2025-10-30T09:00:01-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 2001 16TH STREET SUITE 1700 DENVER CO 80202 990 2024-01-01 840802918 BREWERS ASSOCIATION INC BREW 3034470816 1327 SPRUCE STREET BOULDER CO 80302 DREW ROSANOVA FINANCE DIRECTOR 3034470816 2025-10-29 1 1 REBECCA DETTMANN CPA P01408585 3037795710 2025-10-23 2024 2025-03-06 01:10:19Z DREW ROSANOVA 1327 SPRUCE STREET BOULDER CO 80302 24781625 0 1 X WWW.BREWERSASSOCIATION.ORG X 1979 CO PROMOTE SMALL & INDEPENDENT AMERICAN BREWERS, THEIR BEERS & THE COMMUNITY OF BREWING ENTHUSIASTS 24 24 63 3000 1190110 111311 1062234 1486824 22159819 19677393 865254 1792736 554663 413163 24641970 23370116 214194 66138 0 0 8501655 8888937 0 0 15225 14796296 15270651 23512145 24225726 1129825 -855610 39197815 36670061 11590657 9305045 27607158 27365016 X THE BREWERS ASSOCIATION WILL SUPPORT THE LONGEVITY OF THE CRAFT BREWING COMMUNITY BY ADVANCING THESE STRATEGIC OBJECTIVES:-PROMOTE ACCESS TO MARKETS AND RAW MATERIALS(CONTINUED ON SCHEDULE O) 0 0 18763726 66138 18862044 PROMOTING AND PROTECTING SMALL AND INDEPENDENT AMERICAN BREWERS, THEIR CRAFT BEERS AND THE COMMUNITY OF BREWING ENTHUSIASTS. 18763726 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 264 0 1 63 1 1 1 0 0 0 1 1 0 0 0 X 24 24 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X DREW ROSANOVA 3034470816 1327 SPRUCE ST BOULDER CO 80302 BOB PEASE CEO 50.00 0.00 X 813324 0 121634 MARC SORINI GENERAL COUNSEL 50.00 0.00 X 426104 0 46624 PAUL GATZA SENIOR VP PROF. BREWING DIV. (LEFT 11/21/24) 50.00 0.00 X 356561 0 30921 NANCY JOHNSON SENIOR VP OF MEETINGS AND EVENTS 50.00 0.00 X 296962 0 23284 STEPHANIE JOHNSON MARTIN SNR VP OF OPERATIONS (LEFT 11/21/24) 50.00 0.00 X 218318 0 32072 RYAN FARRELL VICE PRESIDENT STAFF DEVELOPMENT (LEFT 11/21/24) 50.00 0.00 X 215470 0 32641 DREW ROSANOVA FINANCE DIRECTOR 50.00 0.00 X 158106 0 34169 AUDRA GAIZIUNAS DIRECTOR 1.00 0.00 X 10000 0 0 MITCH STEELE DIRECTOR 1.00 0.00 X 335 0 0 LEAH CHESTON BOARD CHAIR 1.00 0.00 X X 0 0 0 CHRIS HERRON VICE CHAIR, TREASURER 1.00 0.00 X X 0 0 0 GARRETT MARRERO PAST CHAIR 1.00 0.00 X X 0 0 0 MELISSA ROMANO SECRETARY 1.00 0.00 X X 0 0 0 TOMME ARTHUR DIRECTOR 1.00 0.00 X 0 0 0 MARCUS BASKERVILLE DIRECTOR 1.00 0.00 X 0 0 0 BETTY BOLLAS DIRECTOR 1.00 0.00 X 0 0 0 TIM BRADY DIRECTOR 1.00 0.00 X 0 0 0 PAMELA BRULOTTE DIRECTOR 1.00 0.00 X 0 0 0 SHAWNA CORMIER DIRECTOR 1.00 0.00 X 0 0 0 COLBY COX DIRECTOR 1.00 0.00 X 0 0 0 JESS GRIEGO DIRECTOR 1.00 0.00 X 0 0 0 DAN KLEBAN DIRECTOR 1.00 0.00 X 0 0 0 JASON LAVERY DIRECTOR 1.00 0.00 X 0 0 0 FRED MATT DIRECTOR 1.00 0.00 X 0 0 0 VIRGINIA MORRISON DIRECTOR 1.00 0.00 X 0 0 0 JASON PERKINS DIRECTOR 1.00 0.00 X 0 0 0 HOLLY REDDING DIRECTOR 1.00 0.00 X 0 0 0 PETER SKRBEK DIRECTOR 1.00 0.00 X 0 0 0 NICOLE SMITH DIRECTOR 1.00 0.00 X 0 0 0 KRIS SPAULDING DIRECTOR 1.00 0.00 X 0 0 0 ROXANNE WESTENDORF DIRECTOR 1.00 0.00 X 0 0 0 2495180 0 321345 33 0 1 0 BACKBONE GROUP LLC 65 NORTH 4TH STREET SUITE 1 CARBONDALE CO 81623 MARKETING/PUBLIC RELATIONS 