Civic Intelligence

Icbg Inc

990 • Fiscal year 2024 • EIN 46-5007165

Jan 01, 2024 to Dec 31, 2024 • Filed on Jan 31, 2025

PO Box 1467LA Grange Park, IL 60526

(630) 287-0401

Siviq Scores

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

Liabilities / Assets

87th percentile

0.45x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.09x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

7th percentile

-24%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

74th percentile

$108,493

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

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

Asset Growth

3rd percentile

-42%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

7th percentile

-23%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Down

$123,702

Down $87,849 (-42%) from 2023

Net Assets

Down

$67,818

Down $143,733 (-68%) from 2023

Liabilities

Up

$55,884

Up $55,884 from 2023

Revenue

Down

$625,771

Down $186,832 (-23%) from 2023

Expenses

Down

$774,521

Down $54,013 (-6.5%) from 2023

Net Income

Down

-$148,750

Down $132,819 (-834%) from 2023

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: $211,5512023Assets 2024: $123,702Liabilities 2024: $55,884Net Assets 2024: $67,8182024

Highlighted filing

2024

Assets$123,702
Liabilities$55,884
Net Assets$67,818

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: -$15,9312023Revenue 2024: $625,771Expenses 2024: $774,521Net Income 2024: -$148,7502024

Highlighted filing

2024

Revenue$625,771
Expenses$774,521
Net Income-$148,750
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 31, 2025
Return Version
2024v5.0
Gross Receipts
$625,771
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$205,622$115,249▼ $90,373
Rtn Earn Endowment Incm Other Fnds$211,551$67,818▼ $143,733
Cash and Non-Interest-Bearing Accounts$5,929$8,246▲ $2,317
Other Notes and Loans Receivable, Net-$107-
Accounts Receivable-$100-
Total Assets$211,551$123,702▼ $87,849
Liabilities
Accounts Payable and Accrued Expenses-$55,884-
Total Liabilities$0$55,884▲ $55,884
Net Assets / Fund Balance
Total Net Assets Fund Balance$211,551$67,818▼ $143,733
Total Liabilities and Net Assets / Fund Balance$211,551$123,702▼ $87,849
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ray StoutExecutive DiFT$106,923$1,570$108,493

Board Members and Trustees

NameTitle
Ken HenricksPresident
Bruce DirBoard Member
Cameron HornBoard Member
Cesar MarronBoard Member
Karen ConnBoard Member
Karl RutherfordBoard Member
Matthew MoldenhauerBoard Member
Paul KreinerBoard Member
Peter CrowleyBoard Member
Brent SchwoererVice Preside
Emily KwasneyVP
Revenue and Support

Revenue Composition

Contributions and Grants
$19,295
Program Service Revenue
$606,476
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,536
Change in Net Assets
$-148,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,392
Salaries, Compensation, and Employee Benefits$200,129
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$292,671
Current Officers, Directors, Trustees, and Key Employees---$106,923
Other Salaries and Wages---$79,053
Advertising---$63,101
Fees for Services Lobbying---$52,949
Fees for Services Legal---$49,798
Insurance---$30,833
Office Expenses---$18,581
Fees for Services Accounting---$14,690
Payroll Taxes---$14,153
Information Technology---$11,781
Travel---$8,978
Fees for Services Management---$2,340
Interest---$1,956
Grants to Domestic Individuals---$1,000
Other Expenses---$112
Total Functional Expenses$0$0$0$774,521
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$52,949
Total Nondeductible Lobbying and Political Cost$52,949
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, 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 us alchohol and tobacco tax and trade bureau or its predecessor, the bureau of alchohol, 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 commericial 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 memember'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-us 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 usc sec 5051) if the combined production of that controlled group produces more than 6,000,000 barrels of beer per year. Associate members may be an individual, entity, or organization in an allied industry or endavor, including, without limitations, equipment fabricators, material suppliers, contract brewers, consultants to the craft beer industry, and any breweries whose principal place of business is outside the state of illinois. Assocate members shall not hve any right to vote. Ehthusiast 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, Page 6, Part VI, Line 7A

The organization has regular members who approve the individual elected to the board of directors.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, 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, Page 6, Part VI, 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, LA GRANGE PARK, IL 60526
Doing Business As
Illinois Craft Brewers Guild

Signing Officer

Name
Ken Henricks
Title
President
Phone
6302870401
Signed
2025-01-31

Organization Details

Principal Officer
Ken Henricks
Formed
2014
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
450

Preparer

Firm
Ahlbeck Cook Pllc
Address
500 W MADISON STREET SUITE 1000, CHICAGO, IL 60661
Preparer
Bruce Cook CPA
Phone
8473349798
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

SCHOLARSHIPS

Raw XML Appendix358 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/SavingsAndTempCashInvstGrp/EOYAmt0115249
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0178941
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt052949
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt052949
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/TaxableAmt0-6102
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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 US ALCHOHOL AND TOBACCO TAX AND TRADE BUREAU OR ITS PREDECESSOR, THE BUREAU OF ALCHOHOL, 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 COMMERICIAL 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 MEMEMBER'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-US 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 USC SEC 5051) IF THE COMBINED PRODUCTION OF THAT CONTROLLED GROUP PRODUCES MORE THAN 6,000,000 BARRELS OF BEER PER YEAR. ASSOCIATE MEMBERS MAY BE AN INDIVIDUAL, ENTITY, OR ORGANIZATION IN AN ALLIED INDUSTRY OR ENDAVOR, INCLUDING, WITHOUT LIMITATIONS, EQUIPMENT FABRICATORS, MATERIAL SUPPLIERS, CONTRACT BREWERS, CONSULTANTS TO THE CRAFT BEER INDUSTRY, AND ANY BREWERIES WHOSE PRINCIPAL PLACE OF BUSINESS IS OUTSIDE THE STATE OF ILLINOIS. ASSOCATE MEMBERS SHALL NOT HVE ANY RIGHT TO VOTE. EHTHUSIAST 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/ExplanationTxt2THE ORGANIZATION HAS REGULAR MEMBERS WHO APPROVE THE INDIVIDUAL ELECTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4THE 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/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0774521
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt055884
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt055884
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0211551
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt067818
IRS990/TotalOtherCompensationAmt01570
IRS990/TotalProgramServiceRevenueAmt0606476
IRS990/TotalReportableCompFromOrgAmt0106923
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0606476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0625771
IRS990/TotalVolunteersCnt0450
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IRS990/TravelGrp/TotalAmt08978
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1467
IRS990/USAddress/CityNm0LA GRANGE PARK
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060526
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ILLINOISBEER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN HENRICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06302870401
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ICBG INC
ReturnHeader/Filer/BusinessNameControlTxt0ICBG
ReturnHeader/Filer/EIN0465007165
ReturnHeader/Filer/PhoneNum06302870401
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1467
ReturnHeader/Filer/USAddress/CityNm0LA GRANGE PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060526
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993277561
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AHLBECK COOK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 W MADISON STREET SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICAGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060661
ReturnHeader/PreparerPersonGrp/PhoneNum08473349798
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE COOK CPA
ReturnHeader/ReturnTs02025-04-04T20:48:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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