2023-06-09T14:57:12-05:00 2022-12-31 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2022-01-01 010788905 MASTER BREWERS ASSOCIATION OF THE AMERICAS INC MAST 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 AMY HOPE EXECUTIVE VP 6514547250 2023-06-06 1 AMY HOPE 999009999 0 ASHLEY REHN CPA P00965922 6514267000 2023-06-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z AMY HOPE 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 1970607 0 X WWW.MBAA.COM X 1887 MN TO ASSIST THE BREWING INDUSTRY TO CONTINUALLY IMPROVE THEIR PROCESS AND PRODUCTS BY PROVIDING AND COMMUNICATING TECHNICAL INFORMATION, AND INNOVATION, THROUGH THE PROVISION OF PROFESSIONAL DEVELOPMENT AND SUPPORT. 38 38 0 196 0 0 145900 209763 1382452 1451701 187912 175084 133147 72279 1849411 1908827 16994 22695 0 0 0 0 0 0 0 1507354 1720987 1524348 1743682 325063 165145 6464686 5746566 1223460 1279725 5241226 4466841 TO ASSIST THE BREWING INDUSTRY TO CONTINUALLY IMPROVE THEIR PROCESS AND PRODUCTS BY PROVIDING AND COMMUNICATING TECHNICAL INFORMATION, AND INNOVATION, THROUGH THE PROVISION OF PROFESSIONAL DEVELOPMENT AND SUPPORT. 0 0 639700 22695 610484 MEMBER SERVICES PROVIDE INTERACTION TO OVER 5,000 INDIVIDUALS INVOLVED WITHIN THE BREWING INDUSTRY. 290397 0 402285 THE ANNUAL MEETING IS ATTENDED BY BOTH MEMBERS AND THE GENERAL PUBLIC. PROVIDES A PROGRAM TO EDUCATE THOSE WHO WORK WITH BEER ON A VARIETY OF ASPECTS. 290001 0 308704 SHORT COURSES PROMOTE THE TRAINING OF COMPETENT PRODUCTION AND TECHNICAL PERSONNEL OF THE BREWING INDUSTRY. 174201 0 202507 174201 202507 1394299 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 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 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 38 38 0 1 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X MASTER BREWERS ASSOCIATION OF THE AMERICAS INC 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 X ANDY TVEEKREM PAST PRESIDENT 0.50 X X 0 0 0 DOUG WILSON PRESIDENT 0.50 X X 0 0 0 LAUREN N TORRES 1ST VP 0.50 X X 0 0 0 MOLLY BROWNING 2ND VP 0.50 X X 0 0 0 BRIAN FAIVRE TREASURER 0.50 X X 0 0 0 JOHN MALLETT - ENDED 11122 PAST PRESIDENT 1.50 X X 0 0 0 MICHAEL BOWEN GOVERNOR 0.50 X 0 0 0 ANNA SAULS GOVERNOR 0.50 X 0 0 0 SYLVAIN GABORIAU GOVERNOR 0.50 X 0 0 0 JENS VOIGT GOVERNOR 0.50 X 0 0 0 BRIAN SULLIVAN GOVERNOR 0.50 X 0 0 0 STEVE BRADT GOVERNOR 0.50 X 0 0 0 ALEC J MULL GOVERNOR 0.50 X 0 0 0 STEVE FRAZIER GOVERNOR 0.50 X 0 0 0 JASPER AKERBOOM GOVERNOR 0.50 X 0 0 0 DIRK LOEFFLER GOVERNOR 0.50 X 0 0 0 JOE WALTS GOVERNOR 0.50 X 0 0 0 VILIJA T BIZINKAUSKAS GOVERNOR 0.50 X 0 0 0 RICHARD W ELLIS GOVERNOR 0.50 X 0 0 0 JEFFREY M EATON JR GOVERNOR 0.50 X 0 0 0 BRYNN DONALDSON GOVERNOR 0.50 X 0 0 0 ROBERT HUNTER GOVERNOR 0.50 X 0 0 0 