Nonprofit · EIN 84-1394638
NORTH AMERICAN BREWERS ASSOCIATION INC
Tax-exempt · IDAHO FALLS, ID 83402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $228,937 | $189,688 | $39,249 | $311,872 | $0 | $311,872 |
| December 31, 2023 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $6,050
- Program service revenue
- $205,844
- Investment income
- $17,043
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $52,720
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,720
- Travel
- $18,298
- Program services (functional)
- $178,968
- Management and general (functional)
- $10,720
Balance sheet and other
- Total assets, start of year
- $266,268
- Total assets, end of year
- $311,872
- Total liabilities, end of year
- $0
- Net assets, end of year
- $311,872
- Publicly traded securities
- $265,346
- Net assets without donor restrictions
- $311,872
- Gross receipts
- $228,937
- Employees
- 0
- Volunteers
- 160
- Year formed
- 1999
- State of legal domicile
- ID
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGG SMITH | President Officer | 6 | $0 |
| LISA SMITH | Vice President Officer | 4 | $0 |
| ROBERT BECKWITH | Secretary Officer | 3 | $0 |
| KATHY RODREQUEZ | Treasurer Officer | 3 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGG SMITH | President Officer | 6 | $0 |
| LISA SMITH | Vice President Officer | 4 | $0 |
| ROBERT BECKWITH | Secretary Officer | 3 | $0 |
| KATHY RODREQUEZ | Treasurer Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 2845 HOLLY PL, IDAHO FALLS, ID 83402-4631
- Principal officer (990 for 2024)
- GREGG SMITH, 2845 HOLLY PLACE, IDAHO FALLS, ID 83402
- Signed the 990
- GREGG SMITH, President
- Phone
- (702) 372-7758
- Website
- NORTHAMERICANBREWERS.ORG
- Return prepared by
- RUDD & COMPANY PLLC
Mission
EDUCATION TOWARD RESPONSIBLE USE OF ALCOHOLIC BEVERAGES VIA COMMUNITY EVENTS. THE EVENTS ARE RUN ENTIRELY BY VOLUNTEERS WITH MOST SUPPLIES DONATED TO MAXIMIZE PROCEEDS GRANTED TO OTHER 501c3 PARTNERS.
Program accomplishments
- ORGANIZED AND CONDUCTED THE NORTH AMERICAN BEER AWARDS, A HIGHLY RESPECTED FORMAL COMPETITION OF CRAFT BEERS PRODUCED IN NORTH AMERICA. THERE WERE NEARLY 1,400 ENTRIES JUDGED BY QUALIFIED VOLUNTEER JUDGES. THE EVENT GENERATES PUBLICITY FOR QUALITY BREWING AND FOR THE MOUNTAIN BREWERS BEER FEST.Expenses $100,779 · revenue $80,349
- ORGANIZED AND CONDUCTED THE ANNUAL MOUNTAIN BREWERS BEER FEST TO PROMOTE AN APPRECIATION OF QUALITY AND CRAFT TRADITION IN BREWING. APPROXIMATELY 6,700 PEOPLE WERE INVOLVED AS PATRONS OR VOLUNTEERS. VOLUNTEERS WERE RECRUITED FROM 501c3 ORGANIZATIONS, TO WHICH EVENT PROCEEDS WERE DISTRIBUTED. THE FEST IS A MAJOR PUBLIC RELATIONS EVENT FOR THE PARTICIPATING CHARITIES.Expenses $72,403 · grants $6,050 · revenue $116,173
- ORGANIZED A FUND RAISING CAMPAIGN WHICH A BEER IS BREWED AND SOLD WHERE ALL PROCEEDS ARE DONATED FOR SCHOLARSHIPS TO USS IDAHO (SSN 799) CREW.Expenses $4,129 · revenue $9,322
- ORGANIZED, PROMOTED AND CONDUCTED THE ANNUAL ZOO BREW PROMOTING LOCAL CRAFT BREWERS AND SUPPORTING THE LOCAL ZOO. ALL PROCEEDS ARE RECEIVED BY THE ZOO.Expenses $1,657
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 | Not 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
- 84-1394638
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $311,872
- Income (IRS master file)
- $228,937
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $228,937 | $189,688 | $311,872 | IRS |
| 990 | December 2023 | $0 | $0 | $0 | XML |
| 990 | December 2022 | $220,917 | $221,100 | $218,968 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 84-1394638).
Questions about NORTH AMERICAN BREWERS ASSOCIATION INC
- What is the EIN of NORTH AMERICAN BREWERS ASSOCIATION INC?
- The employer identification number (EIN) of NORTH AMERICAN BREWERS ASSOCIATION INC is 84-1394638.
- Is NORTH AMERICAN BREWERS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to NORTH AMERICAN BREWERS ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH AMERICAN BREWERS ASSOCIATION INC 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 NORTH AMERICAN BREWERS ASSOCIATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH AMERICAN BREWERS ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NORTH AMERICAN BREWERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names GREGG SMITH.
- Who are the officers and directors of NORTH AMERICAN BREWERS ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does NORTH AMERICAN BREWERS ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $228,937, expenses of $189,688 and total assets of $311,872 at year end.
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