Civic Intelligence

Oregon Brewers Guild

990 • Fiscal year 2017 • EIN 93-1089891

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

2000 NE 42nd Avenue Pmb 278Portland, OR 97213

(503) 435-9119

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.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

47th percentile

0.00x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

65th percentile

8.2%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$54,557

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

3.1%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$336,977

Up $19,231 (+6.1%) from 2016

Net Assets

Up

$336,977

Up $26,253 (+8.4%) from 2016

Liabilities

Down

$0

Down $7,022 (-100%) from 2016

Revenue

Up

$320,454

Up $9,642 (+3.1%) from 2016

Expenses

Down

$294,201

Down $1,352 (-0.5%) from 2016

Net Income

Up

$26,253

Up $10,994 (+72%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $72,419Liabilities 2011: $917Net Assets 2011: $71,5022011Assets 2012: $78,856Liabilities 2012: $414Net Assets 2012: $78,4422012Assets 2013: $122,422Liabilities 2013: $4,717Net Assets 2013: $117,7052013Assets 2014: $212,323Liabilities 2014: $1,083Net Assets 2014: $211,2402014Assets 2015: $297,579Liabilities 2015: $2,113Net Assets 2015: $295,4662015Assets 2016: $317,746Liabilities 2016: $7,022Net Assets 2016: $310,7242016Assets 2017: $336,977Liabilities 2017: $0Net Assets 2017: $336,9772017Assets 2018: $305,468Liabilities 2018: $0Net Assets 2018: $305,4682018Assets 2019: $294,636Liabilities 2019: $0Net Assets 2019: $294,6362019Assets 2020: $110,317Liabilities 2020: $0Net Assets 2020: $110,3172020Assets 2021: $83,850Liabilities 2021: $0Net Assets 2021: $83,8502021Assets 2022: $37,308Liabilities 2022: $3,200Net Assets 2022: $34,1082022Assets 2023: $58,268Liabilities 2023: $13,208Net Assets 2023: $45,0602023Assets 2024: $251,346Liabilities 2024: $0Net Assets 2024: $251,3462024

Highlighted filing

2017

Assets$336,977
Liabilities$0
Net Assets$336,977

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $159,2992011Expenses 2012: $167,2952012Revenue 2013: $218,841Expenses 2013: $179,578Net Income 2013: $39,2632013Revenue 2014: $300,174Expenses 2014: $206,639Net Income 2014: $93,5352014Revenue 2015: $291,884Expenses 2015: $207,659Net Income 2015: $84,2252015Revenue 2016: $310,812Expenses 2016: $295,553Net Income 2016: $15,2592016Revenue 2017: $320,454Expenses 2017: $294,201Net Income 2017: $26,2532017Revenue 2018: $248,266Expenses 2018: $279,775Net Income 2018: -$31,5092018Revenue 2019: $294,027Expenses 2019: $304,859Net Income 2019: -$10,8322019Revenue 2020: $204,296Expenses 2020: $204,185Net Income 2020: $1112020Revenue 2021: $162,213Expenses 2021: $188,680Net Income 2021: -$26,4672021Revenue 2022: $188,738Expenses 2022: $238,480Net Income 2022: -$49,7422022Revenue 2023: $154,660Expenses 2023: $143,708Net Income 2023: $10,9522023Revenue 2024: $236,286Expenses 2024: $30,000Net Income 2024: $206,2862024

Highlighted filing

2017

Revenue$320,454
Expenses$294,201
Net Income$26,253
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$339,109
Mission and Program Overview

Mission

The oregon brewers guild promotes the common interests of the members and the licensed brewing industry in oregon, employs agents to collect information of value to members regarding laws made by the u.s. Goverment and the state of oregon, and performs such other acts as may be necessary to carry out the purpose of this association.

The organization is a business trade organization representing the small craft brewers of oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$310,724$336,977▲ $26,253
Accounts Receivable$119,550$156,213▲ $36,663
Savings and Temporary Cash Investments$180,110$118,256▼ $61,854
Cash and Non-Interest-Bearing Accounts$16,072$58,962▲ $42,890
Inventories for Sale or Use$2,014$3,546▲ $1,532
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$317,746$336,977▲ $19,231
Liabilities
Accounts Payable and Accrued Expenses$7,022$0▼ $7,022
Total Liabilities$7,022$0▼ $7,022
Net Assets / Fund Balance
Total Net Assets Fund Balance$310,724$336,977▲ $26,253
Total Liabilities and Net Assets / Fund Balance$317,746$336,977▲ $19,231

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,857$1,857
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Brian ButenschoenFounder & Executive Direct$52,999$1,558$54,557

Board Members and Trustees

NameTitle
Dan EnglerPresident & Board Member
Marcus ReedVice President & Board Member
Ben EdmundsBoard Member
Ben ParsonsBoard Member
Jamie FloydBoard Member
Karl OckertBoard Member
Michael MoscarelliSecretary & Board Member
Richard AllenTreasurer & Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$223,597
Program Service Revenue
$88,815
Investment Income
$315
Other Revenue
$7,727
Change in Net Assets
$26,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$183,530
Salaries, Compensation, and Employee Benefits$110,671
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---$54,557
Other Salaries and Wages---$39,377
Advertising---$19,758
Payroll Taxes---$11,720
Conferences and Meetings---$10,515
Other Expenses---$9,074
Occupancy---$8,346
Other Employee Benefits---$5,017
Office Expenses---$3,610
Insurance---$3,335
Fees for Services Legal---$1,500
Information Technology---$1,359
All Other Expenses---$1,199
Total Functional Expenses$0$0$0$294,201
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,610
Fundraising Direct Expenses$14,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brewers Dinner$20,610$20,610-$20,610
Total Events$20,610$20,610$14,893$5,717
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Section 527 Activity Spending$0
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brian ButenschoenExecutive DirectorRentNo$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

