BREWERS ASSOCIATION INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: BREWERS ASSOCIATION INC (EIN 84-0802918)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-08-10
IRS object ID: 201742229349300119
Schema version: 2016v3.0
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule F
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-08-10T09:57:01-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461497033	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EKS&H LLLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	8181 E TUFTS AVENUE SUITE 600	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	802372521	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	840802918	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ASSOCIATION OF BREWERS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ASSO	BusinessNameControlTxt
Phone	3034470816	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1327 SPRUCE STREET	AddressLine1Txt
City	BOULDER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80302	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	THOMAS CLARK	PersonNm
Person Title	FINANCE DIRECTOR	PersonTitleTxt
Phone	3034470816	PhoneNum
Signature	2017-08-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DORI J EGGETT	PreparerPersonNm
PTIN	P00645252	PTIN
Phone	3037409400	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	208.42.238.132	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-08-10	IPDt
IP Tm	09:55:42	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	3219C133BAC39E5E3E55A8AEB9925CDB4F54441C	AtSubmissionCreationDeviceId
At Submission Filing Device Id	C006B3CC34B50687FBB9CB3907E5A42D7A8F06FA	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	BREWER'S ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	ROBERT PEASE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1327 SPRUCE STREET	AddressLine1Txt
City	BOULDER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80302	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$28,663,751	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	SEE SCHEDULE O	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	CO	LegalDomicileStateCd
Activity Or Mission	TO PROMOTE SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR BEERS AND BREWING ENTHUSIASTS.	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	69	TotalEmployeeCnt
Total Volunteers	3500	TotalVolunteersCnt
Total Gross UBI	$1,974,836	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$189,771	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$600,776	PYContributionsGrantsAmt
CY Contributions Grants	$701,117	CYContributionsGrantsAmt
PY Program Service Revenue	$21,307,159	PYProgramServiceRevenueAmt
CY Program Service Revenue	$25,730,687	CYProgramServiceRevenueAmt
PY Investment Income	$194,529	PYInvestmentIncomeAmt
CY Investment Income	$427,715	CYInvestmentIncomeAmt
PY Other Revenue	$1,714,899	PYOtherRevenueAmt
CY Other Revenue	$1,379,251	CYOtherRevenueAmt
PY Total Revenue	$23,817,363	PYTotalRevenueAmt
CY Total Revenue	$28,238,770	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$252,065	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,218,776	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,337,818	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,963,299	PYOtherExpensesAmt
CY Other Expenses	$17,625,822	CYOtherExpensesAmt
PY Total Expenses	$19,182,075	PYTotalExpensesAmt
CY Total Expenses	$24,215,705	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,635,288	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,023,065	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,937,385	TotalAssetsBOYAmt
Total Assets EOY	$28,420,205	TotalAssetsEOYAmt
Total Liabilities BOY	$8,885,769	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,445,186	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,051,616	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,975,019	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE AND PROTECT SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$20,048,527	ExpenseAmt
Revenue	$25,129,166	RevenueAmt
Desc	PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS,THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS.	Desc
Total Program Service Expenses	$20,048,527	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	150	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	69	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TOM CLARK	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3034470816	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1327 SPRUCE STREET	AddressLine1Txt
