FRESH HOP GROUP: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: FRESH HOP GROUP (EIN 47-2523971)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-11-14
IRS object ID: 201603199349310995
Schema version: 2015v2.1
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 I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-14T17:41:55-06:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Moss Adams LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 22650	AddressLine1Txt
City	Yakima	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	989072650	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	472523971	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Fresh Hop Group	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRES	BusinessNameControlTxt
Phone	5095833000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 Satus Place	AddressLine1Txt
City	Moxee	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98936	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Joe Nation	PersonNm
Person Title	President	PersonTitleTxt
Phone	5095833000	PhoneNum
Signature	2016-08-22	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Cathy Sterbenz	PreparerPersonNm
PTIN	P00737078	PTIN
Phone	5092487750	PhoneNum
Preparation	2016-08-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Initial Return	Yes (X)	InitialReturnInd
Principal Officer	Joe Nation	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 Satus Place	AddressLine1Txt
City	Moxee	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98936	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$253,890	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	freshhopalefestival.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	WA	LegalDomicileStateCd
Activity Or Mission	THE FRESH HOP GROUP'S MISSION IS TO SUPPORT CRAFT ALE APPRECIATION AND EDUCATIONAL EVENTS, THE DEVELOPMENT OF THE LOCAL CRAFT BREWING INDUSTRY, AND LOCAL ARTS GROUPS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	60	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
CY Program Service Revenue	$253,890	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
CY Total Revenue	$253,890	CYTotalRevenueAmt
CY Grants And Similar Paid	$100,000	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$130,852	CYOtherExpensesAmt
CY Total Expenses	$230,852	CYTotalExpensesAmt
CY Revenues Less Expenses	$23,038	CYRevenuesLessExpensesAmt
Total Assets EOY	$23,038	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances EOY	$23,038	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE FRESH HOP GROUP (ORGANIZATION) WAS CREATED AS A CHARITABLE, EDUCATIONAL AND SCIENTIFIC ENDEAVOR TO SUPPORT CRAFT ALE APPRECIATION AND EDUCATIONAL EVENTS, THE DEVELOPMENT OF A LOCAL CRAFT BREWING INDUSTRY, AND LOCAL ARTS GROUPS. THE ORGANIZATION PROVIDES GRANTS TO INDIVIDUALS AND CIVIC GROUPS THAT SUPPORT LOCAL ARTS. THE MAJORITY OF GRANTS WILL BE USED FOR LOCAL ARTS INDIVIDUALS AND ORGANIZATIONS THAT CANNOT AFFORD TO HIRE THEIR OWN GRANT APPLICATION WRITER. THE ORGANIZATION, THROUGH ITS FESTIVALS AND OTHER ACTIVITIES, RAISES AWARENESS ABOUT THE CRAFT BREWING INDUSTRY, PROMOTES THE INDUSTRIES DEVELOPMENT AND YAKIMA COUNTY, AND SUPPORTS LOCAL ARTS ORGANIZATIONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$230,852	ExpenseAmt
Grant	$100,000	GrantAmt
Revenue	$253,890	RevenueAmt
Desc	2015 FRESH HOP ALE FESTIVAL and Yakima Beer Week PROCEEDS WERE DISTRIBUTED TO LOCAL ARTS AND SCIENCES GROUPS. APPLICATIONS WERE COLLECTED AND REVIEWED BY THE BOARD MEMBERS, AND GRANTS WERE AWARDED TO SEVERAL LOCAL PROGRAMS.	Desc
Total Program Service Expenses	$230,852	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	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	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
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	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	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	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	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	Davi Baer	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5095833000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407 Satus Place	AddressLine1Txt
City	Moxee	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	98936	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Joe Nation
President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Karl Vanevenhoven
Vice President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Sean Hawkins
Secretary	2.00	Yes (X)	Yes (X)	$0	$0	$0
Davi Baer
Treasurer	2.00	Yes (X)	Yes (X)	$0	$0	$0
Sean Russell
Director	1.00	Yes (X)		$0	$0	$0
Patrick Smith
Director	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Festival Revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$253,890	TotalRevenueColumnAmt
Related Or Exempt Func Income	$253,890	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$253,890	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$253,890	TotalRevenueColumnAmt
Related Or Exempt Func Income	$253,890	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$100,000	TotalAmt
Program Services	$100,000	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,907	TotalAmt
Program Services	$7,907	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$868	TotalAmt
Program Services	$868	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,896	TotalAmt
Program Services	$2,896	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,172	TotalAmt
Program Services	$4,172	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Festival Supplies	$52,544	$52,544
Site set up costs	$29,056	$29,056
Festival Items for sale	$17,543	$17,543
Festival Support	$8,875	$8,875

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,991	TotalAmt
Program Services	$6,991	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$230,852	TotalAmt
Program Services	$230,852	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$23,038	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$23,038	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$0	BOYAmt
EOY	$23,038	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$23,038	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$23,038	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$23,038	ReconcilationRevenueExpnssAmt
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 I IRS990ScheduleI

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

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
Seasons Performance Hall
101 N Naches Ave	Yakima	WA	98901	203242324	501(C)(3)	$50,000	General support funds for operating purposes
Yakima Valley Museum
2105 Tieton Drive	Yakima	WA	98902	910828572	501(C)(3)	$50,000	General support funds for operating purposes

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	Grant Funds are awarded to applicants who meet criteria. ie. local arts and sciences organizations. Grant applicants are required to fill out a form describing use and showing need of funds.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 2	DIRECTORS KARL VANEVENHOVEN AND PATRICK SMITH HAVE A BUSINESS RELATIONSHIP.
Form 990, Part VI, Section B, line 11	BOARD MEMBERS RECEIVE A COPY OF FORM 990 VIA EMAIL PRIOR TO FILING.
Form 990, Part VI, Section B, line 12c	Any conflicts of interest regarding board members in affiliation with sponsors or events dealing with the festival are always disclosed at board meetings. Board members with any possible conflicts of interest abstain from voting when such events occur.
Form 990, Part VI, Section C, line 19	The governing documents and conflict of interest statement are available upon request.