Civic Intelligence

Massachusetts Brewers Guild Inc C/O Harpoon Brewery

990 • Fiscal year 2019 • EIN 74-3250377

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 04, 2020

PO Box 2096Framingham, MA 01701

(508) 405-9115

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Net Margin

80th percentile

17%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$113,552

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 41.7% of source-year revenue.

2019 filings • 501(c)6 • <$500k nonprofits • Source year 2019

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2019 filings • 501(c)6 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$330,843

Up $46,633 (+16%) from 2018

Net Assets

Up

$330,843

Up $46,633 (+16%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$272,461

Down $38,359 (-12%) from 2018

Expenses

Up

$225,828

Up $35,098 (+18%) from 2018

Net Income

Down

$46,633

Down $73,457 (-61%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2012: $88,029Liabilities 2012: $0Net Assets 2012: $88,0292012Assets 2013: $94,490Liabilities 2013: $0Net Assets 2013: $94,4902013Assets 2014: $102,303Liabilities 2014: $0Net Assets 2014: $102,3032014Assets 2015: $100,178Liabilities 2015: $0Net Assets 2015: $100,1782015Assets 2016: $81,432Liabilities 2016: $0Net Assets 2016: $81,4322016Assets 2018: $284,210Liabilities 2018: $0Net Assets 2018: $284,2102018Assets 2019: $330,843Liabilities 2019: $0Net Assets 2019: $330,8432019Assets 2020: $302,988Liabilities 2020: $0Net Assets 2020: $302,9882020Assets 2021: $303,474Liabilities 2021: $0Net Assets 2021: $303,4742021Assets 2022: $346,852Liabilities 2022: $0Net Assets 2022: $346,8522022Assets 2023: $337,986Liabilities 2023: $0Net Assets 2023: $337,9862023Assets 2024: $340,074Liabilities 2024: $0Net Assets 2024: $340,0742024

Highlighted filing

2019

Assets$330,843
Liabilities$0
Net Assets$330,843

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2012: $65,828Expenses 2012: $57,472Net Income 2012: $8,3562012Revenue 2013: $73,615Expenses 2013: $67,154Net Income 2013: $6,4612013Revenue 2014: $65,370Expenses 2014: $57,557Net Income 2014: $7,8132014Revenue 2015: $86,102Expenses 2015: $88,227Net Income 2015: -$2,1252015Revenue 2016: $238,627Expenses 2016: $257,373Net Income 2016: -$18,7462016Revenue 2018: $310,820Expenses 2018: $190,730Net Income 2018: $120,0902018Revenue 2019: $272,461Expenses 2019: $225,828Net Income 2019: $46,6332019Revenue 2020: $110,157Expenses 2020: $138,012Net Income 2020: -$27,8552020Revenue 2021: $149,100Expenses 2021: $153,311Net Income 2021: -$4,2112021Revenue 2022: $257,509Expenses 2022: $214,131Net Income 2022: $43,3782022Revenue 2023: $239,981Expenses 2023: $248,847Net Income 2023: -$8,8662023Revenue 2024: $251,223Expenses 2024: $249,135Net Income 2024: $2,0882024

Highlighted filing

2019

Revenue$272,461
Expenses$225,828
Net Income$46,633
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 4, 2020
Return Version
2019v5.1
Gross Receipts
$272,461
Mission and Program Overview

Mission

The massachusetts brewers guild is a 501(c)(6) non-profit organization, organized for the purposes of promoting craft brewing and protecting the interests of craft brewers in massachusetts. Membership is open to all massachusetts brewers licensed by the federal tax and trade bureau and the commonwealth's alcoholic beverages control commission. Currently, there are over 200 brewing licenses issued, which includes brewpubs, farm-breweries, and manufacturers.

To promote craft brewing and to protect the interests of craft brewers in massachusetts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$284,210$330,843▲ $46,633
Total Assets$284,210$330,843▲ $46,633
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$284,210$330,843▲ $46,633
Total Net Assets Fund Balance$284,210$330,843▲ $46,633
Total Liabilities and Net Assets / Fund Balance$284,210$330,843▲ $46,633
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katie Stinchon OlivieriClerk/executive DirectorFT$113,552$113,552

