2025-08-15T09:34:29-05:00 2025-02-28 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2024-03-01 202538113 NEW YORK STATE BREWERS ASSOCIATION NEWY 5854691012 PO BOX 25353 ROCHESTER NY 14625 HUTCH KUGEMAN PRESIDENT 5854691012 2025-08-12 1 0 MARK FORTE P00441630 5854231860 2025-08-12 2024 2025-03-06 01:10:19Z HUTCH KUGEMAN PO BOX 25353 ROCHESTER NY 14625 1025242 0 X HTTPS://NEWYORKCRAFTBEER.COM/ X 2005 NY PROMOTING, PROTECTING AND ADVOCATING FOR ALL CRAFT BREWERIES IN THE STATE OF NEW YORK 12 12 4 20 0 0 332284 171014 721035 734705 12340 10926 0 58048 1065659 974693 1131 415 0 0 231124 314244 0 0 0 761591 634476 993846 949135 71813 25558 688866 764428 228696 278700 460170 485728 X THE NEW YORK STATE BREWERS ASSOCIATION IS ORGANIZED FOR THE PURPOSE OF PROMOTING CRAFT BREWING IN NEW YORK STATE. THE MISSION AND PURPOSE OF THE NYSBA IS TO REPRESENT, PROTECT AND PROMOTE ITS MEMBERS AND TO FURTHER EDUCATE AND INFORM THE PUBLIC ABOUT THE NY CRAFT BREWING INDUSTRY AND ITS VITAL ROLE IN NEW YORK STATE AS AN ECONOMIC ENGINE WHICH PROMOTES AGRICULTURE, MANUFACTURING, AND TOURISM. 0 0 NEW YORK STATE BREW FESTIVAL, EVENTS AND APP TO PROMOTE BREWERIES DUES AND DONATIONS COLLECTED TO PROMOTE, PROTECT AND ADVOCATE FOR NEW YORK STATE CRAFT BREWERIES 0 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 4 1 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 0 NY X PAUL LEONE 5854691012 34 ERION CRESCENT ROCHESTER NY 14607 HUTCH KUGEMAN PRESIDENT 1.00 X X 0 0 0 DAWN SCHULZ VICE PRESIDENT 1.00 X X 0 0 0 JEFF WARE SECRETARY 1.00 X X 0 0 0 LAURA DIERKS TREASURER - RESIGNED DURING YEAR 2.00 X X 0 0 0 FRED MATT BOARD MEMBER - RESIGNED DURI 1.00 X 0 0 0 MICAH KRICHINSKI BOARD MEMBER 1.00 X 0 0 0 KRISTEN LUNKENHEIMER BOARD MEMBER 1.00 X 0 0 0 KEVIN MULLEN BOARD MEMBER 1.00 X 0 0 0 PAUL MROCKA BOARD MEMBER 1.00 X 0 0 0 JASONN SAHLER BOARD MEMBER - RESIGNED DURI 1.00 X 0 0 0 PAUL KOMSIC BOARD MEMBER 1.00 X 0 0 0 RICH VANDENBURGH PAST PRESIDENT/ACTING TREASURER 2.00 X X 0 0 0 JEFF O'NEIL BOARD MEMBER - JOINED DURI 1.00 X 0 0 0 CHRIS CUZME BOARD MEMBER - JOINED DURI 1.00 X 0 0 0 KRISTEN LYONS BOARD MEMBER - JOINED DURI 1.00 X 0 0 0 PAUL LEONE EXECUTIVE DIRECTOR 40.00 X 110000 0 2625 110000 0 2625 1 0 0 0 0 171014 171014 NEW YORK STATE EVENTS 713990 493300 493300 MEMBERSHIP REVENUE 713900 213793 213793 OTHER INCOME 900099 25162 25162 GREAT AMERICAN BEER FE 713990 2450 2450 734705 10926 10926 108597 50549 58048 58048 974693 734705 0 68974 415 108150 179847 2141 1506 22600 5025 19313 55006 74961 56236 14494 24739 8380 34202 29167 3500 9265 EVENT COSTS 273661 BANK CHARGES 22438 MISCELLANEOUS EXPENSE 2984 ORGANIZATION DUES 