2024-11-13T07:45:27-06:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 581155083 GEORGIA BEER WHOLESALERS ASSOC INC GEOR 4042314292 15 PERRY STREET SUITE 307 NEWNAN GA 30263 MARTIN SMITH EXECUTIVE DIRECTOR 4042314292 2024-11-07 1 1 PAMELA D HARDISTER CPA P00240127 7703948000 2024-11-07 2023 2024-10-15 13:58:12Z MARTIN SMITH 15 PERRY STREET SUITE 307 NEWNAN GA 30263 1150177 0 X N/A X 1939 GA TRADE ASSOCIATION 13 0 2 0 0 0 0 0 851602 833143 44265 45384 0 0 895867 878527 0 0 0 0 282666 291897 0 0 0 769544 702874 1052210 994771 -156343 -116244 1592993 1569964 129806 138499 1463187 1431465 X TO PROTECT THE SAFETY, HEALTH AND WELFARE OF THE CITIZENS OF GA, TO FOSTER VIGOROUS AND HEALTHY INTERBRAND COMPETITION WITHIN THE INDUSTRY AND TO PROVIDE AN ORDERLY SYSTEM OF ACCOUNTABILITY, CONTROL AND TAX COLLECTION WITHIN THE INDUSTRY. TO IMPROVE ALCOHOL AWARENESS THROUGH RADIO, TELEVISION AND PRINT SERVICE ANNOUNCEMENTS. 0 0 N/A 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 13 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 0 0 GA X X MARTIN SMITH 4042314292 15 PERRY STREET SUITE 307 NEWNAN GA 30263 MICHAEL HERTZ PRESIDENT 1.00 X X 0 0 0 ANDREW ECONOMOS FIRST VICE PRESIDENT 1.00 X X 0 0 0 COLE GENTES SECOND VICE PRESIDENT 1.00 X X 0 0 0 FRANK SINKWICH IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 WIN STEWART TREASURER 1.00 X X 0 0 0 WILL DORMINY DIRECTOR 1.00 X 0 0 0 BRAD GENNERS DIRECTOR 1.00 X 0 0 0 MIKE MUDLER DIRECTOR 1.00 X 0 0 0 ROD TULLOSS DIRECTOR 1.00 X 0 0 0 MIKE VACEK DIRECTOR 1.00 X 0 0 0 DOUG VARNADORE DIRECTOR 1.00 X 0 0 0 HOWARD YOUNG DIRECTOR 1.00 X 0 0 0 AL ZACHARY DIRECTOR 1.00 X 0 0 0 MARTIN SMITH EXECUTIVE DIRECTOR 40.00 X X 150347 0 55737 150347 0 55737 1 0 1 0 GEORGIA LINK PUBLIC AFFAIRS GROUP 50 HURT PLAZA SE SUITE 704 ATLANTA GA 30303 CONSULTING 127500 1 MEMBERSHIP DUES 541610 712283 712283 CONVENTION INCOME 541900 120860 120860 833143 46966 46966 270068 271650 -1582 -1582 -1582 878527 833143 0 45384 150347 55375 20572 49865 15738 157500 14000 19435 12077 5396 64819 13869 14901 5051 34436 323891 7356 9071 BEER EXPENSES 21072 994771 25268 23215 34330 7473 63500 27213 45358 36287 1121574 1145541 366463 357448 1592993 1569964 36415 47448 38834 45943 99665 129806 138499 X 1463187 1431465 1463187 1431465 1592993 1569964 X -116244 48107 36415 X X 0 1 X 1 0 27112 0 0 0 712283 27112 27112 0 27112 PART I-A, LINE 1: THE ORGANIZATION PAYS FEES TO AN OUTSIDE CONSULTANT TO MONITOR PENDING LEGISLATION IN THE STATE OF GEORGIA THAT WOULD AFFECT THE ORGANIZATION. THE CONSULTANT LOBBIES ON BEHALF OF, OR AGAINST LEGISLATION, AS DIRECTED BY THE ORGANIZATION'S OFFICERS AND/OR STAFF. 63500 27213 36287 36287 32,888.665 SHS CRAWFORD DIVIDEND GROWTH FUND 357448 F 357448 DUE TO GEORGIA WHOLESALERS FOR BETTER GOVERNMENT 99665 99665 X 921238 48107 48107 873131 5396 5396 878527 989375 0 989375 5396 5396 994771 PART X, LINE 2: UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, THE ASSOCIATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ASSOCIATION HAS ELECTED TO PAY A PROXY TAX ON LOBBYING EXPENSES TO ALLOW MEMBERS TO FULLY DEDUCT THE DUES PAID TO THE ASSOCIATION. THE ASSOCIATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE ASSOCIATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X 0 0 0 MARTIN SMITH EXECUTIVE DIRECTOR 150347 0 0 0 0 0 15035 0 40702 0 206084 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION IS A MEMBER BASED TRADE ASSOCIATION. MEMBERS JOIN THE ASSOCIATION AND PAY DUES ACCORDINGLY. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATION HOLDS AN ANNUAL ELECTION WHERE MEMBERS NOMINATE AND SELECT AN EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR REVIEW BEFORE FINAL APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C REVIEWED AT ANNUAL MEETING BY MANAGEMENT AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE OFFICER'S PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS, AND IS APPROVED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT - POST-REVIEW FILING ADJUSTMENT 36,415. FORM 990, PART XI, LINE 2C THE OVERSIGHT PROCESS HAS NOT CHANGED FROM PRIOR YEAR. GEORGIA BEER WHOLESALERS FOR BETTER GOVERNMENT 15 PERRY STREET SUITE 307 NEWNAN GA 30263 581451017 POLITICAL ACTION COMMITTEE GA 527 0 GEORGIA BEER WHOLESALERS SCHOLARSHIP FUND 15 PERRY STREET SUITE 307 NEWNAN GA 30263 582245410 PROVIDE SCHOLARSHIP GA 501(C)(3) LINE 7 0 GEORGIA BEER WHOLESALERS 401K PLAN 15 PERRY STREET SUITE 307 NEWNAN GA 30263 581155083 DEFINED CONTRIBUTION PLAN GA 401(K) 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 GEORGIA BEER WHOLESALERS FOR BETTER GOVERNMENT S 99665 ACTUAL COST