Page 1 of30 nt- PROCESS DLN: 7 Return of Organizat¡on Exempt From lncome Tax o"',990 qit OMB No. 7545-0047 under section 5o1(c), 527, or 4947(a)(l) of the rnternal Revenue code (except private 2016 foundations) Þ Do not enter social security numbers on this form as it may be made public. Þ Information about Form 990 and its instructions is at www.IRS,oov/fòrm99T, Department of the Treasury lnternal Revenue Service A For the 2016 B Check if applicable: E Address change E M or tax C Name o1-o 12-31-201 organizat¡on A¡4 ER1CAN open to Public Inspectíon ldentlficatlon number D Employ€r BEVERAGE ASSOCIATION 53-0025510 Name change ng E In¡t¡al return E rinat E E Amended return Applicat¡on as Number and 1275 PEN ¡f mail is not AVE NW NO 11OO or town, state or WASHINGTON, DC E to street Telephone number (202 463-672s country, and ZIP or foreign G Gross receipts $ 189,493,733 Name and address of pri SUSAN K NEELY 1275 PENNSYLVANIA AVE NW NO I Tax-exemDt ' J Website: status: l* r-"t LJ 501(c)(3) tYl - H(a) Is this a group return for 11OO s01(c) ( 6 ) <(¡nsert no.) D +g+z(u)(r) o. Z KForm of organ¡zat¡on: M corporat¡on ! rrurt I Assoc¡at¡on n otn"r> nyur M ¡lo Are all subordinates H(c) Group exemption number szt WWW.At4ERIBEV.ORG subordinates? included? H(b) - . LJ yes L_lNo If "No," attach a list. (see instructions) L Year of format¡on: 1921 ) M State of legal dom¡clle: DC ISU 1 Briefly describe the organization,s mission or most signif¡cant activities SEE PAGE 2. PART q.r III. LINE 1 FOR DETAILS. q¡ ql ù # ! if th" organization d¡scontinued its operat¡ons or disposed of more than 25olo ot its net a 3 Number of voting membeis of the governing body (part VI, line la) 4 Number of independent voting members of Ehe governing body (patt VI, line 1b) 5 Total number of indiv¡duals employed in calendar year 2016 (paft V, line 2a) q lglul number of volunteers (estimate if necessary) 7a Total unrelated business revenue from part VIII, column (C), line 12 b Nel unrelated business taxable income from Form 990-T, line 34 33 Prior Year tlr R tr zu k x 16a Professional fundraising fees (Part IX, column (A), line 1le) b Total fundraising expenses (part IX/ column (D), l¡ne 25) >0 17 Other expenses (Part IX, column (A), lines 11a-11d, tlf-z4e) 18 Total expenses. Add lines 13-17 (must equal paft IX, column (A), 19 Revenue less expenses. Subtract l¡ne 1B from line 12 8q, 3î* va 20 Total assets (Part X, line 16) 2t Total liab¡lities (Part X, line 26) 22 Net assets or fund baiances. Subtract line 21 from line Part II Sion 2O 51 6 0 7a 0 0 Current Year c 0 76,522,78r 100,136,188 2,030,681 25,2L7,028 385,1 78 72,5rr 78,938,044 72s,425,727 695,000 695,000 0 0 4,627,202 9,227,3s2 0 0 65,987,458 94,9t5,594 7s,309,66C 104,837,946 3,628,3A4 Bê9¡nning of Current Year Øê ** aX line 25) 30 5 7b , I Contributions and grants (Part VIII, line th) 9 Program service revenue (Part VIII, line 29) 10 Investment ¡ncome (Part VIII, column (A), lines 3, 4, and 7d ) 11 Other revenue (Patt VIII, column (A), lines 5, 6d, 8c, 9c, 1Oc, and 11e) 12 Total revenue-add lines I through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (part IX, column (A). lines 1-3 ) 14 Benefits paid to or for members (paft IX, column (A), line 4) 15 Salaries, other compensation, employee benefits (pad IX, column (A), lines S-10) 4 20,587,7a7 End of Year 43,341,674 67,8s7,O34 9,246,50e 72,087,3s9 34,095,108 55,769,67s Block lfi https ://eup. eps. irs. gov/mef/rdprd/sdi/proxy/printSub t2/1212017 Page 2 of 30 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statemenls, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration oF preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here Date S¡gnature of officer \ v¡nr ru HAMMoND fTvne Paid Preparer Use Only svP AND cFo or prlnt name and tltle Prlnt/Type preparer's name Preparer's slgnature SUBRINA WOOD CPA SUBRINA WOOD CPA Flrm's name Þ CALIBRE CPA GROUP PLLC F¡rm's address Þ'7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA, n tf F¡rm's EIN > Date Check P00365899 47-0900880 Phone no. (202) 331-9880 MD 20814 MY." May the IRS discuss this return with the preparer shown above? (see instruclions) For Paperwork Reduction Act Notice' see the separate instructions. https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub Cat. No. 11282Y nro Form 990 (2016) t2ll2l20t7 Page 3 Form 990 (2016) Part III I Brietly describe Page Statement of Program Serv¡ce Accompl¡shments if Schedule or note to O tn Part of30 2 tr III organizat¡on's m¡ssion THE PURPOSE AND OB]ECTIVES ARE TO UNITE AMERICA'S NON-ALCOHOLIC BEVERAGE COI4PANIES TO ACHIEVE RESPONSIBLE PUBLIC POLICY AND PROMÔTF OUR INDUSTRY'S COMN4TTM ENT TO (^ FRS_ CONqUM ERS AND .ôMMI 2 Did the organization undertake any significant program services dur¡ng the year which were not listed on the prior Form 990 or 990-EZ? If "Yes," describe these new services on Schedule 3 E D¡d the organization cease conducting, or make s¡gnificant changes in how it conducts, any program !v." services? If "Yes," describe these changes on Schedule v"" M ¡¡o O M ¡o O. Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizat¡ons are required Eo report the amount of giants anã allocations Èo others, the toúl uipunr"., and revenue, if any, for each program service repoted. 4a (code ) (Expenses g ¡ncluding grants of g ) (Revenue g THE PURPOSE AND OBJECTIVES ARE TO PRON4OTE THE INTERESTS OF ITS MEN4BERS, RAISE THE STANDARDS OF THE NON-ALCOHOLIC BEVERAGE INDUSTRY AND PROVIDE A FORUN4 FOR THE INDUSTRY IN SERVING THE INTERESTS OF CONSUMERS AND TO REPRESENT THE NON-ALCOHOLIC BEVERAGE INDUSTRY BEFORE THE PUBLIC, ITS INSTITUTIONS AND AGENCIES. 4b (code ) (Expenses g lnclud¡n9 grants of $ ) (Revenue $ 4c (Code: ) (Expenses g ¡ncluding grants of $ ) (Revenue $ 4d Other program services (Describe in Schedule O.) 4e Total (Expenses $ including grants service nses oF g ) (Revenue $ ) Form https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub l2ll2l2017 Page 4 Form 990 (2016) Mhecklist Part Page Is the organization described in section 501(c)(3) or 4947(a)(L) (other than a private foundation)? If "Yes," complete 1 2 3 Is the organization required to complete Schedule B, Schedule of Contr¡butors (see instructions)? Did the organization engage in direct or indirect political_campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I W 2 4 Section 501(cX3) organizations. Did the organization engage ¡n lobbying activities, or have a section 501(h) election in effect during the tax year? 'Yes," complete Schedule C, Part II 7 8 9 No Yes 3 4 If 6 No No Schedule A 5 3 of Yes 1 of30 Is the organ¡zat¡on a section 501(cXa), 501(c)(5), or 501(cX6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedute C, Part Iil ffi) Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the d¡sÈribution or i¡vestment of amounts in such funds or accounts? If "Yes," complete Schedute D, Part I .$ Did the organization receive or hold a conservation easemenL, including easements to preserve open-space, the environment, historic land areas, or historic structures? If "Yes," complete Schedute D, Paft IIE) Did the organization ma¡ntain collections of works of alt, h¡storical treasures, or other similar assets? If "Yes," complete Schedule O, eart mffi Did the organization reporÈ an amount in Part X, line 21 tor escrow or custodial account liabil¡ty; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credil repair, or debt negotiation services?ff "Yes," complete Schedute D, Paft IVþ) 10 Did the organization, directly or lhrough a related organization, hold assets in temporarily restrjcted endowments, permanent endowments, or quasi-endowments? lf "Yes," complete Schedute D, Paft V W ' l1 If the organization's answer to any of the following questions is "Yes/" then complete Schedule D, PaÉs VI, VII, VIII, 5 Yes 6 No 7 No I No 9 No 10 No or X as applicable. a Did the organizat¡on report an amount foj.land, buildings, and equipment in Part X, line 10? "Yes," complete Schedule D, Part VI.6 Did the organizat¡on report an amount for investments-other securities in Part X, line 12 that is 5?io or more of its total assets reported in Part X, line 16? If "Yes," complete Schedute D, PartVfiE) ' ' Did the organization report an amount for investments-program related in Part 4Lline 13 that is 5olo or more of its total assets reported in Part X, line 16? If "Yes," complete Schedute D, Part VIil9) If b c d Did the organization report an amount for other assets in Pa-lt X, line 15 that is in Part X. line 16? ¡f "Yes," complete Schedule D, Part IX gl ' e Did lhe organization report an amount for other liabilities in Part X, line 25? f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for unceftain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X 12a If 5olo "Yes," complete Schedute D, Part X % 13 Did the organization obtain separate, independen!3udited financial statements for the tax year? "Yes," complete Schedute D, Parts XI and XII þJ . Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and ¡f the organ¡zat¡on answered "No" to line 12a, then complet¡ng Schedule D, Parts XI and Xil is opt¡onal Is the organization a school described in sect¡on 170(b)(lXAXji)? If "Yes," complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? b Yes 11b Yes No 11c or more of its total assets repofted If b 11a 11d Yes 1le Yes 1lf Yes L2d Yes L2h No 13 No l4a No 14b No 15 No 16 No t7 No 18 No 19 No D¡d the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service act¡vities outside the United States, or aggregate tore¡gn investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV . ' Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any fore¡gn organization? If "Yes," complete Schedule F, Parts II and IV , 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or torforeign individuals? If "Yes," complete Schedule F, Pafts III and IV . 