Board Members and Trustees

NameTitle
Robert BurnsPresident/director
Keith SullivanVice President/director
Adam RomanowDirector
Christopher SellersDirector
Maureen FabryDirector
Ryan DaigleDirector
Tara HeathDirector
Warren DibbleDirector
Samuel Ross HendlerTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$463
Program Service Revenue
$271,998
Investment Income
$0
Other Revenue
$0
All Other Contributions
$463
Change in Net Assets
$46,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$116,956
Other Expenses$108,872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$113,552
Office Expenses---$9,304
Fees for Services Other---$7,162
Travel---$4,652
Payroll Taxes---$3,404
Other Expenses---$2,671
Insurance---$1,275
Conferences and Meetings---$830
Advertising---$403
Information Technology---$223
Total Functional Expenses$0$0$0$225,828
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has two classes of members, known as "voting members and "associate member". 1) voting members can be any business or individual: (i) holding a "brewers notice" issued by the alcohol and tobacco tax and trade bureau ("ttb") and a massachusetts license to manufacture, a farmer brewer's license, or a brewpub license, (chapter 138 sections 19, 19c, and 19d) issued by the massachusetts alcoholic beverages control commission; or (ii) contracting brewing in massachusetts, selling beer commercially in massachusetts, and having its primary place of business in massachusetts and to designate a representative of such organization to serve as a voting member of the guild. The business or individual must also qualify as a "craft brewery or "brewer" as defined by the brewers association with an annual production of six (6) million barrels of beer or less (approximately three (3) percent of u.s. Annual sales). Beer production is attributed to the rules of alternating proprietorships. Less than twenty-five (25) percent of the craft brewery is owned or controlled (or equivalent economic interest) by an alcohol industry member that is not itself a craft brewer. A brewer that has a majority of its total beverage alcohol volume in beers whose flavor derives from traditional or innovative brewing ingredients and their fermentation. Flavored malt beverages (fmbs) are not considered beers. 2) associate members can be any other business or individual interested in supporting the mission of the massachusetts brewers guild and designate a representative of such organization to serve as an associate member of the guild.

Form 990, Part VI, Section A, Line 7A

Each voting member in good standing is entitled to one vote in any election, referendum, or on any other matter properly presented at a membership meeting, which vote may be made either in person or by written proxy executed and exercised in accordance with massachusetts laws and filed with the clerk before being voted. Each voting member shall designate one (1) individual to vote on behalf of that voting member. A matter may also be presented electronically to the membership of the guild and votes may be cast electronically in advance through email or an electronic form, with the final tally of such vote taken at the annual meeting or at such other additional meetings as may be called in accordance with these bylaws. Associate members are not entitled to vote in any election, referendum or membership meetings and may be excluded from attending membership meetings at the discretion of the board.

Form 990, Part VI, Section A, Line 7B

See response to line 7a above

Form 990, Part VI, Section B, Line 11B

Management reviews a draft form 990 and reviews any questions they may have with the organization's tax preparers before filing. A copy of the finalized form 990 is distributed to the board prior to its filing with the irs.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, form 990, and financial statements are available to the public upon request for the same period of disclosure as set forth in section 6104(d). In addition, the form 990 is available via the guidestar website.

Filing and Contact Details

Filer

Filer Name
Massachusetts Brewers Guild Inc
EIN
74-3250377
Phone
5084059115
Address
PO BOX 2096, FRAMINGHAM, MA 01701

