Nonprofit · EIN 23-7430214
MASSACHUSETTS SOFT DRINK ASSOCIATION
Tax-exempt · BOSTON, MA 02108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $198,401 | $200,411 | -$2,010 | $71,815 | $29,763 | $42,052 |
| December 31, 2024 | 990 | $197,601 | $189,229 | $8,372 | $84,075 | $40,013 | $44,062 |
| December 31, 2023 | 990 | $182,051 | $155,215 | $26,836 | $87,153 | $51,463 | $35,690 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $157,900
- Membership dues
- $157,900
- Program service revenue
- $40,500
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $40,500
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,016
Balance sheet and other
- Total assets, start of year
- $84,075
- Total assets, end of year
- $71,815
- Total liabilities, end of year
- $29,763
- Net assets, end of year
- $42,052
- Gross receipts
- $198,401
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2006
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER CROWLEY | PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| SUSANNAH SMITH | VICE-PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| BEN PICHE | SECRETARY Trustee or director, Officer | 0.2 | $0 |
| KENYA HANDY | TREASURER Trustee or director, Officer | 0.2 | $0 |
| RALPH D CROWLEY | DIRECTOR Trustee or director | 0.2 | $0 |
| LAUREN CRAIG | DIRECTOR Trustee or director | 0.2 | $0 |
| CASEY DONOVAN | DIRECTOR Trustee or director | 0.2 | $0 |
| RICHARD KOLES | DIRECTOR Trustee or director | 0.2 | $0 |
| LISA HJELM | DIRECTOR Trustee or director | 0.2 | $0 |
| ROBERT RAUH | DIRECTOR Trustee or director | 0.2 | $0 |
| JENNIFER AMUNDSEN | DIRECTOR Trustee or director | 0.2 | $0 |
| DAN GRAY | DIRECTOR Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER CROWLEY | PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| SUSANNAH SMITH | VICE-PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| PETER WILCOX | TREASURER Trustee or director, Officer | 0.2 | $0 |
| BEN PICHE | SECRETARY Trustee or director, Officer | 0.2 | $0 |
| RALPH D CROWLEY | DIRECTOR Trustee or director | 0.2 | $0 |
| LAUREN CRAIG | DIRECTOR Trustee or director | 0.2 | $0 |
| CASEY DONOVAN | DIRECTOR Trustee or director | 0.2 | $0 |
| RICHARD KOLES | DIRECTOR Trustee or director | 0.2 | $0 |
| LISA HJELM | DIRECTOR Trustee or director | 0.2 | $0 |
| MICHAEL MATNEY | DIRECTOR Trustee or director | 0.2 | $0 |
| ROBERT RAUH | DIRECTOR Trustee or director | 0.2 | $0 |
| JENNIFER AMUNDSEN | DIRECTOR Trustee or director | 0.2 | $0 |
| DAN GRAY | DIRECTOR Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER CROWLEY | PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| MIKE ELMER | VICE-PRESIDENT Trustee or director, Officer | 0.2 | $0 |
| PETER WILCOX | TREASURER Trustee or director, Officer | 0.2 | $0 |
| SUSANNAH SMITH | SECRETARY Trustee or director, Officer | 0.2 | $0 |
| RALPH CROWLEY | DIRECTOR Trustee or director | 0.2 | $0 |
| LAUREN CRAIG | DIRECTOR Trustee or director | 0.2 | $0 |
| CASEY DONOVAN | DIRECTOR Trustee or director | 0.2 | $0 |
| RICHARD KOLES | DIRECTOR Trustee or director | 0.2 | $0 |
| LISA HJELM | DIRECTOR Trustee or director | 0.2 | $0 |
| MICHAEL MATNEY | DIRECTOR Trustee or director | 0.2 | $0 |
| ROBERT RAUH | DIRECTOR Trustee or director | 0.2 | $0 |
| JENNIFER AMUNDSEN | DIRECTOR Trustee or director | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- 44 SCHOOL ST STE 710, BOSTON, MA 02108-4219
- In care of
- % THE ASSOCIATION
- Principal officer (990 for 2025)
- Christopher Crowley, 44 SCHOOL STREET STE 710, Boston, MA 02108
- Signed the 990
- Christopher Crowley, President
- Phone
- (617) 423-6600
- Website
- www.massbev.org
- Return prepared by
- WITHUMSMITHBROWNPC
Mission
PROMOTION OF THE BEST INTEREST OF THE SOFT DRINK INDUSTRY, REPRESENTING THE INDUSTRY AS A WHOLE, PROMOTING FAIR TRADE, REGULATING INDUSTRY POLICIES.
Program accomplishments
- MEMBER MEETINGS THROUGHOUT THE YEAR TO DISCUSS RELEVANT ISSUES TO THE INDUSTRY (BOTTLE BILL, GOVT AFFAIRS, WASTE PROJECT).
- PROMOTING FAIR TRADE PRACTICES, AVOIDING ANTI-TRUST ISSUES.
- PROMOTE BEST PRACTICES IN RECYCLING AND LITTER CONTROL AND TO PROVIDE INFORMATION ON THESE ISSUES TO STAKEHOLDERS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7430214
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $71,815
- Income (IRS master file)
- $198,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $198,401 | $200,411 | $71,815 | XML |
| 990 | December 2024 | $197,601 | $189,229 | $84,075 | XML |
| 990 | December 2023 | $182,051 | $155,215 | $87,153 | XML |
| 990 | December 2022 | $229,951 | $275,037 | $53,067 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7430214).
Questions about MASSACHUSETTS SOFT DRINK ASSOCIATION
- What is the EIN of MASSACHUSETTS SOFT DRINK ASSOCIATION?
- The employer identification number (EIN) of MASSACHUSETTS SOFT DRINK ASSOCIATION is 23-7430214.
- Is MASSACHUSETTS SOFT DRINK ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
- Are donations to MASSACHUSETTS SOFT DRINK ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MASSACHUSETTS SOFT DRINK ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MASSACHUSETTS SOFT DRINK ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASSACHUSETTS SOFT DRINK ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MASSACHUSETTS SOFT DRINK ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Christopher Crowley.
- Who are the officers and directors of MASSACHUSETTS SOFT DRINK ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does MASSACHUSETTS SOFT DRINK ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $198,401, expenses of $200,411 and total assets of $71,815 at year end.
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