{"success":true,"data":{"_id":841394638,"filings":[{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","KATHY RODREQUEZ"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2021,"name":"NORTH AMERICAN BREWERS ASSOCIATION INC","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":168148,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":149479,"Total revenue":{"value":149479,"MOUNTAIN BREWERS BEER FES":94813,"NORTH AMERICAN BEER AWARD":54666},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18669,"Investment income total":18669,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":141112,"Grant expense":{"value":42600,"Grants to domestic orgs":42600,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":98512,"Management services":0,"Legal":0,"Accounting":141,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2471,"Office expenses":6715,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3401,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":69788,"EVENT":34753,"WEBSITE":23040,"SUPPLIES":7172,"ZOO BREW EXPENSE":4823},"All other expenses":15996},"Functional Expenses":{"value":null,"Program Service Expenses":140382,"Management And General Expenses":730,"Fundraising Expenses":0}},"Assets":{"value":360903,"Non-interest bearing cash":0,"Savings and temp cash investments":117325,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":243578,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":360903,"Net assets without donor restriction":360903,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9948268042406032,"percentile":0.9144995690106579},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.16078692580345885,"percentile":0.7124097582091675},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":2.5575642043199727,"percentile":0.6766761804505382},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.21103648163164038,"percentile":0.08495922454222404},"Revenue Growth":{"score":-0.1326626128464918,"percentile":0.11376846346614122},"Asset Growth":{"score":0.24322273247011103,"percentile":0.885115538264121},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7065844496328604,"percentile":0.8594547657649424}},"source_xml":"202222639349300812_public.xml"},{"Organization":{"value":null,"Person":["ROBERT BREWER","DINE SMITH","GREGG SMITH","TOM HARTWELL","LISA SMITH","ROBERT BECKWITH","JOHN G STEVENS"],"Title":["Director","Director","President","Vice President","Vice President","Secretary","Treasurer"],"Hours":[1.0,1.0,6.0,1.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2017,"name":"NORTH AMERICAN BREWERS ASSOCIATION","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":224640,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":224640,"Total revenue":{"value":224640,"MOUNTAIN BREWERS BEER FES":142170,"NORTH AMERICAN BEER AWARD":82470},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":217212,"Grant expense":{"value":79493,"Grants to domestic orgs":79493,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":137719,"Management services":0,"Legal":0,"Accounting":1004,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":14338,"Office expenses":2004,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":43642,"Conferences and meetings":0,"Interest":96,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7893,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":47055,"TENT RENTALS":22652,"MISCELLANEOUS":9988,"MEETINGS":8272,"SUPPLIES":6143},"All other expenses":21687},"Functional Expenses":{"value":null,"Program Service Expenses":205480,"Management And General Expenses":11732,"Fundraising Expenses":0}},"Assets":{"value":117645,"Non-interest bearing cash":7645,"Savings and temp cash investments":10000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":100000,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":117645,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":117645,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9459882511095151,"percentile":0.8395424665479768},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03306623931623932,"percentile":0.4853902201468651},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5416137229987293,"percentile":0.2682054435711631},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7508513912487536,"percentile":0.9178496927135381}},"source_xml":"201813199349315006_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","KATHY RODREQUEZ"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2024,"name":"NORTH AMERICAN BREWERS ASSOCIATION INC","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":228937,"Contributions":{"value":6050,"Other contributions":6050,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":205844,"Total revenue":{"value":205844,"799 BEER PROJECT":9322,"MOUNTAIN BREWER BEER FEES":116173,"NORTH AMERICAN BEER AWARD":80349},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":17043,"Investment income total":17043,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":189688,"Grant expense":{"value":52720,"Grants to domestic orgs":52720,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":136968,"Management services":0,"Legal":0,"Accounting":2720,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":14975,"Office expenses":2615,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":18298,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3458,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66351,"RENT