245445 ADAM DULYE 1570 EISENHOWER DRIVE 115 BOULDER CO 80303 EVENT AND PROGRAMMING SUPPORT 197990 INGRESS 2760 RAINTREE DRIVE SOUTHLAKE TX 76092 EVENT SECURITY 173250 RELI SECURITY 355 S TELLER STREET SUITE 200 DENVER CO 80226 EVENT SECURITY 145693 4 1486824 1486824 PROJECTS & SERVICES 541900 14449289 14449289 MEMBERSHIP DUES 611430 4018957 4018957 ADVERTISING 541800 1190110 1190110 BOOK DEVELOPMENT 513130 19037 19037 19677393 1252565 1252565 38402 38402 1824203 1284032 540171 540171 540171 502238 127477 374761 374761 23370116 18862044 1190110 1831138 66138 66138 742547 138816 603731 6609970 4714647 1895323 369418 263492 105926 629627 449090 180537 537375 383290 154085 52491 40561 11930 62940 10500 52440 4272 4272 2163478 1844882 318596 601489 601489 1672220 1481444 190776 966782 259642 691915 15225 45729 45729 617395 335217 282178 1543193 1371865 171328 5729451 5669735 59716 434 434 297590 5587 292003 213325 50899 162426 UBIT TAX EXPENSE 26040 26040 ATTRITION PAYMENT 479472 479472 OTHER TAX EXPENSE 226515 53323 173192 REFERENCE INFO 180753 174011 6742 387082 293585 93497 24225726 18763726 5446775 15225 3277219 2945010 26947559 26596288 561005 758535 508040 375390 282747 165199 1517074 787575 6173514 1868482 4416963 4305032 436780 364631 1250428 372401 39197815 36670061 1273311 1335926 8976051 7494156 1341295 474963 11590657 9305045 X 27607158 27365016 27607158 27365016 39197815 36670061 -855610 613468 0 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 3043726 144464 67484 211948 143055 68893 2035258 2035258 2981382 1050536 1930846 582414 301988 280426 574460 515958 58502 4305032 CUSTOMER DEPOSITS 85576 RIGHT OF USE LEASE LIABILITY 389387 474963 X 23986174 613468 2590 616058 23370116 0 23370116 24232226 6500 6500 24225726 0 24225726 PART X, LINE 2: THE ASSOCIATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE IRC. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ASSOCIATION ENGAGES IN CERTAIN ACTIVITIES THAT PRODUCE UNRELATED BUSINESS INCOME AS DEFINED BY FEDERAL INCOME TAX REGULATIONS. INCOME TAX EXPENSE ON UNRELATED BUSINESS ACTIVITIES AND ADVERTISING TOTALED $26,040 AND $33,125 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY. THE ASSOCIATION APPLIES A MORE LIKELY THAN NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2024 AND 2023. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAC REVENUE - SEPARATE FILING ENTITY 2,590. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAC EXPENSES - SEPARATE FILING ENTITY 6,500. NORTH AMERICA 0 0 PROGRAM SERVICES EXPORT DEVELOPMENT 12508 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES EXPORT DEVELOPMENT 422014 EUROPE (INCLUDING ICELAND & GREENLAND) 0 1 PROGRAM SERVICES EXPORT DEVELOPMENT 479445 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES EXPORT DEVELOPMENT 5326 SOUTH AMERICA 0 0 PROGRAM SERVICES EXPORT DEVELOPMENT 1710 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES MEMBERSHIP DUES EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES MEMBERSHIP DUES EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES MEMBERSHIP DUES MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES MEMBERSHIP DUES NORTH AMERICA 0 0 PROGRAM SERVICES MEMBERSHIP DUES RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES MEMBERSHIP DUES SOUTH AMERICA 0 0 PROGRAM SERVICES MEMBERSHIP DUES SOUTH ASIA 0 0 PROGRAM SERVICES MEMBERSHIP DUES 0 2 0 0 0 2 921003 0 921003 0 0 0 0 0 0 PART I, LINE 3: EXPENDITURES FOR ACTIVITIES CONDUCTED IN EACH REGION WERE ACCOUNTED FOR UNDER THE ACCRUAL METHOD OF ACCOUNTING. X X X X 1 1 0 BOB PEASE CEO 364312 0 60792 0 388220 0 98262 0 23372 0 934958 0 306416 0 MARC SORINI GENERAL COUNSEL 419062 0 7042 0 0 0 28110 0 18514 0 472728 0 0 0 PAUL GATZA SENIOR VP PROF. BREWING DIV. (LEFT 11/21/24) 222224 0 11266 0 123071 0 23498 0 7423 0 387482 0 0 0 NANCY JOHNSON SENIOR VP OF MEETINGS AND EVENTS 276795 0 20167 0 0 0 11516 0 11768 0 320246 0 0 0 STEPHANIE JOHNSON MARTIN SNR VP OF OPERATIONS (LEFT 11/21/24) 207080 0 11238 0 0 0 19509 0 12563 0 250390 0 0 0 RYAN FARRELL VICE PRESIDENT STAFF DEVELOPMENT (LEFT 11/21/24) 190390 0 25080 0 0 0 17226 0 15415 0 248111 0 0 0 DREW ROSANOVA FINANCE DIRECTOR 151064 0 7042 0 0 0 11062 0 23107 0 192275 0 0 0 PART I, LINES 4A-B THE FOLLOWING INDIVIDUALS PARTICIPATE IN A SECTION 457(F) PLAN, WITH THE AMOUNTS BELOW PAID INTO THE PLAN DURING THE YEAR. BOB PEASE $73,700 STEPHANIE JOHNSON MARTIN $6,005 PAUL GATZA $9,960 RYAN FARRELL $4,001 BOB PEASE RECEIVED $388,220 FROM A 457F PLAN PAYOUT. THIS AMOUNT WAS INCLUDED IN W-2 WAGES. PAUL GATZA RECEIVED A $123,071 SEVERANCE PAYMENT IN CALENDAR YEAR 2024. IN THE 2023 CALENDAR, THE ORGANIZATION CONTRIBUTED TO THE FOLLOWING INDIVIDUALS SECTION 457(F) PLAN - STEPHANIE JOHNSON MARTIN $6,218 PAUL GATZA $10,290 BOB PEASE $131,290 NANCY JOHNSON $16,462 RYAN FARRELL $3,596 THE AMOUNTS WERE REPORTED IN PART III BUT INDAVERTENTLY EXCLUDED FROM PART II, COL C. NO AMOUNTS VESTED OR WERE DISTRIBUTED IN 2023. SCHEDULE J, PART II THE AMOUNTS REPORTED FOR BOB PEASE HERE IN COLUMN (F) ARE INCLUDED IN B(III) AS OTHER REPORTABLE COMPENSATION. THESE AMOUNTS ARE A PAYOUT OF THE 457F PLAN AND WERE INCLUDED IN COLUMN (C) OF PREVIOUSLY FILED FORMS 990. FORM 990, PART III, LINE 1 -SUPPORT RESEARCH AND ADVANCES IN SUSTAINABILITY, EDUCATION, TECHNOLOGY, AND RAW MATERIALS -EXERCISE POLITICAL INFLUENCE TO SECURE FAIR LEGISLATIVE AND REGULATORY TREATMENT -FOSTER THE COMMITMENT TO HOLISTIC SAFETY, QUALITY, AND OPERATIONAL EXCELLENCE -EDUCATE CONSUMERS, RETAILERS, AND WHOLESALERS TO VALUE AND CHAMPION BEER FROM CRAFT BREWERS AND TO GROW THE MARKET -ENCOURAGE INNOVATION, COLLABORATION, AND A COMMITMENT TO A THRIVING BEER CULTURE AMONG CRAFT BREWERS, HOMEBREWERS, AND BEER ENTHUSIASTS -ENSURE TRUST WITH OUR MEMBERS -CONTINUOUSLY ADOPT AND PROMOTE ORGANIZATIONAL PRACTICES THAT ARE SO INCLUSIVE, EQUITABLE, AND JUST THAT DIVERSITY OF ALL KINDS FLOURISHES -PROMOTE AND SUPPORT THE WELL-BEING (AND A SENSE OF BELONGING) OF THE PEOPLE OF THE CRAFT BREWING COMMUNITY -PROMOTE