Civic Intelligence

Minnesota Craft Brewers Guild

990 • Fiscal year 2015 • EIN 41-1974728

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 21, 2016

PO Box 18236Minneapolis, MN 55418

(612) 677-2246

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

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

Liabilities / Revenue

20th percentile

0.00x

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

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

Net Margin

41st percentile

1.3%

Higher net margin than 41% of similar nonprofits.

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

Top Officer Pay

46th percentile

$49,861

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

85th percentile

24%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

95th percentile

58%

Faster revenue growth than 95% of similar nonprofits.

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

Assets

Up

$41,832

Up $8,213 (+24%) from 2014

Net Assets

Up

$41,832

Up $8,213 (+24%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$654,666

Up $240,836 (+58%) from 2014

Expenses

Up

$646,453

Up $72,065 (+13%) from 2014

Net Income

Up

$8,213

Up $168,771 (+105%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $108,823Net Assets 2010: $108,8232010Assets 2011: $128,921Liabilities 2011: $184Net Assets 2011: $128,7372011Assets 2012: $147,873Liabilities 2012: $19Net Assets 2012: $147,8542012Assets 2013: $194,177Liabilities 2013: $0Net Assets 2013: $194,1772013Assets 2014: $33,619Liabilities 2014: $0Net Assets 2014: $33,6192014Assets 2015: $41,832Liabilities 2015: $0Net Assets 2015: $41,8322015Assets 2016: $115,900Liabilities 2016: $15,300Net Assets 2016: $100,6002016Assets 2017: $125,464Liabilities 2017: $2,743Net Assets 2017: $122,7212017Assets 2018: $142,240Liabilities 2018: $6,273Net Assets 2018: $135,9672018Assets 2019: $183,864Liabilities 2019: $83,185Net Assets 2019: $100,6792019Assets 2020: $317,295Liabilities 2020: $367,489Net Assets 2020: -$50,1942020Assets 2021: $278,818Liabilities 2021: $354,080Net Assets 2021: -$75,2622021Assets 2022: $255,202Liabilities 2022: $321,632Net Assets 2022: -$66,4302022Assets 2023: $249,093Liabilities 2023: $298,978Net Assets 2023: -$49,8852023Assets 2024: $255,611Liabilities 2024: $284,026Net Assets 2024: -$28,4152024

Highlighted filing

2015

Assets$41,832
Liabilities$0
Net Assets$41,832

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $141,098Expenses 2010: $140,541Net Income 2010: $5572010Expenses 2011: $205,6862011Expenses 2012: $383,4652012Revenue 2013: $444,768Expenses 2013: $398,445Net Income 2013: $46,3232013Revenue 2014: $413,830Expenses 2014: $574,388Net Income 2014: -$160,5582014Revenue 2015: $654,666Expenses 2015: $646,453Net Income 2015: $8,2132015Revenue 2016: $676,399Expenses 2016: $592,370Net Income 2016: $84,0292016Revenue 2017: $704,114Expenses 2017: $646,385Net Income 2017: $57,7292017Revenue 2018: $711,889Expenses 2018: $698,643Net Income 2018: $13,2462018Revenue 2019: $649,863Expenses 2019: $685,151Net Income 2019: -$35,2882019Revenue 2020: $257,509Expenses 2020: $408,382Net Income 2020: -$150,8732020Revenue 2021: $504,163Expenses 2021: $532,231Net Income 2021: -$28,0682021Revenue 2022: $539,201Expenses 2022: $530,369Net Income 2022: $8,8322022Revenue 2023: $598,249Expenses 2023: $581,704Net Income 2023: $16,5452023Revenue 2024: $626,315Expenses 2024: $604,845Net Income 2024: $21,4702024

Highlighted filing

2015

Revenue$654,666
Expenses$646,453
Net Income$8,213
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 21, 2016
Return Version
2015v2.1
Gross Receipts
$681,236
Mission and Program Overview

Mission

Mcbg exists to promote, protect, and grow a robust minnesota craft brewing industry by building a healthy beer culture and community that allows for independent brewers, industry stakeholders, and craft beer fans to thrive.

