Oregon Brewers Guild FY2022 filing

Not tax-deductible

Bend, OR501(c)(6)EIN 93-1089891

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The organization is a business trade organization representing the small craft Brewers of Oregon.

$81K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2022 · 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 $28K a year · 15% 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
$81K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
9% of total assets
Looks good: liabilities are 9% 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
$189K
+16% vs prior year
Spent
$238K
Net assets
$34K
By yearFY2020–FY2024
Revenue
$189K
FY2022▲ +16%
Revenue by fiscal year
FY2020$204K
FY2021$162K
FY2022$189K
FY2023$155K
FY2024$236K
Expenses
$238K
FY2022▲ +26%
Expenses by fiscal year
FY2020$204K
FY2021$189K
FY2022$238K
FY2023$144K
FY2024$30K
Net assets
$34K
FY2022▼ -59%
Net assets by fiscal year
FY2020$110K
FY2021$84K
FY2022$34K
FY2023$45K
FY2024$251K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1997.

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

Who runs it and what they're paid

10 people listed on the 990; $81K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$80,607Pt VII · Sec A
President & Board Member (part-Year)
$0Pt VII · Sec A
Secretary & Board Member
$0Pt VII · Sec A
Treasurer & Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President & Board Member (part-Year)
$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

NameFY2023FY2022FY2021FY2020
Christina Larue$51,785$80,607$75,577$60,000
Anthony Roberts———$36,923

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 Oregon Brewers Guild 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 Oregon's small craft brewers.

Provided by the organization

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3 programs · in their own filed words · FY2022
01

During 2022 obg continued to work closely with the oregon liquor control commission, legislators, and governor brown's office to ensure the brewing industry was included in any CONVERSATION/DECISION-MAKING related to CLOSURES/RESTRICTIONS/REOPENING and to ensure that the severity of the pandemic's economic impact to our industry was well…

Pt IX · col B
02

During 2022 oregon brewers guild (obg) hosted three educational sessions and the portland fresh hops festival. The educational sessions included multiple panel discussions on technical topics and was attended by over 75 participants. The portland fresh hops festival was held in three sessions with a total of 900 attendees.

Pt IX · col B
03

The obg diveristy, equity, and inclusion committee worked throughout 2022 on developing a mentorship program called mashing barriers. The program is built to help underrepresented individuals within our communities gain access to employment opportunities in the oregon craft beer industry.

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$189K
Ln 12
Fees for servicesLn 2g$114K
Gifts and grantsLn 1h$73K
Other incomeLn 4–11$1K
Money outPt IX
$238K
Ln 25
Owns and owesPt X
$34K
net assets · Ln 32
Cash and savingsLn 1–2$18K
Total assetsLn 16$37K
LiabilitiesLn 26$3K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$73K
Fees for servicesLn 2g$114K
Other incomeLn 4–11$1K
Total revenueLn 12$189K
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$0
Cash and savings togetherLn 1–2$18K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$37K
LiabilitiesLn 26$3K
Net assetsLn 32$34K
OperationsPt I, VI
EmployeesI 51
VolunteersI 69
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$42K$18K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$84K$37K
LiabilitiesLn 26$0$3K
Net assetsLn 32$84K$34K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$81K
Payroll taxesLn 10$8K
Accounting feesLn 11c$1K
Lobbying feesLn 11d$33K
Advertising and promotionLn 12$8K
Office expensesLn 13$10K
Information technologyLn 14$4K
OccupancyLn 16$3K
TravelLn 17$5K
Conferences, conventions and meetingsLn 19$24K
InsuranceLn 23$4K
Other expenses (24a–d)Ln 24$59K
Total functional expensesLn 25$238K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $236K$30K$206K$251K 990 PDF
FY2023 $155K$144K$11K$45K 990 PDF
FY2022 Viewing $189K$238K−$50K$34K 990 PDF
FY2021 $162K$189K−$26K$84K 990 PDF
FY2020 $204K$204K$111$110K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $188,738 across 5 lines filed
Lines not itemized here account for $1,499 of total revenue; see the IRS return.
VIII-1b Membership dues$72,597
VIII-1f All other contributions, gifts and grants$548
VIII-1h Total contributions, gifts and grants$73,145
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $114,094$114,094
VIII-12 Total revenueRelated to mission $115,593 · Unrelated business $0 · Excluded from tax $0$188,738
Part IX · Statement of functional expenses $238,480 across 12 lines filed
IX-5 Pay of current officers, directors and key staff$80,607
IX-10 Payroll taxes$8,360
IX-11c Accounting fees$1,242
IX-11d Lobbying fees$33,338
IX-12 Advertising and promotion$7,668
IX-13 Office expenses$9,572
IX-14 Information technology$3,830
IX-16 Occupancy$3,135
IX-17 Travel$4,535
IX-19 Conferences, conventions and meetings$23,747
IX-23 Insurance$3,838
IX-24 Other expenses (24a–d)$58,608
IX-25 Total functional expenses$238,480
Part X · Balance sheet $37,308 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $20,865$18,243
X-2 Savings and temporary cash investmentsStart of year $20,976$0
X-4 Accounts receivableStart of year $41,387$19,065
X-8 Inventories for sale or useStart of year $622$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $83,850$37,308
X-17 Accounts payable and accrued expensesStart of year $0$3,200
X-26 Total liabilitiesStart of year $0$3,200
X-32 Total net assets or fund balancesStart of year $83,850$34,108
X-33 Total liabilities and net assetsStart of year $83,850$37,308
Part XI · Reconciliation of net assets $34,108 net assets at year end
XI-1 Total revenue$188,738
XI-2 Total expenses$238,480
XI-3 Revenue less expenses−$49,742
XI-4 Net assets at start of year$83,850
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$34,108

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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