16 !7 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 7le? If "Yes," complete Schedule G, Part I (see instructions) 18 Did the organization report more than $15,000 total otfundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Paft II 19 Did the organization report more than $15,000 of gross income from gaming activities on Part complete Schedule Gl Paft III VIII, line ga? If "Yes," Form https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : 990 (2016) t2l12l20l7 Page 5 Form 990 (2016) Part IV Page Checklist of Required Schedules Yes 2Oa Did the organization operate one or more hospital facilities? b 2T 22 23 ff',yes," complete schedute H 20d If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Did the organization report more than $5,000 of grants or other ass¡stance to any domestic organization or domestic government on Parf IX, column (A), line !? ff',yes,,,complete Schedute I, parts I and II W Did the organization report more than $5,ooo of grants or other assistance to or for domestic individuals on palt IX. column (A), line 2? ff"Yes,,, complete Schedule I, parts I and ilL ffi Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation ot the organization,s current and former officers, directors, trustees, key employees, and highest compänsated employeesã If,'yes," completeSchedutel : , %l 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount oF more than g10o,ooo as of the last day of the year, that was issued after December 3L, 2OO2? If ryes," ànswer t¡nes 24b through )4d a'nd complete Schedule K. If "No," go to line 2Sa b Did the organization invest any proceeds ot tax-exempt bonds beyond a temporary period exception? No Yes 23 24b 24d 25a b Is the organization aware that il engaged in an excess benelit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, pa¡t L 27 28 y amount on Part X. line 5, 6, or 22 for receivables from or payables to any current or tees, key employees, highest compensated employees, or disqualified pers'ons? paft II . Did the organizat¡on provide a grant or other assistance to an officer, direclor, trustee, key employee, substant¡al contributor or employee thereol', a grant selection committee member, or to a 35olo controlled entíty or family member of any of these persons? If "Yes," complete Schedute L, paft m Was the organization a party to a business transact¡on with one of the following parties (see Schedule L, instructions for applicable filing thresholds, conditions, and exceptions): No 24e , 25a Section 501(c)(3), 5O1(c)(4), and sOt(c)(29) organizat¡ons, Did the organ¡zation engage in an excess benefit lransãction with a disqualified person during the year? complete Schedule L, Part I the former If "Yes, No 22 24c Did No Yes 2t Did the organizat¡on act as an "on behalf of" issuer for bonds outstanding at any time dur¡ng the year? . 26 4 tlìh c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? d of30 25b 26 No 27 No 28a No 28b No 28c No 29 No 30 No 31 No 32 No 33 No palt IV a b A family member of a current or former ofl'icer, director, trustee, or key employee? IV c 29 If "yes,, comptete schedute L, paft An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or d¡rect or ¡nd¡recl owner? r "Ì s," compteÍe schedule L, eart tv , Did lhe organization receive more than $25,000 in non-cash contr¡bulions? If "yes," complete Schedute M , 30 Did the organ¡zation receive contr¡butions of art, h¡storical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M 31 Did the organization liquidate, terminate, or dissolve and cease operations? 32 Did the organization sell, exchange, dispose of, or transfer more than 25olo of its net assets? If 'Yes," complete Schedule N, Paft il 34 If "yes," complete Schedute N, part I . Did tþe{ organiza[ion own 100o/o of an entity disregarded as separate from the organization under Regulations sections qË 307.7707-2 and 301.7701-3? ff "Yes,,,compli:te Stiedute R, paft I Was the organizat¡on related to any tax-exempt or taxable entity? ¡f "Yes," complete Schedute R, part IL IIL or IV, and Part V, l¡ne L w 35a Did lhe organization have a controlled entity with¡n the meaning ofsection 512(b)(13)? b If'Yes' to line 354, did the organization receive any payment from or engage in any transaction with a controlled entity within the mean¡ng ot section 512(b)(13)? If ',yes," complete Schedute R, Þart V, tine 2 36 Section 501(c)(3) organ¡zations' Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, part V, line 2 . 37 Did the organization conduct more than 5olo of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? ff "Yes," cornplete Schedule R, part VI ,$J Did the organization complete Schedule O and provide explanations in Schedule O tor part VI, lines 11b and 19? Note, All Form 990 file/s are required to complete Schedule O. 38 34 Yes 35a No 3sb 36 NO 37 38 Yes Form 99O (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub l2lt2t2017 Page 6 Form 990 (2016) Part V Page or note to a line in this Part V Yes 2a b 3a b 5 Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule O la b c of30 Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable 1a 84 Enter the number of Forms W-2G included ¡n line la.Enter -0- if not applicable 1b 0 No D¡d the organization comply with backup withhold¡ng rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ' Enter the number of employees repofted on Form W-3, Transmittal of Wage and Tax Statements, tiled for the calendar year ending with or within the year covered by 2a this return If at least one is repofted on line 2a, did the organization file all required federal employment [ax returns? Note,If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) Did the organ¡zation have unrelated business gross income of $1,000 or more during the year? . . 1c Yes 2b Yes 5 3a If "Yes," has it filed a Form 990-T for th¡s year?IF "No" to line 3b, prov¡de an explanation in Schedule O No 3b 4a At any time during the calendar year, did the organization have an inlerest in, or a signature or other authority over, financial account in a foreign country (such as a bank account, securi[ies account, or other tinanc¡al account)? . , a 4a No 5a No 5b No b If "Yes," enÈer the name of the foreign country: > See instructions for filing requirements for FinCEN Form 114, Repot of Foreign Bank and Financial Accounts (FBAR) 5a Was the organization a pafty to a prohibited tax shelter transaction at any time during the tax b c If "Yes," year? . . Did any taxable party notify the organization that it was or is a pafty to a prohibited tax shelter transaction? 6a to line 5a or 5b. did the organization file Form 8886-T? 5c Does the organizalion have annual gross receipts that are normally greater than $100,000, and did the organ¡zation solicit any contributions tha! were not tax deductible as charitable contributions? . Yes 6b Yes . b If "Yes," did the organizalion include with every solicitation an express statement that such contr¡bulions or gifts were not tax deductible? . 7 6a Organ¡zations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and provided to the payor? 7d b If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal propety for which it was required to file Form 8282? 7c d If "Yes," e indicate the number of Forms 8282 filed during the year . . 7d Did the organization receive any funds, directly or indirectly, to pay prem¡ums on a personal benefiL contract? 7e f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? , g If the organization received a conlribution ot qualified intellectual property, did the organization f¡le Form 8899 as required? . . h If the organization received a contribution of cars, boats, airplanes, or other veh¡cles, did the organization file a Form Sponsoring organ¡zations maintain¡ng donor advised funds, Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time dur¡ng the year? 9a Did the sponsoring organization make any taxable distr¡butions under section 4966? a a Initiation fees and capital contributions included on Part VIII, line 12 10a 10b Section 501(c)(12) organ¡zations. Enter: 1la Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) 12a Section aga7(aXf ) non-exempt charitable trusts, Is the b If "Yes," enter the amount of tax-exempt 13 9b Section 501(c)(7) organ¡zat¡ons. Enter: b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club Facilities 11 a 9a b Did the sponsor¡ng organization make a distribut¡on to a donor, donor advisor, or related person? . 10 7g 7h 1098-C? 8 7Í 11b organization filing Form 990 in lieu of Form 1041? interest received or accrued during the year l2a 12b Section 501(c)(29) qualified nonprofit health insurance ¡ssuers. a Is the organization licensed to issue qual¡fied health plans in more than one slate?Note. See the insffuctions for additional informat¡on the organization must report on Schedule O. b Enter the amounl ot reserves the organization is required to maintain by the states in which the organization is licensed to issue qualif¡ed health plans https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub 13a 13b t2lt2l20t7 Page 7 c 14a b Enter the amount of reserves on hand of30 13c Did th e organization receive any payments for indoor tanning services during the tax year? If "Yes," has it filed a Form 720 to report these payments?.f ",Vo," provide an explanat¡on in Schedule O . l4a t4b No Form 99O (2016) htþs ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub 12/1212017 Page 8 Form 990 (2016) Part VI Page of30 6 Governance, Management, and DisclosureFor each "Yes" response to l¡nes 2 through 7b below, and for a "No" response to l¡nes 8a, 8b, or 10b below, describe the clrcumstance, processes, or changes in Schedule O, Sèe iñstructions, Check it Schedule O contains a nse or note to line ¡n this Part VI on A. Govern Yes la Enter the number of voting members of the governing body al the end of the tax year 1a 33 1b 30 No If there are material differences in voting righLs among members of the govern¡ng body, or if the governing body delegated broad authority [o an executive committee or s¡milar commiEtee, explain in Schedule O. b Enter the number oF voting members included in line 1a, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a bus¡ness relationship with any other officer, director, trustee, or key employee? ' 2 No 3 Did the organization delegate control over management duties customarily performed by or under the d¡rect s of officers, directors or trustees, or key employees to a management company or other person? ' 3 No 4 Drd th€ 4 No 5 D¡d the organization become aware during the year ot a significant diversion of the organization's organiza,:" T"n: ult r':n't':"n: changes to its soverning documents .ln.",,nu,Ot':. Form 990.was filed? assets? 