American Craft Spirits Association INC

Not tax-deductible

Oakton, VA501(c)(6)Since 2013Community Development EIN 46-1852001Revenue $1.1M in FY2025

On file with the IRS2911 Hunter Mill Road, 22124-1719 · Oakton, VATax-exempt since Jun 2013

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The American Craft Spirits Association is a registered non-profit trade group representing the u.s Craft Spirits industry. Members vote for the fifteen democratically elected representatives who make up the board of directors. This board collectively works to govern the acsa.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 100 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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
2 of 5
filings with a surplus
Average deficit $98K a year · 9% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$268K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$231K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
-36% vs prior year
Spent
$1.5M
Net assets
$424K
By yearFY2020–FY2025
Revenue
$1.1M
FY2025▼ -36%
Tap a bar for its year
Revenue by fiscal year
FY2020$459K
FY2021$1.1M
FY2022$1.4M
FY2024$1.7M
FY2025$1.1M
Expenses
$1.5M
FY2025▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$657K
FY2021$1.2M
FY2022$1.3M
FY2024$1.5M
FY2025$1.5M
Net assets
$424K
FY2025▼ -51%
Tap a bar for its year
Net assets by fiscal year
FY2020$673K
FY2021$627K
FY2022$700K
FY2024$868K
FY2025$424K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2013.

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

Who runs it and what they're paid

20 people listed on the 990; $268K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$157,563Pt VII · Sec A
Chief Operating Officer
$110,208Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Margie Lehrman’s $158K as Chief Executive Officer is at the 49th percentile of top reported officer pay among 2832 $1–10M 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

NameFY2025FY2024FY2022FY2021FY2020
Margie Lehrman$157,563$179,484$130,000——
Margie as Lehrman———$130,000$110,000
Emily Pennington$110,208————

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 American Craft Spirits Association INC 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

Advocates for and governs the U.S. craft spirits industry.

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Provided by the organization

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3 programs · in their own filed words · FY2025
01

Convention

To promote craft distilling in north america and to create a network of distilling entrepreneurs who collaborate by sharing knowledge and experience.

Pt IX · col B
02

Spirits Competition

To evalulate, score and critique spirits entered in the competition and award the best of the best.

Pt IX · col B
03

Magazine

To provide information about events, for increased knowledge, and news about distilleries around the U.S.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$14K
Other incomeLn 4–11$598
Money outPt IX
$1.5M
Ln 25
Owns and owesPt X
$424K
net assets · Ln 32
Cash and savingsLn 1–2$522K
Total assetsLn 16$655K
LiabilitiesLn 26$231K
PeoplePt VI, VII
20
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$14K
Other incomeLn 4–11$598
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$522K
SavingsLn 2$0
Cash and savings togetherLn 1–2$522K
Total assetsLn 16$655K
LiabilitiesLn 26$231K
Net assetsLn 32$424K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6100
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$936K$522K
Total assetsLn 16$1.2M$655K
LiabilitiesLn 26$302K$231K
Net assetsLn 32$868K$424K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$158K
Other salaries and wagesLn 7$505K
Payroll taxesLn 10$58K
Management feesLn 11a$4K
Legal feesLn 11b$100
Accounting feesLn 11c$33K
Lobbying feesLn 11d$72K
Other fees for servicesLn 11g$135K
Advertising and promotionLn 12$5K
Office expensesLn 13$88K
Information technologyLn 14$38K
OccupancyLn 16$4K
TravelLn 17$28K
Conferences, conventions and meetingsLn 19$325K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$35K
Total functional expensesLn 25$1.5M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.1M$1.5M−$432K$424K 990 PDF
FY2024 $1.7M$1.5M$114K$868K 990 PDF
FY2023 Not on file
FY2022 $1.4M$1.3M$73K$700K 990 PDF
FY2021 $1.1M$1.2M−$46K$627K 990 PDF
FY2020 $459K$657K−$197K$673K 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 FY2025 990 (6 parts)
Part I · Summary $1,061,070 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,633,971$1,046,946
I-10 Investment incomePrior year $29,256$13,526
I-11 Other revenuePrior year $0$598
I-12 Total revenuePrior year $1,663,227$1,061,070
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 $645,839$720,673
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $903,740$772,696
I-18 Total expensesPrior year $1,549,579$1,493,369
I-19 Revenue less expensesPrior year $113,648−$432,299
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $1,061,070 across 4 lines filed
Lines not itemized here account for $19,543 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,027,403$1,027,403
VIII-3 Investment incomeExcluded from tax $13,526$13,526
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $598$598
VIII-12 Total revenueRelated to mission $1,047,544 · Unrelated business $0 · Excluded from tax $13,526$1,061,070
Part IX · Statement of functional expenses $1,493,369 across 16 lines filed
IX-5 Pay of current officers, directors and key staff$157,563
IX-7 Other salaries and wages$504,654
IX-10 Payroll taxes$58,456
IX-11a Management fees$4,161
IX-11b Legal fees$100
IX-11c Accounting fees$33,173
IX-11d Lobbying fees$72,000
IX-11g Other fees for services$135,198
IX-12 Advertising and promotion$4,992
IX-13 Office expenses$88,003
IX-14 Information technology$37,848
IX-16 Occupancy$4,482
IX-17 Travel$27,931
IX-19 Conferences, conventions and meetings$325,389
IX-23 Insurance$4,446
IX-24 Other expenses (24a–d)$34,973
IX-25 Total functional expenses$1,493,369
Part X · Balance sheet $654,822 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $310,265$522,238
X-2 Savings and temporary cash investmentsStart of year $626,116$0
X-4 Accounts receivableStart of year $146,452$43,639
X-9 Prepaid expenses and deferred chargesStart of year $87,290$88,945
X-16 Total assetsStart of year $1,170,123$654,822
X-17 Accounts payable and accrued expensesStart of year $2,903$10,850
X-19 Deferred revenueStart of year $299,207$220,056
X-26 Total liabilitiesStart of year $302,110$230,906
X-27 Net assets without donor restrictionsStart of year $868,013$423,916
X-32 Total net assets or fund balancesStart of year $868,013$423,916
X-33 Total liabilities and net assetsStart of year $1,170,123$654,822
Part XI · Reconciliation of net assets $423,916 net assets at year end
XI-1 Total revenue$1,061,070
XI-2 Total expenses$1,493,369
XI-3 Revenue less expenses−$432,299
XI-4 Net assets at start of year$868,013
XI-8 Prior period adjustments−$9,143
XI-9 Other changes in net assets−$2,655
XI-10 Net assets at end of year$423,916

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

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