City	BOULDER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80302	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
ROB TOD
BOARD CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
ERIC WALLACE
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
LARRY CHASE
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
TOM DARGEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM FLORES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS FREY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LESLIE HENDERSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE HINDY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAKE KEELER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN MALLET
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GARRETT MARRERO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CYREAN NOUZILLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WYNNE ODELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TONY SIMMONS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE WAGNER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SCOTT METZGER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE BRADT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAN KLEBAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAN KOPMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBERT PEASE
CEO	50.00		Yes (X)	$273,080	$0	$40,748
TOM CLARK
FINANCE DIRECTOR	45.00		Yes (X)	$128,080	$0	$7,727
STEPHANIE JOHNSON-MARTIN
COO	45.00		Yes (X)	$128,504	$0	$10,971
CHARLES N PAPAZIAN
FOUNDER/PAST PRESIDENT	40.00			$213,849	$0	$17,481	Yes (X)
PAUL GATZA
BA DIRECTOR	45.00			$140,976	$0	$17,048	Yes (X)
SHANE WOOD
IT DIRECTOR	40.00			$147,704	$0	$12,856	Yes (X)
KARI HARRINGTON
BUSINESS DEVELOPMENT MANAG	40.00			$204,454	$0	$18,006	Yes (X)
TOM MCCRORY
BUSINESS DEVELOPMENT MANAG	40.00			$203,832	$0	$20,039	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,440,479	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$144,876	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ARAMARK
1101 ARCH ST	PHILADELPHIA	PA	19107	EVENT MANAGEMENT	$1,074,699
FREEMAN DECORATING
PO BOX 650036	DALLAS	TX	75265	EVENT DECORATOR	$902,544
MCDERMOTT WILL & EMERY
PO BOX 7247-6751	PHILADELPHIA	PA	19170	LEGAL SERVICES	$709,960
PRODUCTION RESOURCE GROUP
PO BOX 731516	DALLAS	TX	75373	EVENT AUDIO/VISUAL	$708,234
MODERN LITHO PRINTING CO
PO BOX 2170	JEFFERSON CITY	MO	65102	PRINTING SERVICES	$573,436

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	28	CntrctRcvdGreaterThan100KCnt
Government Grants	$701,117	GovernmentGrantsAmt
Total Contributions	$701,117	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
PROJECTS AND SERVICES	541800	$16,249,639	$16,249,639
MEMBERSHIP DUES	900099	$4,588,341	$4,588,341
ADVERTISING	541800	$2,282,640	$307,804	$1,974,836
SPONSORSHIPS	541800	$2,236,252	$2,236,252
MISCELLANEOUS	900099	$373,815	$373,815

Field	Value	IRS element (for citing)
Total Program Service Revenue	$25,730,687	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$427,715	TotalRevenueColumnAmt
Exclusion	$427,715	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,936	TotalRevenueColumnAmt
Exclusion	$5,936	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,798,296	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$424,981	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,373,315	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,373,315	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$28,238,770	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,129,166	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,974,836	UnrelatedBusinessRevenueAmt
Exclusion	$433,651	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$252,065	TotalAmt
Program Services	$252,065	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$589,110	TotalAmt
Program Services	$22,665	ProgramServicesAmt
Management And General	$566,445	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,731,355	TotalAmt
Program Services	$3,682,113	ProgramServicesAmt
Management And General	$1,049,242	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$211,296	TotalAmt
Program Services	$199,296	ProgramServicesAmt
Management And General	$12,000	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$433,762	TotalAmt
Program Services	$326,143	ProgramServicesAmt
Management And General	$107,619	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$372,295	TotalAmt
Program Services	$276,615	ProgramServicesAmt
