Civic Intelligence

Icbg Inc

990 • Fiscal year 2017 • EIN 46-5007165

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 08, 2018

20 W Kinzie StChicago, IL 60654

(630) 287-0401

Siviq Scores

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

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

22nd percentile

-3.2%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$111,481

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

9th percentile

-12%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

44%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$241,798

Down $34,088 (-12%) from 2016

Net Assets

Down

$236,796

Down $37,590 (-14%) from 2016

Liabilities

Up

$5,002

Up $3,502 (+233%) from 2016

Revenue

Up

$1,039,142

Up $317,858 (+44%) from 2016

Expenses

Up

$1,072,701

Up $304,769 (+40%) from 2016

Net Income

Up

-$33,559

Up $13,089 (+28%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $261,294Liabilities 2014: $27,690Net Assets 2014: $233,6042014Assets 2015: $322,883Liabilities 2015: $1,600Net Assets 2015: $321,2832015Assets 2016: $275,886Liabilities 2016: $1,500Net Assets 2016: $274,3862016Assets 2017: $241,798Liabilities 2017: $5,002Net Assets 2017: $236,7962017Assets 2018: $374,002Liabilities 2018: $22,288Net Assets 2018: $351,7142018Assets 2019: $353,675Liabilities 2019: $23,692Net Assets 2019: $329,9832019Assets 2020: $234,147Liabilities 2020: $17,028Net Assets 2020: $217,1192020Assets 2021: $329,971Liabilities 2021: $0Net Assets 2021: $329,9712021Assets 2022: $282,080Liabilities 2022: $3,984Net Assets 2022: $278,0962022Assets 2023: $211,551Liabilities 2023: $0Net Assets 2023: $211,5512023

Highlighted filing

2017

Assets$241,798
Liabilities$5,002
Net Assets$236,796

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $663,700Expenses 2014: $430,096Net Income 2014: $233,6042014Revenue 2015: $813,026Expenses 2015: $717,596Net Income 2015: $95,4302015Revenue 2016: $721,284Expenses 2016: $767,932Net Income 2016: -$46,6482016Revenue 2017: $1,039,142Expenses 2017: $1,072,701Net Income 2017: -$33,5592017Revenue 2018: $937,349Expenses 2018: $822,431Net Income 2018: $114,9182018Revenue 2019: $851,906Expenses 2019: $873,637Net Income 2019: -$21,7312019Revenue 2020: $363,882Expenses 2020: $476,746Net Income 2020: -$112,8642020Revenue 2021: $718,418Expenses 2021: $605,566Net Income 2021: $112,8522021Revenue 2022: $669,810Expenses 2022: $721,685Net Income 2022: -$51,8752022Revenue 2023: $812,603Expenses 2023: $828,534Net Income 2023: -$15,9312023

Highlighted filing

2017

Revenue$1,039,142
Expenses$1,072,701
Net Income-$33,559
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 8, 2018
Return Version
2017v2.3
Gross Receipts
$1,039,142
Mission and Program Overview

Mission

To promote the development and expansion of the craft beer industry in illinois.

To promote the development and expansion of the craft beer industry in illinois

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$260,180$215,858▼ $44,322
Accounts Receivable$7,768$17,922▲ $10,154
Cash and Non-Interest-Bearing Accounts$7,938$8,018▲ $80
Total Assets$275,886$241,798▼ $34,088
Liabilities
Accounts Payable and Accrued Expenses-$3,402-
Deferred Revenue$1,500$1,600▲ $100
Total Liabilities$1,500$5,002▲ $3,502
Net Assets / Fund Balance
Unrestricted Net Assets$274,386$236,796▼ $37,590
Total Net Assets Fund Balance$274,386$236,796▼ $37,590
Total Liabilities and Net Assets / Fund Balance$275,886$241,798▼ $34,088
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
DANIELLE D'ALESSANDROExecutive DirectorFT$111,481$111,481