TIM O'LEARY GOVERNOR 0.50 X 0 0 0 JOE CASEY GOVERNOR 0.50 X 0 0 0 NICHOLAS FUNNELL GOVERNOR 0.50 X 0 0 0 IAN JOHNSON GOVERNOR 0.50 X 0 0 0 THOMAS L KEHOE JR GOVERNOR 0.50 X 0 0 0 DANIEL LEE YARNALL GOVERNOR 0.50 X 0 0 0 SHAYE HOLDEWAY GOVERNOR 0.50 X 0 0 0 JOEL MOORE GOVERNOR 0.50 X 0 0 0 WILLIAM CROMIE GOVERNOR 0.50 X 0 0 0 JEFF GUNN GOVERNOR 0.50 X 0 0 0 FLORIAN KUPLENT GOVERNOR 1.50 X 0 0 0 JACE K MARTI GOVERNOR 2.50 X 0 0 0 MATTHEW HALL GOVERNOR 3.50 X 0 0 0 TIM SCHWARTZ GOVERNOR 4.50 X 0 0 0 WILLIAN SILVA GOVERNOR 5.50 X 0 0 0 PETER WATTS GOVERNOR 6.50 X 0 0 0 AMY HOPE EXECUTIVE VP 10.00 X 0 0 0 0 0 0 0 0 0 0 SCIENTIFIC SOCIETIES 3352 SHERMAN COURT SUITE 202 ST PAUL MN 55121 REIMBURSED COSTS FOR MANAGEMENT SERVICES 833352 1 53620 156143 209763 MEMBERSHIP DUES 541900 610484 610484 ANNUAL MEETING 541900 402285 402285 SHORT COURSES 611430 308704 308704 QUALIFIED SPONSORSHIP 541900 62700 62700 ADVERTISING 541800 16750 16750 50778 50778 1451701 175084 175084 1820 1820 132239 61780 70459 70459 1908827 1523980 0 175084 22695 22695 833352 730477 102875 5349 5349 14901 14901 14019 14019 100894 100894 21931 21931 49545 22385 27160 2816 2816 409 409 150000 150000 34496 32015 2481 378575 378575 1656 1656 MEMBERSHIP RETENTION 48255 48255 64789 36663 28126 1743682 1394299 349383 0 227659 12234 623199 768896 31953 36942 27399 0 35285 47489 5519191 4881005 6464686 5746566 151314 182869 354901 498066 717245 598790 1223460 1279725 X 5168342 4260509 72884 206332 5241226 4466841 6464686 5746566 165145 -939530 0 X 0 1 X 1 0 X 36080 27844 155707 145900 209763 575294 1945240 2121710 1224078 1560223 1585760 8437011 1981320 2149554 1379785 1706123 1795523 9012305 0 0 0 9012305 88245 131936 105631 187912 175084 688808 88245 131936 105631 187912 175084 688808 2069565 2281490 1485416 1894035 1970607 9701113 0.92900 0.94090 0.07100 0.05910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 129999 4999 125000 0.00000 1.00000 0.00000 0 0 0 X 1017058 -939531 -939531 1956589 14019 -61780 -47761 1908828 1791443 61780 61780 1729663 14019 14019 1743682 PART IV, LINE 2B: THE ASSOCIATION ENTERED INTO AN AGREEMENT WITH CERTAIN DISTRICTS WITH THE SAME MISSION TO BE THEIR FISCAL AGENT. THE ASSOCIATION RECEIVES AND DISBURSES FUNDS ON BEHALF OF THESE DISTRICTS. THE EXCESS OF RECEIPTS OVER DISBURSEMENTS IS REPORTED AS A LIABILITY ON THE BALANCE SHEET. PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -61,780. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 61,780. FORM 990, PART X THE ASSOCIATION ADOPTED THE PROVISIONS OF ACCOUNTING STANDARDS UPDATE (ASU) 2016-02, LEASES (TOPIC 842), USING THE MODIFIED RETROSPECTIVE APPROACH WITH JANUARY 1, 2022, AS THE DATE OF INITIAL ADOPTION. AS THE ASSOCIATION HAS NO LEASES, THE ADOPTION OF THE NEW STANDARD DID NOT IMPACT ON THE ASSOCIATION'S NET INCOME AND HAD NO IMPACT ON CASH FLOWS. 