Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990 • Fiscal year 2023 • EIN 93-1089891
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 33.5% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Christina Larue | Executive Director (part-year) | FT | $51,785 | $51,785 |
| Name | Title |
|---|---|
| Benjamin Edmunds | President & Board Member (part-year) |
| Sonia-marie Leikam | President & Board Member (part-year) |
| Ben Parsons | Board Member |
| Casey Helwig | Board Member |
| Darron Welch | Board Member |
| Elizabeth Allen | Board Member |
| Jamie Floyd | Board Member |
| Samuel Pecoraro | Secretary & Board Member |
| Robin Johnson | Treasurer & Board Member |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $327 |
| Gaming Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| 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 |
“The organization has one class of members all with the same rights.”
“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.”
“Organization members approve bylaw changes.”
“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.”
“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.”
“Bylaws and code of conduct are on the website; all other governing documents and the financial statements are available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3200 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 13208 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 19065 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 28804 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE AND PROTECT THE STATE'S BREWING INDUSTRY AND THE COMMON INTERESTS OF ITS MEMBERS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3226 |
| IRS990/AllOtherContributionsAmt | 0 | 11585 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BENJAMIN EDMUNDS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5034359119 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2956 NE 59TH AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97213 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 18243 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 29464 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 51785 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 3490 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 99574 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 175 |
| IRS990/CYOtherExpensesAmt | 0 | 86282 |
| IRS990/CYOtherRevenueAmt | 0 | -1221 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 56132 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 10952 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 57426 |
| IRS990/CYTotalExpensesAmt | 0 | 143708 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 154660 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | DURING 2023 OREGON BREWERS GUILD (OBG) HOSTED THE PORTLAND FRESH HOPS FESTIVAL. THE PORTLAND FRESH HOPS FESTIVAL WAS HELD IN THREE SESSIONS WITH A TOTAL OF OVER 300 ATTENDEES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5187 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 18141 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BENJAMIN EDMUNDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SONIA-MARIE LEIKAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SAMUEL PECORARO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBIN JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BEN PARSONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CASEY HELWIG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DARRON WELCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ELIZABETH ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JAMIE FLOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CHRISTINA LARUE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 51785 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT & BOARD MEMBER (PART-YEAR) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT & BOARD MEMBER (PART-YEAR) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY & BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER & BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR (PART-YEAR) |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 327 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 158150 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1942 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4751 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1172 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 175 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 175 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 87989 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 34108 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 45060 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 327 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 327 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1548 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -1548 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 1000 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1918 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 542 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EVENT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 48072 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 774 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5641 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 1 |
| IRS990/PrincipalOfficerNm | 0 | BENJAMIN EDMUNDS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EVENTS & OTHER PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 56132 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 56132 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DURING 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/Desc | 0 | THE 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. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 73145 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 149513 |
| IRS990/PYOtherRevenueAmt | 0 | 1499 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 114094 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -49742 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 88967 |
| IRS990/PYTotalExpensesAmt | 0 | 238480 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 188738 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 10952 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 34108 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 45060 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 3520 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 1 |
| IRS990ScheduleC/CarriedOverAmt | 0 | 56010 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 87989 |
| IRS990ScheduleC/Expended527ActivitiesAmt | 0 | 0 |
| IRS990ScheduleC/InternalFundsContributedAmt | 0 | 0 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | 41389 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 18141 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 59530 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/PoliticalExpendituresAmt | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/VolunteerHoursCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS ONE CLASS OF MEMBERS ALL WITH THE SAME RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATION MEMBERS APPROVE BYLAW CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BYLAWS AND CODE OF CONDUCT ARE ON THE WEBSITE; ALL OTHER GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| 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 A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 58268 |
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| IRS990/TotalEmployeeCnt | 0 | 1 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 13208 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3200 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 13208 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 34108 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 45060 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalReportableCompFromOrgAmt | 0 | 51785 |
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| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54584 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 25 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 37308 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 58268 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 2499 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | BEND |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
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| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | OREGONCRAFTBEER.ORG/GUILD |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BENJAMIN EDMUNDS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5034359119 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OREGON BREWERS GUILD |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OREG |
| ReturnHeader/Filer/EIN | 0 | 931089891 |
| ReturnHeader/Filer/PhoneNum | 0 | 5034359119 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 8790 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97708 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 930928924 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PERKINS & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1211 SW FIFTH AVE SUITE 1000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 97204 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5032210336 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CYNTHIA P BARTHOLOMEW |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T10:43:19-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.