Signing Officer

Name
Adam Romanow
Title
Current Treasurer
Phone
5084059115
Signed
2020-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Ross Hendler
Formed
2008
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Edelstein and Company Llp
Address
160 FEDERAL STREET 9TH FLOOR, BOSTON, MA 02110
Preparer
Eugene Borgonzi
Phone
6172276161
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, KNOWN AS "VOTING MEMBERS AND "ASSOCIATE MEMBER". 1) VOTING MEMBERS CAN BE ANY BUSINESS OR INDIVIDUAL: (I) HOLDING A "BREWERS NOTICE" ISSUED BY THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU ("TTB") AND A MASSACHUSETTS LICENSE TO MANUFACTURE, A FARMER BREWER'S LICENSE, OR A BREWPUB LICENSE, (CHAPTER 138 SECTIONS 19, 19C, AND 19D) ISSUED BY THE MASSACHUSETTS ALCOHOLIC BEVERAGES CONTROL COMMISSION; OR (II) CONTRACTING BREWING IN MASSACHUSETTS, SELLING BEER COMMERCIALLY IN MASSACHUSETTS, AND HAVING ITS PRIMARY PLACE OF BUSINESS IN MASSACHUSETTS AND TO DESIGNATE A REPRESENTATIVE OF SUCH ORGANIZATION TO SERVE AS A VOTING MEMBER OF THE GUILD. THE BUSINESS OR INDIVIDUAL MUST ALSO QUALIFY AS A "CRAFT BREWERY OR "BREWER" AS DEFINED BY THE BREWERS ASSOCIATION WITH AN ANNUAL PRODUCTION OF SIX (6) MILLION BARRELS OF BEER OR LESS (APPROXIMATELY THREE (3) PERCENT OF U.S. ANNUAL SALES). BEER PRODUCTION IS ATTRIBUTED TO THE RULES OF ALTERNATING PROPRIETORSHIPS. LESS THAN TWENTY-FIVE (25) PERCENT OF THE CRAFT BREWERY IS OWNED OR CONTROLLED (OR EQUIVALENT ECONOMIC INTEREST) BY AN ALCOHOL INDUSTRY MEMBER THAT IS NOT ITSELF A CRAFT BREWER. A BREWER THAT HAS A MAJORITY OF ITS TOTAL BEVERAGE ALCOHOL VOLUME IN BEERS WHOSE FLAVOR DERIVES FROM TRADITIONAL OR INNOVATIVE BREWING INGREDIENTS AND THEIR FERMENTATION. FLAVORED MALT BEVERAGES (FMBS) ARE NOT CONSIDERED BEERS. 2) ASSOCIATE MEMBERS CAN BE ANY OTHER BUSINESS OR INDIVIDUAL INTERESTED IN SUPPORTING THE MISSION OF THE MASSACHUSETTS BREWERS GUILD AND DESIGNATE A REPRESENTATIVE OF SUCH ORGANIZATION TO SERVE AS AN ASSOCIATE MEMBER OF THE GUILD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH VOTING MEMBER IN GOOD STANDING IS ENTITLED TO ONE VOTE IN ANY ELECTION, REFERENDUM, OR ON ANY OTHER MATTER PROPERLY PRESENTED AT A MEMBERSHIP MEETING, WHICH VOTE MAY BE MADE EITHER IN PERSON OR BY WRITTEN PROXY EXECUTED AND EXERCISED IN ACCORDANCE WITH MASSACHUSETTS LAWS AND FILED WITH THE CLERK BEFORE BEING VOTED. EACH VOTING MEMBER SHALL DESIGNATE ONE (1) INDIVIDUAL TO VOTE ON BEHALF OF THAT VOTING MEMBER. A MATTER MAY ALSO BE PRESENTED ELECTRONICALLY TO THE MEMBERSHIP OF THE GUILD AND VOTES MAY BE CAST ELECTRONICALLY IN ADVANCE THROUGH EMAIL OR AN ELECTRONIC FORM, WITH THE FINAL TALLY OF SUCH VOTE TAKEN AT THE ANNUAL MEETING OR AT SUCH OTHER ADDITIONAL MEETINGS AS MAY BE CALLED IN ACCORDANCE WITH THESE BYLAWS. ASSOCIATE MEMBERS ARE NOT ENTITLED TO VOTE IN ANY ELECTION, REFERENDUM OR MEMBERSHIP MEETINGS AND MAY BE EXCLUDED FROM ATTENDING MEMBERSHIP MEETINGS AT THE DISCRETION OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE RESPONSE TO LINE 7A ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT REVIEWS A DRAFT FORM 990 AND REVIEWS ANY QUESTIONS THEY MAY HAVE WITH THE ORGANIZATION'S TAX PREPARERS BEFORE FILING. A COPY OF THE FINALIZED FORM 990 IS DISTRIBUTED TO THE BOARD PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0284210
IRS990/TotalAssetsEOYAmt0330843
IRS990/TotalAssetsGrp/BOYAmt0284210
IRS990/TotalAssetsGrp/EOYAmt0330843
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0463
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0225828
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0284210
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330843
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0271998
IRS990/TotalReportableCompFromOrgAmt0113552
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0271998
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272461
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0330843
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04652
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2096
IRS990/USAddress/CityNm0FRAMINGHAM
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001701
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTPS://MASSBREWERSGUILD.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM ROMANOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CURRENT TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05084059115
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASSACHUSETTS BREWERS GUILD INC
ReturnHeader/Filer/BusinessNameControlTxt0MASS
ReturnHeader/Filer/EIN0743250377
ReturnHeader/Filer/PhoneNum05084059115
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2096
ReturnHeader/Filer/USAddress/CityNm0FRAMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02876621B7ACFCE7A1C27D9064FF90F46086F5B75
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A1D67C05B5E288A233D410CFFE3E7F30C826A4A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.111.9.114
ReturnHeader/FilingSecurityInformation/IPDt02020-11-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:15:40
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042442519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EDELSTEIN AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 FEDERAL STREET 9TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002110
ReturnHeader/PreparerPersonGrp/PhoneNum06172276161
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EUGENE BORGONZI
ReturnHeader/ReturnTs02020-11-09T11:41:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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