Michigan Brewers Guild Inc
Nonprofit profile at a glance
- EIN
- 383388342
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Lansing, MI, USA
- Phone
- 5173275004
- Rating confidence
- Limited
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $567,326
- Expenses
- $531,005
- Assets
- $795,369
- Liabilities
- $187,683
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ANDREA PERNSTEINER (PRESIDENT)
- MAX TRIERWEILER (VICE - PRESIDENT)
- SCOTT GRAHAM (EXECUTIVE DIRECTOR)
Highest reported compensation
- SCOTT GRAHAM (EXECUTIVE DIRECTOR): $82,976 total reported compensation
- SHERRY KEPSEL (ASSISTANT DIRECTOR): $76,615 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote and protect Michigan beer and improve marketing
What it reported doing in 2024
Our organization had improved industry product marketing, improved relationships with distributors, and further increased awareness of our industry.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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: 14
- 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; 63rd 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: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.4%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 1.5; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 30.1%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: -31.4% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 11.3% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 276 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $83K · 8 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 4 filed schedules
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 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 — Accountability: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 54/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.