Civic Intelligence

Wholesale Beer Distributors Industry Trust Fund

990 • Fiscal year 2016 • EIN 94-6434612

Jul 01, 2015 to Jun 30, 2016 • Filed on Apr 13, 2017

5776 Stoneridge Mall Road No 290Pleasanton, CA 94588

(650) 572-9611

Siviq Scores

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

Liabilities / Assets

76th percentile

0.27x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.10x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Net Margin

50th percentile

2.4%

Higher net margin than 50% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2016

Asset Growth

34th percentile

-0.7%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

2016 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$6,281,584

Down $43,554 (-0.7%) from 2015

Net Assets

Up

$4,600,009

Up $299,482 (+7.0%) from 2015

Liabilities

Down

$1,681,575

Down $343,036 (-17%) from 2015

Revenue

Down

$16,363,228

Down $2,436,571 (-13%) from 2015

Expenses

Down

$15,970,216

Down $1,916,995 (-11%) from 2015

Net Income

Down

$393,012

Down $519,576 (-57%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,934,260Liabilities 2011: $3,527,655Net Assets 2011: -$1,593,3952011Assets 2012: $2,983,474Liabilities 2012: $2,718,011Net Assets 2012: $265,4632012Assets 2013: $4,245,712Liabilities 2013: $2,567,184Net Assets 2013: $1,678,5282013Assets 2014: $5,350,278Liabilities 2014: $1,935,284Net Assets 2014: $3,414,9942014Assets 2015: $6,325,138Liabilities 2015: $2,024,611Net Assets 2015: $4,300,5272015Assets 2016: $6,281,584Liabilities 2016: $1,681,575Net Assets 2016: $4,600,0092016Assets 2017: $5,195,378Liabilities 2017: $650,471Net Assets 2017: $4,544,9072017Assets 2018: $4,564,048Liabilities 2018: $554,109Net Assets 2018: $4,009,9392018Assets 2019: $4,113,331Liabilities 2019: $429,750Net Assets 2019: $3,683,5812019Assets 2020: $3,410,991Liabilities 2020: $544,345Net Assets 2020: $2,866,6462020Assets 2021: $3,898,810Liabilities 2021: $1,632,982Net Assets 2021: $2,265,8282021Assets 2022: $1,680,266Liabilities 2022: $65,545Net Assets 2022: $1,614,7212022Assets 2023: $6,000Liabilities 2023: $6,000Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2016

Assets$6,281,584
Liabilities$1,681,575
Net Assets$4,600,009

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2011: $20,000,539Expenses 2011: $19,442,806Net Income 2011: $557,7332011Revenue 2012: $17,440,503Expenses 2012: $15,531,260Net Income 2012: $1,909,2432012Revenue 2013: $19,165,531Expenses 2013: $17,843,215Net Income 2013: $1,322,3162013Revenue 2014: $17,285,714Expenses 2014: $15,716,059Net Income 2014: $1,569,6552014Revenue 2015: $18,799,799Expenses 2015: $17,887,211Net Income 2015: $912,5882015Revenue 2016: $16,363,228Expenses 2016: $15,970,216Net Income 2016: $393,0122016Revenue 2017: $14,049,125Expenses 2017: $14,145,727Net Income 2017: -$96,6022017Revenue 2018: $12,145,707Expenses 2018: $12,680,675Net Income 2018: -$534,9682018Revenue 2019: $10,097,355Expenses 2019: $10,423,713Net Income 2019: -$326,3582019Revenue 2020: $9,612,467Expenses 2020: $10,429,402Net Income 2020: -$816,9352020Revenue 2021: $9,106,079Expenses 2021: $9,706,897Net Income 2021: -$600,8182021Revenue 2022: $4,286,041Expenses 2022: $4,720,166Net Income 2022: -$434,1252022Revenue 2023: $111,051Expenses 2023: $1,725,772Net Income 2023: -$1,614,7212023Revenue 2024: $50Expenses 2024: $50Net Income 2024: $02024

Highlighted filing

2016

Revenue$16,363,228
Expenses$15,970,216
Net Income$393,012
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Apr 13, 2017
Return Version
2015v3.0
Gross Receipts
$16,363,228
Mission and Program Overview