Management And General	$95,680	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$619,989	TotalAmt
Program Services	$619,989	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$47,379	TotalAmt
Management And General	$47,379	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$141,500	TotalAmt
Program Services	$141,500	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,273,677	TotalAmt
Program Services	$1,864,415	ProgramServicesAmt
Management And General	$409,262	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,409,635	TotalAmt
Program Services	$1,155,901	ProgramServicesAmt
Management And General	$253,734	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,540,266	TotalAmt
Program Services	$1,263,018	ProgramServicesAmt
Management And General	$277,248	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$873,457	TotalAmt
Program Services	$716,235	ProgramServicesAmt
Management And General	$157,222	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$190,211	TotalAmt
Program Services	$155,973	ProgramServicesAmt
Management And General	$34,238	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$216,321	TotalAmt
Program Services	$8,837	ProgramServicesAmt
Management And General	$207,484	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,680,871	TotalAmt
Program Services	$1,536,586	ProgramServicesAmt
Management And General	$144,285	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,360,896	TotalAmt
Program Services	$6,337,147	ProgramServicesAmt
Management And General	$23,749	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,130	TotalAmt
Management And General	$2,130	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$367,479	TotalAmt
Program Services	$62,832	ProgramServicesAmt
Management And General	$304,647	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$161,527	TotalAmt
Management And General	$161,527	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PUBLICATIONS EXPENSE	$771,172	$632,361	$138,811
GENERAL FEES	$365,680	$299,858	$65,822
TAX EXPENSE	$170,101	$139,483	$30,618
ENTERTAINMENT EXPENSE	$103,490	$84,861	$18,629

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$330,041	TotalAmt
Program Services	$270,634	ProgramServicesAmt
Management And General	$59,407	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,215,705	TotalAmt
Program Services	$20,048,527	ProgramServicesAmt
Management And General	$4,167,178	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,918,044	BOYAmt
EOY	$440,258	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$14,437,283	BOYAmt
EOY	$19,545,221	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,835,847	BOYAmt
EOY	$1,836,734	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$714,168	BOYAmt
EOY	$797,637	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$785,975	BOYAmt
EOY	$665,790	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$6,789,498	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,654,933	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,246,068	BOYAmt
EOY	$5,134,565	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,937,385	BOYAmt
EOY	$28,420,205	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$908,822	BOYAmt
EOY	$1,218,275	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,795,502	BOYAmt
EOY	$7,179,562	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$181,445	BOYAmt
EOY	$47,349	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,885,769	BOYAmt
EOY	$8,445,186	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$16,051,616	BOYAmt
EOY	$19,975,019	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,051,616	BOYAmt
EOY	$19,975,019	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,937,385	BOYAmt
EOY	$28,420,205	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$4,023,065	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$99,662	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (1)	AgreeCarryoverPriorYearInd
Dues Assessments	$3,043,844	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$422,473	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$1,573	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$424,046	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$356,130	AggregateReportedDuesNtcAmt
Carried Over	$67,916	CarriedOverAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,235,883	OtherCostOrOtherBasisAmt
Depreciation	$445,688	DepreciationAmt
Book Value	$4,790,195	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,553,615	OtherCostOrOtherBasisAmt
Depreciation	$1,209,245	DepreciationAmt
