2024-11-13T21:18:33-06:00 2023-12-31 350921680 CROWE LLP 575 MARKET STREET SUITE 3300 SAN FRANCISCO CA 941055829 990 2023-01-01 941066489 CALIFORNIA BEER & BEVERAGE DISTRIBUTORS CALI 9164415402 1415 L STREET 250 SACRAMENTO CA 95814 VICTORIA G HORTON PRESIDENT/CEO 9164415402 2024-11-13 1 0 DIANE KIRMACI P10578407 4155761100 2024-11-12 2023 2024-10-15 13:58:12Z VICTORIA G HORTON 1415 L STREET 250 SACRAMENTO CA 95814 2939912 0 X WWW.CBBD.COM X 1947 CA SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY. 5 5 3 5 0 0 0 0 2617730 2834367 33327 105545 0 0 2651057 2939912 32077 56072 0 0 1451473 1503313 0 0 0 1018407 929460 2501957 2488845 149100 451067 6175576 6445887 794154 613398 5381422 5832489 CALIFORNIA BEER AND BEVERAGE DISTRIBUTORS (CBBD) SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY. 0 0 THE ASSOCIATION MAINTAINS EDUCATIONAL PROGRAMS, A REGULATORY AFFAIRS PROGRAM, LEGISLATIVE REPRESENTATION, AND AN ANNUAL TRADE SHOW/CONVENTION IN ORDER TO MAINTAIN PROFESSIONALISM WITHIN THE INDUSTRY, FOSTER COOPERATION WITH GOVERNMENTAL REGULATORY AGENCIES AND EDUCATE THE PUBLIC. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 3 1 1 1 0 0 0 0 0 0 0 X 5 5 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X LEE-ANNE WEBSTER 9164415402 1415 L STREET 250 SACRAMENTO CA 95814 JOHN AMENDOLA CHAIRMAN 1.00 X X 0 0 0 STEVEN S SOURAPAS VICE CHAIRMAN 1.00 X X 0 0 0 THOMAS AREYES CHIEF FINANCIAL OFFICER/SECRETARY 1.00 X X 0 0 0 SCOTT COOPER DIRECTOR 1.00 X 0 0 0 JASON MUSSETTER DIRECTOR 1.00 X 0 0 0 VICTORIA G HORTON PRESIDENT/CEO 40.00 X 588445 0 93915 REBECCA K STOLBERG VICE PRESIDENT 40.00 X 206809 0 93262 RHONDA K STEVENSON SR. DIR. OF MARKETING & PUBLIC AFFAIRS 40.00 X 187908 0 89389 LEE-ANNE WEBSTER SR. DIR. FISCAL & OFFICE OPERATIONS 40.00 X 133061 0 49675 1116223 0 326241 4 0 1 0 0 MEMBERSHIP DUES 900099 2833767 2833767 CONVENTION REVENUE 541800 600 600 2834367 105545 105545 2939912 2834367 0 105545 56072 682360 514102 162977 88868 55006 181343 71194 74460 104580 1936 66106 119770 47665 48389 20274 16334 DUES AND SUBSCRIPTIONS 63017 COMMUNITY AFFAIRS 50682 PRINTING & PUBLICATION 26408 FEDERAL PROXY TAXES 20000 17302 2488845 5649517 6073453 350 62144 38108 236955 195680 56349 41275 407216 293051 6175576 6445887 360263 298273 433891 315125 794154 613398 X 3285879 3808488 2095543 2024001 5381422 5832489 6175576 6445887 451067 0 X 0 1 X 1 0 74460 0 0 0 2854637 74460 194143 268603 75552 118591 74460 PART I-A, LINE 1: CALIFORNIA BEER AND BEVERAGE DISTRIBUTORS (CBBD) SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY. 46457 34097 12360 163018 142838 20180 27480 18745 8735 41275 LEASE 315125 315125 X 3010464 70552 70552 2939912 0 2939912 2554245 65400 65400 2488845 0 2488845 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, AND CALIFORNIA REVENUE AND TAX CODE 23701(E), EXCEPT WITH RESPECT TO ANY UNRELATED BUSINESS INCOME (UBI). THE ORGANIZATION HAS ELECTED TO PAY A "PROXY" TAX ON ITS LOBBYING EXPENSES AS DEFINED IN THE INTERNAL REVENUE CODE. PROXY TAX EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022 TOTALED $20,000 AND $20,000 RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBES RECOGNITION THRESHOLDS AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TAX BENEFITS WILL BE RECOGNIZED ONLY IF A TAX POSITION IS MORE-LIKELY-THAN-NOT SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE ORGANIZATION HAS CONCLUDED THAT THEY ARE UNAWARE OF ANY TAX BENEFITS OR LIABILITIES TO BE RECOGNIZED AT DECEMBER 31, 2023 OR 2022. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE ORGANIZATION HAS NO AMOUNTS ACCRUED FOR INTEREST OR PENALTIES FOR THE YEARS ENDED DECEMBER 31, 2023 OR 2022. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COMMUNITY AFFAIRS FUND REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: COMMUNITY AFFAIRS FUND EXPENSE 1 CALIFORNIA ISSUES FORUM 1121 L STREET STE 211 SACRAMENTO CA 95814 010595129 501(C)(4) 6072 0 ANNUAL SPONSORSHIP SPEAKER 2023 INAUGURAL FUND 1017 L STREET PMB 292 SACRAMENTO CA 95814 944020370 501(C)(4) 25000 0 ANNUAL SPONSORSHIP CALIFORNIA LEGISLATIVE BLACK CAUCUS POLICY INSTITUTE 1017 L STREET PMB 292 SACRAMENTO CA 95814 263911734 501(C)(3) 20000 0 ANNUAL SPONSORSHIP 1 2 PART I, LINE 2: AMOUNTS REPORTED ARE FOR SPONSORSHIPS FOR SPECIFIC EVENTS. FUNDS WERE USED TO PUT ON THESE EVENTS. X X 1 1 X 0 0 0 VICTORIA G HORTON PRESIDENT/CEO 586315 0 0 0 2130 0 65979 0 27936 0 682360 0 0 0 REBECCA K STOLBERG VICE PRESIDENT 206809 0 0 0 0 0 66000 0 27262 0 300071 0 0 0 RHONDA K STEVENSON SR. DIR. OF MARKETING & PUBLIC AFFAI 187908 0 0 0 0 0 65979 0 23410 0 277297 0 0 0 LEE-ANNE WEBSTER SR. DIR. FISCAL & OFFICE OPERATIONS 133061 0 0 0 0 0 30998 0 18677 0 182736 0 0 0 FIRST-CLASS OR CHARTER TRAVEL FIRST CLASS TRAVEL IS PROVIDED TO THE OFFICERS ON A PERIODIC BASIS WHEN BUSINESS TRAVEL IS REQUIRED OR LONGER FLIGHTS. THIS BENEFIT IS NOT TREATED AS TAXABLE COMPENSATION. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES GYM MEMBERSHIP WAS PROVIDED TO VICTORIA HORTON. THIS BENEFIT WAS TREATED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 2 STEVEN SOURAPAS AND THOMAS REYES - BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPRISED SOLELY OF CALIFORNIA-BASED BEER AND BEVERAGE DISTRIBUTORS. THE CORPORATION HAS TWO CLASSES OF MEMBERSHIP; VOTING MEMBERS AND NON-VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A BOARD OF DIRECTORS SECTION 1. BOARD NUMBER AND COMPOSITION A. BOARD POWERS AND SIZE 1. THE POWERS OF THIS CORPORATION SHALL BE VESTED IN A BOARD OF DIRECTORS. 2. THE BOARD OF DIRECTORS SHALL BE COMPRISED OF NOT MORE THAN SIX (6) MEMBERS. THE PRESIDENT/CEO OF THE CORPORATION SHALL SERVE AS AN EX OFFICIO MEMBER OF THE BOARD WITHOUT THE RIGHT TO VOTE AND SHALL NOT BE COUNTED FOR PURPOSES OF ESTABLISHING A QUORUM. B. OFFICERS AND DIRECTORS 1. OFFICERS OFFICERS SHALL BE COMPRISED OF THE IMMEDIATE PAST CHAIR, CHAIR, PRESIDENT/CEO, VICE CHAIR AND CHIEF FINANCIAL OFFICER/SECRETARY. 2. MEMBER DIRECTORS TWO (2) MEMBER DIRECTORS SHALL SERVE ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE COPY OF THE RETURN PROVIDED BY THE PAID TAX PREPARER IN DETAIL, THE BOARD OF DIRECTORS WERE THEN GIVEN A COPY OF FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICTS OF INTEREST MAY ARISE OVER FIDUCIARY OR POLICY MATTERS BEFORE THE BOARD OF DIRECTORS. THE CHAIR OF THE BOARD OR OTHER PRESIDING OFFICER, AT A MEETING WHEREIN A CONFLICT OF INTEREST ARISES, MAY DETERMINE THAT A DIRECTOR(S) HAS A CONFLICT OF INTEREST AND MAY REQUEST THE DIRECTOR(S) TO RESCUE HIM OR HERSELF WHILE THE ISSUE IS BEING DISCUSSED AND/OR VOTED ON. IN ANY INSTANCE WHERE A DIRECTOR HAS A CONFLICT OF INTEREST, IT IS INCUMBENT UPON THE DIRECTOR TO DISCLOSE THE CONFLICT TO THE BOARD TO RESCUE HIM OR HERSELF FROM DISCUSSING AND/OR VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A COMPENSATION FOR CBBD'S PRESIDENT IS DETERMINED AND APPROVED BY THE CBBD BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVE A PERCENTAGE INCREASE FOR THE NEXT FISCAL YEAR BASED ON CURRENT WAGE. CBBD'S CHAIR PROVIDES A MEMO TO CONFIRM BOARD ACTIONS. OFFICIALLY COMPARABILITY DATA IS NOT USED AT THIS TIME. LINE 15B COMPENSATION FOR THE VICE PRESIDENT IS DETERMINED BY THE PRESIDENT IN ACCORDANCE WITH THE YEARLY BUDGET PROVIDED BY THE BOARD OF THE DIRECTORS. THE ORGANIZATION DID NOT COMPENSATE ANY OF ITS OTHER OFFICERS OR KEY EMPLOYEES DURING THE TAX YEAR. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.