1105 949135 354562 358922 315677 326473 2005 17952 19853 1882 1882 0 0 56500 675 675 688866 764428 10934 25014 217175 193662 59000 587 1024 228696 278700 X 0 0 0 0 460170 485728 460170 485728 688866 764428 25558 0 X X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 1882 1882 0 0 OTHER WITHHOLDINGS 638 NY SALES TAX PAYABLE 386 1024 NYS BREWERS FESTIVAL- ALBANY 74174 74174 32816 NYS BREWERS FESTIVAL- SYRACUSE 34423 34423 17733 108597 108597 50549 50549 58048 FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS TO THE ORGANIZATION WERE UPDATED MARCH 2024 WITH THE FOLLOWING CHANGES - **INDIVIDUALS OVER 21 ARE ELIGIBLE FOR MEMBERSHIP **ADDITION OF NEW MEMBERSHIPS ENTITLED FARM BREWERY AND BREWERY IN PLANNING **ADDITION TO AMENDING BY-LAWS TO INCLUDE RATIFICATION BY A SIMPLE MAJORITY VOTE OF NYSBA MEMBERS PRESENT AT ANNUAL MEETING. **NUMBER OF BOARD MEMBERS INCREASED FROM NINE TO ELEVEN OF WHICH NINE ARE TIED TO GEOGRAPHIC REGIONS AND TWO "AT-LARGE" SEATS THAT ARE NOT TIED TO GEOGRAPHIC REGIONS. EACH GEOGRAPHIC REGION BOARD MEMBER'S TERM IS FOR THREE YEARS, WHILE THE "AT-LARGE" MEMBERS ARE FOR TWO YEARS. **ADDITION OF BOARD NOMINATING PROCESS AND PROCEDURES INCLUDING THE STAGGERING OF GEOGRAPHIC REGIONS SO EVERY YEAR THREE NEW BOARD MEMBERS ARE ELECTED. **ADDITION OF GOVERNANCE COMMITTEE THAT SHALL REVIEW, "VET AND FINALIZE TWO "AT-LARGE" CANDIDATE APPOINTMENTS TO THE BOARD FOR THEM TO VOTE FOR ONE CANDIDATE. THE EXPIRATION OF THE "AT-LARGE" DIRECTOR SHALL BE STAGGERED SO THAT EACH YEAR, ONE POSITION SHALL BE FILLED. **EXECUTIVE DIRECTOR GIVEN THE ABILITY TO HIRE AND FIRE STAFF WITHIN THE OFFICE OF THE EXECUTIVE DIRECTOR. **THE POLICIES AND PROCEDURES TO BE FOLLOWED WHEN A VACANCY ON THE BOARD OCCURS HAS BEEN ELABORATED. **REGULAR MEETINGS TO BE HELD NO LESS THAN QUARTERLY. **LOCATION OF THE MEETING NOW INCLUDES ELECTRONIC. **QUORUM OF DIRECTORS HAS INCREASED TO 6 FROM 5. **TIME AND LOCATION OF ANNUAL MEETINGS TO BE DETERMINED BY BOARD. **NEW OFFICER TITLED FIRST PAST PRESIDENT THAT SHALL BE FILLED BY THE MOST RECENT PREVIOUSLY ELECTED PRESIDENT WHO NO LONGER SERVES IN ROLE OF PRESIDENT TO THE BOARD OF DIRECTORS. WILL HAVE THE PRIVILEGE TO PARTICIPATE IN MEETINGS ATTENDED BY THE PRESIDENT BUT SHALL NOT HAVE ANY VOTING RIGHTS DURING SAID MEETINGS, ONLY SERVING IN THE ROLE AS ADVISOR TO THE BOARD. **BESIDES THE ADDITION OF THE GOVERNANCE COMMITTEE PREVIOUSLY MENTIONED, AN EXECUTIVE COMMITTEE CHAIRED BY THE PRESIDENT, HAS BEEN FORMED WHICH INCLUDES OTHER ELECTED OFFICERS OF THE BOARD, THE EXECUTIVE DIRECTOR AND LAST SITTING PRESIDENT. THIS COMMITTEE IS RESPONSIBLE FOR INITIALLY INVESTIGATING AND