Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - Form990 Department of the Treasury Internal Revenue Serwce foundations) Do not enter security numbers on this form as it may Information about Form 990 and Its Instructions is at IRS govlform990 Return of Organization Exempt From Income Tax No 1545-0047 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private 2 1 5 be made pum'c Open to Public Inspection A For the 2015 calendar year, or tax year beginning 01-01-2015 and ending 12-31-2015 Check if applicable Address change Name change Initial return Final retu rn/terminated I?Amended retu rn I?Application pending Name of organization AMERICAN BEVERAGE ASSOCIATION Employer identification number 53?0025510 Domg busmess as Telephone number Number and street (or 0 box if mail is not delivered to street address) Room/smte 1275 AVE NW NO 1100 (202)463?6725 City or town, state or provmce, country, and ZIP or foreign postal code WASHINGTON, DC 20004 Gross receipts 104,881,694 Name and address ofprinCIpal officer H(a) Is this a group return for SUSAN NEELY 1275 AVE NW NO 1100 Sazord'mms Yes '7 20004 H(b) Are all subordinates I?Yes No I 501(c)(3) I7 501(c) 6 4 (insert no) 4947(a)(1) or 527 mClUdEd7 Website:P ORG attach a list (see instructions) Group exemption number Form of organization I7 Corporation Trust Assomation Other Year of formation 1921 State of legal domicile DC Summary 1Briefly describe the organization?s or most Significant actIVIties SEE PAGE 2, PART LINE 1 FOR DETAILS cu c: r: 2 Check this box ifthe organization discontinued its operations or disposed ofmore than 25% ofits net assets L9 ,5 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 33 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 30 5 Total number ofindIVIduals employed in calendar year 2015 (Part V, line 2a) 5 48 6 Total number ofvolunteers (estimate if necessary) 6 0 73 Total unrelated busmess revenue from Part column (C), line 12 7a 0 Net unrelated busmess taxable income from Form line 34 7b 0 Prior Year Current Year Contributions and grants (Part line 1h) 0 0 (1i 3 9 Program serVIce revenue 29) 80,817,635 76,522,185 10 3,4,and 7d) 3,317,288 2,030,681 I: 11 5,6d,8c,9c,10c,and11e) 486,563 385,178 12 'll'gt)al revenue?add lines 8 through 11 (must equal Part column (A), line 84,621,486 78,938,044 13 Grants and similar amounts paid (PartIX,column (A),lines 1?3) 1,250,000 695,000 14 Benefits paid to or for members (Part IX, column (A), line 4) 0 0 8 15 galfgifs, other compensation, employee benefits (Part IX, column (A), lines 7,642,901 8,627,202 in 5 16a Professmnalfundraismg fees lie) 0 0 5 Total fundraismg expenses (Part IX, column (D), line 25) >0 17 Otherexpenses 11a?11d,11f?24e) 72,186,729 65,987,458 18 Totalexpenses Addlines 13?17 (must 81,079,630 75,309,660 19 Revenue less expenses Subtract line 18 from line 12 3,541,856 3,628,384 3; Beginning of Current Year End of Year 5 of? 20 Totalassets (PartX, ine 16) 38,109,940 43,341,614 :2 21 Total liabilities (Part X,line 26) 5,642,609 9,246,506 22 Net assets orfund balances Subtract line 21 from line 20 32,467,331 34,095,108 Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (otherthan officer) is based on all information of which preparer has any knowledge 2016-11-15 . Si nature of officer Date Sign 9 Here MARK HAMMOND SVP AND CFO Type or print name and title Print/Type preparer's name Preparer's signature Date PTIN SUBRINA CPA SUBRINA CPA CheCk If P00365899 Pald self-employed Firm's name CALIBRE CPA GROUP PLLC Firm's EIN 47?0900880 Preparer Firm's address 7501 WISCONSIN AVENUE SUITE 1200 Phone no (202) 331-9880 Use Only WEST BETHESDA, MD 20814 May the IRS discuss this return With the preparer shown above? (see instructions) . I7Yes For Paperwork Reduction Act Notice, see the separate instructions. Cat No 11282Y Form990(2015) Form 990(2015) Page2 Statement of Program Service Accomplishments 1 Check ifSchedule 0 contains a response or note to any line In this . . . . . . . . . . . . . Brie?y describe the organization's mi55ion THE PURPOSE AND OBJECTIVES ARE TO UNITE NON-ALCOHOLIC BEVERAGE COMPANIES TO ACHIEVE RESPONSIBLE PUBLIC POLICY AND PROMOTE OUR COMMITMENT TO AND COMMUNITIES 2 Did the organization undertake any Signi?cant program serVIces during the year which were not listed on thepriorForm990 or990?EZI_Yes If"Yes," describe these new serVIces on Schedule 0 3 Did the organization cease conducting, or make Significant changes in how it conducts, any program If"Yes," describe these changes on Schedule 0 4 Describe the organization?s program serVIce accomplishments for each ofits three largest program serVIces, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are reqUIred to report the amount ofgrants and allocations to others, the total expenses, and revenue, if any, for each program serVIce reported 4a (Code (Expenses 33 including grants of (Revenue THE PURPOSE AND OBJECTIVES ARE TO PROMOTE THE INTERESTS OF ITS MEMBERS, RAISE THE STANDARDS OF THE NON-ALCOHOLIC BEVERAGE INDUSTRY AND PROVIDE A FORUM 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 including grants of (Revenue 4c (Code (Expenses including grants of (Revenue 4d Other program serVIces (Describe in Schedule 0 (Expenses including grants of$ (Revenue 4e Total program service expenses Form 990 (2015) Fonn990(2015) Checklist of Required Schedules 20a Page 3 Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," completeScheduleA Is the organization reqUIred to complete Schedule B, Schedule of Contributors (see instructions)? Did the organization engage in direct or indirect political campaign actIVIties on behalfofor in opposition to candidates for public office? If "Yes," complete Schedule C, Part I Section 501(c)(3) organizations. Did the organization engage in lobbying actIVIties, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II . . . Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, orSImilar amounts as defined in Revenue Procedure 98?19? If "Yes," complete Schedule C, Part ?3 Did the organization maintain any donor adVIsed funds or any Similar funds or accounts for which donors have the right to prowde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes," complete Schedule D, Part I 94 Did the organization receive or hold a conservation easement, including easements to preserve open space, the enVIronment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II W- Did the organization maintain collections of works ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part ?3 Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or prowde credit counseling, debt management, credit repair, or debt negotiation serVIces?If ?Yes," complete Schedule D, Part IV 93' Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quaSI?endowments? If "Yes," complete Schedule D, Part SJ Ifthe organization's answerto any ofthe followmg questions is "Yes,? then complete Schedule D, Parts VI, VII, IX, orX as applicable Did the organization report an amount for land, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI Did the organization report an amount for investments?other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Did the organization report an amount for investments?program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part 21' Did the organization report an amount for other assets in Part X, line 15 that is 5% or more ofits total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX 94 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartX w- Did the organization?s separate or consolidated finanCIal statements for the tax year include a footnote that addresses the organization?s liability for uncertain tax p05itions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part 94 Did the organization obtain separate, independent audited finanCIal statements forthe tax year? If "Yes," complete Schedule D, Parts XI and XII Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional ?3 Is the organization a school described in section 170(b)(1)(A If ?Yes," complete Schedule Did the organization maintain an office, employees, or agents outSIde ofthe United States? Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVice actiwties outSide the nited States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete ScheduleF, Parts I and IV . Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other a55istance to or for any foreign organization? If ?Yes,?complete Schedule F, Parts II and IV . Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other a55istance to or for foreign indiViduals? If "Yes,?complete Schedule F, Palts and IV . Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule 6, Part I (see instructions) Did the organization report more than $15,000 total of fundraismg event gross income and contributions on Part lines 1c and 8a? If ?Yes," complete Schedule G, Part II Did the organization report more than $15,000 ofgross income from gaming actIVIties on Part line 9a? If "Yes, complete Schedule G, Part Did the organization operate one or more hospital faCIlities? If "Yes," complete ScheduleH If"Yes" to line 20a, did the organization attach a copy ofits audited finanCIal statements to this return20b Forn1990(2015) Form 990(2015) Page4 Checklist of Required Schedules (contmued) 21 the organization report more than $5,000 ofgrants or other aSSIStance to any domestIc organization or 21 Yes domestic government on Part IX, column (A), ?ne 1 7 If "Yes,?complete Schedule I, Parts I and II 22 the organization report more than $5,000 ofgrants or other aSSIStance to or for domestIc indIVIduals on Part 22 IX, column (A), ?ne 27 If "Yes,?complete Schedule I, Parts I and W- 0 23 the organization answer ?Yes" to Part VII, SectIon A, ?ne 3, 4, or 5 about compensation of the organIzatIon?s current and former of?cers, directors, trustees, key employees, and highest compensated employees? If "Yes," 23 es complete Schedule 24a the organIzation have a tax?exempt bond issue WIth an outstandIng prInCIpal amount of more than $100,000 as ofthe last day ofthe year, that was issued after December 31, 2002? If "Yes,?answer lines 24b through 24d and complete Schedule If "No,?go to lme 25a 24a 0 the organization invest any proceeds oftax-exempt bonds beyond a temporary perIod exception? 24 the organization maintain an escrow account other than a refundIng escrow at any tIme during the year to defease any tax?exempt bonds? 24C the organIzation act as an "on behalfof" Issuer for bonds outstandIng at any tIme durIng the year? 24d 25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. the organIzation engage In an excess bene?t transaction With a disqualified person durIng the year? If ?Yes," 25 complete Schedule L, Part I a Is the organization aware that it engaged In an excess bene?t transaction With a dIsqualI?ed person In a prIor year, and that the transactIon has not been reported on any ofthe organIzation's prior Forms 990 or 25b If "Yes, complete Schedule L, Part I 26 the organIzation report any amount on Part X, line 5, 6, or 22 for recerables from or payables to any current orformer of?cers,dIrectors,trustees,key employees,highestcompensated employees,ordisqualIfied persons? 26 No If "Yes," complete Schedule L, Part II 27 the organIzation prowde a grant or other aSSIstance to an of?cer, director, trustee, key employee, substantial contributor or employee thereof, a grant selectIon commIttee member, orto a 35% controlled entity orfamIly 27 No member ofany ofthese persons? If ?Yes," complete Schedule L, Part . 28 Was the organizatIon a party to a business transactIon WIth one ofthe followmg partIes (see Schedule L, Part IV InstructIons for applIcable ?lIng thresholds, conditIons, and exceptIons) a A current or former officer, dIrector, trustee, or key employee? If ?Yes," complete Schedule L, Part IV 28a No A family member ofa current orformer of?cer, dIrector, trustee, or key employee? If "Yes," complete Schedule L, PartIV . 28b No A entIty of a current or former of?cer, dIrector, trustee, or key employee (or a famIly member thereof) was an of?cer, dIrector, trustee, or dIrect or Indirect owner? If "Yes," complete Schedule L, Part IV 28C 0 29 the organIzation recere more than $25,000 in non?cash contrIbutions? If ?Yes,? complete ScheduleM 29 No 30 the organIzation recere contributIons of art, hIstorIcal treasures, or other SimIlar assets, or quali?ed conservatIon contributIons? If ?Yes," complete Schedule 30 N0 31 the organIzation quUIdate, termInate, or dIssolve and cease operatIons? If ?Yes,? complete Schedule N, Part I No 31 32 the organIzation sell, exchange, dispose of, or transfer more than 25% ofits net assets? If "Yes," complete Schedule N, Part II 32 0 33 the organIzation own 100% ofan entity dIsregarded as separate from the organIzatIon under Regulations sectIons 301 7701?2 and 301 7701-3? If ?Yes," complete Schedule R, Paul 33 0 34 Was the organizatIon related to any tax-exempt or taxable entity? If ?Yes,? complete Schedule R, PaIt II, or IV, W- 34 Yes and Part V, ?ne 1 35a the organIzation have a controlled entIty WIthin the meaning ofsection 512(b)(13)? 35a N0 If?Yes'to line 35a, did the organizatIon receive any payment from or engage In any transactIon WIth a controlled 35b entIty WIthin the meaning of section 512(b)(13)7 If ?Yes,? complete Schedule R, Part V, lIneZ 36 Section 501(c)(3) organizations. the organIzatIon make any transfers to an exempt non-charItable related organization? If ?Yes,? complete Schedule R, Part V, ?ne 2 36 37 the organIzation conduct more than 5% of Its actIVItIes through an entity that is not a related organIzatIon and that is treated as a partnershIp for federal Income tax purposes? If "Yes," complete Schedule R, Part VI 95' 37 0 38 the organIzation complete Schedule 0 and prowde explanatIons In Schedule 0 for Part VI, lines 1 1b and 19? Note. All Form 990 ?lers are reqUIred to complete Schedule 0 38 es Form 990 (2015) Form 990(2015) Page5 Statements Regarding Other IRS Filings and Tax Compliance Check If Schedule 0 contaIns a response or note to any lIne In thIs Part . . . . . . . . . . . Yes No 1a Enterthe number reported In Box 3 of Form 1096 Enter Ifnot applicable . . 1a 58 Enterthe number of Forms W-ZG Included In line 1a Enter If not applicable 1b the organIzation comply WIth backup Withholding rules for reportable payments to vendors and reportable to prIze WinnersEnter the number ofemployees reported on Form Transmittal of Wage and Tax Statements, ?led for the calendar year ending With or WIthIn the year covered 23 48 Ifat least one Is reported on IIne 2a, dId the organization We all reqUIred federal employment tax returns? Yes Note.Ifthe sum of lines 1a and 2a IS greater than 250, you may be reqUIred to e?fIle (see Instructions) 3a the organIzation have unrelated busmess gross Income of $1,000 or more durIng the year? . . . 3a No If?Yes," has It filed a Form for thIs year?If "No?to lme 3b, prowde an exp/anatIon In Schedule any tIme during the calendar year, did the organization have an Interest In, or a SIgnature or other authority over, a fInanCIal account In a foreIgn country (such as a bank account, securIties account, or other finanCIal account)? . . 