Liabilities / Assets
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
American Beverage Institute
990 • Fiscal year 2015 • EIN 52-1730954
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
21st percentile
Higher top officer pay than 21% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Down$281,217
Down $161,023 (-36%) from 2014
Net Assets
Down$281,217
Down $161,023 (-36%) from 2014
Liabilities
Flat$0
Flat from 2014
Revenue And Expenses
Revenue
Down$1,369,650
Down $217,218 (-14%) from 2014
Expenses
Down$1,530,673
Down $2,986 (-0.2%) from 2014
Net Income
Down-$161,023
Down $214,232 (-403%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Nov 14, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $1,369,650
Mission and Program Overview
Mission
To represent the perspective of the on-premise alcohol and hospitality industry by providing education and research on public policy issues related to alcohol consumption.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $119,945 | $251,731 | ▲ $131,786 |
| Cash and Non-Interest-Bearing Accounts | $322,295 | $29,486 | ▼ $292,809 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $442,240 | $281,217 | ▼ $161,023 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $442,240 | $281,217 | ▼ $161,023 |
| Total Net Assets Fund Balance | $442,240 | $281,217 | ▼ $161,023 |
| Total Liabilities and Net Assets / Fund Balance | $442,240 | $281,217 | ▼ $161,023 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $3,259 | $3,259 |
Compensation and Service Providers
Employees
| Name | Title | Base | Total |
|---|---|---|---|
| Richard Rivera | Director | $250 | $250 |
| Pete Madland | Sec/Treasurer/Director | $250 | $250 |
| Ellen Koteff | Director | $250 | $250 |
| Kerissa Hollis | Director | $250 | $250 |
| Stan Novack | Director | $250 | $250 |
Board Members and Trustees
| Name | Title |
|---|---|
| Richard Berman | President/Gen Counsel/Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Richard Berman And Company INC | Management, Lobbying & Accounting Fees | 1090 VERMONT AVE NW 800, Washington, DC 20005 | $1,382,129 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,369,622
- Investment Income
- $28
- Other Revenue
- $0
- Change in Net Assets
- $-161,023
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,529,423 |
| Salaries, Compensation, and Employee Benefits | $1,250 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $1,382,129 |
| Conferences and Meetings | - | - | - | $74,112 |
| Travel | - | - | - | $22,617 |
| Advertising | - | - | - | $14,970 |
| Information Technology | - | - | - | $11,947 |
| Office Expenses | - | - | - | $11,937 |
| Fees for Services Accounting | - | - | - | $4,260 |
| Insurance | - | - | - | $4,177 |
| Fees for Services Other | - | - | - | $2,286 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $1,250 |
| Fees for Services Legal | - | - | - | $495 |
| Other Expenses | - | - | - | $68 |
| Total Functional Expenses | $0 | $0 | $0 | $1,530,673 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $-74,718 |
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Richard Berman and Company Inc | Management Company | See Part V | No | $1,382,129 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, line 3
“Richard berman and company, inc. Is the management company for american beverage institute. Richard berman, president, general counsel and executive director of the institute, was compensated as president of richard berman and company, inc. During 2015. Due to the institute's established accounting and financial internal control processes, which have been approved by an independent cpa firm, the confidential compensation information is unavailble to the preparer and signing officer.”
Form 990, Part VI, Section A, line 8B
“The American Beverage Institute has no committee with authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11
“American beverage institute's form 990 was reviewed by the management company's cpas and by management. Members of the governing body and outside legal counsel both received and reviewed copies of this form 990 prior to its filing. All comments were addressed before the return was filed.”
Form 990, Part VI, Section B, line 12C
“American beverage institute annually requires the officers and directors to read and sign the policy and to disclose any conflict of interest they may have to the entire board. The board then decides whether or not there exists a conflict. Any officers or board members with conflicts are recused from voting upon issues involving their particular conflict.”
Form 990, Part VI, Section C, line 19
“American beverage institute does not make its governing documents, conflict of interest policy and financial statements available for public inspection except through those documents filed with its form 1024 exemption application (copy available upon request at the organization's headquarters in washington, dc) as required by law.”
Filing and Contact Details
Filer
- Filer Name
- American Beverage Institute
- EIN
- 52-1730954
- Phone
- 2024637110
- Address
- 1090 Vermont Avenue NW No 800, Washington, DC 20005
Signing Officer
- Name
- Pete Madland
- Title
- Secretary/Treasurer/Director
- Phone
- 2024637110
- Signed
- 2016-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard Berman
- Formed
- 1991
- Legal Domicile
- Dc
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Cherry Bekaert Llp
- Address
- 4600 EAST WEST HIGHWAY SUITE 200, BETHESDA, MD 20814
- Preparer
- Scott Denlinger
- Phone
- 3019513636
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 1
“The Institute uses the modified cash basis of accounting as it provides financial information that is more relevant in meeting the needs of the oganization.”
Form 990, Part XII, Line 2C
“No changes were made the the accounting method or oversight process in 2015.”
