Maryland Beer Wholesalers Assoc Inc C/o Nicholas G Manis

Nonprofit profile at a glance

EIN
521673043
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Annapolis, MD, USA
Phone
4102637882
Rating confidence
Limited

Reported finances

Revenue
$212,481
Expenses
$208,139
Assets
$424,806
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • MATT LESKY (PAST PRESIDENT)
  • MIKE PYLE (VICE PRESIDENT)
  • EVAN ATHANAS (PRESIDENT)
  • NICHOLAS MANIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NICHOLAS MANIS (EXECUTIVE DIRECTOR): $120,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association is organized to review and inform members of pending legislation; to communicate concerns with lawmakers regarding proposed legislation; to disseminate information to groups which educate the public on proper use of alcoholic beverages.

What it reported doing in 2025

The association is organized exclusively for educational and charitable purposes related to the beverage industry, and more specifically, to study the administration of existing and future laws affecting the alcohol beverage industry and render to the officials of this state and nation constructive support and criticism. The association conducts meetings to furnish information, advice and service to its members on matters of legislation, administration and practical operating policies. The association also seeks the advice and cooperation of state, county and municipal authorities in respect to the operation of licensed beer distributors in the state of Maryland, and operates in a manner consistent with the public interest with regard to the beverage industry.

Operating model

Revenue model
Membership-supported. 94% of the money available for current operations came from membership dues.
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: 90
  • Accountability: 63
  • Sustainability: 46
  • Growth: 60

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 57.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.2% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $120K · 13 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.