1 AWARDS & SCHOLARSHIPS 8 22695 0 N/A N/A PART I, LINE 2: THE GRANT PROCESS IS A COMPETITIVE PROCESS REQUIRING A COMPLETE APPLICATION AND FACULTY RECOMMENDATION WHICH ARE ALL REVIEWED BY EACH OF THE AWARD COMMITTEES. 0 0 0 0 0 0 0 0 0 PART VII, SECTION A, LINE 5 MANAGEMENT FUNCTIONS, OTHER THAN THOSE OF THE GOVERNING BODY, ARE PROVIDED BY THE SCIENTIFIC SOCIETIES, WHICH COLLECTIVELY REFERS TO TWO CHARITABLE NONPROFIT ORGANIZATIONS (CEREALS & GRAINS ASSOCIATION AND THE AMERICAN PHYTOPATHOLOGICAL SOCIETY). COSTS ARE ALLOCATED TO THE ORGANIZATION BASED ON LABOR REPORTS AND OTHER DATA. THESE REIMBURSED COSTS COVER THE SERVICES PROVIDED BY THE ORGANIZATION'S EXECUTIVE VP. THE EXECUTIVE VP IS COMPENSATED BY THE SCIENTIFIC SOCIETY ORGANIZATIONS AS REPORTED ON THEIR RESPECTIVE FORMS 990. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF GOVERNORS IN THE MANAGEMENT OF THE AFFAIRS OF THE ASSOCIATION DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF GOVERNORS, SUBJECT AT ALL TIMES TO THE BYLAWS OF THE ASSOCIATION, AND THE PRIOR RESOLUTIONS, REGULATIONS AND DIRECTIVES ISSUED, ADOPTED OR PROMULGATED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT FUNCTIONS, OTHER THAN THOSE OF THE GOVERNING BODY, ARE PROVIDED BY THE SCIENTIFIC SOCIETIES, WHICH COLLECTIVELY REFERS TO TWO CHARITABLE NONPROFIT ORGANIZATIONS (CEREALS & GRAINS ASSOCIATION AND THE AMERICAN PHYTOPATHOLOGICAL SOCIETY). COSTS ARE ALLOCATED TO THE ORGANIZATION BASED ON LABOR REPORTS AND OTHER DATA. THESE REIMBURSED COSTS COVER THE SERVICES PROVIDED BY THE ORGANIZATION'S EXECUTIVE VP. THE EXECUTIVE VP IS COMPENSATED BY THE SCIENTIFIC SOCIETY ORGANIZATIONS AS REPORTED ON THEIR RESPECTIVE FORMS 990. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE 4 CATEGORIES OF MEMBERSHIP - PROFESSIONAL, RETIREE, HONORARY LIFE, AND STUDENT. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP VOTES ON THE INCOMING BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE MAJOR DECISIONS IMPACTING THE ORGANIZATIONAL STRUCTURE NEED TO BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION. ONCE THE TREASURER'S REVIEW IS COMPLETE, THE 990 IS PLACED ON THE INTERNAL BOARD WEBSITE FOR REVIEW. EACH VOTING MEMBER IS REQUESTED TO REVIEW THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD MEMBERS DISCUSS THE CONFLICT OF INTEREST POLICY PRIOR TO SIGNING THE CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE MANAGEMENT AGREEMENT WITH THE SCIENTIFIC SOCIETIES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS THEIR BYLAWS, STRATEGIC PLAN AND OTHER INFORMATION AVAILABLE ON THEIR WEBSITE. PUBLIC DOCUMENTS WOULD BE AVAILABLE UPON REQUEST.