2026-04-10T15:16:58-05:00 2025-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2025-01-01 540628431 VIRGINIA BEER WHOLESALERS ASSOCIATION VIRG 8047832655 1021 EAST CARY STREET 704 RICHMOND VA 23219 PHILIP H BOYKIN PRESIDENT/CEO 8047832655 2026-04-07 1 CHRIS FRYE CPA P01068721 5406623417 2026-04-07 2025 2025-03-06 01:10:19Z PHILIP H BOYKIN 1021 EAST CARY STREET 704 RICHMOND VA 23219 1433771 0 X WWW.VBWA.ORG X 1937 VA THE PURPOSE OF THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS TO PRESERVE THE THREE TIER SYSTEM, TO CHAMPION STATE-BASED ALCOHOL REGULATION, TO ADVOCATE BEFORE THE GOVERNMENT, TO EDUCATE THE PUBLIC, AND TO DEVELOP AND SUPPORT BEVERAGE ALCOHOL POLICIES THAT ENHANCE CONSUMER CHOICE WHILE PROVIDING A SAFE AND WELL-REGULATED MARKETPLACE IN VIRGINIA. 5 5 3 6 0 0 0 0 1459177 1371009 -22307 61690 0 857 1436870 1433556 0 0 0 0 717371 737741 0 0 0 872786 812510 1590157 1550251 -153287 -116695 2699602 2531498 494568 440558 2205034 2090940 X THE PURPOSE OF THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS TO PRESERVE THE THREE TIER SYSTEM, TO CHAMPION STATE-BASED ALCOHOL REGULATION, TO ADVOCATE BEFORE THE GOVERNMENT, TO EDUCATE THE PUBLIC, AND TO DEVELOP AND SUPPORT BEVERAGE ALCOHOL POLICIES THAT ENHANCE CONSUMER CHOICE WHILE PROVIDING A SAFE AND WELL-REGULATED MARKETPLACE IN VIRGINIA. 0 0 FOSTERED AND CREATED A BETTER FEELING OF GOOD FELLOWSHIP AMONG THE ASSOCIATION'S MEMBERS, CONDUCTED LEADERSHIP AND DECISION MAKING SKILLS WORKSHOPS, AND DEVELOPED WELL MANAGED ACCOUNTING SYSTEMS FOR CONTROL OF THE ASSETS OF THE ASSOCIATION. PROMOTED AN UNDERSTANDING OF AND COMPLIANCE WITH RULES, REGULATIONS, AND LAWS REGARDING ALCOHOLIC BEVERAGE SALES, CONSTANT LIASON WITH REGULATING AUTHORITIES AND LEGISLATIVE POLICY MAKERS AND A HIGH DEGREE OF CONTACT WITH MEMBERS REGARDING THE SAME. FOSTERED COOPERATION WITH THE COMMONWEALTH OF VIRGINIA ALCOHOLIC BEVERAGE CONTROL BOARD AND OTHER LICENSEE GROUPS IN PROMOTING COMPLIANCE WITH RULES, REGULATIONS, AND LAWS. SUPPORTED THE COMMONWEALTH OF VIRGINIA ALCOHOLIC CONTROL BOARD AND OTHER LICENSEE GROUPS REGARDING SPECIFIC REGULATORY AND LEGISLATIVE MANDATES. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 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 9 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8047832655 1021 EAST CARY STREET 704 RICHMOND VA 23219 PHILIP BOYKIN PRESIDENT/CEO (EX-OFFICIO) 36.00 4.00 X X 322661 0 52391 KELLI GAUDREAU DIR. OF OPS. (SEC./EX-OFFICIO) 40.00 X X 120118 0 20892 PH MCLAUGHLIN DIRECTOR 3.00 X 0 0 0 KATHERINE HINES DIRECTOR 3.00 X 0 0 0 JACQUELINE ARCHER BOARD TREASURER 3.00 X X 0 0 0 SCOTT HEINZ CHAIR 3.00 X X 0 0 0 LINDA LAWRENCE DALTON VICE CHAIR 3.00 X 0 0 0 MICHAEL MULLIN IN HOUSE COUNSEL 40.00 X 170000 0 13738 612779 0 87021 3 0 1 0 MARSTON AND MCNALLY PC 9100 ARBORETUM PARKWAY RICHMOND VA 23236 LEGAL SERVICES 167746 HANCOCK DANIEL & JOHNSON PC 4701 COX ROAD SUITE 400 GLENN ALLEN VA 23060 LEGAL SERVICES 100203 2 MEMBERSHIP DUES 900099 1179605 1179605 CONVENTION 900099 191404 191404 1371009 61905 61905 215 -215 -215 -215 MISCELLANEOUS 900099 857 857 857 1433556 1371009 0 62547 516062 170000 8500 5238 37941 277035 34737 28145 25000 9561 1975 52998 76148 156524 31141 12098 INAUGRUAL ACTIVITIES 66300 DUES AND SUBSCRIPTIONS 27475 CHARITABLE CONTRIBUTION 11302 PROFESSIONAL DEVELOPMEN 2071 1550251 64656 68017 1735149 1587849 130377 141826 68853 71264 269168 46104 253202 223064 447365 439478 2699602 2531498 55488 42160 17420 7452 421660 390946 494568 440558 X 2205034 2090940 2205034 2090940 2699602 2531498 X -116695 2601 X X 1 X 0 1 0 0 0 1 1179605 154728 -660258 -505530 306697 -812227 172320 24412 147908 96848 21692 75156 223064 