Civic Intelligence

Iowa Wholesale Beer Distributors Association

EIN 42-0646300 • 501(c)6 • Des Moines, IA

Profile

To serve the members and to preserve and protect their economic, legislative, regulatory, and political interests.

Refreshing map…

212 E 3rd Street Floor 2Des Moines, IA 50309

www.iwbda.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.06x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

21st percentile

-8.6%

Faster asset growth than 21% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

8.9%

Faster revenue growth than 59% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$842,453

Down $79,397 (-8.6%) from 2023

Liabilities

Down

$51,577

Down $145,913 (-74%) from 2023

Net Assets

Up

$790,876

Up $66,516 (+9.2%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin71st percentile

Revenue

Up

$280,122

Up $22,879 (+8.9%) from 2023

Expenses

Up

$244,471

Up $42,569 (+21%) from 2023

Net Income

Down

$35,651

Down $19,690 (-36%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$1.0M$500K$0Assets 2011: $330,859Liabilities 2011: $13,372Net Assets 2011: $317,4872011Assets 2012: $364,576Liabilities 2012: $20,319Net Assets 2012: $344,2572012Assets 2013: $401,738Liabilities 2013: $17,360Net Assets 2013: $384,3782013Assets 2014: $422,030Liabilities 2014: $12,610Net Assets 2014: $409,4202014Assets 2015: $416,137Liabilities 2015: $24,078Net Assets 2015: $392,0592015Assets 2016: $432,492Liabilities 2016: $17,392Net Assets 2016: $415,1002016Assets 2017: $485,538Liabilities 2017: $16,791Net Assets 2017: $468,7472017Assets 2018: $484,271Liabilities 2018: $24,252Net Assets 2018: $460,0192018Assets 2019: $552,032Liabilities 2019: $18,667Net Assets 2019: $533,3652019Assets 2020: $630,988Liabilities 2020: $6,950Net Assets 2020: $624,0382020Assets 2021: $758,709Liabilities 2021: $24,700Net Assets 2021: $734,0092021Assets 2022: $675,573Liabilities 2022: $51,977Net Assets 2022: $623,5962022Assets 2023: $921,850Liabilities 2023: $197,490Net Assets 2023: $724,3602023Assets 2024: $842,453Liabilities 2024: $51,577Net Assets 2024: $790,8762024

Highlighted filing

2024

Assets$842,453
Liabilities$51,577
Net Assets$790,876
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $249,073Expenses 2011: $250,922Net Income 2011: -$1,8492011Revenue 2012: $263,005Expenses 2012: $246,923Net Income 2012: $16,0822012Revenue 2013: $281,887Expenses 2013: $249,508Net Income 2013: $32,3792013Revenue 2014: $267,638Expenses 2014: $244,227Net Income 2014: $23,4112014Revenue 2015: $262,380Expenses 2015: $261,013Net Income 2015: $1,3672015Revenue 2016: $260,602Expenses 2016: $248,823Net Income 2016: $11,7792016Revenue 2017: $299,374Expenses 2017: $268,776Net Income 2017: $30,5982017Revenue 2018: $299,530Expenses 2018: $270,258Net Income 2018: $29,2722018Revenue 2019: $294,789Expenses 2019: $264,415Net Income 2019: $30,3742019Revenue 2020: $268,011Expenses 2020: $206,381Net Income 2020: $61,6302020Revenue 2021: $260,319Expenses 2021: $171,041Net Income 2021: $89,2782021Revenue 2022: $262,730Expenses 2022: $291,183Net Income 2022: -$28,4532022Revenue 2023: $257,243Expenses 2023: $201,902Net Income 2023: $55,3412023Revenue 2024: $280,122Expenses 2024: $244,471Net Income 2024: $35,6512024

Highlighted filing

2024

Revenue$280,122
Expenses$244,471
Net Income$35,651
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$842,453
Liabilities
$51,577
Net assets
$790,876
Revenue
$280,122
Expenses
$244,471
Net income
$35,651
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.42$0.52$7.91$2.80$2.44$0.36
2023Detailed filing. Detailed filing data is available for this year.$9.22$1.97$7.24$2.57$2.02$0.55
2022Detailed filing. Detailed filing data is available for this year.$6.76$0.52$6.24$2.63$2.91$0.28
2021Detailed filing. Detailed filing data is available for this year.$7.59$0.25$7.34$2.60$1.71$0.89
2020Detailed filing. Detailed filing data is available for this year.$6.31$0.07$6.24$2.68$2.06$0.62
2019Detailed filing. Detailed filing data is available for this year.$5.52$0.19$5.33$2.95$2.64$0.30
2018Summary only. Only limited summary data is available for this year.$4.84$0.24$4.60$3.00$2.70$0.29
2017Summary only. Only limited summary data is available for this year.$4.86$0.17$4.69$2.99$2.69$0.31
2016Summary only. Only limited summary data is available for this year.$4.32$0.17$4.15$2.61$2.49$0.12
2015Summary only. Only limited summary data is available for this year.$4.16$0.24$3.92$2.62$2.61$0.01
2014Summary only. Only limited summary data is available for this year.$4.22$0.13$4.09$2.68$2.44$0.23
2013Summary only. Only limited summary data is available for this year.$4.02$0.17$3.84$2.82$2.50$0.32
2012Summary only. Only limited summary data is available for this year.$3.65$0.20$3.44$2.63$2.47$0.16
2011Summary only. Only limited summary data is available for this year.$3.31$0.13$3.17$2.49$2.51$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$410,195
Mission and Program Overview

