Civic Intelligence

Icbg Inc

990 • Fiscal year 2021 • EIN 46-5007165

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 26, 2022

PO Box 1467Lagrange Park, IL 60526

(630) 287-0401

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

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

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

22nd percentile

0.00x

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

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Net Margin

62nd percentile

16%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

71st percentile

$102,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 14.2% of source-year revenue.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2021

Asset Growth

85th percentile

41%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

97%

Faster revenue growth than 93% of similar nonprofits.

2021 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$329,971

Up $95,824 (+41%) from 2020

Net Assets

Up

$329,971

Up $112,852 (+52%) from 2020

Liabilities

Down

$0

Down $17,028 (-100%) from 2020

Revenue

Up

$718,418

Up $354,536 (+97%) from 2020

Expenses

Up

$605,566

Up $128,820 (+27%) from 2020

Net Income

Up

$112,852

Up $225,716 (+200%) from 2020

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

2021

Assets$329,971
Liabilities$0
Net Assets$329,971

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

2021

Revenue$718,418
Expenses$605,566
Net Income$112,852
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 26, 2022
Return Version
2021v4.2
Gross Receipts
$718,418
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$169,654$267,746▲ $98,092
Accounts Receivable$44,365$42,597▼ $1,768
Cash and Non-Interest-Bearing Accounts$20,128$19,628▼ $500
Total Assets$234,147$329,971▲ $95,824
Liabilities
Accounts Payable and Accrued Expenses$17,028$0▼ $17,028
Total Liabilities$17,028$0▼ $17,028
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$217,119$329,971▲ $112,852
Total Net Assets Fund Balance$217,119$329,971▲ $112,852
Total Liabilities and Net Assets / Fund Balance$234,147$329,971▲ $95,824
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
DANIELLE D'ALESSANDROExecutive DirectorFT$102,000$102,000
Ray StoutExecutive DirectorFT$12,115$12,115

Board Members and Trustees

NameTitle
Emily SlaytonPresident
Jonathan FitzVice President
Bruce DirMember
Elizabeth MayMember
Emily KwasnyMember
Ken HenricksMember
Michael ThropeMember
Kevin CarySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,023
Program Service Revenue
$676,529
Investment Income
$0
Other Revenue
$1,866
All Other Contributions
$991
Change in Net Assets
$112,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$433,568
Salaries, Compensation, and Employee Benefits$171,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$252,110
Current Officers, Directors, Trustees, and Key Employees---$114,115
Other Salaries and Wages---$57,883
Advertising---$44,284
Fees for Services Legal---$24,274
Insurance---$24,017
Fees for Services Lobbying---$20,467
Office Expenses---$18,893
Information Technology---$13,431
All Other Expenses---$7,917
Travel---$5,347
Fees for Services Other---$2,747
Fees for Services Accounting---$2,250
Other Expenses---$2,238
Interest---$660
Total Functional Expenses$0$0$0$605,566
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$20,467
Total Nondeductible Lobbying and Political Cost$20,467
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 questions 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
PO BOX 1467, LAGRANGE PARK, IL 60526
Doing Business As
Illinois Craft Brewers Guild

Signing Officer

Name
Kevin Cary
Title
President
Phone
6302870401
Signed
2022-08-26
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
3
Volunteers
400

Preparer

Firm
Apple Growth Partners
Address
1540 WEST MARKET ST, AKRON, OH 44313
Preparer
Dirk Ahlbeck
Phone
3308677350
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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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IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-28830
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IRS990/ScheduleORequiredInd01
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 QUESTIONS 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
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0101576
IRS990/TotalOtherProgSrvcRevenueAmt0345640
IRS990/TotalProgramServiceExpensesAmt0272576
IRS990/TotalProgramServiceRevenueAmt0676529
IRS990/TotalReportableCompFromOrgAmt0114115
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0676529
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0718418
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/WebsiteAddressTxt0WWW.ILLINOISBEER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN CARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06302870401
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ICBG INC
ReturnHeader/Filer/BusinessNameControlTxt0ICBG
ReturnHeader/Filer/EIN0465007165
ReturnHeader/Filer/PhoneNum06302870401
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1467
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341082617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0APPLE GROWTH PARTNERS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01540 WEST MARKET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AKRON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044313
ReturnHeader/PreparerPersonGrp/PhoneNum03308677350
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIRK AHLBECK
ReturnHeader/ReturnTs02022-08-26T15:36:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CARY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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