Mission

NONE

SEE (A) BELOW

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,300,527$4,600,009▲ $299,482
Cash and Non-Interest-Bearing Accounts$3,503,628$2,808,090▼ $695,538
Investments in Publicly Traded Securities$1,709,132$1,646,059▼ $63,073
Accounts Receivable$646,889$1,467,222▲ $820,333
Savings and Temporary Cash Investments$15,301$14,363▼ $938
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,325,138$6,281,584▼ $43,554
Other Assets Total$450,188$345,850▼ $104,338
Liabilities
Other Liabilities$1,953,566$1,588,060▼ $365,506
Accounts Payable and Accrued Expenses$71,045$93,515▲ $22,470
Total Liabilities$2,024,611$1,681,575▼ $343,036
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,300,527$4,600,009▲ $299,482
Total Liabilities and Net Assets / Fund Balance$6,325,138$6,281,584▼ $43,554

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$345,850--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Catherine FoxTrustee
Ces ButnerTrustee
Dave BottomleyTrustee
Patrick LawingTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Anthem Blue CrossClaims AdministrationPO BOX 60007, Los Angeles, CA 90060$361,993
Andreini & CoConsultant220 WEST 20TH AVENUE, San Mateo, CA 94403$123,831
Preferred Benefit Insurance AdministratoContract Administrator5776 STONERIDGE MALL RD, Pleasanton, CA 94588$108,405
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,309,996
Investment Income
$29,519
Other Revenue
$23,713
Change in Net Assets
$393,012

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,363,228
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-93,530
Total Revenue per Audited Statements
$16,269,698
Total Revenue per Form 990
$16,363,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$962,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$15,008,011
Fees for Services Management---$747,469
Fees for Services Accounting---$41,657
Fees for Services Legal---$28,754
Fees for Service Investment Mgmnt Fees---$13,204
Insurance---$12,590
Other Expenses---$4,345
All Other Expenses---$1,553
Conferences and Meetings---$1,139
Total Functional Expenses$0$0$0$15,970,216

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,970,216
Total Expenses per Audited Statements$15,970,216
Total Expenses per Form 990$15,970,216
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Incurred But Not Reported Claims$701,890
Self-funded Benefit Claims Payable$484,909
Group Insurance Premiums Payable$401,261
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committee's with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The trustees designate the administrator to review the form.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, or financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wholesale Beer Distributors Industry
EIN
94-6434612
Phone
6505729611
Address
5776 STONERIDGE MALL ROAD NO 290, PLEASANTON, CA 94588

Signing Officer

Name
Trustee Trustee
Title
Trustee
Phone
6505729611
Signed
2017-04-13
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
HEMMING MORSE CPA'S AND CONSULTANTS
Address
155 BOVET ROAD SUITE 600, SAN MATEO, CA 94402
Phone
4158364000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The board of trustees assumes responsibility for oversight of the audit of the plan's financial statements and selection of the independent auditor.

Financial Statement Notes

PART X, LINE 2:

The trust has adopted guidance on accounting for uncertainty in income taxes issued by the financial accounting standards board. The plan management believes that the trust has not taken uncertain tax positions that require adjustment to the financial statements as a tax liability. The plan management believes it is no longer subject to income tax examinations for fiscal years prior to june 30, 2013.

