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        <BusinessNameLine1Txt>KOWALSKI &amp; FRANCHOIS CPA</BusinessNameLine1Txt>
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        <AddressLine1Txt>302 HYDE PARK</AddressLine1Txt>
        <CityNm>DOYLESTOWN</CityNm>
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        <BusinessNameLine1Txt>PENNSYLVANIA DISTILLERS GUILD INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1431 N Cadwallader St</AddressLine1Txt>
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      <PersonNm>HERMAN MIHALICH</PersonNm>
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      <PreparerPersonNm>Philip J Franchois</PreparerPersonNm>
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      <PrincipalOfficerNm>HERMAN MIHALICH</PrincipalOfficerNm>
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        <AddressLine1Txt>1431 N Cadwallader St</AddressLine1Txt>
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      <ActivityOrMissionDesc>To promote the common business and regulatory interests of and to improve the business conditions for those organizations, associations and corporations that are in the craft distilling industry within the Commonwealth of Pennsylvania.</ActivityOrMissionDesc>
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      <MissionDesc>To promote the common business and regulatory interests of and to improve the business conditions for those organizations, associations and corporations that are in the craft distilling industry within the Commonwealth of Pennsylvania.</MissionDesc>
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      <Desc>To promote the Commonwealth craft distillers both inside and ouside the Commonwealth, the Guild will produce brochures, press releases, a website and events that will highlight the Commonwealth's distilleries and the benefits to the State agriculture industry. These activities put the Commonwealth distilleries in front of a broad range of people who are potential customers of these products. These activities may be initiated by the Board of Directors and carried out by subcommittees, independent contractors or Guild volunteers.</Desc>
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        <Desc>The Board of Directors may initiate activities that help the members operate at a lower cost, operate more efficiently, or operate faster. These activities may include bulk material purchase of bottles and cork; putting together a resource guide of supplies and seeking out new suppliers.</Desc>
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        <Desc>To improve the business environment for the Commonwealth's distilleries, the Guild will work with regulatory bodies such as the Pennsylvania Liquor Control Board, the Commonwealth Legislature, and the Federal Alcohol and Tax and Trade Bureau. The Guild will work with these and other agencies in a two way exchange of ideas and discussion of issues to improve the business environment of the Commonwealth distilleries. The Guild will work to improve member awareness of environmental, health and safety issues. These activities may be initiated by the Board of Directors and carried out by subcommittees or other designees.</Desc>
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        <PersonNm>Herman Mihalich</PersonNm>
        <PhoneNum>6095061168</PhoneNum>
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          <CityNm>New Hope</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18938</ZIPCd>
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        <PersonNm>ROBERT Cassell</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <PersonNm>HERMAN MIHALICH</PersonNm>
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        <PersonNm>JAMES HOUGH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers of the governing board meet with the prepare who explains the entries that appear on the return and answers board officer questions.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization has a membership consisting of many of the craft distillers who are operating in the Commonwealth of Pennsylvania</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Pt I, Line 11-19</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>This is the third year the organization is filing a Form 990. Prior to the 2020 calendar year, the orginization file Form 990-N having less than $10,000 in revenues in any given year. During 2020 because of the Covid 19 pandemic, the Commonwealth of Pennsylvania approached the Guild to see if it could help the state secure a supply of alcohol based liquid sanitary soap. After the Guild had spoken to its members and estimated costs to produce, the Guild entered into a contract with Pennsylvania to produce and sell a specified amount of soap. The Guild subcontracted with its member distillers to produce the soap and purchased the raw materials and packaging for the finished product. The contract, which ended in 2021 produced revenues in excess of $1.43 Million and resulted in a net profit of over $830,000 during the 2020 calendar year, and in excess of $392,000 generating a loss for 2021 of a little over $15,000. The remaining packaging inventory was written off in calendar year 2022. The Guild suspended its normal operations in 2020 to concentrate on overseeing the production process. After that, the organization resumed its stated exempt purpose activities.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Because this was a response to an urgent request from the Commonwealth of Pennsylvania during the pandemic and a one time event under one contract, the Guild is taking the position that the income generated from this activity is not unrelated business income because it is not regularly carried on,in that it is a one-time event. The organization will not carry on this activity after the contract has been fulfilled and will resume its normal tax exempt activities collecting dues and providing services to its members.</ExplanationTxt>
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