Board Members and Trustees

NameTitle
Kevin CaryPresident
Brandon BanburyMember
Brandon WrightMember
Bryan ShimkosMember
Chet BrettMember
John BarleyMember
Wil TurnerMember
Alex LovinggoodTreasurer
Matt PottsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,546
Program Service Revenue
$877,116
Investment Income
$0
Other Revenue
$480
Change in Net Assets
$-33,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$878,435
Salaries, Compensation, and Employee Benefits$194,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$518,786
Current Officers, Directors, Trustees, and Key Employees---$111,481
Occupancy---$107,647
Other Salaries and Wages---$65,900
Fees for Services Lobbying---$61,198
Fees for Services Legal---$42,799
Office Expenses---$40,239
Advertising---$29,825
Travel---$25,183
Insurance---$17,235
Payroll Taxes---$13,570
Other Employee Benefits---$3,315
Fees for Services Management---$1,073
Interest---$613
Other Expenses---$158
Total Functional Expenses$0$0$0$1,072,701
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$55,101
Total Nondeductible Lobbying and Political Cost$55,101
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has three classes of members: brewer members, associate members, and enthusiast members. Brewer members must (i) possess a valid and current brewer's notice issued by the u.s. Alcohol and tobacco tax and trade bureau or its predecessor, the bureau of alcohol, tobacco and firearms; (ii) must own, operate or have an alternating proprietorship interest in a brewery which brews and/or sells beer on its own premises in illinois, and (iii) produce no more than 6,000,000 barrels of beer for commercial sale per year. Brewer members are allowed one vote per brewing organization, and shall designate as its voting representative one natural person who holds a majority interest in the brewer member's organization or is assigned in writing by such majority interest holder; (iv) own and operate a facility which manufactures cider and/or mead; (v) must not have a non-u.s. Individual or organization that holds an interest of 25% or greater of that brewer; (vi) must not be a member of a controlled group of brewers (as understood under the provisions of u.s.c. Sec. 5051) if the combined production of that controlled group produces more than six millions barrels of beer per year. Associate members may be an individual, entity, or organization in an allied industry or endeavor, including, without limitation, equipment fabricators, material suppliers, contract brewers, consultants to the craft brewing industry, and any breweries whose principal place of business is outside of the state of illinois. Associate members shall not have any right to vote. Enthusiast members may be an individual 21 years or older. An enthusiast member will pay annual membership dues as set by the board of directors and shall not have any right to vote.

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

The organization has regular members that approve the individuals elected to the board of directors.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to all members of the board of directors for an opportunity to review before the form 990 is filed. The executive director will address any quesitons the board of directors may have.

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

The compensation process for the executive director included the board reviewing similar organizations' salary benchmarks. The compensation was discussed and approved in the board meeting and documented in the minutes.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Icbg Inc
EIN
46-5007165
Phone
6302870401
Address
20 W KINZIE ST, CHICAGO, IL 60654
Doing Business As
Illinois Craft Brewers Guild

Signing Officer

Name
Kevin Cary
Title
President
Phone
6302870401
Signed
2018-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Cary
Formed
2014
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
800

