Civic Intelligence

Oregon Brewers Guild

990 • Fiscal year 2020 • EIN 93-1089891

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 14, 2021

Organization ProfileOREGONCRAFTBEER.ORG/GUILD
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

45th percentile

0.00x

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.00x

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

44th percentile

0.1%

Higher net margin than 44% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

88th percentile

$60,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

4th percentile

-63%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-31%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$110,317

Down $184,319 (-63%) from 2019

Net Assets

Down

$110,317

Down $184,319 (-63%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin44th percentile

Revenue

Down

$204,296

Down $89,731 (-31%) from 2019

Expenses

Down

$204,185

Down $100,674 (-33%) from 2019

Net Income

Up

$111

Up $10,943 (+101%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

2020

Assets$110,317
Liabilities$0
Net Assets$110,317
Open 2020 Filing

Operations Trend

Revenue Growth38th percentile

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

2020

Revenue$204,296
Expenses$204,185
Net Income$111
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 14, 2021
Return Version
2020v4.1
Gross Receipts
$210,000
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$294,636$110,317▼ $184,319
Accounts Receivable$178,379$57,650▼ $120,729
Cash and Non-Interest-Bearing Accounts$92,469$30,237▼ $62,232
Savings and Temporary Cash Investments$20,242$20,976▲ $734
Inventories for Sale or Use$3,546$1,454▼ $2,092
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$294,636$110,317▼ $184,319
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$294,636$110,317▼ $184,319
Total Liabilities and Net Assets / Fund Balance$294,636$110,317▼ $184,319

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,857$1,857
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Christina LarueCo-executive DirectorFT$60,000$60,000
Anthony RobertsCo-executive DirectorFT$36,923$36,923

Board Members and Trustees

NameTitle
Dan EnglerPresident & Board Member
Marcus ReedVice President & Board Member
Ben ParsonsBoard Member
Brian BolducBoard Member
Graham BrogranBoard Member
Jamie FloydBoard Member
Matt MerrittBoard Member
Owen LingleyBoard Member
Sonia Marie LeikamBoard Member
Ben EdmundsSecretary & Board Member
Richard AllenTreasurer & Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$153,320
Program Service Revenue
$40,801
Investment Income
$139
Other Revenue
$10,036
All Other Contributions
$17,712
Change in Net Assets
$111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$104,338
Other Expenses$99,847
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---$96,923
Fees for Services Lobbying---$33,000
Conferences and Meetings---$21,976
Fees for Services Other---$8,604
Payroll Taxes---$7,415
Office Expenses---$6,138
Advertising---$5,766
Travel---$4,005
Insurance---$3,747
Occupancy---$2,745
Other Expenses---$1,633
Information Technology---$268
Total Functional Expenses$0$0$0$204,185
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$1,525
Gaming Direct Expenses$400
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$40,942
Current Year Nondeductible Lobbying and Political Cost$33,000
Political Expenditures$0
Section 527 Activity Spending$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 1

“The co-executive directors may act on the board's behalf.”

Form 990, Part VI, Section A, Line 6

“The organization has one class of members, all with the same rights.”

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

“Organization members have the power to elect the board of directors. Each member has one vote.”

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

“Organization members approve bylaw changes.”

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

“The form 990 is reviewed by the treasurer prior to filing with the irs. Copies will be provided to the board members before filing. The board will discuss the form 990 at the first board meeting after the return is filed.”

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

“Prior to the employment offer in 2019, a survey of state guilds' compensation for full-time executive directors was provided by the brewers association, and considered in establishing the executive directors' compensation. The board has also consulted with a third-party human resources firm. The board of directors officers meet prior to the annual review of the executive directors to discuss successes, issues, and any potential increase in salary or bonuses. A written review is created by the group, as is any action plan for the upcoming year. The board president then meets with the executive directors to present the review and any increase to salary or bonus. 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

“Bylaws and code of conduct are on the website; all other governing documents and the financial statements are available upon request.”