Book Value	$344,370	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,134,565	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DEPOSITS	$29,782
FEDERAL UBTI PAYABLE	$17,567

Field	Value	IRS element (for citing)
Total Liability	$47,349	TotalLiabilityAmt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC -	0	PROGRAM SERVICES	GENERAL PROGRAM EXP	$63,478
EUROPE (INCLUDING ICELAND & GREENLAND) -	2	PROGRAM SERVICES	GENERAL PROGRAM EXP	$382,401
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	0	PROGRAM SERVICES	GENERAL PROGRAM EXP	$46,319
EAST ASIA AND THE PACIFIC	0	PROGRAM SERVICES	GENERAL PROGRAM EXP	$86,093

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	2	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	2	TotalEmployeeCnt
Subtotal Spent	$578,291	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$578,291	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (12 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
BREWERS OF PENNSYLVANIA
1653 LITIZA PIKE 1010	LANCASTER	PA	17601	275021801	501(C)6	$25,000	LAUER STATUE RENOVATION
UNIVERSITY OF MINNESOTA
200 OAK STREET SE NO 500	MINNEAPOLIS	MN	554552010	416042488	501(C)3	$10,000	TECHNICAL BREWING COURSE GRANT
AMERICAN SOCIETY OF BREWING CHEMISTS
3340 PILOT KNOB ROAD	ST PAUL	MN	55121	237433067	501(C)6	$8,500	TECHNICAL BREWING GRANT
ALABAMA BREWERS GUILD
PO BOX 55924	BIRMINGHAM	AL	35255	454244052	501(C)6	$30,000	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
BREWERS GUILD OF ALASKA
PO BOX 242411	ANCHORAGE	AK	99524	474227197	501(C)6	$37,000	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
VERMONT BREWERS ASSOCIATION
PO BOX 985	BURLINGTON	VT	05402	030347544	501(C)6	$35,500	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
NEW HAMPSHIRE BREWERS GUILD
47 WASHINGTON STREET	DOVER	NH	03820	464164183	501(C)6	$8,000	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
KENTUCKY GUILD OF BREWERS
501 W 6TH ST 100	LEXINGTON	KY	40508	460648331	501(C)6	$12,500	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
GARDEN STATE CRAFT BREWERS GUILD
900 KENNEDY BLVD	SOMDERDALE	NJ	08083	474931980	501(C)6	$12,500	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
MISSISSIPPI BREWERS GUILD
809 AVONDALE ST	JACKSON	MS	39216	460819088	501(C)6	$15,000	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
DISTRICT OF COLUMBIA BREWERS GUILD
1307 NEW HAMPSHIRE AVE NW	WASHINGTON	DC	20036	464606665	501(C)6	$11,500	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES
CALIFORNIA CRAFT BREWERS ASSOCIATION
555 CAPITOL STE 1275	SACRAMENTO	CA	95814	943138723	501(C)6	$18,087	STATE GUILD GRANT TO HIRE FULL-TIME EMPLOYEE AND SUPPORT ONGOING ACTIVITIES

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	11	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE BREWERS ASSOCIATION REQUIRES GRANT PROPOSALS TO INCLUDE SPECIFIC USE OF THE FUNDS REQUESTED. THE BA OBTAINS FINANCIAL STATEMENTS AND BANK STATEMENTS TO ENSURE THAT THE ORGANIZATION HAS SUFFICIENT FINANCIAL LIQUIDITY TO SUPPORT ITSELF AFTER THE GRANT MONEY HAS BEEN USED. THE BA HAS A FULL TIME STAFF MEMBER DEDICATED TO STATE GUILDS AND ANOTHER STAFF DEDICATED TO TECHNICAL ACTIVITIES, WHOM REGULARLY WORK WITH THE GRANTEES TO DETERMINE PROPER USE OF GRANT FUNDS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT PEASE
CEO	$255,000	$0	$18,080	$0	$0	$0	$30,375	$0	$10,373	$0	$313,828	$0	$0	$0
CHARLES N PAPAZIAN
FOUNDER/PAST PRESIDENT	$200,441	$0	$13,408	$0	$0	$0	$12,000	$0	$5,481	$0	$231,330	$0	$0	$0
SHANE WOOD
IT DIRECTOR	$140,827	$0	$6,877	$0	$0	$0	$2,520	$0	$10,336	$0	$160,560	$0	$0	$0
KARI HARRINGTON
BUSINESS DEVELOPMENT MANAG	$199,310	$0	$5,144	$0	$0	$0	$10,800	$0	$7,206	$0	$222,460	$0	$0	$0
TOM MCCRORY
BUSINESS DEVELOPMENT MANAG	$199,239	$0	$4,593	$0	$0	$0	$9,652	$0	$10,387	$0	$223,871	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PART III	FormAndLineReferenceDesc
Explanation	THERE WAS $16,875 PAID INTO A SECTION 457(F) PLAN FOR ROBERT PEASE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, ITEM J:	THE ORGANIZATION MAINTAINS THREE INTERRELATED WEBSITES: WWW.BREWERSASSOCIATION.ORG WWW.HOMEBREWERSASSOCIATION.ORG WWW.CRAFTBEER.COM
FORM 990, PART VI, SECTION A, LINE 1	THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, THE SECRETARY/TREASURER, THE PAST BOARD CHAIR, THE PRESIDENT, AND A DIRECTOR. THEY ARE ALSO MEMBERS OF THE GOVERNING BODY. THE BOARD OF DIRECTORS MAY, BY A MAJORITY VOTE OF ITS MEMBERS, DESIGNATE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE CORPORATION AND MAY DELEGATE TO SUCH COMMITEE THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, TO THE EXTENT PERMITTED BY PROVISIONS OF THE LAW. BY MAJORITY VOTE OF ITS MEMBERS, THE BOARD MAY AT ANY TIME REVOKE OR MODIFY ANY OR ALL THE EXECUTIVE COMMITTEE AUTHORITY SO DELEGATED.