5 . . Did the organizalion have members or sÈockholders? ' 7a Did the organizalion have members, stockholders, or other persons who had the power to elect or appoint one or more members óf the governing body? 6 b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the govern¡ng body? 8 Yes 7d Yes 7b Yes Did the organization contemporaneously document the meetings held or written actions under[aken during the year by the following: a The governing body? b Eachcommitteewithauthoritytoactonbehalf 9 No 6 , ofthegoverningbody? r"¡ri1 :r. :. i , Is there any officer, director, lrustee, or key employee listed in Part VII, Section A, who cannot be reached at lhe organization's mailing address? ff "Yes,' prov¡de the names and addresses in Schedule O , B. 8a Yes 8b Yes 9 No the Internal Section B Yes 10a Did the organ¡zation have local chapters, branches, or aftiliates? lOa . No No b If "Yes," did the organization have written policies and procedures governing the actìvities of such chapters, affiliates, 10b 1la and branches to ensure their operations are consistent with the organization's exempt purposes? Has the organization provided a complete copy ofthis Form 990 to all members ot its governing body before filing the form? 1la Yes l2a Yes 12b Yes b Describe in Schedule O the process, if any, used by the organizat¡on to review this Form 990. l2a Did the organization have a written conflict ot interest policy? If "No," go to l¡ne 13 , , b Were officers, directors, or trustees, and key employees required to disclose annually interests that could g¡ve r¡se to conflicts? c Did the organ¡zation regularly and consistently monitor and enforce compliance with the policy? Schedule O how th¡s was done , . ff "Yes," describe in l2c Yes 13 Did the organization have a written whistleblower policy? 13 Yes t4 Did the organizat¡on have a written document retent¡on and destruction policy? t4 Yes 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparabil¡ty data, and contemporaneous subsÈantiat¡on of the deliberation and decision? 15a Yes 15b Yes a The organization's CEO, Executive D¡rector, or top management official b Other officers or key employees of the organization If "Yes" to llne 15a or 15b, describe the process in Schedule O (see instructions). 16a D¡d the organization invest in, contr¡bute assets to, or participate in taxable entity during the year? , , b a joint venture or similar arrangement with a 16a No If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to sateguard the organization's exempt status with respect to such arrangements? , 16b Section C. Disclosure t7 List the States with which a copy of this Form 990 is required to be filed> 18 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(cX3)s only) available for public inspection. Indicate how you made these available, Check all that apply. 19 20 n own website ! Another's website M Upon request ! oti"r (explain in schedule o) Describe in Schedule O whether (and if so, how) the organization made ¡ts governing documents, confl¡ct of interest policy, and financial statements available to the public during the tax year. State the name, address, and telephone number of the person who possesses the organ¡zation's books and records: >MARK N HAMMOND 1275 PENNSYLVANIA AVE NW SUITE 100 WASHINGTON,DC 20004 (202) 463-672s Form 99O (2016) https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub t2lt2l20t7 Page 9 Form 990 (2016) Part VII Compensat¡on of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent contractors of30 7 Page ! Check it Schedule O contains a resoonse or n ote to anv line in this Palt VII Sect¡on A. Officers, Directors, Trustees, Key Employees, and H¡g hest Compensated Employees la Complete this table for all persons requ¡red to be listed Repod compensation tor the calendar year ending with or within the organization,s tax year. - s List all of the organization's current off¡cers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -O- in columns (D), (E), and (F) if no.o.p"nràtion wu. paiJ. Û List all of the organizat¡on's current key employees, if any. See ¡nstructions for defjnition of ,,key employee.,' Ú LisE the organization's Five current highest compensated employees (other than an off¡cer, director, trustee or key employee) who received repoftable compensation (Box 5 of Form w-2 and/or Box z òf rorm 1099-lylsc) ôf more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, or highest compensa[ed employees who received more than $1oo,ooo of 'reportable compensation from the organization and any râlated orgjnizations.' a List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee ot the organization, more than $10,000 of reportable compensat¡on from the organization and any related organizations. List persons in the following order: individual trustees or directors; ¡nstitut¡onal trustees; officers; key employees; highest compensated employees; and former such persons. n this box il'neither the Chect< o nization nor related o n ization current offi (B) Name and Title (c) (D) Position (do not check more than one box, unless person is both an officer and a dlrector/trustee) (E) Average hours per week (list any hours for related orga n iza tions below dotted line) (F) Reporta ble Repoltable compensation from related orga nizations Estimated É-' 5 =3.É¿ I''D E g q ,ç ÕT q ,Á 4. t tti iü u tr [¡ li.;.1. ii.. jJ....i.i.:t. ¡,...1..r!..,.,,.....1....,1.,..,.. CHAIR Ti' trl Ít ç) Ë 3 iñ ¡ë X t,672197 c 701,8 13 X X 0 0 0 X X o 0 X X 0 o 1,0t RALPH D CROWLEY JR 1,0c P CAREY X 0 X 0 0 X 0 0 X c ( 0 X 0 c 0 BOARD DIRECTOR N4 DOUGLAS JR . 1,0c (B) PAUL FINNEY BOARD DIRECTOR 1.00 (9) STEVE FORD BOARD DIRECTOR 1.00 (10) JERRY FOWDEN X c BOARD DIRECTOR TVARK FRANCOUER 1.00 X 0 X 0 0 X 0 0 BOARD DIRECTOR BOARD DIRECTOR III 0 1,0c BOARD DIRECTOR (14) SALLY HARGIS 0 1.0c (12) SETH GOLDMAN (13) WALTER GROSS 0 10c BOARD DIRECTOR (11) 0 1.0c IVATTHEW DENT BOARD DIRECTOR (7) J ALEXANDER MISC) ú X TREASURER (6) MISC) organ¡zation and related orga nizations 1.0( KIRK TYLER VICE CHAIR (5) ALBERT from the (w- 2/1099- 100 (2) IEFFREY HONiCKt"IAN (4) compensation 40,00 NEELY PRESIDENT & CHIEF EXECUTIV (3) a (w- 2/1099- amount of other ü 'Í. Jj. r. ¡,. d'5 ñtú -n compensation from the orga nization = ir, . D ! t = a. (1) SUSAN K director or trustee (A) X 0 BOARD DIRECTOR https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub r211212017 Page 10 (A) (B) (c) (D) Name and T¡tle Average hours per week (list any hours for related orga nizations below dotted line) Position (do not check more than one box, unless person is both an officer and a director/trustee) Repodable compensation QÃ $F SçL ë ú $ rÞ fr = ¿ ff ß 3 T -Tt EÒ a j G 3 Ð ü 'D i( f[r o e (F) (E) Repo rta b organization MISC) MISC) (w- 2/7099- Estimated le compensation from related organ izations from the of30 amount of other compensation from the organization and (w- 2/1099- rela ted orga nizat¡ons rt O l ÉrD a 4, Ð D e- l.0u (15) J FRANK HARRISON III 1,00 X 0 X c o BOARD DIRECTOR (16) JAMES J ]OHNSTON 1.0c BOARD DIRECTOR (17) IOHN KALIL X 0 c o BOARD DIRECTOR Form 99O (2016) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub t2lt2l20t7 Page Form 990 (2016) Page VII A. (A) (B) Name and Title (c) (D) Position (do not check more than one box, unless person is both an officer and a direcLor/trustee) (E) Average hours per week (l¡st any hours for related orga niza tions below dotted line) (F) Reportable compensalion from the organ¡zation (W2/1099-MrSC) Reportable compensation from related orga n izations Estimated OT u1' =5.r¡ 'ft rt c SÈ ñ F = = ,ß ú dY rtþ E. oÈ {' f tr' = i (18) STEFAN KOZAK 100 (19) STUART KRONAUGE 100 BOARD DIRECTOR DEREK LEWIS 1,00 BOARD MOORE 1.00 r st ¡D rD( -Tt (22) CLAUDE B NIELSEN 1,0c 1.0c (24) CLrFF RITCHIE 1,00 MISC) lI¡ &. D É. X c o X c 0 X 0 0 0 X 0 o 0 X ( 0 0 X ( 0 0 X ( 0 X c 0 X c X c 0 X c 0 474,26r c 246,162 X 338,321 c 1 X 367,8t9 0 t72,037 X 315,31: 118,312 X 244,I93 47,943 X 220,748 45,063 DIRECTOR (25) GARY SMITH 1.00 BOARD DIRECTOR (26) TROY D TAYLOR 1.00 BOARD DIRECTOR (27) ANTHONY ] VARNI 100 BOARD DIRECTOR (28) TINI VOELKERDING 1.00 DIRECTOR (29) ¡4ARK HAMN4OND 40,00 X SR VP AND CFO (30) AN1Y E HANCOCK compensation from the organization and related orqanizations (w- 2/1099- BOARD PELO amount of other = DIRECTOR (23) JACK 8 ,ü ù rú (21) J ANDREW of30 Tru Ë (20) ll 40 00 0 19,465 COUNSE (31) KEVIN KEANE 40,00 PUBLIC AFFAIRS (32) GENEVIEVE K GENT 40 00 SR VP GOVERNMENT AFFAIRS (33) SEAN KRISPINSKY 14 40 00 DEPUTY GENERAL COUNSEL (34) BARBARA L I.IIDEN 40 00 FEDERAL AFFAIRS 1b Sub-Total c:Tdtal from cont¡nuàtion sheets to partVII, Section d Total lines lb and 1 Þ A . * t43O,789 3,633,16 2 Total number ot ind¡viduals (including but not limited to those listed above) who received more than g100,000 of reportable compensat¡on from the organization l. 23 3 Did the organization list any former officLr, director or trustee, key employee, or highest compensated employee on line la? IF "Yes/" complete Schedule J for such ¡ndiv¡duat . . 