Raw XML Appendix323 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO REPRESENT THE PERSPECTIVE OF THE ON-PREMISE ALCOHOL AND HOSPITALITY INDUSTRY BY PROVIDING EDUCATION AND RESEARCH ON PUBLIC POLICY ISSUES RELATED TO ALCOHOL CONSUMPTION. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 14970 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RICHARD BERMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2024637110 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1090 Vermont Avenue NW 800 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Washington |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20005 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 322295 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 29486 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 1250 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 74112 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1382129 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1090 VERMONT AVE NW 800 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 20005 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | RICHARD BERMAN AND COMPANY INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT, LOBBYING & ACCOUNTING FEES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 28 |
| IRS990/CYOtherExpensesAmt | 0 | 1529423 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1369622 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -161023 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1250 |
| IRS990/CYTotalExpensesAmt | 0 | 1530673 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1369650 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | OPPOSED STATE/FEDERAL LEGISLATION TO MANDATE IGNITION INTERLOCK DEVICES OR ALCOHOL DETECTION DEVICES FOR ALL DRUNK DRIVING OFFENDERS OR IN ALL CARS. OPPOSED INCREASES IN FUNDING FOR RESEARCH ON HOW TO INSTALL ALCOHOL DETECTION DEVICES AS STANDARD EQUIPMENT. PROMOTED LEGISLATION ALLOWING FOR JUDICIAL DISCRETION OR MANDATE THE USE OF ALCOHOL DETECTION DEVICES IN CARS OF HIGH BLOOD ALCOHOL CONCENTRATION (BAC) OR REPEAT OFFENDERS. SUPPORTED LEGISLATIVE LANGUAGE CONTAINED IN THE FIXING AMERICA'S SURFACE TRANSPORTATION ACT THAT ENABLES STATES TO IMPLEMENT 24/7 SOBRIETY PROGRAMS AS A PART OF DRUNK DRIVING COUNTERMEASURES. IN STATES AND IN CONGRESS WHERE INTERLOCK-RELATED LEGISLATION WAS INTRODUCED, ENGAGED IN MEDIA OUTREACH, INFORMATIONAL MAILINGS AND INTER-INDUSTRY COALITIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4260 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 495 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1382129 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2286 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 9.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.60 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.60 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.60 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.25 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD BERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Kerissa Hollis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Ellen Koteff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Pete Madland |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Stan Novack |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Richard Rivera |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President/Gen Counsel/Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Sec/Treasurer/Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1369650 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 11947 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4177 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 28 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 28 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3259 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3259 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To represent the perspective of the on-premise alcohol and hospitality industry by providing education and research on public policy issues related to alcohol consumption. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 442240 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 281217 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11937 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Taxes, licenses & fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Membership Dues |
| IRS990/OtherExpensesGrp/Desc | 2 | Subscriptions & publica |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 325 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 100 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 68 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD BERMAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONFERENCE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1353904 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15718 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1353904 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15718 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CONTINUED IN AGGRESSIVE OPPOSITION TO A RECOMMENDATION BY THE NATIONAL TRANSPORTATION SAFETY BOARD TO LOWER THE DRUNK DRIVING ARREST THRESHOLD TO A .05 PERCENT BLOOD ALCOHOL CONCENTRATION LEVEL. PRODUCED RESEARCH ANALYSES ON THE CONSEQUENCES OF THE NTSB RECOMMENDATION. DISTRIBUTED PRESS RELEASES, LETTERS TO THE EDITOR, OPINION EDITORIALS AND ENGAGED IN MEDIA OUTREACH RESULTING IN COVERAGE IN TELEVISION, ONLINE, AND PRINT NEWS OUTLETS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | WROTE AND SUBMITTED PRESS RELEASES, OPINION EDITORIALS AND LETTERS TO THE EDITOR THAT WERE PUBLISHED IN OVER 160 PRINT AND ONLINE MEDIA OUTLETS ON THE ISSUE OF IGNITION INTERLOCK DEVICES (IN-CAR ALCOHOL DETECTORS), MODERATE AND RESPONSIBLE DRINKING PRIOR TO DRIVING, ANTI-ALCOHOL ACTVISTS, AND SOBRIETY CHECKPOINTS. OVER 30 MEDIA REFERENCES WERE IN TOP 100 MEDIA OUTLETS. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | RESEARCHED, COMPILED AND DISTRIBUTED REGULAR ISSUE UPDATE EMAILS TO BUSINESS LEADERS IN THE HOSPITALITY INDUSTRY. PREPARED ANALYSES ON EFFORTS BY ACTIVISTS TO DEMONIZE ALCOHOL CONSUMPTION. HELD TWO MEMBER CONFERENCES EACH WITH 100+ ATTENDEES. STAFF SPOKE AT MULTIPLE INDUSTRY EVENTS ABOUT POLICIES RELATED TO THE ON-PREMISE CONSUMPTION OF ALCOHOL. MAINTAINED THE ORGANIZATION'S WEBSITE, ABIONLINE.ORG. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | CONTINUED MAINTENANCE OF THE WEBSITE RESPONSIBLELIMITS.COM, A COMPONENT OF THE "KNOW YOUR LIMITS, KNOW THE LAW" PUBLIC EDUCATION CAMPAIGN. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27 |
