Civic Intelligence

National Alcohol Beverage Control Associnc

EIN 53-0239451 • 501(c)6 • Arlington, VA

Profile

National alcohol beverage control association, inc. Was organized to promote ethical practices relative to the control, regulation, purchase, storage, distribution, sale and consumption of beverage alcohol; to encourage frank and open discussion of all related problems; to cooperate with all state and federal agencies involved; to provide the means for cooperation and the continuous flow of information between the various member states and those with whom they do business; and to further all of these objectives by convening regular annual conferences.

2900 S Quincy St 800Arlington, VA 22206

www.nabca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.27x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.60x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

53rd percentile

6.6%

Higher net margin than 53% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

57th percentile

9.3%

Faster asset growth than 57% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.7%

Faster revenue growth than 48% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,365,685

Up $2,931,988 (+9.3%) from 2023

Liabilities

Down

$9,154,317

Down $75,308 (-0.8%) from 2023

Net Assets

Up

$25,211,368

Up $3,007,296 (+14%) from 2023

Revenue

Up

$15,381,718

Up $968,648 (+6.7%) from 2023

Expenses

Up

$14,373,514

Up $1,722,490 (+14%) from 2023

Net Income

Down

$1,008,204

Down $753,842 (-43%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $10,366,814Liabilities 2011: $1,382,246Net Assets 2011: $8,984,5682011Assets 2012: $10,548,292Liabilities 2012: $1,523,170Net Assets 2012: $9,025,1222012Assets 2013: $11,698,046Liabilities 2013: $1,474,902Net Assets 2013: $10,223,1442013Assets 2014: $13,759,164Liabilities 2014: $1,195,900Net Assets 2014: $12,563,2642014Assets 2015: $14,938,677Liabilities 2015: $1,705,392Net Assets 2015: $13,233,2852015Assets 2016: $14,650,869Liabilities 2016: $2,183,219Net Assets 2016: $12,467,6502016Assets 2017: $16,800,656Liabilities 2017: $2,605,627Net Assets 2017: $14,195,0292017Assets 2018: $17,879,931Liabilities 2018: $2,604,046Net Assets 2018: $15,275,8852018Assets 2019: $18,944,467Liabilities 2019: $2,661,911Net Assets 2019: $16,282,5562019Assets 2020: $21,054,524Liabilities 2020: $4,755,932Net Assets 2020: $16,298,5922020Assets 2021: $25,182,211Liabilities 2021: $3,840,748Net Assets 2021: $21,341,4632021Assets 2022: $24,437,320Liabilities 2022: $4,796,950Net Assets 2022: $19,640,3702022Assets 2023: $31,433,697Liabilities 2023: $9,229,625Net Assets 2023: $22,204,0722023Assets 2024: $34,365,685Liabilities 2024: $9,154,317Net Assets 2024: $25,211,3682024

Highlighted filing

2024

Assets$34,365,685
Liabilities$9,154,317
Net Assets$25,211,368

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $8,876,626Expenses 2011: $7,556,588Net Income 2011: $1,320,0382011Revenue 2012: $8,719,573Expenses 2012: $8,152,757Net Income 2012: $566,8162012Revenue 2013: $9,019,726Expenses 2013: $8,307,754Net Income 2013: $711,9722013Revenue 2014: $9,745,115Expenses 2014: $8,468,164Net Income 2014: $1,276,9512014Revenue 2015: $10,236,923Expenses 2015: $9,053,738Net Income 2015: $1,183,1852015Revenue 2016: $10,300,198Expenses 2016: $10,360,100Net Income 2016: -$59,9022016Revenue 2017: $11,081,022Expenses 2017: $10,623,817Net Income 2017: $457,2052017Revenue 2018: $11,767,824Expenses 2018: $11,031,407Net Income 2018: $736,4172018Revenue 2019: $12,271,528Expenses 2019: $11,249,125Net Income 2019: $1,022,4032019Revenue 2020: $12,395,097Expenses 2020: $11,648,202Net Income 2020: $746,8952020Revenue 2021: $12,486,682Expenses 2021: $10,098,443Net Income 2021: $2,388,2392021Revenue 2022: $13,864,197Expenses 2022: $12,561,778Net Income 2022: $1,302,4192022Revenue 2023: $14,413,070Expenses 2023: $12,651,024Net Income 2023: $1,762,0462023Revenue 2024: $15,381,718Expenses 2024: $14,373,514Net Income 2024: $1,008,2042024

