Civic Intelligence

Icbg Inc

990 • Fiscal year 2019 • EIN 46-5007165

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

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

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Net Margin

27th percentile

-2.6%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$124,468

Higher top officer pay than 80% of similar nonprofits.

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

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Asset Growth

22nd percentile

-5.4%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-9.1%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$353,675

Down $20,327 (-5.4%) from 2018

Net Assets

Down

$329,983

Down $21,731 (-6.2%) from 2018

Liabilities

Up

$23,692

Up $1,404 (+6.3%) from 2018

Revenue

Down

$851,906

Down $85,443 (-9.1%) from 2018

Expenses

Up

$873,637

Up $51,206 (+6.2%) from 2018

Net Income

Down

-$21,731

Down $136,649 (-119%) from 2018

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

2019

Assets$353,675
Liabilities$23,692
Net Assets$329,983

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

2019

Revenue$851,906
Expenses$873,637
Net Income-$21,731
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$851,906
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$331,473$290,736▼ $40,737
Accounts Receivable$34,510$36,510▲ $2,000
Cash and Non-Interest-Bearing Accounts$8,019$26,429▲ $18,410
Total Assets$374,002$353,675▼ $20,327
Liabilities
Accounts Payable and Accrued Expenses$20,688$23,692▲ $3,004
Deferred Revenue$1,600--
Total Liabilities$22,288$23,692▲ $1,404
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$351,714$329,983▼ $21,731
Total Net Assets Fund Balance$351,714$329,983▼ $21,731
Total Liabilities and Net Assets / Fund Balance$374,002$353,675▼ $20,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
DANIELLE D'ALESSANDROExecutive DirectorFT$124,468$124,468

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$168,631
Program Service Revenue
$674,055
Investment Income
$0
Other Revenue
$9,220
All Other Contributions
$3,500
Change in Net Assets
$-21,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$661,684
Salaries, Compensation, and Employee Benefits$211,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$357,951
Current Officers, Directors, Trustees, and Key Employees---$124,468
Other Salaries and Wages---$87,485
Fees for Services Legal---$52,721
Fees for Services Lobbying---$43,205
Advertising---$37,621
Travel---$36,265
Office Expenses---$33,521
Insurance---$24,382
Information Technology---$12,840
All Other Expenses---$12,704
Other Expenses---$9,250
Fees for Services Other---$3,500
Total Functional Expenses$0$0$0$873,637
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$43,205
Total Nondeductible Lobbying and Political Cost$43,205
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
2020-11-11
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
450

Preparer

Firm
Sassetti LLC
Address
6611 NORTH AVENUE, OAK PARK, IL 60302
Preparer
Dirk Ahlbeck
Phone
7083861433
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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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0374002
IRS990/TotalAssetsGrp/EOYAmt0353675
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0168631
IRS990/TotalEmployeeCnt02
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022288
IRS990/TotalLiabilitiesEOYAmt023692
IRS990/TotalLiabilitiesGrp/BOYAmt022288
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0674055
IRS990/TotalReportableCompFromOrgAmt0124468
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0683275
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0851906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0450
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0374002
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0353675
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt036265
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/SignatureDt02020-11-11
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/AtSubmissionFilingDeviceId04BD8B080C63AFF479F8002C959B23E85A162128F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.249.223.178
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:42:45
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/PreparationDt02020-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIRK AHLBECK
ReturnHeader/ReturnTs02020-11-16T08:58:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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