EXPENSES":21669,"EVENT EXPENSE":16767,"SUPPLIES":14587,"JUDGING FEES":13328},"All other expenses":28551},"Functional Expenses":{"value":null,"Program Service Expenses":178968,"Management And General Expenses":10720,"Fundraising Expenses":0}},"Assets":{"value":311872,"Non-interest bearing cash":0,"Savings and temp cash investments":46526,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":265346,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":311872,"Net assets without donor restriction":311872,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9434861456707857,"percentile":0.8359761304407369},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17144017786552632,"percentile":0.7253480409050602},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.6441314157985745,"percentile":0.5637045271882495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.10029550236538227,"percentile":0.14080322124831085},"Revenue Growth":{"score":-0.061513976729880945,"percentile":0.1979060716698429},"Asset Growth":{"score":0.0794367042485648,"percentile":0.6270447094854895},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6784352343231692,"percentile":0.8077699248237585}},"source_xml":"202543219349306449_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","KATHY RODREQUEZ"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2023,"name":"NORTH AMERICAN BREWERS ASSOCIATION INC","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":0,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":0,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":null,"percentile":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.17156418645213256,"percentile":0.09940179999845758},"Revenue Growth":{"score":-0.13488965631514493,"percentile":0.1120729840074516},"Asset Growth":{"score":0.035387238649133575,"percentile":0.4683487592754008},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46244915328042985,"percentile":0.23653588135148848}},"source_xml":"202420749349301642_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","KATHY RODREQUEZ"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2022,"name":"NORTH AMERICAN BREWERS ASSOCIATION INC","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":220917,"Contributions":{"value":11925,"Other contributions":11925,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":200541,"Total revenue":{"value":200541,"MOUNTAIN BREWERS BEER FES":125219,"NORTH AMERICAN BEER AWARD":75322},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":8451,"Investment income total":8451,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":221100,"Grant expense":{"value":47298,"Grants to domestic orgs":47298,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":173802,"Management services":0,"Legal":0,"Accounting":981,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9532,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":7136,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4201,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":125535,"RENT EXPENSES":71452,"AWARDS":20000,"SUPPLIES":19958,"JUDGING FEES":14125},"All other expenses":26417},"Functional Expenses":{"value":null,"Program Service Expenses":198233,"Management And General Expenses":22867,"Fundraising Expenses":0}},"Assets":{"value":218968,"Non-interest bearing cash":0,"Savings and temp cash investments":12377,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":206591,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":218968,"Net assets without donor restriction":218968,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8965762098597919,"percentile":0.7650691194122433},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.000828365404201578,"percentile":0.3837740353505905},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.9903573043871551,"percentile":0.42078900882108233},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.100177994718424,"percentile":0.14091461789664275},"Revenue Growth":{"score":-0.05204267391362773,"percentile":0.21574668148251425},"Asset Growth":{"score":0.17144575072698778,"percentile":0.8131243819787166},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6015337549888821,"percentile":0.61001507284542}},"source_xml":"202323199349325047_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","JOHN G STEVENS"],"Title":["President","Director","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2018,"name":"NORTH AMERICAN BREWERS ASSOCIATION","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":196128,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":196128,"Total revenue":{"value":196128,"MOUNTAIN BREWERS BEER FES":132634,"NORTH AMERICAN BEER AWARD":63494},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":199336,"Grant expense":{"value":56102,"Grants to domestic orgs":56102,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":143234,"Management services":0,"Legal":0,"Accounting":1829,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":11964,"Office expenses":754,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":3695,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":776,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":113141,"EVENTS":63345,"JUDGE SUBSIDY":32653,"SUPPLIES":11588,"SECURITY":5555},"All