The minnesota craft brewers guild (mncbg) exists to promote minnesota craft beer and our brewer members, create an open line of communication between brewers, be an advocate for more modern beer laws, and to educate the public about locally-made beer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,629$38,916▲ $37,287
Inventories for Sale or Use$16,265$2,689▼ $13,576
Savings and Temporary Cash Investments$15,725$227▼ $15,498
Total Assets$33,619$41,832▲ $8,213
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$33,619$41,832▲ $8,213
Total Net Assets Fund Balance$33,619$41,832▲ $8,213
Total Liabilities and Net Assets / Fund Balance$33,619$41,832▲ $8,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phil Plattexecutive directorPT$49,861$49,861

Board Members and Trustees

NameTitle
Dan SchwarzpreSIDENT
Dan Justesenvice president
Jace MartidIRECTOR
Omar AnsaridIRECTOR
Thomas WhisenanddIRECTOR
frank kaszubadIRECTOR
Pete Rifakestreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
one simple planpublic relations, marketing and event pl212 3rd ave n, minneapolis, MN 55401$123,944
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$570,919
Investment Income
$2
Other Revenue
$83,745
Change in Net Assets
$8,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$596,592
Salaries, Compensation, and Employee Benefits$49,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$111,444
Office Expenses---$61,210
Other Expenses---$53,092
Current Officers, Directors, Trustees, and Key Employees---$49,861
Advertising---$47,443
Fees for Services Lobbying---$40,000
Travel---$15,549
All Other Expenses---$10,601
Conferences and Meetings---$8,098
Insurance---$5,690
Fees for Services Legal---$5,314
Fees for Services Accounting---$4,813
Total Functional Expenses$0$0$0$646,453
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$40,000
Total Nondeductible Lobbying and Political Cost$40,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 6

Members are made up of breweries and trade allies.

Form 990, Part VI, Section A, line 7A

Members nominate and elect the board of directors.

Form 990, Part VI, Section A, line 7B

The bylaws provide that certain decisions, such as amendments to the bylaws, be approved by two-thirds of the regular membership.

Form 990, Part VI, Section B, line 11

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

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

Annually, directors are required to disclose any conflicts of interest and it is reviewed by management throughout the year.

Form 990, Part VI, Section C, line 19

Bylaws, financials and form 990 are made available upon request

Form 990, Part VII, section A:

The executive director is the owner of one simple plan, inc, the public relations and marketing provider. His salary is paid by one simple plan, inc and is included on part vii, section b, independent contractors.

Filing and Contact Details

Filer

Filer Name
Minnesota Craft Brewers Guild
EIN
41-1974728
Phone
6126772246
Address
PO Box 18236, Minneapolis, MN 55418

Signing Officer

Name
Pete Rifakes
Title
treasurer
Phone
6127891205
Signed
2016-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Whisenand
Formed
2000
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
280

Preparer

Firm
Baker Tilly Virchow Krause LLP
Address
225 S 6th St 2300, Minneapolis, MN 55402
Preparer
Dianne Hickok CPA
Phone
6128764500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Public relations marketing event planning 111,444.

