Indiana Craft Beverage Association

Nonprofit profile at a glance

EIN
471669146
IRS 990-EZ coverage
2015–2018
Forms available
Form 990-EZ 2018
Location
Indianapolis, IN, USA
Phone
8124995363
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$223
Expenses
$39,192
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ARTHUR BLACK (PRESIDENT)

People named in this filing

  • LOUIE MEYER (TREASURER)
  • ARTHUR BLACK (PRESIDENT)
  • JONATHON SELLERS (VICE PRESIDE)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The icba will promote awareness of the industry as a whole while educating the members of the Indiana hospitality industry and the public at large on the range, standards, and best practices of craft beverages.

What it reported doing in 2018

Repeal day fundraiser: an annual one evening event produced in cooperation between icba and the local chapter of the united states bartenders guild. This event is open to the public and proceeds are divided between the icba and usbg. This event increases awareness of the craft beverage industry and serves the organization's mission.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 82
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 11.3%; rating input score 11

Transparency & Controls

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

Sustainability

  • Operating margin: -17,474.9%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 25.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -37.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -50.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -30% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 11.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2015 to 2018
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Program expense ratio scored 11/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.