National Alcohol Beverage Control Association

Nonprofit profile at a glance

EIN
530239451
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Arlington, VA, USA
Phone
7035784200
Rating confidence
Limited

Official website

Reported finances

Revenue
$17,232,495
Expenses
$14,201,221
Assets
$37,090,996
Liabilities
$7,525,841

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

27 people listed

Executive titles in this filing

  • J Neal Insley (President & CEO)

Highest reported compensation

  • J Neal Insley (President & CEO): $634,232 total reported compensation
  • W Eddie Wirt (Chief Financial Officer): $315,955 total reported compensation
  • David Jackson (SVP Trade Associations): $293,754 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 mission of the National Alcohol Beverage Control Association (NABCA) is to support member jurisdictions in their efforts to protect public health and safety and ensure responsible and efficient systems for beverage alcohol distribution and sales.

What it reported doing in 2024

The association promotes ethical practices relative to the control, regulation, purchase, storage, distribution, sales and consumption of beverage alcohol. In addition to periodic meetings and symposiums, the association awards grants to those member states and localities who apply for funding of special projects to educate the public about responsible sale and consumption of alcohol.

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating 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: 91
  • Accountability: 82
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 4th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.2%; rating input score 99; 32nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.6%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.61; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 18.5%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 11.3% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 18 of 18 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $634K · 27 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.5M reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 23 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.