4a No If"Yes," enter the name ofthe foreIgn country See Instructions for filing reqUIrements for Form 114, Report of Foreign Bank and FinanCIal Accounts (FBA R) 5a Was the organizatIon a party to a prothIted tax shelter transaction at any tIme during the tax year? . . 5a No any taxable party notify the organIzatIon that It was or Is a party to a prohibited tax shelter transactIon? 5b No If"Yes," to line 5a or 5b, did the organization ?le Form 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the Ga Yes organization so ICIt any contributIons that were not tax deductible as charItable contrIbutIons? If"Yes," did the organization Include With every solICItatIon an express statement that such contributIons Organizations that may receive deductible contributions under section 170(c). a the organIzation recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and 7a serVIces prowded to the payorIf"Yes," did the organization notIfy the donor ofthe value ofthe goods or serVIces prowdedthe organIzation sell, exchange, or otherWIse dispose of tangible personal property for which It was reqUIred to 7C If"Yes," Indicate the number of Forms 8282 filed durIng the year . . . . I 7d I the organIzation recere any funds, directly or IndIrectly, to pay prequms on a personal benefit contract? 7e the organIzatIon, durIng the year, pay prequms, directly or IndIrectly, on a personal bene?t contract? . . 7f 9 Ifthe organIzation recered a contrIbutIon of qualified Intellectual property, dId the organIzation ?le Form 8899 as 7g Ifthe organIzation recered a contrIbutIon of cars, boats, aIrplanes, or other vehIcles, did the organization ?le a 8 Sponsoring organizations maintaining donor advised funds. a donor adVIsed fund maIntaIned by the sponsorIng organizatIon have excess busmess holdIngs at any time 3 9a the sponsoring organIzation make any taxable dIstrIbutIons under section 4966? . . . 9a the sponsoring organIzation make a dIstrIbutIon to a donor, donor adVIsor, or related person? . . . 9b 10 Section 501(c)(7) organizations. Enter InitiatIon fees and capital contrIbutIons Included on Part Me 12 . . . 10a Gross rECEIpts, Included on Form 990, Part line 12, for public use ofclub 10b faCIlities 11 Section 501(c)(12) organizations. Enter Gross Income from members or shareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paid to other sources against amounts due or recewed from them11b 12a Section 4947(a)(1) non-exempt charitable trusts.Is the organization fIlIng Form 990 In of Form 1041? 12a If "Yes," enter the amount of tax-exempt Interest received or accrued durIng the year 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization Icensed to Issue health plans In more than one state?Note. See the InstructIons for addItIonal Information the organIzation must report on Schedule 0 13a Enter the amount of reserves the organizatIon IS reqUIred to maIntaIn by the states In the organIzatIon Is Icensed to Issue health plans . . . . 13b Enterthe amount of reserves on hand . . . . . . . . . . . . 13c 14a the organIzation recewe any payments for Indoor tannIng serVIces during the tax year"Yes," has It ?led a Form 720 to report these payments?If ?No,"prowde an explanation In Schedule 0 . . 14b Form 990 (2015) Form 990(2015) Pages Governance, Management, and Disclosure For each ?Yes" response to lines 2 through 7b below, and for a "No" response to ?nes 8a, 8b, or 10b below, describe the Circumstances, processes, or changes In Schedule 0. See Instructlons. Check IfSchedule contaIns a response or note to any IIne In thIs PartVI . . . . . . . . . . . . . .I7 Section A. Governing Body and Management Yes No 1a Enter the number ofvotIng members of the governIng body at the end ofthe tax 1a 33 year Ifthere are materIal dIfferences In votIng rIghts among members ofthe governIng body, or Ifthe governIng body delegated broad authorIty to an exec utIve committee or SImIlar commIttee, explaIn In Schedule 0 Enter the number ofvotIng members Included In Ine la, above, who are Independent 1b 30 2 any of?cer, dIrector, trustee, or key employee have a famIly relatIonshIp or a busmess relatIonshIp WIth any other of?cer, dIrector, trustee, or key employeethe organIzatIon delegate control over management dutIes customarlly performed by or underthe dIrect 3 No superVISIon ofoffIcers, dIrectors or trustees, or key employees to a management company or other person? 4 the organIzatIon make any SIgnIfIcant changes to Its governIng documents smce the prIor Form 990 was 4 N0 5 the organIzatIon become aware durIng the year ofa SIgnIfIcant dIverSIon of the organIzatIon's assets? . 5 No 6 the organIzatIon have members or stockholdersthe organIzatIon have members, stockholders, or other persons who had the power to elect or appomt one or more members ofthe governIng bodyYES Are any governance deCISlonS of the organIzatIon reserved to (or subject to approval by) members, stockholders, 7b Yes or persons other than the governIng body? 8 the organIzatIon contemporaneously document the meetIngs held or ertten actIons undertaken durIng the year by the followmg 8aYes Each commIttee WIth authorIty to act on behalfofthe governIng bodythere any of?cer, dIrector, trustee, or key employee Isted In Part VII, SectIon A, who cannot be reached at the organIzatIon? address? If' Yes, prowde the names and addresses In Schedule 0 . . . 9 N0 Section B. Policies (Thls Sectlon requests Informatron about polICIes not requrred by the Internal Revenue Code.) Yes No 10a the organIzatIon have local chapters, branchesIf"Yes," dId the organIzatIon have ertten polICIes and procedures governIng the actIVItIes ofsuch chapters, and branches to ensure theIr operatIons are conSIstent WIth the organIzatIon's exempt purposes? 10b 11a Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 12a the organIzatIon have a ertten conflIct ofInterest polIcy? If go to llne 12a Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve me to conflIcts12b Yes the organIzatIon regularly and conSIstently monItor and enforce compIIance WIth the polIcy? If ln ScheduleOhow this was done . . . . . . . . . . . . . . . . . . . 12C Yes 13 the organIzatIon have a ertten polIcythe organIzatIon have a ertten document retentIon and destructIon polIcythe process for determInIng compensatIon of the followmg persons Include a reVIew and approval by Independent persons, data, and contemporaneous substantIatIon ofthe deIIberatIon and . . . . . . . . . . . 15a Yes . . . . . . . . . . . . . . . . 15b Yes If"Yes" to lIne 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) 16a the organIzatIon Invest In, contrIbute assets to, or partICIpate In a JOlnt venture or SImIlar arrangement WIth a taxableentItydurIngtheyearIf"Yes," dId the organIzatIon follow a ertten polIcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In Jomt venture arrangements under appIIcable federal tax law, and take steps to safeguard the organIzatIon?s exempt status WIth respect to such arrangements16b Section C. Disclosure 17 LIst the States WIth a copy ofthIs Form 990 IS reqUIred to be ?led? 18 SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfapplIcable), 990, and (501(c) (3)5 only) avaIIable for publIc InspectIon IndIcate how you made these avaIlable Check all that apply Own webSIte I?Another's webSIte I7 Upon request Other (explaIn In Schedule 0) 19 DescrIbe In Schedule 0 whether (and If so, how) the organIzatIon made Its governIng documents, conflIct of Interest polIcy, and fInanCIal statements avaIlable to the publIc durIng the tax year 20 State the name, address, and telephone number ofthe person who possesses the organIzatIon's books and records PMARK HAMMOND 1275 AVE NW SUITE 100 WASHINGTON, DC 20004 (202)463?6725 Form 990 (2015) Form 990(2015) Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check ifSchedule 0 contains a response or note to any line In this Part VII . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons reqUIred to be listed Report compensation for the calendar year ending With or Within the organization's tax year I List all of the organization's current officers, directors, trustees (whether or organizations), regardless ofamount ofcompensation Enter in columns (D), (E), and (F) if no compensation was paid 0 List all ofthe organization?s current key employees, ifany See instructions for definition of "key employee 0 List the organization's five current highest compensated employees (otherthan an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form and/or Box 7 of Form of more than $100,000 from the organization and any related organizations 0 List all 0fthe organization's former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations 0 List all 0fthe organization's former directors or trustees that received, in the capaCIty as a former director or trustee ofthe organization, more than 10,000 of reportable compensation from the organization and any related organizations List persons in the followmg order indiVidual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box if neitherthe organization nor any related organization compensated any current officer, director, ortrustee (A) (B) (C) (D) (E) (F) Name and Title Average P05iti0n (do notcheck Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization organizations from the for related .-. .. I I 2/1099? organization and a I I 3 :11 organizations L1H- .E MISC) related below 13' an? 3 organizations u. 3 c: dotted lineSee Additional Data Table Form 990 (2015) Form 990 (2015) Page 8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and Title Average P05ition (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization organizations from the for related 0 5. 3. I -n organization and organizations 3. :4 .3 131?:? 2 related below 13' .3 3 organizations u. 3 (.3 dotted lineLt.? I, {it See Additional Data Table Total from continuation sheets to Part VII, Section A . . . . Total (add lines 3,432.074 0 403,312 2 Total number of indiwduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 19 Yes No 3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If ?Yes,? complete Schedu/leor such ind/Vidual . . . . . . . . . . . . . . No 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? If ?Yes," complete Schedu/leor such Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indiVidual for services rendered to the organizationUf ?Yes," complete Schedu/leor such person . . . . . . . . No Section B. Independent Contractors 1 Complete this table for yourfive highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending With or Within the organization's tax year (A) (B) (C) Name and busmess address Description of serwces Compensation LATHAM WATKINS LLP PROFESSIONAL FEES 1,056,313 PO BOX 7247-8202 PHILADELPHIA, PA 19170 BLUEFRONT STRATEGIES LLC PROFESSIONAL FEES 1,008,380 805 15TH ST NW SUITE 300 WASHINGTON, DC 20005 PUBLIC OPINION STRATEGIES PROFESSIONAL FEES 958,052 214 NORTH ST ALEXANDRIA, VA 22314 GIBSON DUNN CRUTCHER LLP PROFESSIONAL FEES 574,285 PO BOX 840723 LOS ANGELES, CA 90084 DENTONS US LLP PROFESSIONAL FEES 509,726 DEPT 894579 LOS ANGELES, CA 901894579 2 Total number ofindependent contractors (including but not limited to those listed above) who received more than $100,000 ofcompensation from the organization 18 Form 990 (2015) Form 990 (2015) Page 9 Statement of Revenue Check ifSchedule 0 contains a response or note to any line in this Part (A) (B) (C) (D) Total revenue Related or nrelated Revenue exempt busmess excluded from function revenue tax under revenue sections 512-514 1a Federated campaigns . . 1a 9 2! Membership dues . . . . 1b (D Fundraismg events . . . . 1c <12 :35 '5 Related organizations . . . 1d (3 Government grants (contributions) 13 .2 All other contributions, gifts, grants, and 1f 1: a; Similar amounts not included above :2 J: :2 Noncash contributions included in lines 1a-1f '5 8 Total.Add lines 1a?1f a? Busmess Code 2a SPECIAL PROJECT ASSESSMENT 900099 64,250,000 64,250,000 MEMBERSHIP DUES 900099 12,272,185 12,272,185 3 51 All other program serVIce revenue 0 I: Total. Add lines 2a?2f 76,522,185 3 Investment income (including diVidendS, interest, and other Similar amounts) . 1'454?188 1'454?188 Income from investment of tax-exempt bond proceeds 5 Royalties Real (ii) Personal 6a Gross rents 1,101,888 Less rental 726,110 expenses Rental income 375,778 or(loss) Net rental income or (loss) 375,778 375,778 Securities (ii) Other 7a Gross amount from sales of 25,794,033 assets other than inventory Less cost or other and 25,217,540 sales expenses Gain or (loss) 576,493 Net gain or (loss) .p 576,493 576,493 '0 83 Gross income from fundraismg 3 events (not including 5 ofcontributions reported on line 1c) a See PartIV,line 18 a; a .C 5 Less direct expenses . . . Net income or (loss) from fundraismg events . . 9a Gross income from gaming actIVIties See Part IV, line 19 a Less direct expenses . . . Net income or (loss) from gaming actIVIties . 103 Gross sales ofinventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales of inventory . . Miscellaneous Revenue Busmess Code 113 MISCELLANEOUS REVENUE 900099 9400 9'40? All other revenue Total.Addlines 11a?11d 9,400 12 Total revenue. See Instructions 78,938,044 76,531,585 0 2,406,459 Form 990 (2015) Form 990(2015) Page 10 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check If Schedule 0 contains a response or note to any line In this Part IX I7 Do not include amounts reported on lines 6b, (A) Prograglemce Manag?g?nt and FuniglliiLIng 7b! 8b! 9b! and 10b 0f Part Total expenses expenses general expenses expenses 1 Grants and other assistance to domestIc organizations and domestIc governments See Part IV, line 21 695,000 2 Grants and other aSSIstance to domestIc IndIVIduals See Part IV, lIne 22 3 Grants and other assistance to foreIgn organizations, foreign governments, and foreign IndIVIduals See Part IV, lines 15 and 16 Bene?ts paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 6 Compensation not Included above, to disqualified persons (as de?ned under section 4958(f)(1)) and persons described In section 4958(c)(3)(B) 7 Other salaries and wages 6,440,773 8 PenSIon plan accruals and contributions (include section 401(k) and 403(b) employer contributions) 1,012,179 9 Other employee bene?ts 283,018 10 Payroll taxes 891,232 11 Fees for serVIces (non?employees) a Management Legal 5,448,173 AccountIng 73,842 Lobbying 924,674 Profes5Ional fundraising serVIces See Part IV, line 17 Investment management fees 169,330 9 Other (IflIne 1 lg amount exceeds 10% 0f Ine 25, column (A) amount, list line 1 1g expenses on Schedule 0) 47,362,090 12 AdvertISIng and promotion 13 Office expenses 250,282 14 Information technology 154,336 15 Royalties 16 Occupancy 658,008 17 Travel 774,590 18 Payments of travel or entertainment expenses for any federal, state, or local pubIIc offICIals 19 Conferences, conventions, and meetings 210,810 20 Interest 21 Payments to affiliates 108,233 22 DepreCIation,depletIon,and amortization 88,437 23 Insurance 17,200 24 Other expenses ItemIze expenses not covered above (LIst miscellaneous expenses In line 24e Ifline 24e amount exceeds 10% ofIIne 25, column (A) amount, lIst line 24e expenses on Schedule 0 a SPECIAL PROJECTS 8,396,965 RESEARCH PRO 728,942 CONTRIBUTIONS 430,568 PUBLICATIONS AND SUBSCR 132,616 All other expenses 58,362 25 Total functional expenses. Add Ines 1 through 24e 75,309,660 26 Joint costs.Complete thIs lIne only Ifthe organization reported In column (B) Jomt costs from a combined educatIonal campaIgn and fundraismg so ICItation Check here _Iffollowmg SOP 98?2 (ASC 958?720) Form 990 (2015) Form 990 (2015) Page 11 Balance Sheet CheckifScheduleO contains a response or note to any linein this PartX . . (A) (B) Beginning ofyear End ofyear 1 Cash?non-interest?bearing 779,726 1 217,394 2 Savmgs and temporary cash Investments 759,196 2 648,177 3 Pledges and grants receivable, net 3 4 Accounts receivable, net 631,723 4 134,844 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule 5 6 Loans and other receivables from other disquali?ed persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations ofsection 501(c)(9) voluntary employees? benefICIary organizations (see instructions) Complete Part V) II ofSchedule 6 2 Notes and loans recewable, net 7 Inventories for sale or use 8 Prepaid expenses and deferred charges 205,146 9 303,692 10a Land, and eqUIpment cost or other ba5is Complete Part VI ofSchedule 103 71594587 Less accumulated depreCIation 10b 6,169,602 1,602,114 10c 1,424,985 11 Investments?publicly traded securities 29,135,291 11 33,840,091 12 Investments?other securities See Part IV, line 1 1 4,996,744 12 5,437,074 13 Investments?program?related See Part IV, line 1 1 13 14 Intangible assets 14 15 Other assets See Part IV, line 1 1 0 15 335,357 16 Total assets.A dd lines 1 through 15 (must equal line 34) 38,109,940 16 43,341,614 17 Accounts payable and accrued expenses 2,903,508 17 5,479,184 18 Grants payable 18 19 Deferred revenue 5,000 19 1,485 20 Tax?exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV ofSchedule 21 Q) 22 Loans and other payables to currentand former officers,directors,trustees, r: key employees, highest compensated employees, and disqualified 5 persons Complete Part II ofSchedule 22 G: :1 23 Secured mortgages and notes payable to unrelated third parties 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17?24) Complete Part ofSchedule . . . . . . . . . . . 2,734,101 25 3,765,837 26 Total liabilities.A dd lines 17 through 25 5,642,609 26 9,246,506 Organizations that follow SFAS 117 (ASC 958), check here '7 and complete :3 lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 32,467,331 27 34,095,108 r3 CD 28 Temporarily restricted net assets 28 29 Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), check here and 5 complete lines 30 through 34. 73 30 Capital stock ortrust prinCIpa ,or current funds 30 31 Paid?in or capitalsurplus,0r and,bUI ding or eqUIpment fund 31 32 Retained earnings,endowment,accumu ated income,or otherfunds 32 33 Total net assets or fund balances 32,467,331 33 34,095,108 34 Total liabilities and net assets/fund balances 38,109,940 34 43,341,614 Form 990 (2015) Form 990 (2015) Reconcilliation of Net Assets Page 12 Check IfSchedule contaIns a response or note to any lIne In thIs Part XI . 1 Total revenue (must equal Part column (A), lIne 12) 1 78,938,044 2 Total expenses (must equal Part IX, column (A), Me 25) 2 75,309,660 3 Revenue less expenses Subtract lIne 2 from lIne 1 3 3,628,384 4 Net assets or fund balances at begInnIng ofyear (must equal Part X, lIne 33, column 4 32,467,331 5 Net unrealized gaIns (losses) on Investments 5 ?2,000,607 6 Donated serVIces and use of 6 7 Investment expenses 7 8 PrIor perIod adjustments 8 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 0 10 Net assets or fund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 34,095,108 Financial Statements and Reporting Check IfSchedule contaIns a response or note to any Me In thIs Part XII I7 Yes No 1 AccountIng method used to prepare the Form 990 I?Cash WAccrual I?Other Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon's fInanCIal statements complied or reVIewed by an Independent accountant? 2a No If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were compIIed or reVIewed on a separate consolldated or both Separate Consolldated Both consolIdated and separate Were the organIzatIon's fInanCIal statements audIted by an Independent accountant? 2b Yes If?Yes,?check a box below to IndIcate whether the fInanCIal statements for the year were audIted on a separate consolldated or both I7 Separate Consolldated Both consolIdated and separate basIs If"Yes," to Me 2a or 2b, does the organIzatIon have a commIttee that assumes for overSIght ofthe audIt, reVIew, or compIIatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 2C Yes Ifthe organIzatIon changed eIther Its overSIght process or selectIon process durIng the tax year, explaIn In Schedule 0 3a As a result ofa federal award, was the organIzatIon reqUIred to undergo an audIt or audIts as set forth In the SIngle AudItActand OMB CIrcularA-133? 3a N0 If"Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts 3b Form 990 (2015) Additional Data Software ID: Softwa re Ve rsio n: EIN: 53-0025510 Name: AMERICAN BEVERAGE ASSOCIATION Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors (A) (B) (C) (D) (E) (F) Name and Title Average POSItion (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person IS both an officer from the from related compensation any hours and a director/trustee) organization organizations from the for related .-, 3? I 2/1099- 2/1099? organization 3 :I'l organizations a MISC) MISC) and related below .p 3 organizations - 3 1- dotted line.I- .1. SUSAN NEELY 40 00 1,613,147 91,518 PRESIDENT 8i CHIEF EXECUTIV ROGER LCOLLINS 1 00 CHAIR JEFFREY HONICKMAN 1 00 VICE CHAIR RALPH CROWLEY JR 1 00 TREASURER ZEIN ABDALLA 1 00 BOARD DIRECTOR TIM BROWN 1 00 BOARD DIRECTOR ALBERT CAREY 1 00 BOARD DIRECTOR PAUL FINNEY 1 00 BOARD DIRECTOR SALLY HARGIS 1 00 BOARD DIRECTOR JOHN 1 00 BOARD DIRECTOR Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors (A) (B) (C) (D) (E) (F) Name and Title Average (do not check Reportable Reportable Estimated hours per more than one box, compensation compensation amount of week (list unless person Is both an from the from related other any hours officer and a organization organizations compensation for related director/trustee) 2/1099- 2/1099- from the or anlzatlons - MISC MISC or anizatlon below '1 at :3 and related dotted line) i :j ?5 firi- organizations 1:11if: JACK PELO 1 00 BOARD DIRECTOR GARY SMITH 1 00 BOARD DIRECTOR BRIAN CHARNESKI 1 00 BOARD DIRECTOR WILLIAM CYR 1 00 BOARD DIRECTOR MATTHEW DENT 1 00 BOARD DIRECTOR ALEXANDER DOUGLAS JR 1 00 BOARD DIRECTOR JERRY FOWDEN 1 00 BOARD DIRECTOR SETH GOLDMAN 1 00 BOARD DIRECTOR WALTER GROSS 1 00 BOARD DIRECTOR FRANK HARRISON 1 00 BOARD DIRECTOR Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors (A) (B) (C) (D) (E) (F) Name and Title Average POSItlon (do not check Reportable Reportable Estimated hours per more than one box, compensation compensation amount of week (list unless person Is both an from the from related other any hours officer and a organization organizations compensation for related director/trustee) 2/1099- 2/1099- from the or anlzatlons - MISC MISC or anizatlon below a. at :3 and related dotted line) i :j ?5 firi- organizations 1:11JOHNSTON 1 00 0 0 BOARD DIRECTOR STEFAN KOZAK 1 00 0 0 BOARD DIRECTOR LORDI 1 00 0 0 BOARD DIRECTOR ANDREW MOORE 1 00 0 0 BOARD DIRECTOR STEVE FORD 1 00 0 0 BOARD DIRECTOR CLIFF RITCHIE 1 00 0 0 BOARD DIRECTOR KIRK TYLER 1 00 0 0 BOARD DIRECTOR ANTHONYJ VARNI 1 00 0 0 BOARD DIRECTOR WENDY CLARK 1 00 0 0 BOARD DIRECTOR MARK HAMMOND 40 00 428,198 69,017 SENIOR VICE PRESIDENT 8: CF Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors (A) (B) (C) (D) (E) (F) Name and Title Average P05iti0n (do not check Reportable Reportable Estimated hours per more than one box, compensation compensation amount of week (list unless person IS both an from the from related other any hours officer and a organization organizations compensation for related director/trustee) 2/1099? 