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Passes our checks

North American Brewers Association Inc

EIN 84-1394638 · Idaho Falls, ID

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong95 out of 100GovernanceWeak41 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$228,937
Spending
$189,688
Spent on programs
94%
Reserves
19.7 months of spending
Largest source of income
fees for its services, 90%
Employees
0
Volunteers
160

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 95 out of 100. Higher than 80% of charities in its peer group (education, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 19.7 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 17% of income.

  • Income trend

    10 of 15

    Income fell 4% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 41 out of 100. Higher than 17% of charities in its peer group (education, under $250k).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $100,779 spent. 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.
  2. $72,403 spent. 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.
  3. $4,129 spent. 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.
  4. $1,657 spent. ORGANIZED, PROMOTED AND CONDUCTED THE ANNUAL ZOO BREW PROMOTING LOCAL CRAFT BREWERS AND SUPPORTING THE LOCAL ZOO. ALL PROCEEDS ARE RECEIVED BY THE ZOO.
  5. IN 2019 THE NABA SPONSORED SCHOLARSHIPS AT THE AACCI FOUNDATION (501(c)(3) EIN 41-0777936) FOR STUDENTS PURSUING STUDIES OF THE BREWING ARTS AND SCIENCES. THE NABA INTENDS TO FUND SCHOLARSHIPS ANNUALLY. DUE TO COVID AND DISRUPTIONS IN THE ACTIVITIES OF NABA, NO SCHOLARSHIPS HAVE BEEN FUNDED THE LAST TWO YEARS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

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