For the purposes of voting for the board of directors and any other official association business each member shall have one vote. A minimum of six regular member directors will be elected by the regular members and one associate members director. In the event no associate member is able to serve, a regular member will be elected by the associate members to fill this position.

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

Election to the board of directors will be held at the annual general membership meeting.

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

Elections and bylaws changes are put to brewing members for a vote at the end of each year.

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

The form 990 is reviewed by the president and the board at the first scheduled board meeting after filing.

Form 990, Part VI, Section B, Line 15A

A survey of state guilds' compensation for full time executive directors was provided by the brewers association, and considered in establishing the executive director's compensation. Form 990, part vi, section b, line 15b: no other officers were compensated, and the organization has no key employees.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Oregon Brewers Guild
EIN
93-1089891
Phone
5034359119
Address
2000 NE 42ND AVENUE PMB 278, PORTLAND, OR 97213

Signing Officer

Name
Dan Engler
Title
President
Phone
5034359119
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Engler
Formed
1992
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
240

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204-3710
Preparer
Cynthia P Bartholomew
Phone
5032210336
Raw XML Appendix370 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT & BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER & BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY & BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8FOUNDER & EXECUTIVE DIRECT
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01857
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014893
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BREWERS DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt014893
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014893
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt020610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020610
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020610
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05717
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BRIAN BUTENSCHOEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOR THE PURPOSES OF VOTING FOR THE BOARD OF DIRECTORS AND ANY OTHER OFFICIAL ASSOCIATION BUSINESS EACH MEMBER SHALL HAVE ONE VOTE. A MINIMUM OF SIX REGULAR MEMBER DIRECTORS WILL BE ELECTED BY THE REGULAR MEMBERS AND ONE ASSOCIATE MEMBERS DIRECTOR. IN THE EVENT NO ASSOCIATE MEMBER IS ABLE TO SERVE, A REGULAR MEMBER WILL BE ELECTED BY THE ASSOCIATE MEMBERS TO FILL THIS POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTION TO THE BOARD OF DIRECTORS WILL BE HELD AT THE ANNUAL GENERAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTIONS AND BYLAWS CHANGES ARE PUT TO BREWING MEMBERS FOR A VOTE AT THE END OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE PRESIDENT AND THE BOARD AT THE FIRST SCHEDULED BOARD MEETING AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A SURVEY OF STATE GUILDS' COMPENSATION FOR FULL TIME EXECUTIVE DIRECTORS WAS PROVIDED BY THE BREWERS ASSOCIATION, AND CONSIDERED IN ESTABLISHING THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER OFFICERS WERE COMPENSATED, AND THE ORGANIZATION HAS NO KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0317746
IRS990/TotalAssetsEOYAmt0336977
IRS990/TotalAssetsGrp/BOYAmt0317746
IRS990/TotalAssetsGrp/EOYAmt0336977
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0223597
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294201
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07022
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt07022
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0310724
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0336977
IRS990/TotalOtherCompensationAmt01558
IRS990/TotalProgramServiceExpensesAmt0201669
IRS990/TotalProgramServiceRevenueAmt088815
IRS990/TotalReportableCompFromOrgAmt052999
IRS990/TotalRevenueGrp/ExclusionAmt06032
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090825
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0320454
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0240
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0317746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0336977
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02000 NE 42ND AVENUE PMB 278
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097213
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0OREGONCRAFTBEER.ORG/GUILD
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAN ENGLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05034359119
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BREWERS GUILD
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0931089891
ReturnHeader/Filer/PhoneNum05034359119
ReturnHeader/Filer/USAddress/AddressLine1Txt02000 NE 42ND AVENUE PMB 278
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097213
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C478DB76CE33A40A0F962F70F39E86F05E4DF34C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08C1C78DD8FC880D0435241EC6ED772A926349A0D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.102.39.100
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm010:02:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930928924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERKINS & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01211 SW FIFTH AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972043710
ReturnHeader/PreparerPersonGrp/PhoneNum05032210336
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA P BARTHOLOMEW
ReturnHeader/ReturnTs02018-11-15T18:23:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.00$2.51$2.36$0.30$2.06
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.13$0.45$1.55$1.44$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.34$1.89$2.38$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.62$1.89$0.26
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$2.04$2.04$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$2.94$3.05$0.11
2018Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$2.48$2.80$0.32
2017Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$3.20$2.94$0.26
2016Detailed filing. Detailed filing data is available for this year.$3.18$0.07$3.11$3.11$2.96$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.98$0.02$2.95$2.92$2.08$0.84
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$3.00$2.07$0.94
2013Detailed filing. Detailed filing data is available for this year.$1.22$0.05$1.18$2.19$1.80$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.78$1.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.72$1.59