2/1099? from the organizations 0 3 I 'n MISC) MISC) organization below 3. 9 =3 .19 T3161 '2 and related dotted line) (i '5 organizations AMY HANCOCK 40 00 319,146 61,241 SECRETARY GENERAL COUNSE KEVIN KEANE 40 00 350,292 41,752 SR VP, PUBLIC AFFAIRS GENEVIEVE GENT 40 00 279,808 49,117 SR VP GOVERNMENT AFFAIRS SEAN KRISPINSKY 40 00 231,762 46,595 DEPUTY GENERAL COUNSEL BARBARA LHIDEN 40 00 209,721 44,072 DEPUTY GENERAL COUNSEL Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493320170086' SCHEDULE Political Campaign and Lobbying Activities (Form 990 or For Organizations Exempt From Income Tax Under section 501(c) and section 527 2 1 5 990' EZ) PComplete if the organization is described below. PAttach to Form 990 or Form 990-EZ. PInformation about Schedule (Form 990 or 990-EZ) and its instructions is at Open to Public Department ofthe [form990. Inspection Treasury Internal Revenue SerVIce If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 99042, Part V, line 46 (Political Campaign Activities), then a Section 501(c)(3) organizations Complete Parts I-A and Do not complete Part I-C 0 Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and below Do not complete Part I-B a Section 527 organizations Complete Part I-A only If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 99042, Part VI, line 47 (Lobbying ActIVIties), then 0 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part Do not complete Part II-A If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 99042, Part V, line 35c (Proxy Tax) (see separate instructions), then 0 Section 501(c)(4), (5), or (6) organizations Complete Part Name of the organization AMERICAN BEVERAGE ASSOCIATION Employer identification number 53-0025510 Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 Prowde a description of the organization?s direct and indirect political campaign actIVIties in Part IV 2 Political expenditures 38,400 3 Volunteer hours Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount ofany exuse tax incurred by the organization under section 4955 2 Enter the amount ofany eXCIse tax incurred by organization managers under section 4955 3 Ifthe organization incurred a section 4955 tax, did it file Form 4720 forthis year? Yes No 4a Was a correction made? Yes No If"Yes," describe in Part IV Complete if the organization is exempt under section 501(c), except section 501(c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function actIVIties 38,400 2 Enter the amount ofthe filing organization's funds contributed to other organizations for section 527 exempt function actIVIties 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1 L, line 17b 38,400 4 Did the filing organization fiIeForm 1120-POL for this year? '7 Yes No Enter the names, addresses and employer identification number (EIN) ofall section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization?s funds Also enterthe amount of political contributions received that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) Ifadditional space is needed, prowde information in Part IV Name Address EIN Amount paid from filing organization?s funds If none, enter Amount of political contributions received and and directly delivered to a separate political organization Ifnone, enter 6 For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. Cat No 500845 Schedule (Form 990 or 990-EZ) 2015 ScheduleC (Form 990 or990?EZ)2015 Page2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). A Check if the filing organization belongs to an affiliated group (and list In Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures) Check ifthe organization checked box A and "limited control" prowsions apply . . . . Filing Af?liated Limits on Lobbying Expenditures organization-s group totals (The term "expenditures" means amounts paid or incurred.) totals Total lobbying expenditures to In?uence public opinion (grass roots lobbying) Total lobbying expenditures to In?uence a legislative body (direct lobbying) 1a Total lobbying expenditures (add llnes 1a and 1b) Other exempt purpose expenditures Total exempt purpose expenditures (add lines 1c and 1d) Lobbying nontaxable amount Enter the amount from the followmg table In both columns If the amount on line 1e, column or is: The lobbying nontaxable amount is: Not over $500,000 20% 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 Grassroots nontaxable amount (enter 25% of line if) Subtract line lg from line 1a Ifzero or less, enter Subtract line 1ffrom line 1c If zero or less, enter Ifthere is an amount other than zero on either line 1h or line 1i, did the organization ?le Form 4720 reporting section 491 1 tax for thIS year? _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 ?scal year beglnning m) (a)2012 (b)2013 (c)2014 (d)2015 (e)Tota 2a Lobbying nontaxable amount Lobbying amount (150% of line 2a, column(e)) Total lobbying expenditures Grassroots nontaxable amount Grassroots ceillng amount (150% of line 2d, column Grassroots lobbying expenditures Schedule (Form 990 or 990-EZ) 2015 Schedule (Form 990 or 990-EZ) 2015 Page 3 Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)). For each "Yes response on [Ines 1a through lI below, prowde In Part IV a detaI/ed des crIptIon of the actIVIty 1 During the year, dId the fIlIng organIzation attempt to Influence foreIgn, national, state or local legislation, Including any attempt to Influence public opInion on a legIslatIve matter or referendum, through the use of a Volunteers? PaId staff or management (Include compensation In expenses reported on IInes 1c through 1i)? Media advertIsements? Mallings to members, legIslators, or the publIc? PublIcatIons, or published or broadcast statements? Grants to other organIzatIons for lobbyIng purposes? 9 DIrect contact WIth legIslators, theIr staffs, government offICIals, or a legislatIve body? Rallies, demonstratIons, seminars, conventIons, speeches, lectures, or any Similar means? i Other actIVItIes? Total Add lInes 1c through 1i 2a the actIVItIes In line 1 cause the organizatIon to be not descrIbed In sectIon 501(c)(3)? If"Yes," enter the amount of any tax Incurred under sectIon 4912 If"Yes," enter the amount ofany tax Incurred by organIzatIon managers under schon 4912 Ifthe fIlIng organization Incurred a section 4912 tax, dId It ?le Form 4720 forthIs year? Yes A mount Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). 1 Were substantIally all (90% or more) dues received nondeducthle by members? 