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE THREE CLASSES OF MEMBERSHIP LISTED IN THE BREWER'S ASSOCIATION'S BY-LAWS: (1) PROFESSIONAL PACKAGING BREWERS; (2) PUB BREWERS; (3) ASSOCIATE MEMBERS. THERE ARE ALSO MEMBERS OF THE AMERICAN HOMEBREWER'S ASSOCIATION, WHICH IS A SEPARATE DIVISION FROM THE BREWER'S ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7A	THE PROFESSIONAL PACKAGING BREWERS AND THE PUB BREWERS MAY ELECT MEMBERS OF THE BREWER'S ASSOCIATION GOVERNING BODY. MEMBERS OF THE AMERICAN HOMEBREWER'S ASSOCIATION (AHA) ELECT MEMBERS TO THE AHA GOVERNING COMMITTEE. THE AHA GOVERNING COMMITTEE SELECTS TWO MEMBERS FROM THE AHA GOVERNING COMMITTEE TO SIT ON THE BOARD OF THE BREWER'S ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE RETURN IS REVIEWED IN DETAIL BY THE ORGANIZATION'S FINANCE DIRECTOR. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE RETURN BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS PART OF THE ASSOCIATION'S BY-LAWS. THE BOARD MEMBERS SIGN A NON-DISCLOSURE STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15	DETERMINATION OF SALARIES: THE SALARY LEVEL (AND ADDITIONAL COMPENSATION PACKAGE ITEMS) FOR THE PRESIDENT OF THE BREWERS ASSOCIATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, TREASURER, AND THE PAST-CHAIR. ADDITIONALLY, THIS GROUP IS RESPONSIBLE FOR DETERMINING ANY YEAR-END BONUS FOR BOTH THE PRESIDENT, AND THE VICE-PRESIDENT OF THE ASSOCIATION. THE ENTIRE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING THE SALARY EXPENSE FOR GENERAL STAFF AND MANAGEMENT AS A WHOLE, BY WAY OF APPROVING THE UPCOMING YEAR'S FISCAL BUDGET. ADDITIONALLY, THE BOARD APPROVES ANY BONUS AWARDED TO STAFF AT YEAR-END (TYPICALLY IN THE FORM OF A BONUS POOL THAT IS THEN DIVIDED AMONGST STAFF AT THE DISCRETION OF THE STAFF'S EXECUTIVE TEAM. THE STAFF EXECUTIVE TEAM CONSISTS OF THE PRESIDENT, VICE-PRESIDENT, AND FINANCE DIRECTOR. AS MENTIONED ABOVE, BONUS COMPENSATION FOR THE PRESIDENT AND VICE-PRESIDENT ARE DETERMINED SEPARATELY BY THE BOD EXECUTIVE COMMITTEE. THE PRESIDENT OF THE BREWERS ASSOCIATION (IN CONJUNCTION WITH THE BOD EXECUTIVE COMMITTEE) IS RESPONSIBLE FOR DETERMINING THE SALARY LEVELS OF THE VICE PRESIDENT/COO. THE VICE PRESIDENT WILL SET THE SALARY LEVELS OF MANAGEMENT (WITHIN THE PARAMETERS OF THE BUDGET APPROVED BY THE BOARD.) INDIVIDUAL MANAGERS WILL SET THE SALARIES FOR THE EMPLOYEES WHO REPORT DIRECTLY TO THEM (AGAIN, BASED ON WHAT HAS BEEN APPROVED IN THE BUDGET.) OCCURANCE OF SALARY CHANGES: SALARY LEVELS ARE REVIEWED AND POTENTIALLY INCREASED AT THE END OF EACH FISCAL/CALENDAR YEAR. IN CASES OF MID-YEAR PROMOTION, OR JOB-DUTY CHANGES, SALARY LEVELS MAY BE ADJUSTED MID-YEAR, BUT THESE OCCURRENCES ARE VERY RARE. COMPENSATION RESEARCH & ANALYSIS: THE EXECUTIVE TEAM FROM STAFF ROUTINELY RESEARCHES COMPENSATION DATA FROM BOTH THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE), AND A LOCAL EMPLOYMENT ASSOCIATION - MOUNTAIN STATES EMPLOYERS COUNCIL (MSEC). THE STUDY HELPS DETERMINE EACH EMPLOYEE'S "MARKET BASED COMPENSATION" LEVEL, AS WELL AS AN OVERALL COMPENSATION RANGE FOR EACH POSITION. THE FACTORS THAT ARE USED IN DETERMINING THESE LEVELS OF COMPENSATION INCLUDE: - SIZE OF ASSOCIATION/# OF EMPLOYEES - SIZE OF FINANCIAL BUDGET - JOB DESCRIPTION, OR RELATIVE COMBINATION OF MULTIPLE JOB DESCRIPTIONS - GEOGRAPHIC LOCATION/JOB MARKET - COST-OF-LIVING INCREASES FROM YEAR(S) DATA WAS COLLECTED. THESE FACTORS ARE RESEARCHED, PRESENTED, AND DISCUSSED BY THE EXECUTIVE TEAM IN ORDER TO DETERMINE THE RELATIVE MARKET BASED COMPENSATION LEVELS, AND RANGES FOR EACH POSITION. IN ADDITION TO THESE FACTORS, AN EMPLOYEE'S SPECIFIC PERFORMANCE, AND TENURE WILL ALSO DICTATE HIS OR HER COMPENSATION LEVEL. A FINAL FACTOR IS CURRENT ECONOMIC CONDITIONS AND/OR THE FINANCIAL STATE OF THE ASSOCIATION - THIS CAN AFFECT SALARY LEVELS ACROSS ALL STAFF, OR JUST CERTAIN SPECIFIC POSITIONS DEPENDING ON THE CIRCUMSTANCES. APPROPRIATE DOCUMENTATION OF THE EXECUTIVE COMPENSATION PROCESS IS MAINTAINED.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION'S BY-LAWS AND FINANCIAL STATMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH ASSOCIATION'S WEBSITE (WWW.BEERTOWN.ORG) IN THE SECTION TITLED "ABOUT US".