SPLIT DOLLAR LIFE INSURANCE RECEIVABLE 94674 RIGHT OF USE ASSET 344804 439478 LEASE LIABILITY 390946 390946 X PART X, LINE 2: THE FASB ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE ORGANIZATIONS' TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATIONS HAVE TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE ORGANIZATIONS ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE TAXING AUTHORITIES FOR YEARS ENDING BEFORE DECEMBER 31, 2022. X X X X X X 0 0 0 PHILIP BOYKIN PRESIDENT/CEO (EX-OFFICIO) 313061 0 0 0 9600 0 15943 0 36448 0 375052 0 0 0 MICHAEL MULLIN IN HOUSE COUNSEL 170000 0 0 0 0 0 8500 0 5238 0 183738 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE TERM LIMITS OF BOARD MEMBERS HAVE BEEN REVISED SO THAT BOARD MEMBERS MAY STAY ON PAST THEIR ORIGINAL TERMS UNLESS AND UNTIL ANOTHER WILLING WHOLESALER IS IDENTIFIED AND NOMINATED TO SERVE. FORM 990, PART VI, SECTION A, LINE 6 THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS A MEMBERSHIP ORGANIZATION THAT SERVES DISTRIBUTORS BY SEEKING TO PRESERVE AND PROTECT THE THREE-TIER DISTRIBUTION SYSTEM AND SECURE LEGISLATION AND REGULATIONS THAT WILL BENEFIT MEMBERS' BUSINESSES. FORM 990, PART VI, SECTION A, LINE 7A MEMBER ASSOCIATIONS ARE GROUPED INTO TWO TIERS, AND EACH TIER MUST BE REPRESENTED BY AT LEAST TWO DIRECTORS ON THE BOARD AT ALL TIMES. THERE ARE A MINIMUM OF FIVE MEMBERS OF THE BOARD OF DIRECTORS. MEMBERS ARE ELECTED BY THE VOTING MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THIS FORM 990 WAS PREPARED BY THE ASSOCIATION'S EXTERNAL CPA IN CONSULTATION WITH THE CHIEF EXECUTIVE OFFICER AND TREASURER. THE COMPLETED FORM 990 WAS THEN REVIEWED IN DETAIL BY THE CHIEF EXECUTIVE OFFICER AND TREASURER. UPON COMPLETION OF THIS INITIAL REVIEW, THE FINANCE COMMITTEE AND MANAGEMENT COMMITTEE WERE PROVIDED A COPY OF, AND REVIEWED, THE FORM 990. UPON COMPLETION OF THEIR REVIEW AND AFTER ADDRESSING THEIR COMMENTS, THE FORM 990 WAS THEN FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ASSOCIATION HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY AND EACH MEMBER OF THE BOARD OF DIRECTORS HAS RECEIVED A COPY AND ACKNOWLEDGED IN WRITING THAT THEY HAVE HAS RECEIVED IT, REVIEWED AND UNDERSTANDS IT, AND AGREES TO COMPLY WITH THE POLICY. NEWLY ELECTED MEMBERS OF THE MANAGEMENT COMMITTEE ARE ALSO PROVIDED A COPY AND MUST ACKNOWLEDGE RECEIPT AND UNDERSTANDING OF THE POLICY AS DESCRIBED ABOVE. THE ASSOCIATION REQUIRES ON AN ANNUAL BASIS THAT THE MANAGEMENT COMMITTEE REVIEW THE POLICY AS WELL AS ALL OTHER POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER AND DIRECTOR OF OPERATIONS IS REVIEWED ANNUALLY. THE ORGANIZATION ALSO USES SALARY SURVEYS PREPARED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND THE GUIDESTAR NONPROFIT COMPENSATION REPORT FROM GUIDESTAR USA. THE GUIDESTAR REPORT REVIEWS KEY EMPLOYEE COMPENSATION PRACTICES OF APPROXIMATELY 100,000 NONPROFIT ORGANIZATIONS AND IT RELIES ON A DATABASE DERIVED FROM FORMS 990 FILED BY THE NONPROFIT ORGANIZATIONS. NUMEROUS OTHER SALARY SURVEYS PREPARED BY VARIOUS ORGANIZATIONS ARE ALSO USED AND IF NECESSARY THE ASSOCIATION WILL UTILIZE THE SERVICES OF A CONSULTANT. ADJUSTMENTS IN COMPENSATION ARE CONSIDERED BY THE MANAGEMENT COMMITTEE AND IF APPROPRIATE, APPROVED. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT DOLLAR LIFE INSURANCE 2,601. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. VIRGINIA BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE 1021 EAST CARY STREET SUITE 704 RICHMOND VA 23219 541561495 POLITICAL ACTION COMMITTEE VA 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 VIRGINIA BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE R 400000 CASH