Mission

To serve the members and to preserve and protect their economic, legislative, regulatory, and political interests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$570,921$780,456▲ $209,535
Savings and Temporary Cash Investments$350,429$61,747▼ $288,682
Land, Buildings, and Equipment, Net$500$250▼ $250
Total Assets$921,850$842,453▼ $79,397
Liabilities
Deferred Revenue$197,490$51,577▼ $145,913
Total Liabilities$197,490$51,577▼ $145,913
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$724,360$790,876▲ $66,516
Total Net Assets Fund Balance$724,360$790,876▲ $66,516
Total Liabilities and Net Assets / Fund Balance$921,850$842,453▼ $79,397

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$250$28,641$28,891
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Alex BrewingtonChairman
Mason LeePresident
Mike BrewingtonVice-President
Bob FahrDirector
Connor LeeDirector
Crissy Riesenbeck -SprattDirector
Dave TimsDirector
Dwayne KrattDirector
George DollDirector
Jim AuenDirector
Kellyn FogartyDirector
Rick FerrellDirector
Roger BrownDirector
Terry TimmermanDirector
Tim LanphierDirector
Tim SchollDirector
Vincent LumettaDirector
David AdelmanExecutive Director
Andrew DollSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$230,038
Program Service Revenue
$16,800
Investment Income
$33,284
Other Revenue
$0
All Other Contributions
$150
Change in Net Assets
$35,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,471
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---$72,000
Fees for Services Legal---$47,982
Fees for Services Lobbying---$30,312
Other Expenses---$24,006
Conferences and Meetings---$20,550
Fees for Services Accounting---$10,500
Travel---$7,804
Fees for Service Investment Mgmnt Fees---$4,615
Insurance---$656
Depreciation Depletion---$250
Office Expenses---$231
Total Functional Expenses$0$0$0$244,471
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
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$28,789
Total Nondeductible Lobbying and Political Cost$-3,552
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Capital lease payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 B, Line 11B

“Copy of complete 990 is provided to the entire board of directors for review prior to filing.”

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

“Directors are required to complete annual conflict of interest disclosures. Any conflicts are addressed on an as needed basis by the board.”

Form 990, Part VI, Section B, Line 15B

“Compensation is determined by the board of directors based on past performance, and comparison to state and national surveys.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflicts of interest policy, and financial statements are made available by request at the association office.”

Filing and Contact Details

Filer

Filer Name
Iowa Wholesale Beer Distributors Association
EIN
42-0646300
Phone
5152432556
Address
212 E 3RD STREET FLOOR 2, DES MOINES, IA 50309

Signing Officer

Name
David Adelman
Title
Officer
Phone
5152432556
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Adelman
Formed
1945
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
16

Preparer

Firm
Jacobsen & Company LLP
Address
14225 University Ave Ste 206, Waukee, IA 50263
Preparer
David R Jacobsen
Phone
5152239393
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0134705
IRS990/GrossReceiptsAmt0410195
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt016
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt0656
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt028652
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt028652
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0570921
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0780456
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt028641
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0500
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0250
IRS990/LandBldgEquipCostOrOtherBssAmt028891
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0130073
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0229888
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To serve the members and to preserve and protect their economic, legislative, regulatory, and political interests.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0724360
IRS990/NetAssetsOrFundBalancesEOYAmt0790876
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04632
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04632
IRS990/NetUnrlzdGainsLossesInvstAmt030865
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0724360
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0790876
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt0231
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Dues and Subscriptions
IRS990/OtherExpensesGrp/Desc1Contributions
IRS990/OtherExpensesGrp/Desc2Public Relations
IRS990/OtherExpensesGrp/TotalAmt0565
IRS990/OtherExpensesGrp/TotalAmt125000
IRS990/OtherExpensesGrp/TotalAmt224006
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVID ADELMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/Desc0Annual Meeting Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0227208
IRS990/PYInvestmentIncomeAmt016860
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0201902
IRS990/PYOtherRevenueAmt0264
IRS990/PYProgramServiceRevenueAmt012911
IRS990/PYRevenuesLessExpensesAmt055341
IRS990/PYTotalExpensesAmt0201902
IRS990/PYTotalRevenueAmt0257243
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt035651
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0350429
IRS990/SavingsAndTempCashInvstGrp/EOYAmt061747
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt034483
IRS990ScheduleC/DuesAssessmentsAmt0229888
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-32341
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt028789
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0-3552
IRS990ScheduleC/TaxableAmt0-38035
IRS990ScheduleD/EquipmentGrp/BookValueAmt0250
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028641
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028891
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Capital lease payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0250
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of complete 990 is provided to the entire board of directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Directors are required to complete annual conflict of interest disclosures. Any conflicts are addressed on an as needed basis by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is determined by the board of directors based on past performance, and comparison to state and national surveys.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflicts of interest policy, and financial statements are made available by request at the association office.
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 B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0921850
IRS990/TotalAssetsEOYAmt0842453
IRS990/TotalAssetsGrp/BOYAmt0921850
IRS990/TotalAssetsGrp/EOYAmt0842453
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0230038
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0197490
IRS990/TotalLiabilitiesEOYAmt051577
IRS990/TotalLiabilitiesGrp/BOYAmt0197490
IRS990/TotalLiabilitiesGrp/EOYAmt051577
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0724360
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0790876
IRS990/TotalProgramServiceRevenueAmt016800
IRS990/TotalRevenueGrp/ExclusionAmt033284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280122
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0921850
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0842453
IRS990/TravelGrp/TotalAmt07804
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0212 E 3RD STREET
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050309
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0www.iwbda.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID ADELMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05152432556
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA WHOLESALE BEER DISTRIBUTORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0420646300
ReturnHeader/Filer/PhoneNum05152432556

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