Form 990 for tax year 2024
Filed by NORTH AMERICAN BREWERS ASSOCIATION INC.
Totals
- Total revenue
- $228,937
- Total expenses
- $189,688
- Contributions and grants received
- $6,050
- Grants paid
- $52,720
- Program service revenue
- $205,844
- Investment income
- $17,043
- Other revenue
- $0
- Total assets, end of year
- $311,872
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $311,872
- Program services expenses (Part IX)
- $178,968
- Management and general expenses
- $10,720
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $178,968
Program services were 94.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$6,050
-
2a · Program service revenue: 799 BEER PROJECT
total $9,322 · related or exempt $9,322
-
2b · Program service revenue: MOUNTAIN BREWER BEER FEES
total $116,173 · related or exempt $116,173
-
2c · Program service revenue: NORTH AMERICAN BEER AWARD
total $80,349 · related or exempt $80,349
-
3 · Investment income
total $17,043 · related or exempt $17,043
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7d · Net gain or loss
total $0
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $52,720 · program services $52,720
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $0
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $0
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $0
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $2,720 · management and general $2,720
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $14,975 · program services $14,975
-
13 · Office expenses
total $2,615 · management and general $2,615
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $18,298 · program services $18,298
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $3,458 · program services $3,458
-
24a · Other expenses: RENT EXPENSES
total $21,669 · program services $20,109 · management and general $1,560
-
24b · Other expenses: EVENT EXPENSE
total $16,767 · program services $16,767
-
24c · Other expenses: SUPPLIES
total $14,587 · program services $12,866 · management and general $1,721
-
24d · Other expenses: JUDGING FEES
total $13,328 · program services $13,328
-
24e · All other expenses
total $28,551 · program services $26,447 · management and general $2,104
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $0
-
2 · Savings and temporary cash investments
beginning of year $33,710 · end of year $46,526
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
beginning of year $232,558 · end of year $265,346
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
27 · Net assets without donor restrictions
beginning of year $266,268 · end of year $311,872
Mission and programs · 2024
Mission
EDUCATION TOWARD RESPONSIBLE USE OF ALCOHOLIC BEVERAGES VIA COMMUNITY EVENTS. THE EVENTS ARE RUN ENTIRELY BY VOLUNTEERS WITH MOST SUPPLIES DONATED TO MAXIMIZE PROCEEDS GRANTED TO OTHER 501c3 PARTNERS.
-
ORGANIZED AND CONDUCTED THE NORTH AMERICAN BEER AWARDS, A HIGHLY RESPECTED FORMAL COMPETITION OF CRAFT BEERS PRODUCED IN NORTH AMERICA. THERE WERE NEARLY 1,400 ENTRIES JUDGED BY QUALIFIED VOLUNTEER JUDGES. THE EVENT GENERATES PUBLICITY FOR QUALITY BREWING AND FOR THE MOUNTAIN BREWERS BEER FEST.
Expenses $100,779 · Revenue $80,349
-
ORGANIZED AND CONDUCTED THE ANNUAL MOUNTAIN BREWERS BEER FEST TO PROMOTE AN APPRECIATION OF QUALITY AND CRAFT TRADITION IN BREWING. APPROXIMATELY 6,700 PEOPLE WERE INVOLVED AS PATRONS OR VOLUNTEERS. VOLUNTEERS WERE RECRUITED FROM 501c3 ORGANIZATIONS, TO WHICH EVENT PROCEEDS WERE DISTRIBUTED. THE FEST IS A MAJOR PUBLIC RELATIONS EVENT FOR THE PARTICIPATING CHARITIES.
Expenses $72,403 · Grants $6,050 · Revenue $116,173
-
ORGANIZED A FUND RAISING CAMPAIGN WHICH A BEER IS BREWED AND SOLD WHERE ALL PROCEEDS ARE DONATED FOR SCHOLARSHIPS TO USS IDAHO (SSN 799) CREW.
Expenses $4,129 · Revenue $9,322
-
ORGANIZED, PROMOTED AND CONDUCTED THE ANNUAL ZOO BREW PROMOTING LOCAL CRAFT BREWERS AND SUPPORTING THE LOCAL ZOO. ALL PROCEEDS ARE RECEIVED BY THE ZOO.
Expenses $1,657
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Gregg SmithGREGG SMITH
President
- Total calculated
- $0
- Hours/week
- 6
-
Lisa SmithLISA SMITH
Vice President
- Total calculated
- $0
- Hours/week
- 4
-
Robert BeckwithROBERT BECKWITH
Secretary
- Total calculated
- $0
- Hours/week
- 3
-
Kathy RodrequezKATHY RODREQUEZ
Treasurer
- Total calculated
- $0
- Hours/week
- 3
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
-
BREAKING BOUNDARIES
$30,000
IMPROVE QUALITY OF LIFE
-
$6,500
IMPROVE QUALITY OF LIFE
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543219349306449
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