Iowa Brewers Guild
Nonprofit profile at a glance
- EIN
- 260643798
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024
- Location
- Des Moines, IA, USA
- Phone
- 5154900605
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $286,382
- Expenses
- $313,232
- Assets
- $119,322
- Liabilities
- $16,791
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Noreen Otto (Executive Director)
- John Martin (President)
- Dave Morgan (Vice President)
Highest reported compensation
- Noreen Otto (Executive Director): $106,262 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Iowa brewers guild is organized and operated exclusively for non-profit purposes. The association is organized to unify craft brewing professionals, promote Iowa beer, and advocate for the industrys growth. The ibg engages in legislative advocacy and
What it reported doing in 2024
The Iowa craft brew festival is hosted by the Iowa brewers guild and is the largest craft beer and cider festival in the state of Iowa. The event is a showcase for the best in Iowa brewing and grows every year. Attracting more than 3,000 festival goers from 22 states, the annual event allows both large and small members of ibg to reach new customers and fans from around the midwest. The event has grown every year and will continue to be one of the strongest ways for ibg to continue to elevate the quality product being made in Iowa and reinforcing the brewed in Iowa brand.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 20
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.4%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 23; 23rd percentile among comparable filings
- Officer compensation ratio: 33.9%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -9.3% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -26% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $106K · 8 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 3 filing years from 2022 to 2024
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 23/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Officer compensation ratio scored 9/100.
- High — Sustainability: Liabilities to assets ratio scored 23/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.