Ohio Beverage Association

Not tax-deductible

Columbus, OH501(c)(6)Since 1970EIN 31-4268930

100¢ of each $1 spent went to programs.
Run by 9 volunteers and 2 employees.
Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $54K a year · 12% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$445K
to officers and key staff · 104% of spending
Concern: pay to officers and key staff is 104% of spending; over 30%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$632
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$414K
-24% vs prior year
Spent
$427K
To programs
100%
Net assets
$369K
By yearFY2020–FY2025
Revenue
$414K
FY2025▼ -24%
Revenue by fiscal year
FY2020$387K
FY2021$406K
FY2022$426K
FY2023$451K
FY2024$546K
FY2025$414K
Expenses
$427K
FY2025▲ +2%
Expenses by fiscal year
FY2020$323K
FY2021$362K
FY2022$374K
FY2023$404K
FY2024$416K
FY2025$427K
Net assets
$369K
FY2025▼ -3%
Net assets by fiscal year
FY2020$109K
FY2021$153K
FY2022$204K
FY2023$252K
FY2024$381K
FY2025$369K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1936.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $427K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990; $445K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$222,619Pt VII · Sec A
Executive Director
$222,619Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kimberly McConville$222,619$216,135$201,833———
Kimberly McConville$222,619$216,135—$194,087$185,723$180,375

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ohio Beverage Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Ohio Beverage Association is a business league or trade association based in Columbus, OH, formed in 1970.

Provided by the organization

This section is blank until Ohio Beverage Association claims this page.

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1 program service account for $427K of program spending, described in the organization's own filed words · FY2025.
01

Furnishing timely information to members, to any person engaged in the nonalcoholic beverage industry of ohio and to the general public with respect to any and all matters vital to maintenance of the nonalcoholic beverage industry.

$427Kprogram expense

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$414K
Ln 12
Fees for servicesLn 2g$414K
Investment incomeLn 3$93
Money outPt IX
$427K
Ln 25
Programscol B$427K
Owns and owesPt X
$369K
net assets · Ln 32
Cash and savingsLn 1–2$369K
Total assetsLn 16$369K
LiabilitiesLn 26$632
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$414K
Investment incomeLn 3$93
Total revenueLn 12$414K
Assets in detailPt X, end of year
SavingsLn 2$369K
Cash and savings togetherLn 1–2$369K
Total assetsLn 16$369K
LiabilitiesLn 26$632
Net assetsLn 32$369K
OperationsPt I, VI
EmployeesI 52
VolunteersI 69
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$382K$369K
Total assetsLn 16$382K$369K
LiabilitiesLn 26$997$632
Net assetsLn 32$381K$369K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$237K$237K
Other salaries and wagesLn 7$18K$18K
Pension plan contributionsLn 8$285$285
Payroll taxesLn 10$16K$16K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$97K$97K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$7K$7K
Information technologyLn 14$6K$6K
OccupancyLn 16$15K$15K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$11K$11K
InsuranceLn 23$607$607
Other expenses (24a–d)Ln 24$7K$7K
Total functional expensesLn 25$427K$427K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $414K$427K−$13K$369K 990 PDF
FY2024 $546K$416K$129K$381K 990 PDF
FY2023 $451K$404K$48K$252K 990 PDF
FY2022 $426K$374K$51K$204K 990 PDF
FY2021 $406K$362K$44K$153K 990 PDF
FY2020 $387K$323K$65K$109K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $414,011 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $413,918$413,918
VIII-3 Investment incomeExcluded from tax $93$93
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $413,918 · Unrelated business $0 · Excluded from tax $93$414,011
Part IX · Statement of functional expenses $426,760 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $1,500$1,500
IX-5 Pay of current officers, directors and key staffPrograms $236,972$236,972
IX-7 Other salaries and wagesPrograms $18,405$18,405
IX-8 Pension plan contributionsPrograms $285$285
IX-10 Payroll taxesPrograms $15,792$15,792
IX-11c Accounting feesPrograms $1,800$1,800
IX-11g Other fees for servicesPrograms $96,860$96,860
IX-12 Advertising and promotionPrograms $4,987$4,987
IX-13 Office expensesPrograms $7,399$7,399
IX-14 Information technologyPrograms $6,486$6,486
IX-16 OccupancyPrograms $15,055$15,055
IX-17 TravelPrograms $2,247$2,247
IX-19 Conferences, conventions and meetingsPrograms $11,360$11,360
IX-23 InsurancePrograms $607$607
IX-24 Other expenses (24a–d)Programs $7,005$7,005
IX-25 Total functional expensesPrograms $426,760 · Management $0 · Fundraising $0$426,760
Part X · Balance sheet $369,337 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $382,451$369,337
X-16 Total assetsStart of year $382,451$369,337
X-17 Accounts payable and accrued expensesStart of year $997$632
X-26 Total liabilitiesStart of year $997$632
X-27 Net assets without donor restrictionsStart of year $381,454$368,705
X-32 Total net assets or fund balancesStart of year $381,454$368,705
X-33 Total liabilities and net assetsStart of year $382,451$369,337
Part XI · Reconciliation of net assets $368,705 net assets at year end
XI-1 Total revenue$414,011
XI-2 Total expenses$426,760
XI-3 Revenue less expenses−$12,749
XI-4 Net assets at start of year$381,454
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$368,705

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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