Michigan Brewers Guild INC

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To promote and protect Michigan beer and improve marketing

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$160K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $60K a year · 10% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$160K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
16 mo
of spending, in cash
Looks good: 15.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$188K
24% of total assets
Looks good: liabilities are 24% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 276 voting members
Concern: none of 276 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$567K
-4% vs prior year
Spent
$531K
Net assets
$608K
By yearFY2020–FY2024
Revenue
$567K
FY2024▼ -4%
Tap a bar for its year
Revenue by fiscal year
FY2020$398K
FY2021$594K
FY2022$748K
FY2023$589K
FY2024$567K
Expenses
$531K
FY2024▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$438K
FY2021$422K
FY2022$592K
FY2023$611K
FY2024$531K
Net assets
$608K
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$266K
FY2021$438K
FY2022$594K
FY2023$572K
FY2024$608K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2002.

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

Who runs it and what they're paid

8 people listed on the 990; $160K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$82,976Pt VII · Sec A
Assistant Director
$76,615Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice - President
$0Pt VII · Sec A

Scott Graham’s $83K as Executive Director is at the 59th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Scott Graham$82,976$80,169$68,480$71,420$65,436
Sherry Kepsel$76,615$71,514$60,346$64,547$50,506
Shannon O'Brien————$40,765

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.

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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 15aNo

Programs and updates

Promotes and protects Michigan beer, improving its marketing.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Our organization had improved industry product marketing, improved relationships with distributors, and further increased awareness of our industry.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$567K
Ln 12
Gifts and grantsLn 1h$306K
Other incomeLn 4–11$247K
Investment incomeLn 3$15K
Money outPt IX
$531K
Ln 25
Owns and owesPt X
$608K
net assets · Ln 32
Cash and savingsLn 1–2$695K
Total assetsLn 16$795K
LiabilitiesLn 26$188K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a276
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$306K
Investment incomeLn 3$15K
Other incomeLn 4–11$247K
Total revenueLn 12$567K
Assets in detailPt X, end of year
CashLn 1$125K
SavingsLn 2$570K
Cash and savings togetherLn 1–2$695K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$9K
Total assetsLn 16$795K
LiabilitiesLn 26$188K
Net assetsLn 32$608K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$650K$695K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$760K$795K
LiabilitiesLn 26$188K$188K
Net assetsLn 32$572K$608K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$160K
Other salaries and wagesLn 7$6K
Other employee benefitsLn 9$5K
Payroll taxesLn 10$13K
Accounting feesLn 11c$2K
Lobbying feesLn 11d$4K
Other fees for servicesLn 11g$375
Advertising and promotionLn 12$85K
Office expensesLn 13$5K
Information technologyLn 14$9K
OccupancyLn 16$17K
TravelLn 17$34K
InsuranceLn 23$49K
Other expenses (24a–d)Ln 24$78K
All other expensesLn 24e$62K
Total functional expensesLn 25$531K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $567K$531K$36K$608K 990 PDF
FY2023 $589K$611K−$22K$572K 990 PDF
FY2022 $748K$592K$156K$594K 990 PDF
FY2021 $594K$422K$172K$438K 990 PDF
FY2020 $398K$438K−$40K$266K 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 O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $567,326 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $319,550$305,622
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $236$14,944
I-11 Other revenuePrior year $268,897$246,760
I-12 Total revenuePrior year $588,683$567,326
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $177,660$183,519
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $432,899$347,486
I-18 Total expensesPrior year $610,559$531,005
I-19 Revenue less expensesPrior year −$21,876$36,321
Part VI · Governance 0 of 276 board members independent, 2 to look at
VI-1a Voting members of the governing body276
VI-1b Independent voting members0
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $567,326 across 7 lines filed
Lines not itemized here account for $13,256 of total revenue; see the IRS return.
VIII-1b Membership dues$290,872
VIII-1f All other contributions, gifts and grants$14,750
VIII-1h Total contributions, gifts and grants$305,622
VIII-3 Investment incomeExcluded from tax $14,944$14,944
VIII-8 Net income from fundraising eventsExcluded from tax $228,473$228,473
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,031$5,031
VIII-12 Total revenueRelated to mission $18,287 · Unrelated business $0 · Excluded from tax $243,417$567,326
Part IX · Statement of functional expenses $531,005 across 15 lines filed
IX-5 Pay of current officers, directors and key staff$159,591
IX-7 Other salaries and wages$6,409
IX-9 Other employee benefits$4,980
IX-10 Payroll taxes$12,539
IX-11c Accounting fees$2,500
IX-11d Lobbying fees$4,500
IX-11g Other fees for services$375
IX-12 Advertising and promotion$84,821
IX-13 Office expenses$5,028
IX-14 Information technology$9,439
IX-16 Occupancy$17,176
IX-17 Travel$33,752
IX-23 Insurance$49,017
IX-24 Other expenses (24a–d)$78,461
IX-24e All other expenses$62,417
IX-25 Total functional expenses$531,005
Part X · Balance sheet $795,369 assets, 13 lines filed
Asset lines not itemized here account for $1,925; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $150,122$125,259
X-2 Savings and temporary cash investmentsStart of year $500,252$570,183
X-4 Accounts receivableStart of year $34,868$24,110
X-8 Inventories for sale or useStart of year $23,866$26,795
X-9 Prepaid expenses and deferred chargesStart of year $49,551$38,547
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $1,150$8,550
X-16 Total assetsStart of year $759,857$795,369
X-17 Accounts payable and accrued expensesStart of year $6,092$14,748
X-19 Deferred revenueStart of year $181,805$172,935
X-26 Total liabilitiesStart of year $187,897$187,683
X-32 Total net assets or fund balancesStart of year $571,960$607,686
X-33 Total liabilities and net assetsStart of year $759,857$795,369
Part XI · Reconciliation of net assets $607,686 net assets at year end
XI-1 Total revenue$567,326
XI-2 Total expenses$531,005
XI-3 Revenue less expenses$36,321
XI-4 Net assets at start of year$571,960
XI-8 Prior period adjustments−$595
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$607,686

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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