Raw XML Appendix351 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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IRS990ScheduleD/TotalRevenuePerForm990Amt016363228
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt016269698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015970216
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEE'S WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES DESIGNATE THE ADMINISTRATOR TO REVIEW THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE PLAN'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0VARIOUS - SEE SUPPLEMENTAL SCHEDULE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0VARIOUS - SEE SUPPLEMENTAL SCHEDULE
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ENTITY IS A 501(C)(9) VEBA WHO MUST LIST CONTRIBUTING EMPLOYERS ON SCHEDULE R. THE ADMINISTRATIVE OFFICE MAINTAINS A LIST OF CONTRIBUTING EMPLOYERS, HOWEVER, THAT LIST DOES NOT INCLUDE FEDERAL TAX CLASSIFICATION. THEREFORE, THE LIST OF CONTRIBUTING EMPLOYERS IS REPORTED ON PART VII, SUPPLEMENTAL INFORMATION. FIRM ADVANCE BEVERAGE ALDRIDGE & COMPANY ALFORD DISTRIBUTING ALLIED BEVERAGES, INC. ANHUESER-BUSCH - OAKLAND ANHUESER-BUSCH - SAN JOSE BAY AREA DISTRIBUTING CO. BENITES DISTRIBUTING CO. BEVHAUL LOGISTICS BLACK DIAMOND BREWING COM BOTTOMLEY DISTRIBUTING CENTRAL COAST DISTRIBUTIN CLAYPOOL DISTRIBUTING COM EASTERN SIERRA WHOLESALER FOOTHILL DISTRIBUTING GILLESPIE DIST. CO., INC. HANNEY ASSOCIATES HIGH SIERRA DISTRIBUTING HL & S TRUCKING CO., INC. HORIZON BEVERAGE LASSEN BEVERAGE M. E. FOX AND COMPANY, IN MATAGRANO, INC. MORRIS DISTRIBUTING MT. SHASTA BOTTLING & DIS PACIFIC HEALTH ALLIANCE REDDING DISTRIBUTING COMP SANTA BARBARA DISTRIBUTING COMPANY STRAUB DISTRIBUTING SUPERIOR PRODUCTS COMPANY W.A. THOMPSON, INC. SUPERIOR PRODUCTS MOUNTAI WONDERLAND DISTRIBUTING C
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINE 24
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06325138
IRS990/TotalAssetsEOYAmt06281584
IRS990/TotalAssetsGrp/BOYAmt06325138
IRS990/TotalAssetsGrp/EOYAmt06281584
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt015970216
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02024611
IRS990/TotalLiabilitiesEOYAmt01681575
IRS990/TotalLiabilitiesGrp/BOYAmt02024611
IRS990/TotalLiabilitiesGrp/EOYAmt01681575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04300527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04600009
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt016309996
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt029519
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016333709
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016363228
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06325138
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06281584
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05776 STONERIDGE MALL ROAD NO 290
IRS990/USAddress/CityNm0PLEASANTON
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094588
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRUSTEE TRUSTEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06505729611
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WHOLESALE BEER DISTRIBUTORS INDUSTRY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0WHOL
ReturnHeader/Filer/EIN0946434612
ReturnHeader/Filer/PhoneNum06505729611
ReturnHeader/Filer/USAddress/AddressLine1Txt05776 STONERIDGE MALL ROAD NO 290
ReturnHeader/Filer/USAddress/CityNm0PLEASANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094588
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300702322
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEMMING MORSE CPA'S AND CONSULTANTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0155 BOVET ROAD SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN MATEO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094402
ReturnHeader/PreparerPersonGrp/PhoneNum04158364000
ReturnHeader/ReturnTs02017-04-13T17:15:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.11$1.73$1.61
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.07$1.61$4.29$4.72$0.43
2021Detailed filing. Detailed filing data is available for this year.$3.90$1.63$2.27$9.11$9.71$0.60
2020Detailed filing. Detailed filing data is available for this year.$3.41$0.54$2.87$9.61$10.4$0.82
2019Detailed filing. Detailed filing data is available for this year.$4.11$0.43$3.68$10.1$10.4$0.33
2018Detailed filing. Detailed filing data is available for this year.$4.56$0.55$4.01$12.1$12.7$0.53
2017Detailed filing. Detailed filing data is available for this year.$5.20$0.65$4.54$14.0$14.1$0.10
2016Detailed filing. Detailed filing data is available for this year.$6.28$1.68$4.60$16.4$16.0$0.39
2015Detailed filing. Detailed filing data is available for this year.$6.33$2.02$4.30$18.8$17.9$0.91
2014Summary only. Only limited summary data is available for this year.$5.35$1.94$3.41$17.3$15.7$1.57
2013Summary only. Only limited summary data is available for this year.$4.25$2.57$1.68$19.2$17.8$1.32
2012Summary only. Only limited summary data is available for this year.$2.98$2.72$0.27$17.4$15.5$1.91
2011Summary only. Only limited summary data is available for this year.$1.93$3.53$1.59$20.0$19.4$0.56