Ohio Beverage Association FY2023 filing

Not tax-deductible

Columbus, OH501(c)(6)Since 1970Mutual / membership EIN 31-4268930Revenue $451K in FY2023

On file with the IRSohiobeverage.com1170 Old Henderson Rd Ste 201, 43220-3623 · Columbus, OHTax-exempt since Oct 1936

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501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$202K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
$202K
to officers and key staff · 50% of spending
Concern: pay to officers and key staff is 50% of spending; over 30%.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.8% of total assets
Looks good: liabilities are 1% 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
$451K
+6% vs prior year
Spent
$404K
To programs
100%
Net assets
$252K
By yearFY2020–FY2025
Revenue
$451K
FY2023▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$387K
FY2021$406K
FY2022$426K
FY2023$451K
FY2024$546K
FY2025$414K
Expenses
$404K
FY2023▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$323K
FY2021$362K
FY2022$374K
FY2023$404K
FY2024$416K
FY2025$427K
Net assets
$252K
FY2023▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$109K
FY2021$153K
FY2022$204K
FY2023$252K
FY2024$381K
FY2025$369K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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% · $404K

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

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Who runs it and what they're paid

10 people listed on the 990; $202K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$201,833Pt 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
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kimberly McConville$222,619$216,135$201,833$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.

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Provided by the organization

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1 program · $404K · in their own filed words · FY2023
01

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

$404Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$451K
Ln 12
Fees for servicesLn 2g$451K
Investment incomeLn 3$62
Money outPt IX
$404K
Ln 25
Programscol B$404K
Owns and owesPt X
$252K
net assets · Ln 32
Cash and savingsLn 1–2$254K
Total assetsLn 16$254K
LiabilitiesLn 26$2K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$451K
Investment incomeLn 3$62
Total revenueLn 12$451K
Assets in detailPt X, end of year
SavingsLn 2$254K
Cash and savings togetherLn 1–2$254K
Total assetsLn 16$254K
LiabilitiesLn 26$2K
Net assetsLn 32$252K
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 FY23End FY23
Cash and savingsLn 1–2$204K$254K
Total assetsLn 16$204K$254K
LiabilitiesLn 26$0$2K
Net assetsLn 32$204K$252K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Pay of current officers, directors and key staffLn 5$216K$216K
Other salaries and wagesLn 7$53K$53K
Payroll taxesLn 10$17K$17K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$48K$48K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$4K$4K
Information technologyLn 14$3K$3K
OccupancyLn 16$14K$14K
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$19K$19K
Depreciation, depletion and amortizationLn 22$41$41
InsuranceLn 23$578$578
Other expenses (24a–d)Ln 24$10K$10K
Total functional expensesLn 25$404K$404K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $414K$427K−$13K$369K 990 PDF
FY2024 $546K$416K$129K$381K 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $451,411 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $425,452$451,349
I-10 Investment incomePrior year $61$62
I-11 Other revenue$0
I-12 Total revenuePrior year $425,513$451,411
I-13 Grants and similar amounts paidPrior year $5,000$5,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $275,920$285,698
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $93,203$113,170
I-18 Total expensesPrior year $374,123$403,868
I-19 Revenue less expensesPrior year $51,390$47,543
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $451,411 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $451,349$451,349
VIII-3 Investment incomeExcluded from tax $62$62
VIII-12 Total revenueRelated to mission $451,349 · Unrelated business $0 · Excluded from tax $62$451,411
Part IX · Statement of functional expenses $403,868 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-5 Pay of current officers, directors and key staffPrograms $215,859$215,859
IX-7 Other salaries and wagesPrograms $52,775$52,775
IX-10 Payroll taxesPrograms $17,064$17,064
IX-11c Accounting feesPrograms $3,300$3,300
IX-11g Other fees for servicesPrograms $48,000$48,000
IX-12 Advertising and promotionPrograms $7,728$7,728
IX-13 Office expensesPrograms $4,111$4,111
IX-14 Information technologyPrograms $2,640$2,640
IX-16 OccupancyPrograms $14,157$14,157
IX-17 TravelPrograms $3,091$3,091
IX-19 Conferences, conventions and meetingsPrograms $19,136$19,136
IX-22 Depreciation, depletion and amortizationPrograms $41$41
IX-23 InsurancePrograms $578$578
IX-24 Other expenses (24a–d)Programs $10,388$10,388
IX-25 Total functional expensesPrograms $403,868 · Management $0 · Fundraising $0$403,868
Part X · Balance sheet $254,027 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $204,449$254,027
X-16 Total assetsStart of year $204,490$254,027
X-17 Accounts payable and accrued expenses$1,994
X-26 Total liabilitiesStart of year $0$1,994
X-27 Net assets without donor restrictionsStart of year $204,490$252,033
X-32 Total net assets or fund balancesStart of year $204,490$252,033
X-33 Total liabilities and net assetsStart of year $204,490$254,027
Part XI · Reconciliation of net assets $252,033 net assets at year end
XI-1 Total revenue$451,411
XI-2 Total expenses$403,868
XI-3 Revenue less expenses$47,543
XI-4 Net assets at start of year$204,490
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$252,033

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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