Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Craft Brewers Association of Oklahoma
EIN 47-4952532 • 501(c)6 • Oklahoma City, OK
Profile
To strengthen and unify the Oklahoma brewing industry. CBAO is dedicated to education and creating awareness among legislators, regulators and the general public of the issues facing the craft brewing industry in Oklahoma.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
6.06x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 38.3% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Down$16,667
Down $75,988 (-82%) from 2022
Liabilities
Up$100,948
Up $75,205 (+292%) from 2022
Net Assets
Down-$84,281
Down $151,193 (-226%) from 2022
Revenue
Up$106,083
Up $8,767 (+9.0%) from 2022
Expenses
Down$157,728
Down $1,727 (-1.1%) from 2022
Net Income
Up-$51,645
Up $10,494 (+17%) from 2022
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,667
- Liabilities
- $100,948
- Net assets
- -$84,281
- Revenue
- $106,083
- Expenses
- $157,728
- Net income
- -$51,645
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $106,083
Mission and Program Overview
Mission
To strengthen and unify the Oklahoma brewing industry. CBAO is dedicated to educating and creating awareness among legislators, regulators and the general public of the issues facing the craft brewing industry in Oklahoma, and to promote a healthy economic environment that enables public choices in the marketplace by Oklahoma breweries.
To strengthen and unify the Oklahoma brewing industry. CBAO is dedicated to education and creating awareness among legislators, regulators and the general public of the issues facing the craft brewing industry in Oklahoma.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Craft Brewers Association of Oklahoma hosted a monthly Board of Directors and membership meeting on the 3rd Tuesday of each month. The meetings were available through Zoom. The board meetings allowed CBAO business to be discussed and also allowed an opportunity for members to network, gain insight into lobbying efforts, ask questions about specific issues at their tap rooms and gain insight into the industry with updates from the National Brewers Association. Anywhere between ten to twenty brewery members attended the monthly meetings. | - | $133,869 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Amber Hinkle | Executive Director | FT | $40,625 | - | $40,625 |
| Lacy Richards | President | - | $0 | - | - |
| Nicholas Williams | Vice President | - | $0 | - | - |
| Lisa McIlroy | Secretary | - | $0 | - | - |
| Scott Dewald | Treasurer | - | $0 | - | - |
| Cody Driscoll | Member | - | $0 | - | - |
| Benny Jacobs | Member | - | $0 | - | - |
| Shawn McEthiny | Member | - | $0 | - | - |
Political and Lobbying Activity
- In-house lobbying only
- No
Filing and Contact Details
Filer
- Filer Name
- Craft Brewers Association of Oklahoma
- EIN
- 47-4952532
- Address
- PO Box 45, Oklahoma City, OK 73101
Signing Officer
- Name
- Scott Dewald
- Title
- Treasurer
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Regier & Associates Pllc
- Address
- 5225 N SHARTEL AVE STE 100, OKLAHOMA CITY, OK 73118
- Preparer
- Susan A Regier CPA
- Phone
- 4057670531
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $31”
Other Expenses.1003
“Information Technology $2045”
Other Expenses.1005
“Travel $385”
Other Expenses.1007
“Conferences, Conventions, and Meetings $25”
Other Expenses.1008
“Interest $24852”
Other Expenses.1
“Annual Event Expenses $23859”
Other Expenses.2
“Payroll Fees $2805”
Other Expenses.3
“QuickBook Fees $1362”
Other Expenses.4
“Bank Fees $270”
Other Expenses.5
“Other Expenses $142”
Other Expenses.6
“Reimbursements $105”
Other Expenses.8
“Licenses & Permits $75”
Other Assets.1005
“Accounts Receivable - Beginning $2755 Accounts Receivable - Ending $14955”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $14479 Accounts Payable and Accrued Expenses - Ending $78006”
Total Liabilities.1
“Payroll Liabilities - Beginning $477 Payroll Liabilities - Ending $42”
Total Liabilities.2
“EIDL Loan - Beginning $21724 EIDL Loan - Ending $22900”
Raw XML Appendix164 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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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Oklahoma City |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OK |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1289 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1712 |
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| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 57825 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4044 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 16667 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 12191 |
| IRS990EZ/GrossReceiptsAmt | 0 | 106083 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 12191 |
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| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 42769 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -32636 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -84281 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Nicholas Williams |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Lisa McIlroy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Scott Dewald |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Cody Driscoll |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Benny Jacobs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Shawn McEthiny |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Member |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2755 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 14955 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 55956 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To strengthen and unify the Oklahoma brewing industry. CBAO is dedicated to education and creating awareness among legislators, regulators and the general public of the issues facing the craft brewing industry in Oklahoma. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 91 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 51123 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Craft Brewers Association of Oklahoma hosted a monthly Board of Directors and membership meeting on the 3rd Tuesday of each month. The meetings were available through Zoom. The board meetings allowed CBAO business to be discussed and also allowed an opportunity for members to network, gain insight into lobbying efforts, ask questions about specific issues at their tap rooms and gain insight into the industry with updates from the National Brewers Association. Anywhere between ten to twenty brewery members attended the monthly meetings. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 133869 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 43856 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 36680 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 100948 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 157728 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 133869 |
| IRS990EZ/TotalRevenueAmt | 0 | 106083 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | Craftbeerok.org |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | Craft Brewers Association of Oklahoma contracts a lobbyist to support the craft beer industry in Oklahoma. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I-A, Line 1 - Direct and Indirect Political Campaign Activities |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $31 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $2045 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $385 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Conferences, Conventions, and Meetings $25 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Interest $24852 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Annual Event Expenses $23859 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Payroll Fees $2805 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | QuickBook Fees $1362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Bank Fees $270 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Other Expenses $142 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Reimbursements $105 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Licenses & Permits $75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Accounts Receivable - Beginning $2755 Accounts Receivable - Ending $14955 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Accounts Payable and Accrued Expenses - Beginning $14479 Accounts Payable and Accrued Expenses - Ending $78006 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Payroll Liabilities - Beginning $477 Payroll Liabilities - Ending $42 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | EIDL Loan - Beginning $21724 EIDL Loan - Ending $22900 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1008 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Scott Dewald |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Craft Brewers Association of Oklahoma |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CRAF |
| ReturnHeader/Filer/EIN | 0 | 474952532 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 45 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Oklahoma City |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OK |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 73101 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 843806480 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REGIER & ASSOCIATES PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5225 N SHARTEL AVE STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OKLAHOMA CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 73118 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4057670531 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Susan A Regier CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T14:14:44-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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