Highlighted filing

2024

Revenue$15,381,718
Expenses$14,373,514
Net Income$1,008,204

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.4$9.15$25.2$15.4$14.4$1.01
2023Detailed filing. Detailed filing data is available for this year.$31.4$9.23$22.2$14.4$12.7$1.76
2022Detailed filing. Detailed filing data is available for this year.$24.4$4.80$19.6$13.9$12.6$1.30
2021Detailed filing. Detailed filing data is available for this year.$25.2$3.84$21.3$12.5$10.1$2.39
2020Detailed filing. Detailed filing data is available for this year.$21.1$4.76$16.3$12.4$11.6$0.75
2019Summary only. Only limited summary data is available for this year.$18.9$2.66$16.3$12.3$11.2$1.02
2018Summary only. Only limited summary data is available for this year.$17.9$2.60$15.3$11.8$11.0$0.74
2017Summary only. Only limited summary data is available for this year.$16.8$2.61$14.2$11.1$10.6$0.46
2016Summary only. Only limited summary data is available for this year.$14.7$2.18$12.5$10.3$10.4$0.06
2015Summary only. Only limited summary data is available for this year.$14.9$1.71$13.2$10.2$9.05$1.18
2014Summary only. Only limited summary data is available for this year.$13.8$1.20$12.6$9.75$8.47$1.28
2013Summary only. Only limited summary data is available for this year.$11.7$1.47$10.2$9.02$8.31$0.71
2012Summary only. Only limited summary data is available for this year.$10.5$1.52$9.03$8.72$8.15$0.57
2011Summary only. Only limited summary data is available for this year.$10.4$1.38$8.98$8.88$7.56$1.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$16,624,108
Mission and Program Overview

Mission

National alcohol beverage control association, inc. Was organized to promote ethical practices relative to the control, regulation, purchase, storage, distribution, sale and consumption of beverage alcohol; to encourage frank and open discussion of all related problems; to cooperate with all state and federal agencies involved; to provide the means for cooperation and the continuous flow of information between the various member states and those with whom they do business; and to further all of these objectives by convening regular annual conferences.

NABCA was organized to promote ethical practices relative to control, regulation, purchase, storage, distribution, sale, and consumption of beverage alcohol.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,639,734$24,639,991▲ $2,000,257
Cash and Non-Interest-Bearing Accounts$1,195,095$2,923,396▲ $1,728,301
Land, Buildings, and Equipment, Net$1,134,174$1,653,466▲ $519,292
Prepaid Expenses and Deferred Charges$611,174$786,358▲ $175,184
Savings and Temporary Cash Investments$544,459--
Accounts Receivable$645,066$58,387▼ $586,679
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$31,433,697$34,365,685▲ $2,931,988
Other Assets Total$4,663,995$4,304,087▼ $359,908
Liabilities
Other Liabilities$6,511,623$6,063,476▼ $448,147
Accounts Payable and Accrued Expenses$1,410,276$1,768,956▲ $358,680
Deferred Revenue$1,307,726$1,321,885▲ $14,159
Total Liabilities$9,229,625$9,154,317▼ $75,308
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,204,072$25,211,368▲ $3,007,296
Total Net Assets Fund Balance$22,204,072$25,211,368▲ $3,007,296
Total Liabilities and Net Assets / Fund Balance$31,433,697$34,365,685▲ $2,931,988

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$272,984$3,386,712$3,659,696
Leasehold Improvements$701,245$357,028$1,058,273
Other Land Buildings$679,237$56,639$735,876
Other Assets Org$4,255,230--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,011,973-▲ $68,495-$1,238,963
2022$2,548,345-▲ $190,262-$2,011,973
2021$3,605,480-▼ $354,873-$2,548,345
2020$3,436,665-▲ $803,139-$3,605,480
2019$1,517,198$3,000,000▼ $50,078-$3,436,665
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Neal InsleyPresident & CEOFT$483,644$91,084$574,728
W Eddie WirtSVP Administration, CFOFT$230,830$47,156$277,986
David JacksonSVP Trade RelationsFT$251,142$22,167$273,309
Carmen FordSVP Internal AffairsFT$200,131$35,853$235,984
Amy GrollmanVP, Data Architecture & Software EngineeringFT$163,330$48,580$211,910
Jerry Janicki JrDirector, SystemsFT$172,974$26,696$199,670
Larry BucknerVP, General CounselFT$146,146$34,219$180,365
Robert TaylorVP, Finance & AccountingFT$143,559$29,949$173,508
Maggie BarchineDirector, CommunicationsFT$138,051$24,736$162,787

Board Members and Trustees

NameTitle
Joseph MollicaChairman, New Hampshire
Hank BauerChairman, North Carolina
Dennis DohertyChairman, Oregon
Tim HoldenChairman, Pennsylvania
Martin ManahanChairman, Vermont
Tim HugoChairman, Virginia
Kristin BeltzerChairperson, Michigan
Jeff AndersonDirector, Idaho
Steve LarsonDirector, Iowa
Louis LuchiniDirector, Maine
Kathie DurbinDirector, Montgomery County
Tiffany ClasonDirector, Utah
Curtis StewartAdministrator, Alabama
Becky SchlauchAdministrator, Montana
Thomas MontoyaAdministrator, Wyomning
Chris GrahamCommissioner, Mississippi
Fredric WootonCommissioner, West Virginia
Jacqueline DeGenovaSuperintendent, Ohio

Highest Paid Contractors

ContractorServicesLocationCompensation
Sas Institute INCIt ProjectSAS Campus Drive, Cary, NC 27513$1,283,335
Rivernorth INCConsultant It Project46726 MANCHESTER TERRACE, Sterling, VA 20165$560,612
Freeman Trade Show Exhibit And Event CompTs/tc BoothsPO BOX 734596, Dallas, TX 75373$119,154
Start Here Meetings And Events LLCConference Vendor400 12th Avenue NW, Naples, FL 34120$106,784
D'amelio Networks LLCConference Speakers65 HIGH RIDGE ROAD 346, Stamford, CT 06905$101,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,525,773
Investment Income
$854,323
Other Revenue
$1,622
Change in Net Assets
$1,008,204

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,278,649
Revenue Not Reported on Financial Statements
$103,069
Revenue Not Reported on Form 990
$1,999,092
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$17,277,741
Total Revenue per Form 990
$15,381,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,212,317
Salaries, Compensation, and Employee Benefits$6,331,161
Grants and Similar Amounts Paid$830,036
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,765,605
Fees for Services Other---$1,743,559
Conferences and Meetings---$1,410,191
Current Officers, Directors, Trustees, and Key Employees---$1,223,627
Travel---$940,919
Occupancy---$792,932
Other Employee Benefits---$678,524
Grants to Domestic Orgs---$659,632
Payroll Taxes---$377,296
All Other Expenses---$351,146
Information Technology---$327,205
Pension Plan Contributions---$286,109
Depreciation Depletion---$227,321
Other Expenses---$191,672
Grants to Domestic Individuals---$170,404
Fees for Service Investment Mgmnt Fees---$103,069
Fees for Services Accounting---$97,247
Office Expenses---$64,093
Insurance---$59,333
Fees for Services Legal---$35,718
Interest---$6,000
Total Functional Expenses$0$0$0$14,373,514

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,373,514
Expenses per Audited Statements$14,270,445
Total Expenses per Audited Statements$14,270,445
Expenses Not Reported on Financial Statements$103,069
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Public Health InstituteOakland, CA501(c)(3)Education Efforts$84,748
Idaho State Liquor DivisionBoise, IDIdaho GovEducation Efforts$60,000
Mississippi Department of RevenueClinton, MSMississippi GovEducation Efforts$60,000
New Hampshire Liquor Commission EducationConcord, NHNew Hampshire GovEducation Efforts$60,000
Pennsylvania LiquorHarrisburg, PAPa GovEducation Efforts$60,000
Montgomery County Alcohol Beverage ServicesGaithersburg, MDMaryland GovEducation Efforts$51,000
Alabama Alcoholic Beverage Control Board(direct)Birmingham, ALAlabama GovEducation Efforts$50,000
Iowa Alcoholic Beverage DivisionAnkneney, IAIowa GovEducation Efforts$50,000
North Carolina Abc CommissionRaleigh, NCNorth Carolina GovEducation Efforts$50,000
Utah Department of Alcoholic Beverage ServicesSalt Lake City, UTUtah GovEducation Efforts$50,000
West Virginia Alcohol Beverage Service AdministorCharleston, WVWest Virginia GovEducation Efforts$30,000
West Virginia Alcohol Beverage Service AdministorCharleston, WVWest Virginia GovEducation Efforts$30,000
Michigan Liquor Control CommissionLansing, MIMichigan GovEducation Efforts$10,000
Montana Abc Division-educationHelena, MTMontana GovEducation Efforts$10,000
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
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$5,928,474
Deferred Comp Obligation/pension$135,002
Plans Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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, Line 6 Classes of members or stockholders

Article II - Membership Section 1 - Membership in the Association may be granted to any governmental entity responsible for controlling and selling, either at wholesale or retail, alcohol beverages within its jurisdiction, and to any person, firm or organization supplying products for use or resale by such governmental entities. Not withstanding the provisions of Section 2 A. of this Article, other members will be admitted by a majority vote of the Board of Directors, following recommendation by the Governance Committee. The Board may reject any applicant or cancel a membership if, in the reasonable opinion of the Board, the applicant or member is engaging in unsuitable practices. Section 2 - Voting Members of the Association shall consist of the following: A. Board Members - All United States: State, Territorial, County or Municipal or City government agencies responsible for controlling and selling, either at wholesale or retail, alcohol beverages within their respective jurisdictions. In the event that more than one such entity exists in a State or Territory which itself is not eligible for membership as a Voting Member, only one may be admitted as a Voting Member, and it shall be the largest such entity in terms of annual sales volume for the preceding year. Section 3 - Other members of the Association may consist of the general categories as set forth herein. All such members may be permitted to attend open conferences of the Association and receive all information, including statistical information, not specifically reserved for Voting Members. The Governance Committee shall develop and maintain a Membership and Dues Catalog that lists all non-voting membership categories, sub-categories and membership dues. The Membership and Dues Catalog must be approved by the full Board as well as any changes to the Catalog thereafter.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 is prepared by an independent cpa and reviewed by the president & ceo, and sr vp of administration/cfo before filing with the irs. After filing, the 990 is made available for review upon request.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board chair annually reviews the salary and benefits package of the president and ceo and presents an initial recommendation to the steering committee. The steering committee presents a final recommendation to the finance committee at the annual budget meeting. Any resulting adjustments are included in the budget and presented to the board of directors for approval. Evaluation tools include comparable data, implementation of the association's strategic plan, and achievement of goals set forth by the chair.

Form 990, Part VI, Line 19 Required documents available to the public

The organization considers requests for documents which are not required by law to be made public. Requests are handled on an individual basis and approval is sought when necessary.

Form 990, Part VIII, Line 11A

Miscellaneous income includes small amounts derived from activities related to normal day-to-day operations.

Form 990, Part VIII, Line 2F Other Program Service Revenue

ADMINISTRATOR CONFERENCE - Total Revenue: 49750, Related or Exempt Function Revenue: 49750, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
National Alcohol Beverage Control Association
EIN
53-0239451
Phone
7035784200
Address
2900 S Quincy St 800, Arlington, VA 22206

Signing Officer

Name
J Neal Insley
Title
President & CEO
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Formed
1957
Legal Domicile
Wy
Voting Board Members
18
Independent Board Members
18
Employees
45
Volunteers
0

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

Consulting Fees - Total Expense: 141039, Program Service Expense: 141039, Management and General Expenses: , Fundraising Expenses: ; Other professional fees - Total Expense: 810583, Program Service Expense: 810583, Management and General Expenses: , Fundraising Expenses: ; SAS hosting fees - Total Expense: 791937, Program Service Expense: 791937, Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;

Form 990, Part XII, Line 2C Change of oversight process or selection process

The process has not changed from the prior year.

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

The intended use of the organization's endowment funds is to support alcohol education efforts.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Association is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code. However, income from certain activities not directly related to the Association's tax-exempt purpose is subject to taxation as unrelated business income. Management has determined that the Association has no unrelated business income liability as of June 30, 2024 or 2023.

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