2 the organIzation make only In?house lobbyIng expenditures of$2,000 or less? 3 the organIzation agree to carry over lobbying and po ItIca expenditures from the prlor yearYes Part Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either BOTH Part lines 1 and 2, are answered "No" OR Part line 3, is answered ?Yes." 1 Dues, assessments and amounts from members 2 Schon 162(e) nondeducthle lobbying and polItIcal expendItures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year Carryoverfrom last year Total 3 Aggregate amount reported In sectlon 6033(e)(1)(A) notices of nondeducthle sectIon 162(e) dues 4 Ifnotices were sent and the amount on IIne 2c exceeds the amount on IIne 3, what portIon 0fthe excess does the organIzatIon agree to carryover to the reasonable estimate of nondeducthle lobbying and po ItIca expenditure next year? Taxable amount oflobbyIng and politIcal expendItures (see Instructions) 1 76,522,185 2a 11,595,782 2b -3,114,387 2c 8,481,395 3 20,794,716 4 ?12,313,321 5 Supplemental Information Prowde the descrIptions reqUIred for Part l?A, line 1, Part l?B, IIne 4, Part l?C, IIne 5, Part (affiliated group Ist), Part lines 1 and 2 (see Instructions), and Part IIne 1 Also, complete thIs part for any addItional InformatIon Return Reference ExplanatIon PART 1 THE ORGANIZATION MADE POLITICAL EXPENDITURES TO INFLUENCE THE ELECTION OF INDIVIDUALS TO STATE AND LOCAL PUBLIC OFFICE Schedule (Form 990 or 990EZ) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493320170086' SCHEDULE . . OMB No 1545-0047 Supplemental FInanCIal Statements (Form 990) Complete if the organization answered "Yes," on Form 990, 2 1 5 Part IV, line 6, 7, B, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Department of the Attach to Form 990. Open to Public Treasury Information about Schedule (Form 990) and its instructions is at Inspection Internal Revenue SerVIce Name of the organization Employer identification number AM ERICAN BEVERAGE ASSOCIATION 53-0025510 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organIzatIon answered ?Yes" on Form 990, Part IV, Me 6. a Donor adVIsed funds Funds and other accounts Total number at end of year Aggregate value ofcontrIbutIons to (durIng year) Aggregate value ofgrants from (durIng year) Aggregate value at end ofyear the organization Inform all donors and donor adVIsors In ertIng that the assets held In donor adVIsed funds are the organIzatIon's property, subject to the organIzatIon's excluswe legal control? Yes No the organIzatIon Inform all grantees, donors, and donor adVIsors In ertIng that grant funds can be used only for charItable purposes and not for the bene?t of the donor or donor adVIsor, or for any other purpose conferrIng ImpermISSIble prIvate bene?t? I?Yes No Conservation Easements. Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 7. 1 Purpose(s) of conservatlon easements held by the organlzatIon (check all that apply) PreservatIon ofland for pubIIc use (e recreatIon or educatIon) Preservatlon ofan hIstorIcally Important land area ProtectIon of natural habItat Preservatlon ofa certIerd hIstorIc structure PreservatIon ofopen space Complete IInes 2a through 2d Ifthe organlzatIon held a qualIerd conservatlon contrIbutIon In the form ofa conservatlon easement on the last day of the tax year Held at the End of the Year Total number ofconservatlon easements 2a Total acreage restrIcted by conservatIon easements 2b Number ofconservatlon easements on a certIerd hIstorIc structure Included In 2c Number ofconservatIon easements Included In achIred after 8/17/06, and not on a hIstorIc structure Isted In the NatIonal RegIster 2d umber ofconservatIon easements modIerd, transferred, released, or termInated by the organIzatIon durIng the tax year Number ofstates where property subject to conservatlon easement Is located Does the organIzatIon have a ertten poIIcy regardIng the perIodIc monItorIng, InspectIon, handlIng of VIolatIons, and enforcement ofthe conservatIon easements It holds? Yes No Staffand volunteer hours devoted to monItorIng, handIIng ofVIolatIons, and enforcmg conservatlon easements durIng the year Amount of expenses Incurred In monItorIng, ofVIolatIons, and enforCIng conservatlon easements durIng the year Does each conservatlon easement reported on We 2(d) above satIsfy the reqUIrements ofsectIon 170(h)(4) (B)(I)and sectIon I?Yes In Part descrIbe how the organlzatIon reports conservatlon easements In Its revenue and expense statement, and balance sheet, and Include, IfappIIcable, the text ofthe footnote to the organlzatIon's fInanCIal statements that the organIzatIon?s for conservatIon easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete If the organIzatIon answered ?Yes" on Form 990, Part IV, lIne 8. 1a Ifthe organlzatlon elected, as permItted under SFAS 1 16 (ASC 958), not to report In Its revenue statement and balance sheet works of art, hIstorIcal treasures, or other assets held for pubIIc ethbItIon, educatIon, or research In furtherance of publIc serVIce, prowde, In Part the text ofthe footnote to Its fInanCIal statements that descrIbes these Items Ifthe organlzatlon elected, as permItted under SFAS 1 16 (ASC 958), to report In Its revenue statement and balance sheet works of art, hIstorIcal treasures, or other assets held for pubIIc ethbItIon, educatlon, or research In furtherance of publIc serVIce, prOVIde the followmg amounts relatIng to these Items Revenue Included on Form 990, Part lIne 1 (ii)Assets IncludedIn Form 990,PartX 2 Ifthe organlzatlon recered or held works ofart, hIstorIcal treasures, or otherSImIIar assets forfInanCIal gaIn, prOVIde the followmg amounts reqUIred to be reported under SFAS 1 16 (A SC 958) relatIng to these Items a RevenueIncluded on Form '3 Assets Included In Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. at 5 2 2 83 Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page2 Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (contmued) 3 the organIzatIon?s achISItIon, acceSSIon, and other records, check any ofthe followmg that are a 5IgnIfIcant use of Its collectIon Items (check all that apply) a PublIc ethbItIon Loan or exchange programs Scholarly research Other PreservatIon forfuture generatIons 4 a descrIptlon 0f the organIzatIon?s collectIons and explaIn how they furtherthe organIzatIon's exempt purpose In Part 5 DurIng the year, dId the organIzatIon so ICIt or recere donatlons ofart, hIstorIcal treasures or other assets to be sold to raIse funds rather than to be maIntaIned as part ofthe organIzatIon?s collectIon? Yes No Escrow and Custodial Arrangements. Complete If the organIzatIon answered ?Yes" on Form 990, Part IV, ?me 9, or reported an amount on Form 990, Part X, Ine 21. 1a Is the organIzatIon an agent, trustee, custodIan or other IntermedIary for contrIbutIons or other assets not Included on Form 990,Part X7 I?Yes If "Yes," explaIn the arrangement In Part and complete the followmg table Amount BegInnIng balance 1c AddItIons durIng the year 1d DIstrIbutIons durIng the year 1e EndIng balance 1f 2a the organIzatIon Include an amount on Form 990, Part X, lIne 21, for escrow orcustodlal account Yes No If"Yes," explaIn the arrangement In Part Check here Ifthe explanatlon has been prOVIded In Part . . . . . . . . Endowment Funds. Complete If the organIzatIon answered ?Yes" to Form 990, Part IV, IIne 10. (a)Current year (b)PrIor year (c)Two years back (d)Three years back (e)Four years back 1a BegInnIng ofyear balance ontrIbutIons Net Investment earnIngs, gaIns, and losses Grants or scholarshIps Other expendItures for and programs AdmInIstratIve expenses 9 End ofyear balance 2 ProvIde the estImated percentage ofthe current year end balance (IIne lg, column held as Board deSIgnated or quasI?endowment Permanent endowment TemporarIIy restrIcted endowment The percentages on lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon ofthe organIzatIon that are held and admInIstered forthe organIzatIon by Yes No (i)unre atedorganIzatIons . . . . . . . . . . . . . . . . . 