philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Lakeshore Brewers Guild INC

Not tax-deductible

Muskegon, MI501(c)(6)Community DevelopmentEIN 47-3606076Revenue $264K in FY2025

On file with the IRSlakeshoreguild.beerPo Box 606, 49443-0606 · Muskegon, MITax-exempt since Dec 2018

This page gets seen. Tell your story. Claim this org.

The purpose for which this corporation is organized is to educate the public about local craft beer, brewing, and breweries; to hold community events based on the promotion of craft beer education

99¢ of each $1 spent went to programs.
Run by 325 volunteers.
Mission: Form 990 Part I, line 1 · 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
3 of 5
filings with a surplus
Average surplus $9K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$264K
-19% vs prior year
Spent
$311K
To programs
99%
Net assets
$58K
By yearFY2021–FY2025
Revenue
$264K
FY2025▼ -19%
Tap a bar for its year
Revenue by fiscal year
FY2021$12K
FY2022$376K
FY2023$321K
FY2024$327K
FY2025$264K
Expenses
$311K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$7K
FY2022$296K
FY2023$341K
FY2024$298K
FY2025$311K
Net assets
$58K
FY2025▼ -48%
Tap a bar for its year
Net assets by fiscal year
FY2021$16K
FY2022$99K
FY2023$83K
FY2024$111K
FY2025$58K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2017-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Dec 2018.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $307K Management & general 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
James Hegedus
Vice Presdie
$0Pt VII · Sec A
Scott T Hunt
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Lakeshore Brewers Guild INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

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 local craft beer education and community events.

Questions for Lakeshore Brewers Guild INC

Tap to ask. Lakeshore Brewers Guild INC sees how many people are interested.

Your first name shows with your question. Lakeshore Brewers Guild INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · in their own filed words · FY2024
01

Bring recognition to breweries in communities that border lake michigan

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$264K
Ln 12
Fees for servicesLn 2g$261K
Gifts and grantsLn 1h$3K
Investment incomeLn 3$2
Money outPt IX
$311K
Ln 25
Programscol B$307K
Managementcol C$4K
Owns and owesPt X
$58K
net assets · Ln 32
Cash and savingsLn 1–2$55K
Total assetsLn 16$67K
LiabilitiesLn 26$10K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$261K
Investment incomeLn 3$2
Total revenueLn 12$264K
Assets in detailPt X, end of year
CashLn 1$55K
Cash and savings togetherLn 1–2$55K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$67K
LiabilitiesLn 26$10K
Net assetsLn 32$58K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6325
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$91K$55K
Land, buildings, equipmentLn 10c$6K$3K
Total assetsLn 16$106K$67K
LiabilitiesLn 26$1K$10K
Net assetsLn 32$105K$58K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$425$425
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$3K$3K
Information technologyLn 14$678$678
RoyaltiesLn 15$105$105
OccupancyLn 16$101K$101K
Conferences, conventions and meetingsLn 19$2K$2K
InterestLn 20$867$867
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$172K$172K
Total functional expensesLn 25$311K$307K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $264K$311K−$47K$58K 990 PDF
FY2024 $327K$298K$29K$111K 990 PDF
FY2023 $321K$341K−$20K$83K 990 PDF
FY2022 $376K$296K$80K$99K 990 PDF
FY2021 $12K$7K$4K$16K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 (6 parts)
Part I · Summary $264,230 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,965$3,200
I-9 Program service revenuePrior year $323,312$261,028
I-10 Investment incomePrior year $2$2
I-11 Other revenue$0
I-12 Total revenuePrior year $327,279$264,230
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $298,388$311,411
I-18 Total expensesPrior year $298,388$311,411
I-19 Revenue less expensesPrior year $28,891−$47,181
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $264,230 across 5 lines filed
VIII-1b Membership dues$3,200
VIII-1h Total contributions, gifts and grants$3,200
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $261,028$261,028
VIII-3 Investment incomeRelated to mission $2$2
VIII-12 Total revenueRelated to mission $261,030$264,230
Part IX · Statement of functional expenses $311,411 across 12 lines filed
IX-11c Accounting feesManagement $425$425
IX-11g Other fees for servicesPrograms $8,846$8,846
IX-12 Advertising and promotionPrograms $13,670$13,670
IX-13 Office expensesManagement $2,661$2,661
IX-14 Information technologyPrograms $678$678
IX-15 RoyaltiesManagement $105$105
IX-16 OccupancyPrograms $101,471$101,471
IX-19 Conferences, conventions and meetingsPrograms $1,618$1,618
IX-20 InterestManagement $867$867
IX-22 Depreciation, depletion and amortizationPrograms $3,146$3,146
IX-23 InsurancePrograms $5,697$5,697
IX-24 Other expenses (24a–d)Programs $172,227$172,227
IX-25 Total functional expensesPrograms $307,353 · Management $4,058 · Fundraising $0$311,411
Part X · Balance sheet $67,226 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $90,589$54,987
X-8 Inventories for sale or useStart of year $3,902$3,533
X-9 Prepaid expenses and deferred chargesStart of year $5,193$5,603
X-10c Land, buildings and equipment, netStart of year $6,248$3,103
X-16 Total assetsStart of year $105,932$67,226
X-17 Accounts payable and accrued expensesStart of year $1,155$9,630
X-26 Total liabilitiesStart of year $1,155$9,630
X-27 Net assets without donor restrictionsStart of year $104,777$57,596
X-32 Total net assets or fund balancesStart of year $104,777$57,596
X-33 Total liabilities and net assetsStart of year $105,932$67,226
Part XI · Reconciliation of net assets $57,596 net assets at year end
XI-1 Total revenue$264,230
XI-2 Total expenses$311,411
XI-3 Revenue less expenses−$47,181
XI-4 Net assets at start of year$104,777
XI-10 Net assets at end of year$57,596

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.