other expenses":11075},"Functional Expenses":{"value":null,"Program Service Expenses":182109,"Management And General Expenses":17227,"Fundraising Expenses":0}},"Assets":{"value":114437,"Non-interest bearing cash":165,"Savings and temp cash investments":10000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":104272,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":114437,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":114437,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9135780792230205,"percentile":0.7925299879967455},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.016356665035079133,"percentile":0.3461614260888067},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.5740909820604406,"percentile":0.2811469650234557},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.15825235401348112,"percentile":0.10550719322434171},"Revenue Growth":{"score":-0.03256727461872826,"percentile":0.2603493258817347},"Asset Growth":{"score":0.01849260441894367,"percentile":0.39749474813328484},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5703422384705439,"percentile":0.5178693312092294}},"source_xml":"201903199349310665_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","JOHN G STEVENS"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2020,"name":"NORTH AMERICAN BREWERS ASSOCIATION","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":12465,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":12465,"Total revenue":{"value":12465,"MOUNTAIN BREWERS BEER FES":9198,"NORTH AMERICAN BEER AWARD":3267},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":10440,"Grant expense":{"value":4988,"Grants to domestic orgs":4988,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":5452,"Management services":0,"Legal":0,"Accounting":938,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2256,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2259,"EVENTS":1560,"WEBSITE":380,"PERMITS & LICENSES":319},"All other expenses":-1},"Functional Expenses":{"value":null,"Program Service Expenses":8169,"Management And General Expenses":2271,"Fundraising Expenses":0}},"Assets":{"value":181315,"Non-interest bearing cash":0,"Savings and temp cash investments":109043,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":72272,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":85,"Sum of Total Liabilities":0,"Accounts payable, accrued":85,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":181230,"Net assets without donor restriction":181230,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7824712643678161,"percentile":0.6047964683041577},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1624548736462094,"percentile":0.7144720492210719},"Liabilities to Assets Ratio":{"score":0.0004687973967956319,"percentile":0.5776828277067939},"Operating Reserve Ratio":{"score":17.367337164750957,"percentile":0.9366362997571469},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.33019044213920073,"percentile":0.05678401303854924},"Revenue Growth":{"score":-0.22053396224045882,"percentile":0.06802887354483712},"Asset Growth":{"score":0.14495624051142617,"percentile":0.7740142709472593},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5922835912131066,"percentile":0.5828021573547466}},"source_xml":"202133199349324948_public.xml"},{"Organization":{"value":null,"Person":["ROBERT BREWER","DINE SMITH","GREGG SMITH","TOM HARTWELL","LISA SMITH","ROBERT BECKWITH","JOHN G STEVENS"],"Title":["Director","Director","President","Vice President","Vice President","Secretary","Treasurer"],"Hours":[1.0,1.0,6.0,1.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2016,"name":"NORTH AMERICAN BREWERS ASSOCIATION","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":209819,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":209819,"Total revenue":{"value":209819,"MOUNTAIN BREWERS BEER FES":149931,"NORTH AMERICAN BEER AWARD":59888},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":249602,"Grant expense":{"value":119537,"Grants to domestic orgs":119537,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":130065,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":7746,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":33844,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4626,"Travel entertainment public officials":0,"Travel entertainment payments":2599,"Printing, publications, postage":0,"Itemized Expenses":{"value":70913,"RENT":37851,"EVENTS":20426,"SUPPLIES":7312,"BANK CHARGES":5324},"All other expenses":10337},"Functional Expenses":{"value":null,"Program Service Expenses":249302,"Management And General Expenses":300,"Fundraising Expenses":0}},"Assets":{"value":110217,"Non-interest bearing cash":20217,"Savings and temp cash investments":10000,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":80000,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":110217,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":110217,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9987980865537937,"percentile":0.9220187218547848},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.18960627969821608,"percentile":0.15677019018362523},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.4415709810017548,"percentile":0.22624846435887855},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7012194724932723,"percentile":0.8508200271859175}},"source_xml":"201723199349313697_public.xml"},{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","JOHN