610559
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0588683
IRS990/ReconcilationRevenueExpnssAmt036321
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0571960
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0607686
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0500252
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0570183
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0114887
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt04500
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt04500
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt04500
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08540
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0849474
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt024122
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt024122
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BEER FESTIVALS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WINTER CONFERENCE
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0301835
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt080598
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0382433
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0967825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0110123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt01077948
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0967825
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0110123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt01077948
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0228474
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0379159
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0330361
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt048798
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt047760
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt016000
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt063760
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE CHIEF ACCOUNTING OFFICER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY DISCUSSED AT BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 11,098. ADMINISTRATIVE 10,500. POSTAGE 9,293. TELEPHONE 6,816. MEETINGS 4,610. MISCELLANEOUS 4,112. REPAIR AND MAINTENANCE 3,900. ENTERTAINMENT 3,855. DUES AND SUBSRIPTIONS 3,778. PAYROLL SERVICE 1,466. TAX 945. BAD DEBT 863. EMPLOYEE WELLNESS 600. EDUCATION AND TRAINING 581.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0759857
IRS990/TotalAssetsEOYAmt0795369
IRS990/TotalAssetsGrp/BOYAmt0759857
IRS990/TotalAssetsGrp/EOYAmt0795369
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0305622
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0187897
IRS990/TotalLiabilitiesEOYAmt0187683
IRS990/TotalLiabilitiesGrp/BOYAmt0187897
IRS990/TotalLiabilitiesGrp/EOYAmt0187683
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0571960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0607686
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0159591
IRS990/TotalRevenueGrp/ExclusionAmt0243417
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018287
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0567326
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0759857
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0795369
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt033752
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0123 W ALLEGAN ST 800
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt0276
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0MIBEER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERRY KEPSEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF ACCOUNTING OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05173275004
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN BREWERS GUILD INC
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0383388342
ReturnHeader/Filer/PhoneNum05173275004
ReturnHeader/Filer/USAddress/AddressLine1Txt0123 W ALLEGAN ST 800
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048933
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381910111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0UHY ADVISORS GREAT LAKES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0455 E EISENHOWER SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANN ARBOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048108
ReturnHeader/PreparerPersonGrp/PhoneNum07342131040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL SANTICCHIA
ReturnHeader/ReturnTs02025-10-29T14:44:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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