Beer Judge Certification Program Inc

Nonprofit profile at a glance

EIN
731707562
IRS 990-EZ coverage
2021–2023
Forms available
Form 990-EZ 2023, Form 990-N 2012
Location
Paynesville, MN, USA
Phone
7634126836
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Reported finances

Revenue
$67,894
Expenses
$64,140
Assets
$262,505

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Sandy Cockerham (President - Midwest Rep)
  • Gail Milburn (Vice President - North Rep)

People named in this filing

  • Sandy Cockerham (President - Midwest Rep)
  • Gail Milburn (Vice President - North Rep)
  • Brian Cooper (Treasurer - West Rep)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote beer knowledge, Tools for Evaluation of Beer, and Recognize Evaluation skill.

What it reported doing in 2023

Develops standardized tools, methods, and processes for the structured evaluation, ranking and feedback of beer, mead, and cider.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 100
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.1%; rating input score 94
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 5.5%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 4.09; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -5.6% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 94.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $64K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.