Civic Intelligence

Oregon Brewers Guild

990 • Fiscal year 2023 • EIN 93-1089891

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 8790Bend, OR 97708

(503) 435-9119

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.23x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.09x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

62nd percentile

7.1%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$51,785

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 33.5% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

93rd percentile

56%

Faster asset growth than 93% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$58,268

Up $20,960 (+56%) from 2022

Net Assets

Up

$45,060

Up $10,952 (+32%) from 2022

Liabilities

Up

$13,208

Up $10,008 (+313%) from 2022

Revenue

Down

$154,660

Down $34,078 (-18%) from 2022

Expenses

Down

$143,708

Down $94,772 (-40%) from 2022

Net Income

Up

$10,952

Up $60,694 (+122%) from 2022

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

2023

Assets$58,268
Liabilities$13,208
Net Assets$45,060

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

2023

Revenue$154,660
Expenses$143,708
Net Income$10,952
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$158,150
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.

To promote and protect the state's brewing industry and the common interests of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$34,108$45,060▲ $10,952
Cash and Non-Interest-Bearing Accounts$18,243$29,464▲ $11,221
Accounts Receivable$19,065$28,804▲ $9,739
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$37,308$58,268▲ $20,960
Liabilities
Accounts Payable and Accrued Expenses$3,200$13,208▲ $10,008
Total Liabilities$3,200$13,208▲ $10,008
Net Assets / Fund Balance
Total Net Assets Fund Balance$34,108$45,060▲ $10,952
Total Liabilities and Net Assets / Fund Balance$37,308$58,268▲ $20,960
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christina LarueExecutive Director (part-year)FT$51,785$51,785

Board Members and Trustees

NameTitle
Benjamin EdmundsPresident & Board Member (part-year)
Sonia-marie LeikamPresident & Board Member (part-year)
Ben ParsonsBoard Member
Casey HelwigBoard Member
Darron WelchBoard Member
Elizabeth AllenBoard Member
Jamie FloydBoard Member
Samuel PecoraroSecretary & Board Member
Robin JohnsonTreasurer & Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$99,574
Program Service Revenue
$56,132
Investment Income
$175
Other Revenue
$-1,221
All Other Contributions
$11,585
Change in Net Assets
$10,952
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,282
Salaries, Compensation, and Employee Benefits$57,426
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---$51,785
Fees for Services Lobbying---$18,141
Payroll Taxes---$5,641
Fees for Services Accounting---$5,187
Information Technology---$4,751
Advertising---$3,226
Travel---$2,499
Occupancy---$1,918
Insurance---$1,172
Other Expenses---$774
Office Expenses---$542
Total Functional Expenses$0$0$0$143,708
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$327
Gaming Direct Expenses$0
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$59,530
Current Year Nondeductible Lobbying and Political Cost$18,141
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 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. The brewery has a seperate class of associate members, who pay dues but do not have voting rights.

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
PO BOX 8790, BEND, OR 97708

Signing Officer

Name
Benjamin Edmunds
Title
President
Phone
5034359119
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Edmunds
Formed
1992
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
25

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204
Preparer
Cynthia P Bartholomew
Phone
5032210336
Raw XML Appendix347 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/TitleTxt0PRESIDENT & BOARD MEMBER (PART-YEAR)
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY & BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER & BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD 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/ProgSrvcAccomActy2Grp/Desc0DURING 2023 OBG CONTINUED TO WORK CLOSELY WITH THE OREGON LIQUOR CONTROL COMMISSION, LEGISLATORS, AND GOVERNOR BROWN'S OFFICE TO ENSURE THE BREWING INDUSTRY WAS INCLUDED IN ANY CONVERSATION/DECISION-MAKING RELATED TO OUR TRADE AND TO ENSURE THAT THE STATE AND ECONOMIC IMPACT OF OUR INDUSTRY WAS WELL UNDERSTOOD.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE OBG EVENTS COMMITTEE CREATED AND HOSTED A NATIONAL COMPETITION IN 2023 WITH AN EDUCATIONAL AND JUDGING COMPONENT. THE EVENT SERVES TO HIGHLIGHT TOP-TIER PRODUCERS IN THE CRAFT BEER SECTOR AND PROVIDE PRODUCERS WITH VALUABLE FEEDBACK ABOUT THEIR PRODUCTS.
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IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt041389
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt018141
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt059530
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/VolunteerHoursCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONE CLASS OF MEMBERS ALL WITH THE SAME RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION MEMBERS HAVE THE POWER TO ELECT THE BOARD OF DIRECTORS. EACH MEMBER HAS ONE VOTE. THE BREWERY HAS A SEPERATE CLASS OF ASSOCIATE MEMBERS, WHO PAY DUES BUT DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION MEMBERS APPROVE BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4PRIOR 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/ExplanationTxt5BYLAWS AND CODE OF CONDUCT ARE ON THE WEBSITE; ALL OTHER GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt037308
IRS990/TotalAssetsEOYAmt058268
IRS990/TotalAssetsGrp/BOYAmt037308
IRS990/TotalAssetsGrp/EOYAmt058268
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt099574
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143708
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03200
IRS990/TotalLiabilitiesEOYAmt013208
IRS990/TotalLiabilitiesGrp/BOYAmt03200
IRS990/TotalLiabilitiesGrp/EOYAmt013208
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt034108
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt045060
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt056132
IRS990/TotalReportableCompFromOrgAmt051785
IRS990/TotalRevenueGrp/ExclusionAmt0502
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054584
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0154660
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt058268
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02499
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 8790
IRS990/USAddress/CityNm0BEND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097708
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0OREGONCRAFTBEER.ORG/GUILD
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN EDMUNDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05034359119
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OREGON BREWERS GUILD
ReturnHeader/Filer/BusinessNameControlTxt0OREG
ReturnHeader/Filer/EIN0931089891
ReturnHeader/Filer/PhoneNum05034359119
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8790
ReturnHeader/Filer/USAddress/CityNm0BEND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097708
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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/ZIPCd097204
ReturnHeader/PreparerPersonGrp/PhoneNum05032210336
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA P BARTHOLOMEW
ReturnHeader/ReturnTs02024-11-15T10:43:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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