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
Christina Larue
Title
Executive Director
Phone
5034359119
Signed
2021-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Larue
Formed
1992
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
9

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204-3710
Preparer
Cynthia P Bartholomew
Phone
5032210336
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Correction of prior years' duplicated bookkeeping entries -184,430.”

Raw XML Appendix397 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
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS A BUSINESS TRADE ORGANIZATION REPRESENTING THE SMALL CRAFT BREWERS OF OREGON.
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISTINA LARUE
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IRS990/Desc0DURING 2020, OREGON BREWERS GUILD (OBG) HOSTED TWO EVENTS AND ONE EDUCATIONAL SESSION. THE EVENTS INCLUDED BREWER DISCUSSIONS, TASTINGS, AND TOURS, WITH 300-500 ATTENDEES EACH. THE EDUCATIONAL SESSION INCLUDED THREE PANEL DISCUSSIONS ON TECHNICAL TOPICS, AND WAS ATTENDED BY OVER 80 PEOPLE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & BOARD MEMBER
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
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IRS990/MissionDesc0THE 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.
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0CHRISTINA LARUE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt040801
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt040801
IRS990/ProgSrvcAccomActy2Grp/Desc0DURING 2020 OBG WORKED CLOSELY WITH THE OREGON LIQUOR CONTROL COMMISSION, LEGISLATORS, AND GOVERNOR BROWN'S OFFICE THROUGHOUT THE PANDEMIC TO ENSURE THE BREWING INDUSTRY WAS INCLUDED IN ANY CONVERSATION/DECISION MAKING RELATED TO CLOSURES/RESTRICTIONS/REOPENINGS.PANDEMIC-RELATED ISSUES WERE AT THE TOP OF THE ORGANIZATION'S PRIORITY LIST SINCE THE OREGON STATE SHUTDOWN IN MARCH OF 2020. OBG HAD CONSISTENT, OPEN COMMUNICATION WITH THE GOVERNOR'S OFFICE TO ENSURE SHE AND HER TEAM WERE FULLY AWARE OF HOW THE PANDEMIC WAS AFFECTING OBG MEMBERS. THE ECONOMIC IMPACT WAS SUBSTANTIAL. OBG ALSO WANTED TO ENSURE THAT OREGON CRAFT BREWERS HAD A VOICE AT THE TABLE WITH REGARDS TO PANDEMIC-RELATED RESTRICTIONS AND REOPENING GUIDANCE.LEGISLATIVELY, OBG HAD A NUMBER OF ITEMS THAT WE FOCUSED ON DURING THE 2020 LEGISLATIVE SESSION:PROPOSED EXCISE TAX INCREASE- OBG SPENT THE SESSION FIGHTING AGAINST A PROPOSED STATE EXCISE TAX BILL THAT WOULD HAVE INCREASED THE MALT BEVERAGE TAX 2800%. OBG'S EFFORTS, ALONG WITH AN ALCOHOL BEVERAGE COALITION, WERE SUCCESSFUL IN ENSURING THE BILL WAS NOT PASSED.MALT BEVERAGE DEFINITION- OBG WORKED WITH THE OREGON LIQUOR CONTROL COMMISSION ON ALIGNING THE OREGON MALT BEVERAGE DEFINITION WITH THAT OF THE FEDERAL TAX DEFINITION TO HELP ELIMINATE CONFUSION AMONG BREWERS, ESPECIALLY WITH REGARDS TO RAW MATERIALS BEING USED IN THE BREWING PROCESS.CANADIAN ID'S- OBG WORKED WITH THE OREGON LIQUOR CONTROL COMMISSION TO INCLUDE CANADIAN DRIVER'S LICENSES AS A VALID FORM OF IDENTIFICATION WHEN PURCHASING ALCOHOL IN OREGON. UP UNTIL THIS CHANGE, CANADIANS NEEDED TO SHOW VALID PASSPORTS.DIRECT-TO-CONSUMER SHIPPING- OBG WORKED WITH THE OREGON LIQUOR CONTROL COMMISSION ON STREAMLINING LICENSING PROCESSES FOR ALLOWING CERTAIN LICENSE HOLDERS TO SHIP/DELIVER TO CONSUMERS WITHIN OREGON WITHOUT GOING THROUGH AN ADDED APPLICATION PROCESS. THIS WORK WAS VITAL TO MANY SMALLER MEMBERS WHO WERE UNABLE TO BE OPEN AND SELL THE MAJORITY OF THEIR PRODUCT THROUGH THEIR PUBS/TASTING ROOMS DURING MOST OF 2020.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0217602
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0165894
IRS990/PYOtherRevenueAmt08306
IRS990/PYProgramServiceRevenueAmt068117
IRS990/PYRevenuesLessExpensesAmt0-10832
IRS990/PYSalariesCompEmpBnftPaidAmt0138965
IRS990/PYTotalExpensesAmt0304859
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0294027
IRS990/ReconcilationRevenueExpnssAmt0111
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0294636
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0110317
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020242
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020976
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt05304
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt035638
IRS990ScheduleC/DuesAssessmentsAmt0132608
IRS990ScheduleC/Expended527ActivitiesAmt00
IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt07942
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt033000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt040942
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01857
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CO-EXECUTIVE DIRECTORS MAY ACT ON THE BOARD'S BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF MEMBERS, ALL WITH THE SAME RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION MEMBERS HAVE THE POWER TO ELECT THE BOARD OF DIRECTORS. EACH MEMBER HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION MEMBERS APPROVE BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING WITH THE IRS. COPIES WILL BE PROVIDED TO THE BOARD MEMBERS BEFORE FILING. THE BOARD WILL DISCUSS THE FORM 990 AT THE FIRST BOARD MEETING AFTER THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR TO THE EMPLOYMENT OFFER IN 2019, A SURVEY OF STATE GUILDS' COMPENSATION FOR FULL-TIME EXECUTIVE DIRECTORS WAS PROVIDED BY THE BREWERS ASSOCIATION, AND CONSIDERED IN ESTABLISHING THE EXECUTIVE DIRECTORS' COMPENSATION. THE BOARD HAS ALSO CONSULTED WITH A THIRD-PARTY HUMAN RESOURCES FIRM. THE BOARD OF DIRECTORS OFFICERS MEET PRIOR TO THE ANNUAL REVIEW OF THE EXECUTIVE DIRECTORS TO DISCUSS SUCCESSES, ISSUES, AND ANY POTENTIAL INCREASE IN SALARY OR BONUSES. A WRITTEN REVIEW IS CREATED BY THE GROUP, AS IS ANY ACTION PLAN FOR THE UPCOMING YEAR. THE BOARD PRESIDENT THEN MEETS WITH THE EXECUTIVE DIRECTORS TO PRESENT THE REVIEW AND ANY INCREASE TO SALARY OR BONUS. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER OFFICERS WERE COMPENSATED, AND THE ORGANIZATION HAS NO KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BYLAWS AND CODE OF CONDUCT ARE ON THE WEBSITE; ALL OTHER GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CORRECTION OF PRIOR YEARS' DUPLICATED BOOKKEEPING ENTRIES -184,430.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0294636
IRS990/TotalAssetsEOYAmt0110317
IRS990/TotalAssetsGrp/BOYAmt0294636
IRS990/TotalAssetsGrp/EOYAmt0110317
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0153320
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204185
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0294636
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110317
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt040801
IRS990/TotalReportableCompFromOrgAmt096923
IRS990/TotalRevenueGrp/ExclusionAmt01264
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt049712
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0204296
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0294636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110317
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04005
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02000 NE 42ND AVENUE PMB 278
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097213
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0OREGONCRAFTBEER.ORG/GUILD
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA LARUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05034359119
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-14
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/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/PreparationDt02021-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA P BARTHOLOMEW
ReturnHeader/ReturnTs02021-11-15T13:29:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LARUE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$110,317
Liabilities
$0
Net assets
$110,317
Revenue
$204,296
Expenses
$204,185
Net income
$111
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