TY 2023 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)
HUNTER JEROME PRESIDENT	0.00	0
DAN SMITH DIRECTOR	1.00	0
JOAN BACKES TREASURER	2.00	5,200
PHIL RING DIRECTOR	1.00	0
BOB SHOWALTER DIRECTOR	1.00	0
RYAN BERGSETH DIRECTOR	1.00	0
DUSTIN WALD VICE PRESIDENT	1.00	0
JANET SEAWORTH EXECUTIVE DIRECTOR	20.00	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

HUNTER JEROME

PRESIDENT

0.00

DAN SMITH

DIRECTOR

1.00

JOAN BACKES

TREASURER

2.00

5,200

PHIL RING

DIRECTOR

1.00

BOB SHOWALTER

DIRECTOR

1.00

RYAN BERGSETH

DIRECTOR

1.00

DUSTIN WALD

VICE PRESIDENT

1.00

JANET SEAWORTH

EXECUTIVE DIRECTOR

20.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

NORTH DAKOTA BEER WHOLESALERS ASSOC

Employer identification number

45-0258082

Return Reference	Explanation
General explanation attachment	THE FORM 990-EZ IS FILED ON THE EXTENDED DUE DATE; HOWEVER AN EXTENSION WAS NOT FILED. THE PRIOR TAX PREPARATION FIRM HAD PREVIOUSLY FILED AN EXTENSION EVERY YEAR, HOWEVER FOR 2023, THE PRIOR TAX PREPARER DID NOT FILE AN EXTENSION BECAUSE THEY DECIDED TO CEASE FORM 990 PREPARATION FOR THIS ASSOCIATION. THE ASSOCIATION WAS NOT AWARE OF THIS DECISION UNTIL OCTOBER 2024, WHEN THEY INQUIRED AS TO THE STATUS OF THE EXTENDED FORM 990-EZ PREPARATION. AT THIS POINT THE ASSOCIATION ENGAGED A NEW TAX PREPARER, WHO HAS PREPARED THE 2023 FORM 990-EZ AND WILL CONTINUE TO WORK WITH THE ASSOCIATION TO ENSURE EXTENSIONS ARE FILED WHEN NEEDED AND THE FORM 990-EZ IS FILED ON TIME. WE ARE AWARE THAT FILING A FORM 990-EZ LATE WITHOUT AN EXTENSION MAY INCUR SUBSTANTIAL PENALTIES. WE REQUEST THAT YOU CONSIDER ABATING THESE PENALTIES. THE ASSOCIATION WAS NOT AWARE THAT THE EXTENSION WAS NOT FILED, AND DUE TO A LACK OF COMMUNICATION FROM THE PRIOR TAX PREPARER, TIMELY FILING WAS NOT MADE. THIS IS THE FIRST AND ONLY TIME THAT THE ASSOCIATION HAS FILED THE FORM 990-EZ LATE, AND WE ARE DETERMINED THAT THIS ERROR WILL NOT RECUR. WE APPRECIATE YOUR CONSIDERATION OF THE REQUESTED ABATEMENT.
Description of other expenses Part I line 16	DESCRIPTION AMOUNTLICENSES AND TAXES 35TREASURERS BOND 121ADVERTISING 231GIFTS AND DONATIONS 400LIABILITY INSURANCE 2,002TRAVEL 4,904CONVENTION EXPENSE 15,728PROMOTION, EDUCATION EXPENSES 4,035LEGISLATIVE EXPENSE 432DUES AND SUBSCRIPTIONS 763

Return Reference

Explanation

General explanation attachment

THE FORM 990-EZ IS FILED ON THE EXTENDED DUE DATE; HOWEVER AN EXTENSION WAS NOT FILED. THE PRIOR TAX PREPARATION FIRM HAD PREVIOUSLY FILED AN EXTENSION EVERY YEAR, HOWEVER FOR 2023, THE PRIOR TAX PREPARER DID NOT FILE AN EXTENSION BECAUSE THEY DECIDED TO CEASE FORM 990 PREPARATION FOR THIS ASSOCIATION. THE ASSOCIATION WAS NOT AWARE OF THIS DECISION UNTIL OCTOBER 2024, WHEN THEY INQUIRED AS TO THE STATUS OF THE EXTENDED FORM 990-EZ PREPARATION. AT THIS POINT THE ASSOCIATION ENGAGED A NEW TAX PREPARER, WHO HAS PREPARED THE 2023 FORM 990-EZ AND WILL CONTINUE TO WORK WITH THE ASSOCIATION TO ENSURE EXTENSIONS ARE FILED WHEN NEEDED AND THE FORM 990-EZ IS FILED ON TIME. WE ARE AWARE THAT FILING A FORM 990-EZ LATE WITHOUT AN EXTENSION MAY INCUR SUBSTANTIAL PENALTIES. WE REQUEST THAT YOU CONSIDER ABATING THESE PENALTIES. THE ASSOCIATION WAS NOT AWARE THAT THE EXTENSION WAS NOT FILED, AND DUE TO A LACK OF COMMUNICATION FROM THE PRIOR TAX PREPARER, TIMELY FILING WAS NOT MADE. THIS IS THE FIRST AND ONLY TIME THAT THE ASSOCIATION HAS FILED THE FORM 990-EZ LATE, AND WE ARE DETERMINED THAT THIS ERROR WILL NOT RECUR. WE APPRECIATE YOUR CONSIDERATION OF THE REQUESTED ABATEMENT.

Description of other expenses Part I line 16

DESCRIPTION AMOUNTLICENSES AND TAXES 35TREASURERS BOND 121ADVERTISING 231GIFTS AND DONATIONS 400LIABILITY INSURANCE 2,002TRAVEL 4,904CONVENTION EXPENSE 15,728PROMOTION, EDUCATION EXPENSES 4,035LEGISLATIVE EXPENSE 432DUES AND SUBSCRIPTIONS 763

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2	5,000
3	Membership dues and assessments .............................	3	123,981
4	Investment income ....................................	4
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b
c	Less: direct expenses from gaming and fundraising events ...	6c
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	128,981

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	121,350
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	28,651
17	Total expenses. Add lines 10 through 16 .................	17	150,001

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-21,020
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	33,522
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	12,502

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? EDUCATE MEMBERSPUBLIC ON THE INDUSTRY
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 ANNUAL CONVENTION/SEMINAR FOR NORTH DAKOTA BEER WHOLESALERS (Grants $ ) If this amount includes foreign grants, check here ...			28a	15,728
29 (Grants $ ) If this amount includes foreign grants, check here ...			29a
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	15,728

Sign Here

	Signature of officer	Date

	Type or print name and title

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures