Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Virginia Beer Wholesalers Association
EIN 54-0628431 • 501(c)6 • Richmond, VA
Profile
The purpose of the virginia beer wholesalers association is to preserve the three tier system, to champion state-based alcohol regulation, to advocate before the government, to educate the public, and to develop and support beverage alcohol policies that enhance consumer choice while providing a safe and well-regulated marketplace in virginia.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.17x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 26.2% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Up$2,699,602
Up $286,637 (+12%) from 2023
Liabilities
Up$494,568
Up $438,389 (+780%) from 2023
Net Assets
Down$2,205,034
Down $151,752 (-6.4%) from 2023
Revenue
Up$1,436,870
Up $36,434 (+2.6%) from 2023
Expenses
Up$1,590,157
Up $377,128 (+31%) from 2023
Net Income
Down-$153,287
Down $340,694 (-182%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,699,602
- Liabilities
- $494,568
- Net assets
- $2,205,034
- Revenue
- $1,436,870
- Expenses
- $1,590,157
- Net income
- -$153,287
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 31, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $2,133,110
Mission and Program Overview
Mission
The purpose of the virginia beer wholesalers association is to preserve the three tier system, to champion state-based alcohol regulation, to advocate before the government, to educate the public, and to develop and support beverage alcohol policies that enhance consumer choice while providing a safe and well-regulated marketplace in virginia.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,239,588 | $1,735,149 | ▲ $495,561 |
| Land, Buildings, and Equipment, Net | $668,125 | $253,202 | ▼ $414,923 |
| Accounts Receivable | $95,253 | $130,377 | ▲ $35,124 |
| Prepaid Expenses and Deferred Charges | $56,806 | $68,853 | ▲ $12,047 |
| Cash and Non-Interest-Bearing Accounts | $306,347 | $64,656 | ▼ $241,691 |
| Total Assets | $2,412,965 | $2,699,602 | ▲ $286,637 |
| Other Assets Total | $46,846 | $447,365 | ▲ $400,519 |
| Liabilities | |||
| Other Liabilities | $0 | $421,660 | ▲ $421,660 |
| Accounts Payable and Accrued Expenses | $34,020 | $55,488 | ▲ $21,468 |
| Deferred Revenue | $22,159 | $17,420 | ▼ $4,739 |
| Total Liabilities | $56,179 | $494,568 | ▲ $438,389 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,356,786 | $2,205,034 | ▼ $151,752 |
| Total Net Assets Fund Balance | $2,356,786 | $2,205,034 | ▼ $151,752 |
| Total Liabilities and Net Assets / Fund Balance | $2,412,965 | $2,699,602 | ▲ $286,637 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $165,140 | $7,180 | $172,320 |
| Equipment | $88,062 | $10,018 | $98,080 |
| Other Assets Org | $377,409 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Philip Boykin | President/CEO (ex-officio) | FT | $306,920 | $59,994 | $366,914 |
| Michael Mullin | In House Counsel | FT | $165,000 | $5,268 | $170,268 |
| Kelli Gaudreau | Director of Ops. (sec./ex-officio) | FT | $122,916 | $20,055 | $142,971 |
Board Members and Trustees
| Name | Title |
|---|---|
| Scott Heinz | Chair |
| Katherine Hines | Vice Chair |
| Jacqueline Archer | Board Treasurer (ex- Officio) |
| Kim Hillman | Director |
| Linda Lawrence Dalton | Director |
| Ph Mclaughlin | Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Marston And Mcnally PC | Legal Services | 9100 ARBORETUM PARKWAY, Richmond, VA 23236 | $154,356 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,459,177
- Investment Income
- $-22,307
- Other Revenue
- $0
- Change in Net Assets
- $-153,287
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $872,786 |
| Salaries, Compensation, and Employee Benefits | $717,371 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $509,885 |
| Fees for Services Legal | - | - | - | $333,882 |
| Conferences and Meetings | - | - | - | $249,178 |
| Other Salaries and Wages | - | - | - | $165,000 |
| Travel | - | - | - | $71,061 |
| Occupancy | - | - | - | $45,544 |
| Payroll Taxes | - | - | - | $37,218 |
| Fees for Services Accounting | - | - | - | $34,186 |
| Fees for Services Other | - | - | - | $29,614 |
| Office Expenses | - | - | - | $23,409 |
| Depreciation Depletion | - | - | - | $17,267 |
| Advertising | - | - | - | $16,080 |
| Insurance | - | - | - | $11,822 |
| Other Employee Benefits | - | - | - | $5,268 |
| Information Technology | - | - | - | $4,217 |
| Other Expenses | - | - | - | $2,738 |
| Total Functional Expenses | $0 | $0 | $0 | $1,590,157 |
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 |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $134,770 |
| Total Nondeductible Lobbying and Political Cost | $-348,880 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Lease Liability | $421,660 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The virginia beer wholesalers association is a membership organization that serves distributors by seeking to preserve and protect the three-tier distribution system and secure legislation and regulations that will benefit members' businesses.”
Form 990, Part VI, Section A, Line 7A
“Member associations are grouped into two tiers, and each tier must be represented by at least two directors on the board at all times. There are a minimum of five members of the board of directors. Members are elected by the voting membership.”
Form 990, Part VI, Section B, Line 11B
“This form 990 was prepared by the association's external cpa in consultation with the chief executive officer and treasurer. The completed form 990 was then reviewed in detail by the chief executive officer and treasurer. Upon completion of this initial review, the finance committee and management committee were provided a copy of, and reviewed, the form 990. Upon completion of their review and after addressing their comments, the form 990 was then filed.”
Form 990, Part VI, Section B, Line 12C
“The association has adopted a written conflict of interest policy and each member of the board of directors has received a copy and acknowledged in writing that they have has received it, reviewed and understands it, and agrees to comply with the policy. Newly elected members of the management committee are also provided a copy and must acknowledge receipt and understanding of the policy as described above. The association requires on an annual basis that the management committee review the policy as well as all other policies and procedures.”
Form 990, Part VI, Section B, Line 15
“Compensation for the chief executive officer and director of operations is reviewed annually. The organization also uses salary surveys prepared by the american society of association executives and the guidestar nonprofit compensation report from guidestar usa. The guidestar report reviews key employee compensation practices of approximately 100,000 nonprofit organizations and it relies on a database derived from forms 990 filed by the nonprofit organizations. Numerous other salary surveys prepared by various organizations are also used and if necessary the association will utilize the services of a consultant. Adjustments in compensation are considered by the management committee and if appropriate, approved.”
Form 990, Part VI, Section C, Line 19
“The association makes its governing documents, conflict of interest policy, form 990 and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Virginia Beer Wholesalers Association
- EIN
- 54-0628431
- Phone
- 8047832655
- Address
- 1021 EAST CARY STREET 704, RICHMOND, VA 23219
Signing Officer
- Name
- Philip H Boykin
- Title
- President/chief Executive Officer
- Phone
- 8047832655
- Signed
- 2025-03-31
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Philip H Boykin
- Formed
- 1937
- Legal Domicile
- Va
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 3
- Volunteers
- 6
Preparer
- Firm
- Yount Hyde & Barbour Pc
- Address
- PO BOX 2560, WINCHESTER, VA 22604-1760
- Preparer
- Chris Frye CPA
- Phone
- 5406623417
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in value of split dollar life insurance 1,535.”
FORM 990, PART XII, LINE 2C:
“No change from prior year.”
Financial Statement Notes
PART X, LINE 2:
“The financial accounting standards board issued guidance on accounting for uncertainty in income taxes. Management evaluated the association's tax position and concluded that the organizations' have taken no uncertain tax positions that require adjustment to the consolidated financial statements to comply with the provisions of this guidance. With few exceptions, the organizations' are no longer subject to income tax examinations by the taxing authorities for years ending before december 31, 2021. The organizations include penalties and interest assessed by income taxing authorities in expenses. The association did not have penalties and interest assessed by taxing authorities during the years ended december 31, 2024 and 2023.”
Raw XML AppendixShowing 400 of 464 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/ActivityOrMissionDesc | 0 | THE PURPOSE OF THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS TO PRESERVE THE THREE TIER SYSTEM, TO CHAMPION STATE-BASED ALCOHOL REGULATION, TO ADVOCATE BEFORE THE GOVERNMENT, TO EDUCATE THE PUBLIC, AND TO DEVELOP AND SUPPORT BEVERAGE ALCOHOL POLICIES THAT ENHANCE CONSUMER CHOICE WHILE PROVIDING A SAFE AND WELL-REGULATED MARKETPLACE IN VIRGINIA. |
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| IRS990/Desc | 0 | FOSTERED AND CREATED A BETTER FEELING OF GOOD FELLOWSHIP AMONG THE ASSOCIATION'S MEMBERS, CONDUCTED LEADERSHIP AND DECISION MAKING SKILLS WORKSHOPS, AND DEVELOPED WELL MANAGED ACCOUNTING SYSTEMS FOR CONTROL OF THE ASSETS OF THE ASSOCIATION. |
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| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS TO PRESERVE THE THREE TIER SYSTEM, TO CHAMPION STATE-BASED ALCOHOL REGULATION, TO ADVOCATE BEFORE THE GOVERNMENT, TO EDUCATE THE PUBLIC, AND TO DEVELOP AND SUPPORT BEVERAGE ALCOHOL POLICIES THAT ENHANCE CONSUMER CHOICE WHILE PROVIDING A SAFE AND WELL-REGULATED MARKETPLACE IN VIRGINIA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2356786 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2205034 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -103740 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -103740 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2356786 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2205034 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45544 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23409 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 46846 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 447365 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1535 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5268 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | CHARITABLE CONTRIBUTION |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL DEVELOPMEN |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 24373 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9415 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2738 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 421660 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 165000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 37218 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 56806 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 68853 |
| IRS990/PrincipalOfficerNm | 0 | PHILIP H BOYKIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONVENTION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EMERGING LEADERS PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1245512 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 189665 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1245512 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 189665 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24000 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROMOTED AN UNDERSTANDING OF AND COMPLIANCE WITH RULES, REGULATIONS, AND LAWS REGARDING ALCOHOLIC BEVERAGE SALES, CONSTANT LIASON WITH REGULATING AUTHORITIES AND LEGISLATIVE POLICY MAKERS AND A HIGH DEGREE OF CONTACT WITH MEMBERS REGARDING THE SAME. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | FOSTERED COOPERATION WITH THE COMMONWEALTH OF VIRGINIA ALCOHOLIC BEVERAGE CONTROL BOARD AND OTHER LICENSEE GROUPS IN PROMOTING COMPLIANCE WITH RULES, REGULATIONS, AND LAWS. SUPPORTED THE COMMONWEALTH OF VIRGINIA ALCOHOLIC CONTROL BOARD AND OTHER LICENSEE GROUPS REGARDING SPECIFIC REGULATORY AND LEGISLATIVE MANDATES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 60025 |
| IRS990/PYOtherExpensesAmt | 0 | 693227 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1340411 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 187407 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 519802 |
| IRS990/PYTotalExpensesAmt | 0 | 1213029 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1400436 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -153287 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1239588 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1735149 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -483650 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 134770 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -348880 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -660258 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 88062 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10018 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 98080 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 7180 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 377409 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SPLIT DOLLAR LIFE INSURANCE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | RIGHT OF USE ASSET |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 421660 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FINANCIAL ACCOUNTING STANDARDS BOARD ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITION AND CONCLUDED THAT THE ORGANIZATIONS' HAVE TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATIONS' ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE TAXING AUTHORITIES FOR YEARS ENDING BEFORE DECEMBER 31, 2021. THE ORGANIZATIONS INCLUDE PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES IN EXPENSES. THE ASSOCIATION DID NOT HAVE PENALTIES AND INTEREST ASSESSED BY TAXING AUTHORITIES DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 253202 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 447365 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 421660 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 306920 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 165000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 15569 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 34825 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 5268 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 9600 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | PHILIP BOYKIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | MICHAEL MULLIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CEO (EX-OFFICIO) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | IN HOUSE COUNSEL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 366914 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 170268 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS A MEMBERSHIP ORGANIZATION THAT SERVES DISTRIBUTORS BY SEEKING TO PRESERVE AND PROTECT THE THREE-TIER DISTRIBUTION SYSTEM AND SECURE LEGISLATION AND REGULATIONS THAT WILL BENEFIT MEMBERS' BUSINESSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBER ASSOCIATIONS ARE GROUPED INTO TWO TIERS, AND EACH TIER MUST BE REPRESENTED BY AT LEAST TWO DIRECTORS ON THE BOARD AT ALL TIMES. THERE ARE A MINIMUM OF FIVE MEMBERS OF THE BOARD OF DIRECTORS. MEMBERS ARE ELECTED BY THE VOTING MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THIS FORM 990 WAS PREPARED BY THE ASSOCIATION'S EXTERNAL CPA IN CONSULTATION WITH THE CHIEF EXECUTIVE OFFICER AND TREASURER. THE COMPLETED FORM 990 WAS THEN REVIEWED IN DETAIL BY THE CHIEF EXECUTIVE OFFICER AND TREASURER. UPON COMPLETION OF THIS INITIAL REVIEW, THE FINANCE COMMITTEE AND MANAGEMENT COMMITTEE WERE PROVIDED A COPY OF, AND REVIEWED, THE FORM 990. UPON COMPLETION OF THEIR REVIEW AND AFTER ADDRESSING THEIR COMMENTS, THE FORM 990 WAS THEN FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ASSOCIATION HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY AND EACH MEMBER OF THE BOARD OF DIRECTORS HAS RECEIVED A COPY AND ACKNOWLEDGED IN WRITING THAT THEY HAVE HAS RECEIVED IT, REVIEWED AND UNDERSTANDS IT, AND AGREES TO COMPLY WITH THE POLICY. NEWLY ELECTED MEMBERS OF THE MANAGEMENT COMMITTEE ARE ALSO PROVIDED A COPY AND MUST ACKNOWLEDGE RECEIPT AND UNDERSTANDING OF THE POLICY AS DESCRIBED ABOVE. THE ASSOCIATION REQUIRES ON AN ANNUAL BASIS THAT THE MANAGEMENT COMMITTEE REVIEW THE POLICY AS WELL AS ALL OTHER POLICIES AND PROCEDURES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER AND DIRECTOR OF OPERATIONS IS REVIEWED ANNUALLY. THE ORGANIZATION ALSO USES SALARY SURVEYS PREPARED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND THE GUIDESTAR NONPROFIT COMPENSATION REPORT FROM GUIDESTAR USA. THE GUIDESTAR REPORT REVIEWS KEY EMPLOYEE COMPENSATION PRACTICES OF APPROXIMATELY 100,000 NONPROFIT ORGANIZATIONS AND IT RELIES ON A DATABASE DERIVED FROM FORMS 990 FILED BY THE NONPROFIT ORGANIZATIONS. NUMEROUS OTHER SALARY SURVEYS PREPARED BY VARIOUS ORGANIZATIONS ARE ALSO USED AND IF NECESSARY THE ASSOCIATION WILL UTILIZE THE SERVICES OF A CONSULTANT. ADJUSTMENTS IN COMPENSATION ARE CONSIDERED BY THE MANAGEMENT COMMITTEE AND IF APPROPRIATE, APPROVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN VALUE OF SPLIT DOLLAR LIFE INSURANCE 1,535. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO CHANGE FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | VIRGINIA BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 541561495 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 527 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | POLITICAL ACTION COMMITTEE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1021 EAST CARY STREET SUITE 704 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | RICHMOND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 23219 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 370000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | VIRGINIA BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | R |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 1 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2412965 |
| IRS990/TotalAssetsEOYAmt | 0 | 2699602 |
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