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? ff "yes,,' complete schedule I for such Yes individual 5 . . Did any person listed on line 1a receive or accrue compensation from any unrelated organ¡zation or individual for services rendered to the organization?If',yes," complete Schedute J for such person . https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub 3 4 5 NO No Yes No t2l12l20t7 Page l2 of30 Section B. Ind 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation with or within the o anization's tax for the calendar year com (B) (A) from the Name (c) Descr¡ption of services bus¡ness address LATHAM & WATKINS LLP )ROFESSIONAL FEES 3,O27,732 PROFESSIONAL FEES 1,628,005 PROFESSIONAL FEES 7,393,t94 )ROFESSIONAL FEES 7,O82,607 ]ROFESSIONAL FEES 969,000 PO sOX 7247-8202 PA 19170 GIBSON DUNN & CRUTCHER LLP PO BOX 840723 MORGAN LLEWIS & BOCKIUS LLP PO BOX 8500-S-60s0 PH BLUEFRONT STRATEGIES LLC 805 15TH ST NW SUITE 3OO WASHI PUBLIC OPINION STRATEGIES 214 NORTH FAYETTE ST ALEXAN vA 22374 2 Total number of independent contractors (including but not l¡mited from the ization > 21 Eo those listed above) who received more than $100,000 Form 99O (2016) https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub I2ll2l20t7 Page 13 of30 Form 990 (2016) Part VIII Page Statement of Revenue Check ¡f Schedule O Federated campa¡9ns tit tt b 6 c LT û {( d ,E (Þ e f ît, 4lè dues Fundraising events (A) (B) Total revenue Related or (c) Un related exempt busi ness function revenue reven ue (D) Revenue excluded from tax under sections 5L2-514 1b , 1c Related organ¡zations 1d Government grants (contribut¡ons) 1e 1f above g line in this Part VIII 1a , . All other contr¡butlons, gifts¡ grants, and simllar amounts not ¡ncluded It Õ Membership or note to 9 Noncash contributions included ¡n lines 1a-1f:g h Total.Add lines 1a-1f L) Business Code ctå E q 2a # b SPECIAL PRoJEcT ASSESSN4ENT 900099 87,276t4s3 87,276,4s4 900099 t2,859t73s 72,4s9,73r llr ¡ç1 c + 4Ìt d çõ f e tr& rlj Þ B å ö All other program service revenue gTotal,Add lines 2a-2f 100,136,188 . 3 Investment income (including dividends, interest, and other similar amounts) , > 4 Income from investment of tax-exempt bond proceeds > 5 Royalties > . éå tä.ä;. (i) Real .!nt'j ' ' 1,191¡514 7,19I t5I4 (ii) Personal 220,94t b Lessi rental expenses c Rental income or (loss) d Net rental income or 148,431 72t571 (loss) 72tst1 , (i) Securities 7a b ,' c d Gross amount from sales of assets other than ¡nventory Less: cost or other bas¡s and sales expenses 2,stt (ii) Other 62t345,O8= 25,600,000 6t,632,79i 2,287,372 23,372,624 772t88É Ga¡n or (loss) 7 Net gain or (loss) 24tO25t514 24,O25,514 8ä Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 b Less: direct expenses , . a b c NeE income or (loss) from fundraising events 9a Gross income from gaming activities Þ See Part IV, line 19 a b Less: direct expenses b c Nel income or (loss) from gaming activ¡ties , sales of inventory, less returns and allowances b Less: cost of goods sold c Net income or (loss) from sales of ¡nventory Þ https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub l2lI2l20l7 Page 14 of30 Miscellaneous Revenue Business Code 1la b c d All other e revenue . . Total, Add lines 11a-1ld 12 Total revenue, See Instruclions 725,425,721 100.136.188 c Form https //eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub : t2lt2l20l7 Page Form 990 (2016) Part IX l5 of30 Page 1O Statement of Funct¡onal Expenses Section 501(c)(3) and 501(c)(4) organizat¡on s must complete all columns, All other organizations must complete column (A) Check if O conlains a to 7b,8b,9b, and lOb of Part VIII. 1 Grants and other assistance to domestic 3 (a) Total expenses organizations and (B) (c) Program service Management and qeneral exDenses exDenses (D) Fundra¡singexpenses 695,000 domestic Aovernments. See part IV, line Z1 Grants and other assistance to domestic indiv¡duals. See IV, line 22 2 M line ¡n Ehis Part IX Do not ¡nclude amounts reported on lines 6b, Grants and other assistance to toreign organizations, foreign governments, and foreign individuals, See part IV, line 1S and 16. 4 Benefits paid to or tor members 5 Compensation of current officers, directors, trustees, and 3,t34t737 key employees 6 Compensation nol included above, to disqualified persons (as defined under sect¡on 4958(f)(1)) and persons described in section 49s8(c)(3)(B) 7 Other salaries and wages I Pension plan accruals and contributions (include section 401 (k) and 403(b) employer contributions) 9 Other employee benefits 4,670,s3s . t96,758 837,936 , 1O Payroll taxes 11 a ¡4anagement b 387,386 Fees tor services (non-employees): Legal , . 9i : c Accounting 609¡051 47,BOO dLobby¡ngrtr:, ti'r:,:Ììlrrir ft .,t :, . lriitr:,r.t)r,,t)i, 955,607 e Professional fundraising services. See part IV, line 17 f Investment management fees g Other 90,908 (It line 119 amount exceeds 10o/o of line 25, column (A) amount, list line 119 expenses on Schedule O) 24492,999 12 Advertising and promotion 13 14 15 16 Occupancy 17 Travel 18 Payments of travel or entertainment expenses for any fgQe¡g , Þtgqe, 9r local public sfficials , , ,' Office expenses 297,667 Information technology 764t796 Royalties 1,320,388 947,O38 r 19 20 21 22 Conferences, conventions, and meetings , 202,506 , Interest Payments to affiliates ).37,759 Depreciation, depletion, and amodization 194,476 , 23 Insurance , , 24 Other expenses. Itemize 2t,434 expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10o/o of line 25, column (A) amount, list line 24e expenses on Schedule O.) a SPECIAL PROJECTS b RESEARCH & INDUSTRY PRO 759,t36 c CONTRIBUTIONS 274tt3Ù d PUBLICATIONS AND SUBSCR 135,125 51,184,931 e All other 80,503 25 Total functional nses. Add lines 1 th h 24e 1o4,837,946 26 Joint costs, Complete this line only if the organization reported in column (B) jo¡nt costs from a combined educat¡onal campaign and fundraising solicitation. Check here I n ¡f following Sop 9B-2 (ASC 958-720) Form 99O htips ://eüþ. èps. irsl gdv/mef/rrdprd/sdi/proxy/printSub r2l12/2017 Page 16 Form 990 (2016) Part X Page or note to line in this PaÊ IX (A) Beginning of year 4 Cash-non -interest- bea ri ng 217,394 2 3 Savings and temporary cash investments ' Pledges and grants receivable, net ' 648,177 4 Accounts receivable, 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensaLed employees. Complete Part Il of Schedule L Loans and other receivables from other d¡squalified persons (as defined under section 4958(f)(1)), persons descr¡bed in section 4958(c)(3XB), and contributing employers and sponsoring organizations of section 501(cX9) voluntary employees' beneticiary organizations (see instructions) Complete Part II of Schedule L , net 134,844 net Notes and loans receivable, I Inventories for sale or use 9 Prepaid expenses and deferred b : accumulated depreciation Investments-program-related. t4 Intangible 15 Other assets. See Part IV, line 16 Total assets.Add lines 1 through 15 (must equal line 34) ñ 53,1 54 7 9 158,262 2,901,788 1Oa 13 = 4 6 303,692 t2 17 18 19 20 ç(, 2l "g 22 2 I charges ' Investments-publicly traded secur¡ties' Investments-other securities. See Part IV, line assets 283,383 10,443,592 5 . Land, bu¡ldings, and equipment: cost or oLher basis. Complete Part VI of Schedule D Less I 3 . 7 11 = (B) End of year 1 1Oa 11 Balance Sheet Check if Schedule O contains a 6 11 1,424,985 1Oc 2,602,787 33,840,09'1 11 19,928,212 6,437,074 t2 9,073,851 13 See Paft IV, line 11 !4 , 11 Accounts payable and accrued expenses 335,357 15 25,313,793 43,341,614 16 67,957 5,479J84 t7 7,179,324 18 Grants payable 1,485 Deferred revenue 19 165,000 20 Tax-exempt bond liabilit¡es Escrow or custodial accounE liability. Complete Part IV of Schedule 2t D Loans and other payables to current and former officers, d¡rectors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule 22 L 23 24 25 Secured mortgages and notes payable to unrelated lhird parties Other l¡abil¡ties (including federal income tax, payables to related third pafties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D 3,765,837 25 26 Total liabilities.Add lines 17 through 25 9,246,506 26 12,087,359 34,095, I 08 23 Unsecured notes and loans payable to unrelated third parties Organizat¡ons that follow SFAS 117 (ASC 958), check here complete l¡nes 27 through 29, and l¡nes 33 and 34. Ð (J 24 > M 4,743,035 an¿ 27 30,654,219 Temporarily restr¡cted net assets 28 25,'t15,456 29 Permanently restricted net assets 29 30 Organizations that do not follow SFAS 117 (ASC 958), check here > E and complete lines 3O through 34. Capital sÈock or trust pr¡ncipal, or current funds 30 31 Paid-in or capital surplus, or land, building or equipment fund 31 4 32 Retained earnings, endowment, accumulated income, or other funds d) 33 Total net assets or fund balances 34,095,108 33 34 Total liabilities and net assets/fund balances 43,341,614 34 $ 27 (d M 2A ñ d) úì æ of30 Unrestricted net assets 32 55,769,675 67,857,034 Form 99O (2016) https ://eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub t2lt2l20t7 Page 17 Form 990 (2016) Part XI Page Recon cill¡at¡on of Net Assets Check if Schedule I or note tns a 12 line in this Part XI Total revenue (must equal palt VIII, column (A), line 12) Total expenses (must equal part IX, column (A), line 25) I 125,425,727 2 2 3 Revenue less expenses, Subtract line 2 from line 3 to4,837,946 20,587,78t 4 Net assets or tund balances at beginning of year (must equal part Net unreal¡zed gains (losses) on ¡nveslments , , 4 34,095,108 5 6 Donated services and use of 7 Investment expenses I I 10 Prior period tacilities 1 x, line 33, column (A)) XII 5 . 