SUSTAINABLE OPERATIONAL PRACTICES THAT ENHANCE ENVIRNMENTAL STEWARDSHIP -PRESERVE AND SHARE BREWING HISTORY AND KNOWLEDGE -PROMOTE BUSINESS PRACTICES THAT IMPROVE ECONOMIC AND SOCIAL SUSTAINABILITY -PROMOTE INDEPENDENT BREWERS FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, THE VICE CHAIR, THE SECRETARY/TREASURER, THE PAST BOARD CHAIR, AND THE PRESIDENT. THEY ARE ALSO MEMBERS OF THE GOVERNING BODY. THE BOARD OF DIRECTORS MAY, BY A MAJORITY VOTE OF ITS MEMBERS, DESIGNATE AN EXECUTIVE COMMITTEE CONSISTING OF THE OFFICERS OF THE CORPORATION AND MAY DELEGATE TO SUCH COMMITEE THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION, TO THE EXTENT PERMITTED BY PROVISIONS OF THE LAW. BY MAJORITY VOTE OF ITS MEMBERS, THE BOARD MAY AT ANY TIME REVOKE OR MODIFY ANY OR ALL EXECUTIVE COMMITTEE AUTHORITY SO DELEGATED. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE CHANGED TO EXPANDED ELIGIBILITY FOR VOTING MEMBERSHIP, DECREASED MAXIMUM SIZE OF THE BOARD, AHA DESIGNATED DIRECTORS REMOVED (FROM TWO TO ZERO), ESTABLISHED A QUORUM OF FIVE PERCENT OF VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE THREE CLASSES OF MEMBERSHIP LISTED IN THE BREWER'S ASSOCIATION'S BY-LAWS: (1) PROFESSIONAL PACKAGING, (2) TAPROOM, AND (3) PUB BREWERS. FORM 990, PART VI, SECTION A, LINE 7A PACKAGING BREWER MEMBERS SHALL ELECT SEVEN (7) ELECTED DIRECTORS, PROVIDED THAT STARTING WITH THE FIRST BOARD MEETING OF 2025, PACKAGING BREWER MEMBERS SHALL ELECT SIX (6) ELECTED DIRECTORS; BREWPUB MEMBERS SHALL ELECT FOUR (4) ELECTED DIRECTORS; AND TAPROOM BREWER MEMBERS SHALL ELECT THREE (3) ELECTED DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGMENT. DREW ROSANOVA REVIEWS THE 990 AND PROVIDES TO FULL GOVERNING BODY FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BREWERS ASSOCIATION STAFF MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. DISCUSSIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE DETERMINED AT THE SENIOR MANAGEMENT LEVEL WITH BY THE CEO/PRESIDENT AND VP OF STAFF DEVELOPMENT AND THE SENIOR LEADER WHO OVERSEES THE RELEVANT DEPARTMENT. ACTUAL CONFLICTS ARE ALSO REVIEWED AT THE SENIOR MANAGEMENT LEVEL BY THE CEO/PRESIDENT, VP OF STAFF DEVELOPMENT AND THE SENIOR LEADER WHO OVERSEES THE RELEVANT DEPARTMENT. AN EXAMPLE OF A RESTRICTION IMPOSED WHEN A CONFLICT OF INTEREST AT THE STAFF LEVEL IS DETERMINED WOULD BE RESTRICTING THAT PERSON FROM CONDUCTING OUTSIDE BUSINESS WITH A BREWERS ASSOCIATION MEMBER OR CUSTOMER. BOARD OF DIRECTORS MEMBERS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTEREST OF THE BREWERS ASSOCIATION. BOARD MEMBERS MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF THE BREWERS ASSOCIATION. A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP, WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN BOARD MEMBER OBLIGATIONS TO THE BREWERS ASSOCIATION AND BOARD MEMBER PERSONAL, BUSINESS, OR OTHER INTERESTS. FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS, AND A DETERMINATION BY THE DISINTERESTED BOARD (OR THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE) MEMBERS WITH THE INTERESTED BOARD MEMBERS RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER ARE REQUIRED. ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHOULD BE DISCLOSED BY TO THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE THROUGH AN ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION (IF ANY) IS APPROPRIATE. THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND SHALL BE REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGEMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE BREWERS ASSOCIATION EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF SALARIES: THE SALARY LEVEL (AND ADDITIONAL COMPENSATION PACKAGE ITEMS) FOR THE CEO/PRESIDENT OF THE BREWERS ASSOCIATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, TREASURER, AND THE PAST-CHAIR. ADDITIONALLY, THIS GROUP IS RESPONSIBLE FOR DETERMINING ANY YEAR-END BONUS FOR THE CEO/PRESIDENT OF THE ASSOCIATION. THE ENTIRE BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVING THE SALARY EXPENSE FOR GENERAL STAFF AND MANAGEMENT AS A WHOLE, BY WAY OF APPROVING THE UPCOMING YEAR'S FISCAL BUDGET. ADDITIONALLY, THE BOARD APPROVES ANY BONUS AWARDED TO STAFF AT YEAR-END. BONUS COMPENSATION FOR THE CEO/IS DETERMINED SEPARATELY BY THE BOD EXECUTIVE COMMITTEE. THE CEO/PRESIDENT SETS THE SALARY LEVELS OF MANAGEMENT (WITHIN THE PARAMETERS OF THE BUDGET APPROVED BY THE BOARD.) INDIVIDUAL MANAGERS WILL SET THE SALARIES FOR THE EMPLOYEES WHO REPORT DIRECTLY TO THEM (WITHIN THE PARAMETERS OF THE BUDGET APPROVED BY THE BOARD AND BASED ON APPROVAL BY CEO/PRESIDENT.) OCCURANCE OF SALARY CHANGES: SALARY LEVELS ARE REVIEWED AND POTENTIALLY INCREASED AT THE END OF EACH FISCAL/CALENDAR YEAR. IN CASES OF MID-YEAR PROMOTION, OR JOB-DUTY CHANGES, SALARY LEVELS MAY BE ADJUSTED MID-YEAR. COMPENSATION RESEARCH & ANALYSIS: THE HR DEPARTMENT PROVIDES A MARKET BASED COMPENSATION STUDY EVERY TWO YEARS, WHICH INCLUDES DATA FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE), ASSOCIATION TRENDS (NATIONAL NON-PROFITS) AND A LOCAL EMPLOYMENT ASSOCIATION - MOUNTAIN STATES EMPLOYERS COUNCIL (MSEC). THE FACTORS CONSIDERED IN THE STUDY INCLUDE STAFF SIZE, BUDGET SIZE, ORGANIZATION TYPE, JOB DESCRIPTION, AND JOB DUTIES. THIS STUDY IS PRESENTED TO THE CEO/PRESIDENT AND PROVIDES BACKGROUND FOR SALARY CHANGE DECISIONS. EMPLOYEE PERFORMANCE IS ALSO AN IMPORTANT FACTOR IN DETERMINING SALARY CHANGES. THE ASSOCIATION UTILIZED AN EXECUTIVE COMPENSATION CONSULTANT IN 2024 TO ANALYZE CEO/PRESIDENT COMPENSATION AND PROVIDED RESULTS TO THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S BY-LAWS ARE AVAILABLE TO THE PUBLIC THROUGH ASSOCIATION'S WEBSITE (WWW.BREWERSASSOCIATION.ORG). FORM 990, PART XII, LINE 2C: THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. BREWERS ASSOCIATION POLITICAL ACTION COMMITTEE 1327 SPRUCE ST BOULDER CO 80302 832754728 LOBBYING CO 527 BREWER'S ASSOCIATION INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0