Raw XML Appendix332 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/ActivityOrMissionDesc0THE MINNESOTA CRAFT BREWERS GUILD (MNCBG) EXISTS TO PROMOTE MINNESOTA CRAFT BEER AND OUR BREWER MEMBERS, CREATE AN OPEN LINE OF COMMUNICATION BETWEEN BREWERS, BE AN ADVOCATE FOR MORE MODERN BEER LAWS, AND TO EDUCATE THE PUBLIC ABOUT LOCALLY-MADE BEER.
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IRS990/Desc0FESTIVALS:The Guild sponsors three festivals during the year. The objective of these Festivals is to support our broader educational and marketing program and to further our mission. It is also an opportunity for the public to learn more about our local industry and sample our craft beer. It is an opportunity to meet the people who make the beer and bring it to market too. The Guild was founded to promote Minnesota breweries, create an open line of communication between brewers, and showcase local craft beer at our events throughout the year. Each festival is a great example of that and fully supports our mission. Anyone can attend the events with a paid ticket. Revenue is made mainly through ticket sales and somewhat through sponsorships sold. The audience is Minnesota craft beer fans and people curious about our member products and industry.Each Guild event is an engagement opportunity for our organization to push forward the message and support the broader educational and marketing program that is our foundation. Our mission is to promote our member beer and educate the public about our product and industry. The three Festivals are:1. Winterfest takes place in St. Paul and the public is welcome. 2. All Pints North takes place in Duluth and the public is welcome. In conjunction with All Pints North, a business conference for members and brewers was held. 3. Autumn Brew Review takes place in Minneapolis and the public is welcome.
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IRS990/MissionDesc0THE MINNESOTA CRAFT BREWERS GUILD (MNCBG) EXISTS TO PROMOTE MINNESOTA CRAFT BEER AND OUR BREWER MEMBERS, CREATE AN OPEN LINE OF COMMUNICATION BETWEEN BREWERS, BE AN ADVOCATE FOR MORE MODERN BEER LAWS, AND TO EDUCATE THE PUBLIC ABOUT LOCALLY-MADE BEER.
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IRS990/ProgSrvcAccomActy2Grp/Desc0STATE FAIR:THE STATE FAIR EXHIBIT IS A 12 DAY EVENT THAT TAKES PLACE DURING THE STATE FAIR IN ST. PAUL. THE AUDIENCE IS MINNESOTA CRAFT BEER FANS AND PEOPLE CURIOUS ABOUT OUR MEMBER PRODUCTS AND INDUSTRY. THE EXHIBIT IS FREE AND WE FLIGHTS OF OUR MEMBER BEER ARE SOLD. THE OBJECTIVE OF THE STATE FAIR EXHIBIT IS TO SUPPORT OUR BROADER EDUCATIONAL AND MARKETING PROGRAM AND TO FURTHER OUR MISSION. IT IS ALSO AN OPPORTUNITY FOR THE PUBLIC TO LEARN MORE ABOUT OUR LOCAL INDUSTRY AND SAMPLE OUR CRAFT BEER. IT'S AN OPPORTUNITY TO MEET THE PEOPLE WHO MAKE THE BEER AND BRING IT TO MARKET TOO. THE EXHIBIT INCLUDES DAILY PROGRAMS WHICH INCLUDE BREWER PANELS AND PRESENTATIONS ABOUT CRAFT BEER AND THE INDUSTRY. THE GUILD WAS FOUNDED TO PROMOTE MINNESOTA BREWERIES, CREATE AN OPEN LINE OF COMMUNICATION BETWEEN BREWERS, AND SHOWCASE LOCAL CRAFT BEER AT OUR EVENTS THROUGHOUT THE YEAR. THE STATE FAIR EXHIBIT IS A GREAT EXAMPLE OF THAT AND FULLY SUPPORTS OUR MISSION.
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE MADE UP OF BREWERIES AND TRADE ALLIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS NOMINATE AND ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS PROVIDE THAT CERTAIN DECISIONS, SUCH AS AMENDMENTS TO THE BYLAWS, BE APPROVED BY TWO-THIRDS OF THE REGULAR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE 990 IS EMAILED TO BOARD OF DIRECTORS SUBJECT TO APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND IT IS REVIEWED BY MANAGEMENT THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BYLAWS, FINANCIALS AND FORM 990 ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE DIRECTOR IS THE OWNER OF ONE SIMPLE PLAN, INC, THE PUBLIC RELATIONS AND MARKETING PROVIDER. HIS SALARY IS PAID BY ONE SIMPLE PLAN, INC AND IS INCLUDED ON PART VII, SECTION B, INDEPENDENT CONTRACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PUBLIC RELATIONS MARKETING EVENT PLANNING 111,444.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VII, section A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt033619
IRS990/TotalAssetsEOYAmt041832
IRS990/TotalAssetsGrp/BOYAmt033619
IRS990/TotalAssetsGrp/EOYAmt041832
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0646453
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt033619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041832
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0570919
IRS990/TotalReportableCompFromOrgAmt049861
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0654664
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0654666
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0280
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt033619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041832
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt015549
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt033619
IRS990/UnrestrictedNetAssetsGrp/EOYAmt041832
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 18236
IRS990/USAddress/CityNm0Minneapolis
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055418
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.mncraftbrew.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PETE RIFAKES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06127891205
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Minnesota Craft Brewers Guild
ReturnHeader/Filer/BusinessNameControlTxt0MINN
ReturnHeader/Filer/EIN0411974728
ReturnHeader/Filer/PhoneNum06126772246
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 18236
ReturnHeader/Filer/USAddress/CityNm0Minneapolis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055418
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baker Tilly Virchow Krause LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0225 S 6th St 2300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055402
ReturnHeader/PreparerPersonGrp/PhoneNum06128764500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dianne Hickok CPA
ReturnHeader/ReturnTs02016-11-14T09:03:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.56$2.84$0.28$6.26$6.05$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.49$2.99$0.50$5.98$5.82$0.17
2022Detailed filing. Detailed filing data is available for this year.$2.55$3.22$0.66$5.39$5.30$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.79$3.54$0.75$5.04$5.32$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.17$3.67$0.50$2.58$4.08$1.51
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.83$1.01$6.50$6.85$0.35
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.06$1.36$7.12$6.99$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.23$7.04$6.46$0.58
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.15$1.01$6.76$5.92$0.84
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$6.55$6.46$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$4.14$5.74$1.61
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$4.45$3.98$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$3.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.00$1.29$2.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$1.09$1.41$1.41$0.01