6 7 adjustments I , Other changes ¡n net assets or fund balances (expla¡n in Schedule O) Net assets or fund balances at end of year. Combine Iines 3 through g (must equal Part X, line 33, column (B)) Part 9 0 10 55,769,675 Financial Statements and Reporting O contains a note to a line in this Yes I 2a Accounting method used to prepare the Form 990: ! casrr M nccrual ! otnu. It the organization changed its meLhod of accounting from a prior year or checked "Other," explain in Schedule O. Were the organization's financial statements compiled or reviewed by an independent accountant? If.'Yes,.'check a box below to ¡ndicate whether the financial statements for the year were compiled or reviewed on séparate basis, consolidated basis, or both: n b of30 Separate basis n Consolidated basis n 2a No No a eotn consolidated and separate basis were the organization's financ¡al statements audited by an independent accountant? If'Yes,' check a box below to indicate whether the linanc¡al statements for the year were audited on a separate bas¡s, 2b Yes 2c Yes consolidated bas¡s, or both: M Separate basis n Consolidated basis n eoth consolidated and separate basis c If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsib¡lity for oversight of the audit, review, or compilaÈion of its tinancial statemenls and selection of an independent accountaÁt? It the organization chahged either its oversight process or selection process during the tax year, expla¡n in Schedule o. 3a I As a regqlt of a fedpràl award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and descr¡be any steps taken to undergo such audits. 3a No 3b Form 99O (2016) https ://eup. eps. irs. gov/rnef/rrdprd/sdi/proxy/printSub 12/1212017 Page 19 of30 efile GRAPHIC Þr¡nt - DO NOT SCHEDULE C (Form 990 or 990-EZ) ORIGINAL DATA - Product¡on PROCESS DLN: 93493319O513O7 OMB No. Political Gampaign and Lobbying Activities 1 2016 For Organizations Exempt From lncome Tax Under section 501(c) and section 527 Department of lhe Treasury Open to Public >Complete if the organization is described below, ÞAttach to Form 99O or Form 99O-Ez. lnternal Revenue Service ).Informat¡on about Schedule C (Form 990 or 99O-EZ) and its ¡nstructions is at Inspection www,irs,oov /form99O, answered "Yes" on Form 990, Part lV, Line 3, or Form 990-EZ, Pañ V, line 46 (Political Campaign Activities), then organ r Section 501(cX3) organizations: Complete Parts l-A and B. Do not complete Part t-c : Section 501(c) (other than section 501(cX3)) organizations: Complete Parts l-A and C below. Do not complete Part Section 527 organizalions: Complete Part l-A only. lf the organization answered "Yes" on Form 990, Part lV, Line 4, or Form 990-EZ, Part Vl, line 47 (Lobbying Activities), then r Section 501(c)(3) organizations that have filed Form 5768 (election under section 501 (h)): Complete Part ll-4. Do not complete Part ll-8. r Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part ll-8. Do not complete Part ll-4. lf the organization answered "Yes" on Form 990, Part lV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) separate instructions), then Part lll c Section Employer identification number Name of the organization l-8. * ¡ AN4 i ERICAN BEVERAGE ASSOCIATION s3-002ss10 Part I-A I Provide a description of the organization's direct and indirect political campaign activities in Palt IV (see instructions for definition of "political campaign activities") Complete if the organization is exempt sect¡on 5O1(c) or ¡s a sect¡on 527 organizat¡on 3 ;:iT:1*'ffiï:n:ii::;T#:ïï::;ïïiåiili ":;;;;; Part I I-B Complete if the organization is exempt under section 501(c)(3). :" $ i Enter the amount of any exc¡se tax incurred by the orgànization under section 4955 ......,. $ $ 3 Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Fotm 4720 for this year? ........... 4a Was a correction made? 2 b If "Yes," describe in Part 88'013 fl I y"" yes nto n ¡¡o IV. Part I-C 1 Enter the amount directly expended by the filing organization for section 527 exempt function aclivities ..... 2 EnLer the amount of the tiling organization's funds contributed to other organizations for section 527 exempt Complete if the organizat¡on ¡s exempt under sect¡on 501(c), except sect¡on 501(c)(3). ) function activities 88,013 $ $ t and 2. Enter here and on Form 1120-POL, line 17b. þ 3 Total exempt function expenditures. Add lines 4 D¡d the filing organization file 5 the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments, For each organization listed, enter lhe amount paid from the filing organization's funds. Also enter the amount of political contr¡butions received that were promptly and directly,delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. 88,013 $ Form 112O-POL for this year? M v"" n ¡lo EnÈer (a) (b) Address Name (c) (d) Amount paid from EIN filing organization's funds. If none, enter -0-. (e) Amount of 'political contributions received and promptly and directly delivered to a separate political organizat¡on. If none, enter -0-. 1 2 3 4 6 seê lnstructions for Form 990 or 990-EZ. https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub Cat. No. 500845 Schedule C (Form 99O or 99O-EZ) 2016 I2lt2l20t7 Page 20 Schedule C (Form 990 or 990- EZ) 2OL6 Part II-A A Check B Check Paoe 2 Complete if the organization ¡s exempt under section 501(c)(3) and f¡led Form 5768 (election under 5(l 1lhì ì - Þn ¡f the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member,s name, address/ EIN, expensesf and share ot excess lobbying expenditures). >E if izat¡on box A and "limited control" n Limits on Lobby¡ng Expend¡tures (The term "expenditures" means amounts paid or incurred,) 1a Total b Total d to influence public opinion (grass roots lobbyinq) expenditures to influence a legislat¡ve body (direct lobbying) .. Total expenditures (add lines 1a and tb) exempt purpose expenditures,,...... e Total c of30 (a) Filins (b) Affiliated orga nization's group totals totals ¡ng expenditures purpose expenditures (add lines 1c and 1d) ¡ nontaxable amount, Enter the amount from the following table in both colu rf th+ amount on line le, column (a) or (b) is: lfhe toUUying nontaxable amount ¡si $s00,000 of the amount on llne 1e. not over plus )ver $11,000,000 but not over g1¡50OrOO0 $11,500,000 but not over $17,000,000 lver $F7,000,000 I l+zzs@ l$ 1,ooo,ooo. nontaxable amount (enter 25olo of line 10 .......,. h s i S j l*' excess over $500,000, 75,000 plus 100/0 of the excess over 91,000,000. la. Ifzero or less, enter -0-. line 1f trom line 1c. If zero or less, enter -O-, is an amount other than zero on e¡Eher line th or line 1i, did the organ¡zation file Form 4720 reporting 4911 tax for this year? l¡ne 19 from line rf th sect¡ (some orsanization" th".o,Ï:d":::i:.?åit ny""nno "rï;í ji:Lff?i'il ät"tJì" comprete arr or the r¡ve columns below. See the separate instruct¡ons for lines 2a through 2f.) Du Calendar year (or fiscal year beginning in) 2a 6 (a) 2013 4-Year (b) 2ot4 1n (c) 201s (d) 2016 (e) To[al ing nontaxable amount Lob ing ceiling amount of line 2a. columnle)) b c Total obbying expenditures d -oots nontaxable amount e 'oots ceiling amount b of line 2d, column le)) r -oots lobbyinq exDenditures Schedule C (Form 990 or 99O-EZ) 2016 https irq. gqytnef/ndprd/s dilproxy/printSub I2l12/2017 Page 21 of30 l¡i Schedule C (Form 990 or 990-Ez) Part II-B 2016 Page Form For each "Yes" response on l¡nes 1a through 1i below, provide in Part IV a deta¡led descript¡on of the lobby¡ng activ¡ty. state or year, the filing organ¡zation attempt to ¡nfluence foreign, During including any atÈempt to influence public opinion on a legislat¡ve matter or referendum, through 1 a Volu nteers? b Paid staff or management (include compensation in expenses repofted on lines 1c through 1i)? c Media adveÉisements? Ma¡lings lo members, legislators, or the public? Publications, or published or broadcast statements? Grants to other organizat¡ons for lobbying purposes? d e r s h ¡ j 2a b c d (a) Yes Amount No use of: Direct contact with legislators, their staffs, government officials, or a legislative body? ..... Rall¡es, demonstrations, seminars, conventions, speeches, lectures, or any similar means? Other activities? Total. Add lines 1c through t ..............................."."... Did the activ¡ties in line 1 cause the organization to be not described in section 501(c)(3)? .' If "Yes," enter Èhe amount of any tax incurred under section 49L2 ,"',,.,.,,"' If "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4972Eax, did it file Form 4720 forthis year? '..'.. Part ¡¡I-A I 2 3 Were substantially all (90o/o or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? ......,......'..... Did the organization agree to carry over lobbying and political expenditures from the prior year? Complete if the organizat¡on ¡s exempt under sect¡on 5O1(c)(4), sect¡on 5O1(c)(5), or section No Yes Part III-B I amou from members .. Dues, assessments Section 162(e) nondeductible lobbying and political expenditures (do not include amounts 2 Co 1 b Current year Carryover from last year c Total 4 Part IV 1 1 00,1 36, 188 of political 2a 52,637,697 2b 2c -t2,3t3,32t 40,318,376 3 4 t50,221 5 Information 4; Part l-C, line 5; Palt II-A (affiliated group list); Part II-4, lines 1 and 2 (see Return ReFerence I-4, LINE Yes the organizat¡on ¡s exempt under sect¡on 501(c)(4), sect¡on 501(c)(5), or sect¡on 501(c)(6) III-4, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is Provide the descriptions required for Part l-4, l¡ne 1; Palt l-8, line PART No 3 AggregaLe amount repofted in section 6033(eX1XA) notices of nondeductible section 162(e) dues , It notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does lhe organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expend¡ture next year? Taxable amount of Iobbying and political expenditures (see instructions) 3 NO 2 and ¡f e¡ther (a) BOTH Part answered "Yes," expenses for which the sect¡on 527(f) tax was paid)' a 3 Complete if the organization is exempt under section 501(c)(3) and has NOT filed 1 Expla n ation E ORGANIZATION IVIADE POLITICAL EXPENDITURES TO INFLUENCE THE ELECTION OF INDIVIDUALS TO AND LOCAL PUBLIC OFFICE Schedule C (Form 99O or 99OEZ) 2016 https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub 12l12l20l7 Page 23 efile GRAPHIC print - DO NOT pROCEss SCHEDULE D ORIGINAL DATA - Production DLNr 934933190513o7 5-0047 Supplemental Financial Statements (Form 990) of 30 2016 Þ Complete íf the organ¡zation answered "yesr" on Form 99O, Part fV, fine 6t 7,8,9, lO,1la, llb, 1lc, lld, l-]-e, LLÍ, l-ãa, or f-2b, Deparlment of lhe Treasury > Attach to Form 99O, Open to Public Informat¡on about Schedule D (Form 99O) and ¡ts ¡nstructions is at www,¡rs,oov/formggo, lnlernal Revenue Service on Name of the organ¡zat¡on Employer identif¡cat¡on num AMERICAN BEVERAGE ASSOCIATION Part I 53-0025510 Organizations Ma¡nta¡n¡ ng Donor Advised Funds or Other Similar Funds or Accounts. if the Part IV line (a) I 2 3 4 5 Donor advised funds s and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor adv¡sed funds are the organization's propefty, subject to the organization,s exclusive legal control? 6 nv."Eruo Did the organizat¡on inform all grantees, donors, and donor advisors ¡n writing that grant funds can be used only for char¡table purposes and not for the benefit of the donor or donor advisor, or fõr any other purpose conferr¡ng impermissible private benefit? Part II Easements. Comnlete if the orae n Iv."Ero n answered "Yes" on Form 99O Part IV line 7 Purpose(s) ofconservation easements held by the organizat¡on (check all that apply). 1 n E n Preservation of land for public use (e.g., recreation or Protection of natural habitat education) ! n Preservation of an histor¡cally impoltant land area preservat¡on of a certified histor¡c structure Preservation of ooen soace Complete lines 2a lhrough 2d ifthe organization held a qualified conservation contribution in the form of easement on the last day of the tax year. a b c d Total number of conservation easements Total acreage restricted by conservat¡on easements n at the End of the Year 2d 2b Number of conservat¡on easements on a ceftified historic structure included in (a) . Nurhber of conservation easemehts included in (c) acquired aftet 8/t7/06, and not on a historic structure listed in the National Register , 2c 2d Number of conservation easemqnts modified, transferred, released, exlinguished, or terminated by the organization during the taxyeai:ln ir,,,,r r '. ,, :,i ,tì , 'r,l'1' ¡ rr, 4 Number of states where property subject to conservation easement is located Þ 5 Does the organization have a written policy regarding the periodic monitor¡ng, inspection, handling of violations, and enforcement of the conservation easements it holds? 6 Stalf and volunteer hours devoted to monitor¡ng, inspecting, handling of violations, and enforcing conservation easements during the year Þ 7 Amount of expenses incurred in monitoring, inspecting, handling ofviolations, and enforcing conservation easements dur¡ng the year I Does each conservation ea9ement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(BXi) and section 170(h)(4)(B)(ii)? . 9 In Patt XIII, describe how the organization repods conservation easements in its revenue and expense statement, and balance and include, if applicable, the.text of the footnote to the organization's financial statements that describes E Ves ! lo Þ$ the III Part n yes n r.¡o àccburiting för coriselvation èaóemênts. Organ¡zations ning Collect¡ons of Art, Comolete if the orqanization answered "Yes" on Treasures, or Other Similar Assets. 990, Part IV. line 8 la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhib¡tion, education, or research in fuftherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items, 6 Ifthe organ¡zation elected, as permitted under SFAS 116 (ASC 958), to report in ¡ts revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in futherance of public service, provide thô lollowing amounts relating Èo these iLems: (i) Revenue included on Form 990, Part VIU; line (ii)Assets included in Form 990, Part X 2 a b I Þ$ Þ$ . If the organization received or held works oF art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: Revenue included on Fôrm 990i pårt VtIt, line 1 . ; Assets included ln Form gg0, Part X For Paperwork Reduction Act Notice, see the fnstruct¡ons for Fo rm 99O. https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub Þ$ Þ$ . Cat, No. 52283D Schedule D (Form 990) 2016 I2ll2l20r7 Page 24 Schedule D (Form 990) 2016 Page Part III 3 Using the organ¡zation's acquisition, accession, and other records, check any of the following that are a significant use of its collect¡on items (check all that apply): a c 4 Public n Scholarly research n e ! IV 2 (continued) Loan or exchange programs orher n Preservat¡on for future generations provide a description of the organization's collections and explain how they further the organization's exempt purpose in PaT XIII. Dur¡ng the year, did the organization solicit or receive donations of art, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection?. E yes Part 1a d exhibition ! b ining Collections of Art, H¡storical Treasures, or Other Similar Assets Organizations of 30 n ¡,¡o Escrow and Custodial Arrangements' Complete if the organization answered "Yes" on Form 990, Paft IV, line 9, or reported an amount on Form 990, Part X, line 21. Is the organization an agent, trustee, custodian or other ¡ntermediary tor contributions or other assets not included on Form 990, Part X? nv." . !to Amount b If "Yes," explain the arrangement in Part XIII and complete the following table: 1c c Beginning balance 1d d Additions during the year 1e e Distribut¡ons during the year 1f f Ending balance. custodial account liabil¡ty? 21, for escrow or Part X, lÌne 2a Did the organization include an amount on Form 990, b If "yes," explain the arrangement in Part XIII. Check here ifthe explanalion has been provided in Part XUI , , Part V (a)current year balance ! tr NO answered "Yes" on Form 990, Paft IV, line 10. Endowment Funds, Complete if the 1a Beginning of year fl y." (b)Pr¡or year lclTwo vears back (dlThree vears back back . ' b Contri butions c Net investment earnings, gains, and losses d Grants or scholarships e Other expenditures for facilities and programs f Administralive expenses . s End of year balance . . Provide lhe estimated percentage of the current year end balance (line 19, column (a)) held as Board designated or quasi-endowment > 2 a Permanent b Temporarily restricled endowment Þ The percentages on lines 2a,2b, and 2c should equal 1000/0. Are there endowment funds not in the possession of the organization lhat are held and administered for the G 3a Yes organizat¡on by: (í) unrelated organizations . (ii) õa(il,1 related órganizations 4 If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? Describe in Part XIII the intended uses of the organization's endowmen! funds. Part vI b No 3a(i) ' 3b Land, Buildings, and Equipment. Com lete if the Description of propefty nt (a) Cost or other basis (¡nvestment) (b) cost or other bas¡s (other) (c) Accumulated deprec¡ation Part X line 10. (d) Book value 1a Land b Buildings c Leasehold improvements 1,852,801 d Equipment 1tO4At987 1/852,80 299,001 1 749,986 e Other Total. Add lines 1a through le.(Column (d) must equal Form 990, Part X, column (B), line 10(c).) . 747 Schedule D (Form 99O) 2016 https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub t2l12l20t7 Page 25 Schedule D (Form 990) 2016 PartVII Investments-Other See Form (a) (1) (2) (3) Page of30 3 Securities. Complete if the organization answered "Yes" on Form gg0, pad IV ,line 1lb (b) Book value Descr¡ption of security or category includi name of (c) Method of valuation Cost or end market value Financial derivatives Closely-held equity interests Other DEFERRED COMP PI,AN INVEST¡4ENTS 5,392,705 E FUND F 3.681.146 (B) (c) (D) (E) (F) (c) (H) Total. Part (b) must equal Form 990, Part X, col. l¡ne 12.) VItI Investments-Program Þ 9.073.851 Related. Com lete if the organization answered'Yes'on Form 990, Paft IV, line 11c. see Form 990, part X, line 13. (a) Description of investment (b) Book value (c) Method of valuation: Cost or market value (1) (2) :'l (3) (4) (s) (6) (7) (8) (e) Tota . (Column (b) must equal Form 9901 Part X, col.(B) line 13.) https ://eup. eps. irs. gov/mef/ndprd/sdi/proxy/printSub t2112t2017 Page 26 Part IX Part IV line 11d, if the of30 Form SECURITY DEPOSIT BUILDING INVESTMENT TRUST must Part x Other Liabilities. Complete if the organization a nswered'Yes'on Form 990, Part IV, line 1le or 1lf See 25 (b) (a) Description of liabilitY 1 Book value (1) Federal income taxes 17,000 SECURITY DEPOSITS 4,726,035 DEFERRED COMPENSATION (3) (4) (s) (6) (7) (8) (s) Total, (Column must equal Form 990, Part X, col.(B) l¡ne Þ 035 2, Liability for unceltain tax positions. In Palt XIII, provide the text of the footnote to the organ ization's financial statements that reports the organization's liability for unceftain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII Schedule D (Form 99O) 2016 htþs //eup. eps.irs. gov/mef/ndprd/sdi/proxy/printSub : 12ll2l20t7 Page27 of30 Schedule D (Form 990) 2016 Part XI anization on Form Total reveñue, gains, and other support per audited financial statements Amounts included on line 1 but not on Form 990, part VIII, l¡ne 12: I 2 I a Net unrealized gains (losses) on investments 2a b Donated services and use of facilities 2b c d Recoveries of prior year grants Other (Describe in part XIIL) 2d e Add lines 2a through 2d 3 Amounts included on Form 990, part VIII, l¡ne 12, but not on line 1: Investment expenses not included on Form 990, palt VIII, line 7b 4a b Other (Describe in Paft XIII.) 4b Add lines 4a and c 4b , Part xrr 4c is must ual Form 990, Part line 12, 5 line 12a I a Donated services and use ot fac¡lities 2a b 2b c adjus[ments Other losses . , d Other (Describe in Part XIII.) e Add lines 2a through 2d Prior year , Subtract line 2e from l¡ne 3 2e 3 4a b Other (Descr¡be in Part XIII.) 4b c Add lines 4a and Total 4b 4c must ual Form 990, Part Return Reference rli\i ',1 ft:;,, PART XI, LINE 2D ADJUSTMENTS: PART - OTHER XII, LINE 2D - OTHER I, line 18 5 Ex pla n 748,437 L04,747,038 90,908 . ses. Add lines 3 and 4c. PART X, LINE 2: L48,437 1 Amounts ¡ncluded on Form 990, palt IX, line 25, but not on l¡ne 1: Investment expenses not included on Form 990, part VIII, l¡ne 7b 5 704,895,475 2c 2d a 4 90,908 I25,425,727 Reconciliation of Expenses per Aud¡ted Financial statements w¡th Expenses per Return. ¡f 'Yes' Total expenses and losses per audited financial statements , . Amounts included on line 1 but not on Form g9O, palt IX, line 25: 2 t,235,223 I25,334,879 90,908 . Total revenue. Add lines 3 and 4c, I r48,437 1 5 70 2c a 4 t2 4 1,086,786 2e Subtract line 2e from line 3 Page Reconciliation of Revenue per Audited Financial Statements With Revenue per Return 90,908 IO4,A37,946 atio n PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TO EVALUATE TAX POSITIONS TAKEN BY THE ABA AND RECOGNIZE A TAX LIABILITY (OR IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT ULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ED THE TAX POSITIONS TAKEN BY THE ABA, AND HAS CONCLUDED THAT AS OF DECEMBER 31, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE OF A L]ABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS, THE ABA IS TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS ANY TAX PERiODS IN PROGRESS. PLAN MANAGEI4ENT BELIEVES THAT THE ABA'S INCOME TAX FOR THE YEARS ENDED DECEMBER 3L,2072 THROUGH 2014 REMAIN SUBJECT TO EXAMINA TION, ED ON THE NORMAL STATUTORY PERIODS SUBJECTTO AUDTT, NOTWITHSTANDING ANY EVENTS OR THAT MAY EXIST WHICH COULD EXPENSE t48,437 EXPENSE I48,437 ADJUSTMENTS: Schedule D (Form 99O) 20f6 https ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub 121t212017 Page 29 of 30 e GRAPHIC SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury lnternal Revenue Serv¡ce Name of AN4 RIGINAL DATA - Production - DO NOT 1 Supplemental Informat¡on 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 additíonal informat¡on. l Attach to Form 990 or 99O-EZ. > Information about Schedule o (Form 99o or 99O-Ez) and its ¡nstruct¡ons ¡s at /forñggo, 016 pen to Public Inspectíon number Employer orga n ization 5t3f)7 OMB No. 1545-0047 ERICAN BEVERAGE ASSOCIATION s3-0 510 Explanation Return Reference FORM 990, PART VI, SECTION A, LINE 6 THE ASSocIATION IS A MEMBERSHIP ASSOCIATION WITH TWO GENERAL CLASSES OF MEIVBERSHIP; THAT IS, ACTIVE MEMBERSHIP AND ASSOCIATE MEMBERSHIP FORM 990, PART VI, SECTION A, LINE 7A AN ANNUAL MEETING OF THE ACTIVE MEMBERSHIP ARE HELD FOR THE PURPOSE OF ELECTING THE BOARD OF DIRECTORS. EACH ACTIVE MEMBER IS ENTITLED TO ONE VOTE. FORM 990, PART VI, SECTION A, LINE 78 THE MEMBERS ARE ENTITLED TO ONE VOTE IN THE DECISIONS OF THE GOVERNING BODY FOR TRANSACTION OF SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING FORM 990, PART VI, ON BEHALF OF THE BOARD OF DIRECTORS, THE FORM 990 IS REVIEWED BY THE TREASURER WHO IS AN INDEPENDENT DIRECTOR. SECTION B, LINE 118 FORM 990, PART VI, FORMS ARE SENT TO BOARD AND COLLECTED ANNUALLY BY SENIOR VICE PRESIDENT AND GENERAL COUNSEL AND CORPORATE SECRETARY. SECTION B, LINE 12C FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, THE ORGANIZATION'S CEO COMPENSATION IS DETERMINED THROUGH REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEI\¡PORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE ORGANIZATION'S OFFICERS SUCH AS THE SENIOR VICE PRESIDENTS AND VICE PRESIDENTS COMPENSATION ARE DETERMINED THROUGH REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION DOCUMENTS ARE AVAILABLE UPON REQUEST SECTION C, LINE 18 FORM 990, PART VI, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. SECTION C, LINE 19 FORM 990, PART IX, LINE I1G CONSU LTANTS 28,492,999. F0Rfvt990, TI.IE PROCESS FIAS NOT CI.iANGED FROM LAST YEAR PART XII, LINE 2C For Papenvork Reduction Act Notice, see the lnstructlons Fofm 990 or https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub Cat. No.51056K Schedule O (Form 990 or 990-EZ) 2016 l2l12l20t7 Page efile GRAPHIC print - DO NOT PROCESS Schedule I (Form 990) ORIGINAL DATA - Production DLN: 93493319O513o7 047 Grants and Other Assistance to OrgäñIzations, Governments and lndividuals in the United States comprete if the orsaniza.,"" eeo, Part Il/, line 2r or 22. ";";ïj:Í;J;:l#j;:- Dèpartment of the Treasury Internal I of15 2016 to Public Inspect¡on Open Þ Information about Schedule I (Form 99O) and ¡ts instruct¡ons is at www.irs.oov/formg9,, n AMERICAN BEVERAGE ASSOCIANON 53-0025510 Part I General Informat¡on on Grants and Assistance I Does the organizat¡on ma¡ntain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or ass¡stance? . 2 Descr¡be ¡n Part IV the organ¡zat¡on's procedures for monitorlngthe use of grant funds in the Un¡ted States. . Part II Grants-and OtherAss¡stance more than (a) Name and address of¡ organ¡zat¡on or (1) ErN AMERTCAN BEVERAGE i!i@- (d) Amount of (c) IRC section (if applicable) government i: cash grant (e) Arnount of nonr cash assisÈance 27-490A904 so1(c)(3) 695.000 ¡¡o (f) Method of valuation (book, FMV. appraisal, other) (g) Descript¡on of noncash assistance (h) Purpose of grant or ass¡stance STATE ASSOCIATION GRANT - $2s0,000us FOUNDATION FOR A HEALTHY AMERICA 1275 PENNSYLVANIA AVE NW SUITE 11OO 1 100 WASHIN DC 20004 2 3 v"" ! rd Domest¡c Governme rts. Corflplete ¡f the organ¡zation answered "Yes" on Form 990, Part IV, line 2L, fot any 000. (b) M CONFERENCE OF MAYORS I4ULT-YEAR HEALTHY CITIES GRANT PROGRAM - 000 Enter total number of section 501(cX3) and government organizat¡ons listed ¡n the l¡ne 1 table Enter total number of other organizations listed in the line 1 table For Paperuork Reduct¡on Act Not¡ce, see the lnstruct¡ons for Form 99O. https ://eup. eps.irs. gov/mef/ndprd/sdVproxy/printSub , 0 Cat. No 50055P Schedule I (Form 99O) 2016 l2ltzl20t7 Page 2 Schedule part III I of 15 20L6 Grants and Other Assistance to Domêst¡c Individuals. Complete if the organizat¡on answered "Yes" on Form 990, Part IV, line 22. (a) Type of grant or ass¡stance n (b) Numberof recipients (c) Amount of cash qrant (d) Amount of noncash ass¡stance (e) Method of valuation (book, (f) Description of noncash ass¡stance FMV, appraisal, olher) (1) (2) (3) (4) (s) (6) (7) Return Reference Explanat¡on Schedule https ://eup. eps.irs. gov/mef/rrdprd/sdi/proxy/printSub I (Form 99o) 2016 12lt2l20t7 Page 4 efile GRAPHIC print - DO NOT ORIGINAL DATA - Production PROCESS (Form 990) For certain OMB No. 1545-0047 Off¡cert Directors, Trustees, Key Employees, and H¡ghest Compensated Employees 2016 > Complete if the organizat¡on answered "Yes" on Form 99O, Part IV, line 23. Þ rnrormation Department of the Trèasury lntemal r"ïåTÎi! ËJ.iir',ír";nd "o.'. Name of the organization 1a I 2 3 n 53-0025510 Questions Regarding Compensat¡on Yes First-class or charter travel Trâvel for companions Tax idemniflcation and gross-up payments Discretionary spending account n n g n No Hous¡ng allowance or residence for personal use Payments for business use of personal residence Health or social club dues or initiation fees Personal services (e.9., ma¡d, chauffeur, chefl If any of the boxes in line la are checked, d¡d the organization follow a wr¡tten policy regarding payment or re¡mbursement or provision of all of the expenses described above? If "No," complete part III to explain . Did the organizat¡on require substantiation prior to reimbursing or allowing expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? . Ind¡cate which, ¡f any, of the following the filing organ¡zat¡on used to establish the compensat¡on of the organization's CEo/Execut¡ve D¡rector. Check all that apply. Do not check any boxes lor methods used by a related organ¡zation to establish compensat¡on ofthe CEo/Executive Director, but explain ¡n Part Compensation comm¡ttee Independent compensat¡on consultant Form 990 of other organ¡zations 4 I Employer Check the approp¡ate box(es) if the organ¡zation provided any of the follow¡ng to or for a person listed on Form 990, Part=VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. n n n D b Open to Public its instructions ¡s at AMERICÁN BEVERAGE ASSOCIATION Part 15 DLN: 93493319O513O7 Com pensation lnformation Schedule J of 1b 2 Yes Yes III. Written employment contract Compensation survey or study Approval by the board or compensation committee - During the year, did any person listed on Form 990, Part VII, Sect¡on A, l¡ne 1a, with respect to the fil¡ng organization or a related organ¡zation: a b c Receive a severance payment or change-of-control payment? 4a 4b 4c . Partic¡pate ¡n. or receive payment from, a supplemental nonqualified ret¡rement plan? . Participate ¡n, or rece¡ve payment from, an equ¡ty-based compensat¡on arrangement? . If "Yes" to any of lines 4a-c, l¡st the persons and provide the applicable amounts for each item in Part No No No III. Only 5O1(c)(3), 501(c)(4), and 5O1(c)(29) organizat¡ons must comptete tines 5-9. For persons listed on Form 990, Part VII, Section A, line 1a, did the organ¡zation pay or accrue any compensation cont¡ngent on the revenues of: 5 a b The organization? . Any related organization? . If "Yes," on line 5a or 5b, describe in Part 5a 5b III. For persons listed on Form 990, Part VII, Section A, line 1a. did the organization pay or accrue any compensat¡on cont¡ngent on the net earnings of: a b The organization? 6a 6b . Any related organization? . If "Yes," on line 6a or 6b, describe in Part III. https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printsub l2lt2l20t7 Page 5 7 For persons l¡sted on Form 990, Part VII, Section A, line la, did the organ¡zat¡on provide any nonfixed payments not descr¡bed in lines 5 and 6? If "Yes," describe in Part III . I Were any amounts reported on Form 990, Part VII, pa id or accured pursuant to a contract that was subject to the initial contract except¡on described in Regulations section 53.4958-4(aX3)? If "Yes," describe in Part III . 9 If"Yes" on line 8, did the organization also follow the rebuttable presumption procedure described ¡n Regulat¡ons sect¡on 53.4958-6(c)? https //eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub : 7 I I . For Paperwork Reduct¡on Act Not¡ce, see the Instruct¡ons for Form 99O. of15 Cat. No.500537 990) 2016 tzlr2l20t7 Page 6 Schedule J (Form 990) 2016 Part II For each individual whose compensation must be reported on,sched J, report compensation from instructions, on row (i¡). Do not l¡st any individuals that are not listed on Form 990, Part VII mns for each I¡sted ¡nd m lB) 1SUSAN K NEELY PRESIDENT & CHIEF EXECUT]V (¡ ) t¡¡) (¡) 2N4ARK HA¡4MOND SR VP AND CFO t¡i) (i) 3AMY E HANCOCK SECRETARY & GENERAL COUNSE 4KEVIN KEANE SR VP, PUBLIC AFFAIRS, 5GENEVIEl,/E K GENT SR VP GOVERN¡4ENT AFFAIRS M DEPUTY GENERAL COUNSEL TBARBARA L HIDEN VP, FEDERAL AFFAIRS Breakdown of W-2 and/or 1099-MISC comDensation (¡) Base (ii) Bonus & ¡ncent¡ve (iii) Other compensation reportable compensation compensat¡on r,tos,497 567,000 0 474,265 organization on row (i) and from related organizations, described in column o 0 and (C) Retirement and (D) Nontaxable other deferred benefits (E) Total of columns (BX¡)-(D) 686,750 15,063 2,374,3LO 0 0 270,OOO t6,762 760,427 compensation (F) Compensation 0 0 0 0 0 0 0 96,000 23,465 457,792 0 ( ¡i) 0 0 0 0 0 0 0 ( ¡) 326,479 41,000 0 88,950 23,O87 479,850 0 ti¡ì 0 0 0 0 0 0 (¡) 269,3r3 46,000 0 95,475 22,437 433,625 304,977 0 0 0 0 0 (i) 230,193 14,000 0 25,137 22,8r2 (¡¡) 0 0 0 (¡ ) 207,748 13,000 21,598 23,465 (i¡ ) 0 0 ¡iì in column (B) reported as deferred on prior Form 990 0 60,000 if additional space is needed Use 33,350 I 65EAN KRISPINSKY 15 2 Directors, Trustees, Key Employees, and Highest Compensated Employees. (A) Name and Ttle of o 292,!36 0 0 0 26s,81 0 1 0 0 See Addit¡onal Data Schedule J (Form 99O) 2016 htrps ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printsub r2lr2l20t7 Page 7 III Supplemental Information Prov¡de the or uired for Part lines 1 Return Reference PART 15 3 Schedule J (Form 990) 2016 Part of LINE 1A 5b and and II. Also co this for a additional ¡nformêtion Explanat¡on PRESIDENT HAS ACCESS TO A HEALTH CLUB. Schedule J (Form 99O) 2016 https ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub r2lt2l20l7 Page 9 -DONOTP efile GRAPHIC DATA 15 DLN: 93493319o51307 OMB No. L545-OO47 SCHEDULE R ([orm 990) 2016 Þ CoErplete ¡f the organ¡zat¡on answered "Yes" on Form 99O, Part IV, line 33, 34,35b,36, ot 37 Þ rnrormation about schedur" Department of the Treasury Name - Production of ¡,åi:"f!*f:li,"J?;".rrctions ¡s dt www.rs¿ov/rormsso. Open to Public Inspection the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 Part Part I II Identification of Disregarded Entities Complete ìf the organization answered "Yes" on Form 990, Part IV, line 33 (a) (b) (c) Name, address, and EIN (if appl¡æble) of disregarded entity (d) (e) (f) Primary activ¡ty Legal domic¡le (state or foreign country) Total income End-of-year assets Direcf controll¡ng Identification of Related Tax-Exempt Organizations Complete tax-exem entity ¡f the organ¡zation answered "Yes" on Form 990, Part IV, line 34 because it had one or more anizat¡ons (a) (b) (c) (d) (e) Name, address, and EIN of re¡ated organizat¡on Primary activity (f) Legal domic¡le (state (s) Exempt Code section Public char¡ty status (if secrion 501(c)(3)) D¡rect controlling Section 512(b) (13) controlled or foreign country) ent¡ty Yes (1)AMERICANS FOR FOOD AND BEVERAGE CHOICE 1275 PENNSYLVANIA AVE NW STE 11OO ADVOCATE FOR BUSINESSES AND TRADE ASSOCIATIONS DC s01(c)(6) WASHINGTON, DC 2OOO4 27-O574297 (2)A¡4ERICAN BEVERAGE FOUNDATION FOR A HEALTHY AMERICA 1275 PENNSYLVANIA AVE NW STE 11OO PROVIDE FUNDING AND OTHER RESOURCES DC s0 SECTION 527 POUTCAL ACTION COMMITTEE DC 527 1 (c)(3) No No 2F No WASHINGTON, DC 2OOO4 27-4904904 (3)AMERICAN BEVERAGE ASSOCIATION FUND FOR CONSUMER CHOICE 1275 PENNSYLVANIA AVE NW STE 11OO No WASHINGTON, DC 2OOO4 46-1702097 htçs ://eup.eps.irs. gov/mef/rrdprd/sdi/proxy/printSub tzl12l20t7 Page 11 of15 2 Schedule R (Form 990) 2016 Part III ldentification of Related OrganizationsTaxable as a Pattnersh¡p Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizat¡ons treated as a partnership during the tax year. (a) (b) (c) (d) (e) (f) (e) Name, address, and EIN of related organizat¡on Primary act¡v¡ty Legal D¡rect Prêdominant ¡n@me(related, unrelated, excluded from tax under sections 512s14) Share of total income Share of (state or fore¡9 n runtry) Part æntroll¡n9 entity (i) (h) Code V-UBI amount in 20 of Schedule K-1 (Fom 1065) assets Yes No (k) 0) Percentage mana9rn9 owneEhip partner? Yes No IV ldentification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV' line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (a) (b) (c) Name, address, and EIN of related orqanization Pr¡mary activ¡ty Lega I domicile (state or foreign country) (d) (e) (f) (s) (h) Direct controllinq Type of entity corp, S corp, or trust) Share of total Share of end-ofyear Percentage owneßhip entity tncome (Ð assets Yes No Schedule R (Form 99O) 2016 htþs ://eup. eps.irs. gov/m ef/ ndprd/ sdi/proxy/printSub 1211212017 Page 12 Schedule R (Form 990) 2016 Part V Paqe f g h i j k I 3 organ¡zation(s) from related organization(s) . Gift, qrant, or capital contribution to related Gift, grant, or capital contribution ,: Yes 1a 1b . . Loans or loan guarantees to or for related organization(s) Loans or loan guarantees by related organization(s) . ; Dividends from related organ¡zation(s) Sale of assets to related organ¡zation(s) . . Purchase of assets from related organizat¡on(s) . Exchange of assets with related organ¡zation(s) . . Lease of tacilit¡es, equ¡pment, or other assets to related organ¡zation(s) Lease offacilities. equipment, or other assets from related organizat¡on(s) No No Yes 1c No 1d No 1e No 1f No lg No th No 1¡ No 1j No 1k Performance of services or membership or fundra¡sing sol¡citations for related organization(s) l! No No m Performance of services or membership or fundraising solicitat¡ons by related organizat¡on(s) 1m No n o Sharing of facilities, equ¡pment. ma¡ling lists. or other assets with related organ¡zat¡on(s) 1n No Sharing of pa¡d employees w¡th related organizat¡on(s) 1o No Reimbursement paid to related organizat¡on(s) for expenses 1p No Reimbursement paid by related organ¡zation(s) for expenses rq No Other transfer of cash or property to related organ¡zation(s) 1r Other transfer of cash or property from related organ¡zation(s) 1s p q r s 2 15 Transact¡ons With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Note, Complete line 1 if any ent¡ty is listed ¡n Parts II, III, or IV of this schedule. 1 During the tax yearidid the orgranization engage in any ofthe following transactions with one or more related organizations listed ¡n Parts II-IV? a Receipt of (i) interest, (ii)annuities, (iii) royalties, or(iv) rent trom a controlled ent¡ty . b c d e of , No If the answer to any of the above is "Yes," see the instruct¡ons for information on who must complete th¡s line, including covered relationships and transaction thresholds. (a) (b) (c) (d) Name of related organizat¡on Transaction type (a-s) Amount involved Method of determining amount ¡nvolved Schedule R (Form 99O) 2016 https ://eup.eps.irs. gov/mef/ndprd/sdi/proxy/printSub r2lt2l20r7 Page 13 of15 Page Scheduìe R (Form 990) 2016 PartVI 4 Unrelated Organizations Taxable as aPartnersh¡p Complete if the organization answered "Yes" on Form 990, Part IV, line 37 Prov¡de the following informat¡on for each entity taxed as a patnersh¡p through which the organizat¡on conducted more than f¡ve percent of its activ¡ties (measured by total assets or gross revenue) that was not a related organ¡zation, See instructions regarding exclusion for certain investment partnerships. (a) (b) (c) (d) (e) (f) (s) (h) (¡) (i) (k) Name, address, and EIN of ent¡ty Pr¡mary activity Legal dom¡c¡le Predominant lncome (re¡ated, unrelated, excluded from tax under sections 512- Are all partneß section Share oi Share of end-of-year D¡sproprtionate allocations? Code V-UBI Percentage s01(cX3) tncome General or mana9rn9 partner? (state or foreign country) s14) Èota I tn 20 of Schedule K-1 assets organlzations? owneEhip (Form 1065) Yes No Yes No Yes No Schedule R (Form 99O) 2016 https ://eup. eps. irs. gov/mef/rrdprd/sdi/proxy/printSub 12112120t7 Page 14 Schedule R (Form 990) 2016 Part VII Page of15 5 Supplemental Informat¡on Provide additional information for responses to questions on Schedule Return Reference R Explanat¡on schedule R (Form 99O) 2016 'trcs ://eup. eps.irs. gov/mef/ndprd/sdilproxy/printsub t2lr2l20l7