PROPOSING A COURSE OF ACTION WITH REGARD TO HUMAN RESOURCE ISSUES, CODE OF CONDUCT MATTERS AND DISCIPLINARY OR EMERGENCY ACTIONS THAT MAY ARISE AND POTENTIALLY REQUIRE LEGAL ADVICE. THE EXECUTIVE COMMITTEE WILL THEN PRESENT AS NECESSARY TO THE FULL BOARD OF DIRECTORS ANY RESOLUTION OR PROPOSAL FOR FULL DISCUSSION AND FINAL DETERMINATION. **A PROCUREMENT POLICY HAS BEEN INITIATED AND SHALL BE REVIEWED ANNUALLY AND UPDATED AS NECESSARY BY THE GOVERNANCE COMMITTEE AND APPROVED BY MAJORITY OF THE BOARD. **A CODE OF CONDUCT POLICY HAS BEEN ESTABLISHED AND IS APPLICABLE TO ALL MEMBERS OF NYSBA. THE POLICY IS REVIEWED ANNUALLY AND UPDATED AS NECESSARY BY THE GOVERNANCE COMMITTEE. A POLICY HAS BEEN PUT IN PLACE THAT PROVIDES GUIDANCE ON HOW TO RECEIVE, EXAMINE, INVESTIGATE AND RESOLVE COMPLAINTS THAT ARE SUBMITTED IN CONNECTION WITH ANY ALLEGED VIOLATION OF THE CODE OF CONDUCT. FINDINGS OF ANY DETERMINATION (FINAL DECISION) SHALL BE WEIGHED AND RENDERED BY THE BOARD OF DIRECTORS AND THE FINAL DECISION SHALL BE ENTERED WITHIN THE MINUTES OF THE BOARD OF DIRECTORS IN ACCORDANCE WITH THE AFOREMENTIONED ADOPTED POLICIES. FORM 990, PART VI, SECTION A, LINE 6 BREWERIES WANTING TO BECOME MEMBERS OF THE NYSBA NEED TO FILL OUT AN APPLICATION ONLINE AND PAY A JOINING FEE. NYSBA VERIFIES THAT THEY ARE A BREWERY IN NEW YORK STATE PRIOR TO ACCEPTING THEIR MEMBERSHIP. COMPANIES WANTING TO BE AN ALLIANCE MEMBER ALSO NEED TO FILL OUT AN ONLINE APPLICATION AND PAY A JOINING FEE. NYSBA VERIFIES THAT THE COMPANY IS A SERVICE PROVIDER TO THE BEER INDUSTRY PRIOR TO ACCEPTING THEIR ALLIANCE MEMBERSHIP. THERE IS NO APPROVAL NECESSARY BY THE BOARD OF DIRECTORS FOR EITHER MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A ANNUAL MEETING OF THE MEMBERS TO ELECT OFFICERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS VOTE ANNUALLY TO DETERMINE RIGHTS OF BOARD. IN ADDITION, CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS FORM 990 BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C NEW BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS UPON JOINING THE BOARD. ALL CONFLICT OF INTEREST ISSUES ARE BROUGHT TO THE BOARD'S ATTENTION AT TIME OF THE CONFLICT IN ORDER TO DETERMINE ACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION DETERMINATION INCLUDES THE REVIEW OF COMPARABLE DATA TO SIMILAR ORGANIZATIONS WITH ADJUSTMENT FOR THE COST OF LIVING. ADDITIONALLY, THE PROCESS INCLUDES A REVIEW BY THE ORGANIZATION'S TREASURER AND PRESIDENT PRIOR TO APPROVAL FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII, LINE 1 THE ORGANIZATION'S ACCOUNTING METHOD HAS ALWAYS BEEN MODIFIED CASH, NOT PURE CASH BASIS.