| IRS990/PYOtherExpensesAmt | 0 | 1532159 |
| IRS990/PYOtherRevenueAmt | 0 | 583 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1586258 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 53209 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1500 |
| IRS990/PYTotalExpensesAmt | 0 | 1533659 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1586868 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -161023 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 119945 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 251731 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 13539 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 1353904 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -74718 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -74718 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -88257 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3259 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3259 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | RICHARD BERMAN AND COMPANY INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | MANAGEMENT COMPANY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1382129 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | See Part V |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | SERVICES PROVIDED INCLUDE RESEARCH AND DAILY MONITORING/ANALYSIS ON A WORLDWIDE BASIS ON ISSUES IMPORTANT TO THE ORGANIZATION, ADVERTISING, PUBLIC AND MEDIA RELATIONS, PROGRAM MANAGEMENT AND PROMOTION OF INFORMATION TO THE PUBLIC, ACCOUNTING AND FINANCIAL OPERATIONS, LOBBYING, MANAGEMENT, GENERAL AND ADMINISTRATIVE, MEETING PLANNING, AND ADDITIONAL SERVICES AS NEEDED IN MEETING THE OBJECTIVE OF THE AMERICAN BEVERAGE INSTITUTE IN THE FULFILLMENT OF ITS MISSION AND EXEMPT PURPOSES. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV - DESCRIPTION OF SERVICES: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RICHARD BERMAN AND COMPANY, INC. IS THE MANAGEMENT COMPANY FOR AMERICAN BEVERAGE INSTITUTE. RICHARD BERMAN, PRESIDENT, GENERAL COUNSEL AND EXECUTIVE DIRECTOR OF THE INSTITUTE, WAS COMPENSATED AS PRESIDENT OF RICHARD BERMAN AND COMPANY, INC. DURING 2015. DUE TO THE INSTITUTE'S ESTABLISHED ACCOUNTING AND FINANCIAL INTERNAL CONTROL PROCESSES, WHICH HAVE BEEN APPROVED BY AN INDEPENDENT CPA FIRM, THE CONFIDENTIAL COMPENSATION INFORMATION IS UNAVAILBLE TO THE PREPARER AND SIGNING OFFICER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The American Beverage Institute has no committee with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AMERICAN BEVERAGE INSTITUTE'S FORM 990 WAS REVIEWED BY THE MANAGEMENT COMPANY'S CPAS AND BY MANAGEMENT. MEMBERS OF THE GOVERNING BODY AND OUTSIDE LEGAL COUNSEL BOTH RECEIVED AND REVIEWED COPIES OF THIS FORM 990 PRIOR TO ITS FILING. ALL COMMENTS WERE ADDRESSED BEFORE THE RETURN WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AMERICAN BEVERAGE INSTITUTE ANNUALLY REQUIRES THE OFFICERS AND DIRECTORS TO READ AND SIGN THE POLICY AND TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE TO THE ENTIRE BOARD. THE BOARD THEN DECIDES WHETHER OR NOT THERE EXISTS A CONFLICT. ANY OFFICERS OR BOARD MEMBERS WITH CONFLICTS ARE RECUSED FROM VOTING UPON ISSUES INVOLVING THEIR PARTICULAR CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AMERICAN BEVERAGE INSTITUTE DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION EXCEPT THROUGH THOSE DOCUMENTS FILED WITH ITS FORM 1024 EXEMPTION APPLICATION (COPY AVAILABLE UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS IN WASHINGTON, DC) AS REQUIRED BY LAW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Institute uses the modified cash basis of accounting as it provides financial information that is more relevant in meeting the needs of the oganization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO CHANGES WERE MADE THE THE ACCOUNTING METHOD OR OVERSIGHT PROCESS IN 2015. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XII, Line 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 442240 |
| IRS990/TotalAssetsEOYAmt | 0 | 281217 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 442240 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 281217 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1530673 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 442240 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 281217 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1369622 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1250 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 28 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1369622 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1369650 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 442240 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 281217 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 22617 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 442240 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 281217 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1090 Vermont Avenue NW No 800 |
| IRS990/USAddress/CityNm | 0 | Washington |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 20005 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | abionline.org; responsiblelimits.com |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PETE MADLAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary/Treasurer/Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2024637110 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | American Beverage Institute |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 521730954 |
| ReturnHeader/Filer/PhoneNum | 0 | 2024637110 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1090 Vermont Avenue NW No 800 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Washington |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20005 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 560574444 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CHERRY BEKAERT LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4600 EAST WEST HIGHWAY SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BETHESDA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 20814 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3019513636 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Scott Denlinger |
| ReturnHeader/ReturnTs | 0 | 2016-11-15T15:35:52-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $281,217
- Liabilities
- $0
- Net assets
- $281,217
- Revenue
- $1,369,650
- Expenses
- $1,530,673
- Net income
- -$161,023