2025-10-10T18:55:25+00:00 2024-12-31 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2024-01-01 941066489 California Beer & Beverage Distributors CALI 9164415402 1415 L Street 250 Sacramento CA 95814 Victoria G Horton President/CEO 9164415402 2025-10-11 true true Diane Kirmaci P01578407 4155761100 2025-10-11 2024 2025-03-06 01:10:19Z Victoria G Horton 1415 L Street 250 Sacramento CA 95814 3225031 false X www.cbbd.com X 1947 CA SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY ISSUES. 5 5 4 5 0 0 0 2834367 2985601 105545 239430 0 0 2939912 3225031 56072 47301 0 1503313 1611720 0 0 0 929460 1789710 2488845 3448731 451067 -223700 6445887 6143043 613398 534254 5832489 5608789 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. false false 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 false false true false true false false false false false true false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false true 4 0 true 4 true true true false false false false false false false X 5 5 true false false false true true false true true false false false true true true true true true false false false false CA X LEE-ANNE WEBSTER 9164415402 1415 L STREET SUITE 250 Sacramento CA 95814 John Amendola Chairman 1.0 X X 0 0 0 Steven S Sourapas Vice Chairman 1.0 X X 0 0 0 Thomas A Reyes Chief Financial Officer/Secretary 1.0 X X 0 0 0 JASON MUSSETTER DIRECTOR 1.0 X 0 0 0 Scott Cooper Director 1.0 X 0 0 0 Victoria G Horton President/CEO 40.0 X 618734 0 98098 Lee-Anne Webster Sr. Dir. Fiscal & Office Operations 40.0 X 137230 0 55841 Rebecca K Stolberg Vice President 40.0 X 220398 0 97751 Rhonda K Stevenson Sr. Dir. of Marketing & Public Affairs 40.0 X 202282 0 94132 1178644 0 345822 4 false true false Morgan Lewis LLP PO Box 846066 Los Angeles CA 900846066 Legal Services 787449 1 0 MEMBERSHIP DUES 900099 2966051 2966051 Convention Revenue 541800 19550 19550 0 0 0 0 2985601 239430 239430 0 0 0 0 0 0 0 0 0 0 3225031 2985601 0 239430 47301 716832 567139 173363 96560 57826 907722 74305 97062 108094 250 76675 120375 61514 129147 20765 16844 Dues and Subscriptions 61996 State Issues PAC contributions 39000 PRINTING AND PUBLICATION 29773 FEDERAL PROXY TAXES 28000 18188 3448731 6073453 5893622 0 0 0 38108 51794 236955 216445 41275 20510 0 0 293051 177117 6445887 6143043 298273 342130 0 315125 192124 613398 534254 X 3808488 3597451 2024001 2011338 5832489 5608789 6445887 6143043 -223700 0 X false true true false 97062 0 false false false 3034144 97062 118591 215653 0 118591 97062 Schedule C, Part I-A, Line 1 Description of Political Activities CALIFORNIA BEER AND BEVERAGE DISTRIBUTORS (CBBD) SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTIONS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY. 46457 38743 7714 163018 150222 12796 27480 27480 0 20510 Federal Income Taxes Lease 192124 192124 X 3293124 68093 68093 3225031 0 0 3225031 3539731 91000 91000 3448731 0 0 3448731 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2024 and 2023 totaled $28,000 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, 2024 or 2023. 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, 2024 or 2023. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COMMUNITY AFFAIRS FUND REVENUE - 68093 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COMMUNITY AFFAIRS FUND EXPENSE - 91000 true California Issues Forum 1121 L STREET STE 211 SACRAMENTO CA 95814 010595129 501(C)(4) 30000 ANNUAL SPONSORSHIP 0 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds AMOUNTS REPORTED ARE FOR SPONSORSHIPS FOR SPECIFIC EVENTS. FUNDS WERE USED TO PUT ON THESE EVENTS. X X true true X false false false Victoria G Horton President/CEO 616604 0 0 0 2130 0 69000 0 29098 0 716832 0 0 0 Lee-Anne Webster Sr. Dir. Fiscal & Office Operations 137230 0 0 0 0 0 35363 0 20478 0 193071 0 0 0 Rhonda K Stevenson Sr. Dir. of Marketing & Public Affairs 202282 0 0 0 0 0 69000 0 25132 0 296414 0 0 0 Rebecca K Stolberg Vice President 220398 0 0 0 0 0 69000 0 28751 0 318149 0 0 0 Schedule J, Part I, Line 1a 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. Schedule J, Part I, Line 1a 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, Line 15b COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES CBBD does not compensate any other officers or key employees. Therefore, this question has intentionally been answered "no" in accordance with the form 990 instructions. Form 990, Part VI, Line 15a COMPENSATION OF TOP MANAGEMENT OFFICIAL Compensation for CBBD's president is established and approved by the Board of Directors. Annual adjustments are based on a percentage increase from the current salary. The Board Chair documents these decisions in a formal memorandum. At this time, comparability data is not utilized in the compensation process. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEVEN SOURAPAS AND THOMAS REYES - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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 recuse 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 recuse him or herself from discussing and/or voting on the matter. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) section 6104. These documents are not available to the public at this time.