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MARYLAND DELAWARE DISTRICT OF COLUMBIA BEVERAGE ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MARYLAND DELAWARE DISTRICT OF COLUMBIA BEVERAGE ASSOCIATION INC (EIN 52-0636608)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-03-21
IRS object ID
202520809349301317
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-03-21T12:25:29-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN853712352PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVOTNY LARASH VENTERS & WOLF LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1608 MELVIN AVE STE 101AddressLine1Txt
CityANNAPOLISCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN520636608EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARYLAND DELAWARE DISTRICT OF COLUMBIABusinessNameLine1Txt
Business Name Line2BEVERAGE ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMARYBusinessNameControlTxt
Phone4109909502PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 711AddressLine1Txt
CityANNAPOLISCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21404ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELLEN VALENTINOPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4106932226PhoneNum
Signature2025-03-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM W LARASH JR CPAPreparerPersonNm
PTINP00179394PTIN
Phone4102686154PhoneNum
Preparation2025-03-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELLEN VALENTINOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 711AddressLine1Txt
CityANNAPOLISCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21404ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$339,296GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1921FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND FURTHER THE SOFT DRINK BEVERAGE INDUSTRYActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$303,999PYContributionsGrantsAmt
CY Contributions Grants$339,264CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$34PYInvestmentIncomeAmt
CY Investment Income$32CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$304,033PYTotalRevenueAmt
CY Total Revenue$339,296CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$346,378PYOtherExpensesAmt
CY Other Expenses$349,725CYOtherExpensesAmt
PY Total Expenses$346,378PYTotalExpensesAmt
CY Total Expenses$349,725CYTotalExpensesAmt
PY Revenues Less Expenses-$42,345PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$10,429CYRevenuesLessExpensesAmt
Total Assets BOY$40,582TotalAssetsBOYAmt
Total Assets EOY$30,153TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$40,582NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$30,153NetAssetsOrFundBalancesEOYAmt
MissionTHE ASSOCIATION IS ORGANIZED FOR EDUCATION AND CHARITABLE PURPOSES; TO STUDY THE ADMINISTRATION OF EXISTING AND FUTURE LAWS AFFECTING THE BEVERAGE INDUSTRY AND TO RENDER TO THE OFFICIALS OF THIS AREA CONSTRUCTIVE SUPPORT AND CRITICISM.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescLOBBYING TO PROMOTE AND EDUCATE INFORMATION REGARDING THE BEVERAGE INDUSTRY IN THE TRI-STATE AREA.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCOORDINATION OF THE RECYCLING PROGRAM IN THE TRI-STATE AREA.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ELLEN VALENTTINO-BENITEZBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4106932226PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 711AddressLine1Txt
CityANNAPOLISCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21404ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALTMANN PANNELL
TREASURER5.00Yes (X)Yes (X)$0$0$0
ERIN PRATT
SECRETARY5.00Yes (X)Yes (X)$0$0$0
GRANT CONNELLEE
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
DERIECE HARRINGTON
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
CLARK D CONNELLEE JR
DIRECTOR5.00Yes (X)$0$0$0
MIKE WOOD
DIRECTOR5.00Yes (X)$0$0$0
BRYAN GLOVER
DIRECTOR5.00Yes (X)$0$0$0
JOHN JUKUS
DIRECTOR5.00Yes (X)$0$0$0
JENNIFER RICHMOND
DIRECTOR5.00Yes (X)$0$0$0
CARL FRANCESKI JR
DIRECTOR5.00Yes (X)$0$0$0
RICHARD FORTUNE
DIRECTOR5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CORNERSTONE GOVERNMENT AFFAIRS INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1800 MAINE AVENUE SW 7TH FLOORAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20024ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT SERVICESServicesDesc
Compensation$202,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$321,264MembershipDuesAmt
All Other Contributions$18,000AllOtherContributionsAmt
Total Contributions$339,264TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32TotalRevenueColumnAmt
Related Or Exempt Func Income$32RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$339,296TotalRevenueColumnAmt
Related Or Exempt Func Income$32RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$166,000TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,587TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$36,000TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,110TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,136TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
RECYCLING COORDINATOR P$65,075
BUSINESS MEETINGS$59,326
DUES & PUBLICATIONS$12,002
OFFICE EXPENSES$949

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$540TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$349,725TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$40,582BOYAmt
EOY$30,153EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,582BOYAmt
EOY$30,153EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,582BOYAmt
EOY$30,153EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,582BOYAmt
EOY$30,153EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$10,429ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$321,264DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$64,878NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$64,878NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$96,379AggregateReportedDuesNtcAmt
Taxable-$31,501TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT OF THE ORGANIZATION PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES THE REQUIRED ITEMS AVAILABLE AT IT'S OFFICES IN WASHINGTON, DC.