Preparer

Firm
Sassetti LLC
Address
6611 NORTH AVENUE, OAK PARK, IL 60302
Preparer
Dirk Ahlbeck
Phone
7083861433
Raw XML Appendix350 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: BREWER MEMBERS, ASSOCIATE MEMBERS, AND ENTHUSIAST MEMBERS. BREWER MEMBERS MUST (I) POSSESS A VALID AND CURRENT BREWER'S NOTICE ISSUED BY THE U.S. ALCOHOL AND TOBACCO TAX AND TRADE BUREAU OR ITS PREDECESSOR, THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS; (II) MUST OWN, OPERATE OR HAVE AN ALTERNATING PROPRIETORSHIP INTEREST IN A BREWERY WHICH BREWS AND/OR SELLS BEER ON ITS OWN PREMISES IN ILLINOIS, AND (III) PRODUCE NO MORE THAN 6,000,000 BARRELS OF BEER FOR COMMERCIAL SALE PER YEAR. BREWER MEMBERS ARE ALLOWED ONE VOTE PER BREWING ORGANIZATION, AND SHALL DESIGNATE AS ITS VOTING REPRESENTATIVE ONE NATURAL PERSON WHO HOLDS A MAJORITY INTEREST IN THE BREWER MEMBER'S ORGANIZATION OR IS ASSIGNED IN WRITING BY SUCH MAJORITY INTEREST HOLDER; (IV) OWN AND OPERATE A FACILITY WHICH MANUFACTURES CIDER AND/OR MEAD; (V) MUST NOT HAVE A NON-U.S. INDIVIDUAL OR ORGANIZATION THAT HOLDS AN INTEREST OF 25% OR GREATER OF THAT BREWER; (VI) MUST NOT BE A MEMBER OF A CONTROLLED GROUP OF BREWERS (AS UNDERSTOOD UNDER THE PROVISIONS OF U.S.C. SEC. 5051) IF THE COMBINED PRODUCTION OF THAT CONTROLLED GROUP PRODUCES MORE THAN SIX MILLIONS BARRELS OF BEER PER YEAR. ASSOCIATE MEMBERS MAY BE AN INDIVIDUAL, ENTITY, OR ORGANIZATION IN AN ALLIED INDUSTRY OR ENDEAVOR, INCLUDING, WITHOUT LIMITATION, EQUIPMENT FABRICATORS, MATERIAL SUPPLIERS, CONTRACT BREWERS, CONSULTANTS TO THE CRAFT BREWING INDUSTRY, AND ANY BREWERIES WHOSE PRINCIPAL PLACE OF BUSINESS IS OUTSIDE OF THE STATE OF ILLINOIS. ASSOCIATE MEMBERS SHALL NOT HAVE ANY RIGHT TO VOTE. ENTHUSIAST MEMBERS MAY BE AN INDIVIDUAL 21 YEARS OR OLDER. AN ENTHUSIAST MEMBER WILL PAY ANNUAL MEMBERSHIP DUES AS SET BY THE BOARD OF DIRECTORS AND SHALL NOT HAVE ANY RIGHT TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS REGULAR MEMBERS THAT APPROVE THE INDIVIDUALS ELECTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR AN OPPORTUNITY TO REVIEW BEFORE THE FORM 990 IS FILED. THE EXECUTIVE DIRECTOR WILL ADDRESS ANY QUESITONS THE BOARD OF DIRECTORS MAY HAVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION PROCESS FOR THE EXECUTIVE DIRECTOR INCLUDED THE BOARD REVIEWING SIMILAR ORGANIZATIONS' SALARY BENCHMARKS. THE COMPENSATION WAS DISCUSSED AND APPROVED IN THE BOARD MEETING AND DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0275886
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt02
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IRS990/TotalLiabilitiesEOYAmt05002
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IRS990/TotalLiabilitiesGrp/EOYAmt05002
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0877116
IRS990/TotalReportableCompFromOrgAmt0111481
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0877596
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01039142
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0800
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0275886
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0241798
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt025183
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0274386
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0236796
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020 W KINZIE ST
IRS990/USAddress/CityNm0CHICAGO
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060654
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ILLINOISBEER.ORG
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN CARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06302870401
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ICBG INC
ReturnHeader/Filer/BusinessNameControlTxt0ICBG
ReturnHeader/Filer/EIN0465007165
ReturnHeader/Filer/PhoneNum06302870401
ReturnHeader/Filer/USAddress/AddressLine1Txt020 W KINZIE ST
ReturnHeader/Filer/USAddress/CityNm0CHICAGO
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02044719FEB8C15E50051C655287DED62830B7863
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.15.34.189
ReturnHeader/FilingSecurityInformation/IPDt02018-10-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:52:00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362239746
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SASSETTI LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06611 NORTH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAK PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060302
ReturnHeader/PreparerPersonGrp/PhoneNum07083861433
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIRK AHLBECK
ReturnHeader/ReturnTs02018-10-09T08:09:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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