G STEVENS"],"Title":["President","Director","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2019,"name":"NORTH AMERICAN BREWERS ASSOCIATION","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":232965,"Contributions":{"value":19697,"Other contributions":19697,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":213268,"Total revenue":{"value":213268,"MOUNTAIN BREWERS BEER FES":133100,"NORTH AMERICAN BEER AWARD":80168},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":168197,"Grant expense":{"value":76203,"Grants to domestic orgs":76203,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":91994,"Management services":0,"Legal":0,"Accounting":1756,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":5793,"Office expenses":6693,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":2147,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":69161,"EVENTS":48316,"JUDGE SUBSIDY":14151,"SUPPLIES":5244,"MUSIC & ENTERTAINMENT":1450},"All other expenses":6444},"Functional Expenses":{"value":null,"Program Service Expenses":157651,"Management And General Expenses":10546,"Fundraising Expenses":0}},"Assets":{"value":179205,"Non-interest bearing cash":4208,"Savings and temp cash investments":70725,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":104272,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":179205,"Net assets without donor restriction":179205,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9372997140258149,"percentile":0.8271483006130521},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.27801601098877515,"percentile":0.8211364550238562},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.0654470650487227,"percentile":0.4416678674256946},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.15018664840876883,"percentile":0.10932552757024201},"Revenue Growth":{"score":0.01895705180463944,"percentile":0.4593167520145717},"Asset Growth":{"score":0.15628336503650977,"percentile":0.7917886121193991},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7161549423987423,"percentile":0.874086844947677}},"source_xml":"202003189349306865_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GREGG SMITH","LISA SMITH","ROBERT BECKWITH","KATHY RODREQUEZ"],"Title":["President","Vice President","Secretary","Treasurer"],"Hours":[6.0,4.0,3.0,3.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"Education toward responsible use of alcoholic beverages via community events. the events are run entirely by volunteers with most supplies donated to maximize proceeds granted to other 501c3 partners.","year":2024,"name":"NORTH AMERICAN BREWERS ASSOCIATION INC","phone":7023727758,"website":"NORTHAMERICANBREWERS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GREGG SMITH","year_formation":1999,"state_legal_domicile":"ID","total_volunteers":160,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2845 HOLLY PLACE, IDAHO FALLS, ID, 83402, USA","city":"IDAHO FALLS","state":"ID","country":"USA","zip_code":83402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":228937,"Contributions":{"value":6050,"Other contributions":6050,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":205844,"Total revenue":{"value":205844,"799 BEER PROJECT":9322,"MOUNTAIN BREWER BEER FEES":116173,"NORTH AMERICAN BEER AWARD":80349},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":17043,"Investment income total":17043,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":189688,"Grant expense":{"value":52720,"Grants to domestic orgs":52720,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":136968,"Management services":0,"Legal":0,"Accounting":2720,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":14975,"Office expenses":2615,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":18298,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3458,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66351,"RENT EXPENSES":21669,"EVENT EXPENSE":16767,"SUPPLIES":14587,"JUDGING FEES":13328},"All other expenses":28551},"Functional Expenses":{"value":null,"Program Service Expenses":178968,"Management And General Expenses":10720,"Fundraising Expenses":0}},"Assets":{"value":311872,"Non-interest bearing cash":0,"Savings and temp cash investments":46526,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":265346,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":311872,"Net assets without donor restriction":311872,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9434861456707857,"percentile":0.8359761304407369},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17144017786552632,"percentile":0.7253480409050602},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":1.6441314157985745,"percentile":0.5637045271882495},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.10029550236538227,"percentile":0.14080322124831085},"Revenue Growth":{"score":-0.061513976729880945,"percentile":0.1979060716698429},"Asset Growth":{"score":0.0794367042485648,"percentile":0.6270447094854895},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6784352343231692,"percentile":0.8077699248237585}},"source_xml":"202543219349306449_public.xml"},"sector":"Education","donation_categories":[],"zakat_policy":null},"error":null}