Form 990 for tax year 2024
Filed by CALIFORNIA BEER & BEVERAGE DISTRIBUTORS COMMUNITY AFFAIRS FND.
Totals
- Total revenue
- $3,225,031
- Total expenses
- $3,448,731
- Contributions and grants received
- $0
- Grants paid
- $47,301
- Program service revenue
- $2,985,601
- Investment income
- $239,430
- Other revenue
- $0
- Total assets, end of year
- $6,143,043
- Total liabilities, end of year
- $534,254
- Net assets or fund balances, end of year
- $5,608,789
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- $0
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.
-
2a · Program service revenue: MEMBERSHIP DUES
total $2,966,051 · related or exempt $2,966,051
-
2b · Program service revenue: Convention Revenue
total $19,550 · related or exempt $19,550
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $239,430 · excluded $239,430
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8c · Net income from fundraising events
total $0
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $47,301
-
5 · Compensation of officers, directors and key employees
total $716,832
-
7 · Other salaries and wages
total $567,139
-
8 · Pension plan contributions
total $173,363
-
9 · Other employee benefits
total $96,560
-
10 · Payroll taxes
total $57,826
-
11b · Fees: legal
total $907,722
-
11c · Fees: accounting
total $74,305
-
11d · Fees: lobbying
total $97,062
-
11g · Fees: other
total $108,094
-
12 · Advertising and promotion
total $250
-
13 · Office expenses
total $76,675
-
16 · Occupancy
total $120,375
-
17 · Travel
total $61,514
-
19 · Conferences, conventions and meetings
total $129,147
-
22 · Depreciation, depletion and amortization
total $20,765
-
23 · Insurance
total $16,844
-
24a · Other expenses: Dues and Subscriptions
total $61,996
-
24b · Other expenses: State Issues PAC contributions
total $39,000
-
24c · Other expenses: PRINTING AND PUBLICATION
total $29,773
-
24d · Other expenses: FEDERAL PROXY TAXES
total $28,000
-
24e · All other expenses
total $18,188
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $6,073,453 · end of year $5,893,622
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $38,108 · end of year $51,794
-
10a · Land, buildings and equipment: cost or other basis
$236,955
-
10b · Land, buildings and equipment: accumulated depreciation
$216,445
-
10c · Land, buildings and equipment, net
beginning of year $41,275 · end of year $20,510
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $293,051 · end of year $177,117
-
17 · Accounts payable and accrued expenses
beginning of year $298,273 · end of year $342,130
-
22 · Loans and payables to officers and key people
end of year $0
-
25 · Other liabilities
beginning of year $315,125 · end of year $192,124
-
27 · Net assets without donor restrictions
beginning of year $3,808,488 · end of year $3,597,451
-
28 · Net assets with donor restrictions
beginning of year $2,024,001 · end of year $2,011,338
Mission and programs · 2024
Mission
CALIFORNIA BEER AND BEVERAGE DISTRIBUTORS (CBBD) SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY.
Activities or mission (Part I)
SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY ISSUES.
-
THE ASSOCIATION MAINTAINS EDUCATIONAL PROGRAMS, A REGULATORY AFFAIRS PROGRAM, LEGISLATIVE REPRESENTATION, AND AN ANNUAL TRADE SHOW/CONVENTION IN ORDER TO MAINTAIN PROFESSIONALISM WITHIN THE INDUSTRY, FOSTER COOPERATION WITH GOVERNMENTAL REGULATORY AGENCIES AND EDUCATE THE PUBLIC.
As filed on the 2024 return.
Listed in Part VII
-
John Amendola
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Steven S Sourapas
Vice Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Thomas A Reyes
Chief Financial Officer/Secretary
- Total calculated
- $0
- Hours/week
- 1
-
JASON MUSSETTER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Scott Cooper
Director
- Total calculated
- $0
- Hours/week
- 1
-
Victoria G Horton
President/CEO
- Total calculated
- $716,832
- From this org
- $618,734
- From related orgs
- $0
- Other
- $98,098
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $616,604
- Bonus
- $0
- Other
- $2,130
- Deferred
- $69,000
- Nontaxable benefits
- $29,098
- Filer's total
- $716,832
-
Lee-Anne Webster
Sr. Dir. Fiscal & Office Operations
- Total calculated
- $193,071
- From this org
- $137,230
- From related orgs
- $0
- Other
- $55,841
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,230
- Bonus
- $0
- Other
- $0
- Deferred
- $35,363
- Nontaxable benefits
- $20,478
- Filer's total
- $193,071
-
Rebecca K Stolberg
Vice President
- Total calculated
- $318,149
- From this org
- $220,398
- From related orgs
- $0
- Other
- $97,751
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $220,398
- Bonus
- $0
- Other
- $0
- Deferred
- $69,000
- Nontaxable benefits
- $28,751
- Filer's total
- $318,149
-
Rhonda K Stevenson
Sr. Dir. of Marketing & Public Affairs
- Total calculated
- $296,414
- From this org
- $202,282
- From related orgs
- $0
- Other
- $94,132
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $202,282
- Bonus
- $0
- Other
- $0
- Deferred
- $69,000
- Nontaxable benefits
- $25,132
- Filer's total
- $296,414
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · First-class or charter travel
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- Schedule J, Part I, Line 1a First-class or charter travel
- First class travel is provided to the officers on a periodic basis when business travel is required or longer flights. This benefit is not treated as taxable compensation.
- Schedule J, Part I, Line 1a Health or social club dues or initiation fees
- GYM MEMBERSHIP WAS PROVIDED TO VICTORIA HORTON. THIS BENEFIT WAS TREATED AS TAXABLE COMPENSATION
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$30,000
ANNUAL SPONSORSHIP
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 11 October 2025
- IRS schema version
- 2024v5.1
- Source object
- 202522839349301717
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