3a(i) 3a(ii) (ii) related organIzatIons . . . . . . . . . . . . . . . If"Yes" on are the related organIzatIons Isted as reqUIred on Schedule . . . . . . . . . 3b 4 DescrIbe In Part the Intended uses ofthe organIzatIon's endowment funds Land, Buildings, and Equipment. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, IIne 11a.See Form 990, Part X, IIne 10. DescrIptIon of property Accumulated (d)Book value Cost or other baSIs Cost or other baSIs (c)depreCIatIon (Investment) (other) 1a Land . . . . . . . . . . . . . . . . . 734,022 734,022 . . . . . . . . . . . . . . . . 5,746,837 5,158,380 588,457 Leasehold Improvements EqUIpment . . . . . . . . . . . . . . . 1,113,728 1,011,222 102,506 Other . . . . . . . . . . . . . . . Total. Add IInes la through 1e (Column must equal Form 990, Part X, column (B), Ime 10(c1,424,985 Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page3 Investments?Other Securities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description of security or category (b)Book value (c)Method of valuation (including name ofsecurity) Cost or end-of-year market value (1)FinanCIa derivatives (2)Closely?held eqmty interests (3)Other COMP PLANINVESTMENTS 4,040,788 HEDGE FUND 2,396,286 Total. (Column must equal Form 990, PartX, col (B) line 12) 6,437,074 Investments?Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line llc-See Form 990 Part line 13_ Description ofinvestment Book value Method ofvaluation Cost or end-of- ear market value Total. (Column must equal Form 990, Part X, col (B) line 13) Other Assets. Corn lete ifthe or anization answered 'Yes' on Form 990 Part IV line 11d See Form 990 Part line 15 a Descri tion Book value Total. Columnbmust ualF0im990,PaitX,colBline15 . . . . . . . . . . .b Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line He or 111?. See Form 990, Part X, line 25. 1_ Description ofliability Book value Federal income taxes SECURITY DEPOSITS 58,384 DEFERRED COMPENSATION 3,707,453 Total. (Column must equal Form 990, PartX, col (B) line 25) 3,765,837 2. Liability for uncertain tax pOSItions In Part provide the text of the footnote to the organization's finanCIal statements that reports the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740) Check here ifthe text ofthe footnote has been provided in Part Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organization answered 'Yes' on Form 990, Part IV, Ine 12a. 1 Total revenue, gaIns, and other support per audited fInanCIal statements . . . . . . . 1 77,494,217 Amounts Included on Me 1 but not on Form 990, Part Ine 12 a Net unrealized gaIns (losses) on Investments . . . . 2a ?2,000,607 Donated serVIces and use of faCIlities . . . . . . . . . 2b Recoveries ofprIor year grants . . . . . . . . . . . 2c Other(Describein Part 2d 726,110 Add lines 2a through ?1,274,497 3 Subtract line 2e from line 78,768,714 Amounts included on Form 990, Part Ine 12, but not on Ine 1 Investment expenses notIncluded on Form 990,Part 7b . 4a 169,330 Other(Describe In Part . . . . . . . . . . . 4b Add lines 169,330 5 Total revenue Add lines 3and 4c. (ThIs must equal Form 990, PartI, line 12) . . . . 5 78,938,044 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organization answered 'Yes' on Form 990, Part IV, Ine 12a. Total expenses and losses per audited fInanCIal statements . . . . . . . . . . . 1 75,866,440 2 Amounts Included on line 1 but not on Form 990, Part IX, Ine 25 a Donated serVIces and use of faCIlItIes . . . . . . . . . 2a Prior year adjustments . . . . . . . . . . . . 2b Otherlosses . . . . . . . . . . . . . . . . 2c Other(DescrIbeIn Part . . . . . . . . . . . . 2d 726,110 Add Ines 2a through 726,110 3 Subtract Ine 2e from Ine 75,140,330 Amounts Included on Form 990, Part IX, Me 25, but not on line 1: a Investment expenses notIncluded on Form 7b . . 4a 169,330 Other (DescrIbe In Part . . . . . . . . . . . . 4b AddlInes 169,330 5 Totalexpenses AddlInes 3and 4c. (This mustequalForm 990,PartI,IIne 75,309,660 Supplemental Information Prowde the descrIptions reqUIred for Part II, Ines 3, 5, and 9, Part Ines 1a and 4, Part IV, Ines 1b and 2b, Part V, line 4, Part X, We 2, Part XI, Ines 2d and 4b, and Part XII, Ines 2d and 4b Also complete this part to prOVIde any additional Information Return Reference ExplanatIon PART X, LINE 2 ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OFAMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ABA AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE HAS CONCLUDED THAT AS OF DECEMBER ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OFA LIABILITY (OR DISCLOSURE IN THE FINANCIAL STATEMENTS THE ABA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS PLAN MANAGEMENT BELIEVES THAT THE INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31,2011 THROUGH 2013 REMAIN SUBJECT TO ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD Schedule (Form 990) 2015 ScheduleD (Form 990)2015 Page5 Supplemental Information (continued) Return Reference Explanation PART RENTALEXPENSE 726,110 ADJUSTMENTS Schedule (Form 990) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 934933201700861545?0047 (Eofmuggo) Grants and Other A55istance to Organizations, Governments and Individuals in the United States 20 1 5 Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22. Department of the Attach to Form 990. Open to PUDIIC Treasury Information about Schedule I (Form 990) and its instructions is at Inspection Internal Revenue Serwce Name of the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount of the grants or a55istance, the grantees' eligibility forthe grants or assistance, and the selection criteria used to award the grants or a55istancepugs No 2 Describe in Part IV the organization? 5 procedures for monitoring the use of grant funds in the United States Grants and Other A55istance to Domestic Organizations and Domestic Governments. Complete ifthe organization answered "Yes" on Form 990, Part IV, line 2 1, for any moment that received more than $5,000 Part II can be duplicated ifadditional space is needed Name and address of EIN IRC section Amount ofcash Amount of non? Method of (9) Description of Purpose ofgrant organization ifapplicable grant cash valuation non?cash aSSIStance or a55istance or government a55istance (book, FMV, appraisal, other) See Additional Data Table For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2015 Schedule] (Form 990) 2015 Page 2 Grants and Other Assistance to Domestic Individuals. Complete ifthe organization answered "Yes" on Form 990, Part IV, line 22 Part can be duplicated ifadditional space IS needed (a)Type of grant or a55istance (b)N umber of moments (c)A mount of cash grant (d)Amount of non-cash aSSIStance (e)Method of valuation (book, FMV, appraisal, other) (f)Description of non?cash a55istance Supplemental Information. Prowde the information reqUIred in Part I, line 2, Part column and any other additional information. Return Reference Explanation Schedule I (Form 990) 2015 Additional Data Software ID: Software Version: EIN: Name: 53-0025510 AMERICAN BEVERAGE ASSOCIATION Form 990,5chedule I, Part II, Grants and Other Assistance to Domestic Organizations and Domestic Governments. Name and address of EIN IRC sectlon Amount ofcash Amount of non? Method ofvaluatlon Descriptlon of Purpose ofgrant organization grant cash (book,FMV,appraIsa , non?cash aSSIstance or aSSIstance or government as5Istance other) AMERICAN BEVERAGE 27?4908904 695,000 STATE ASSOCIATION FOUNDATION FORA HEALTHY AMERICA CONFERENCE OF 1275 AVE NW SUITE 1100 HEALTHY CITIES 1100 GRANT PROGRAM 20004 $445,000 US CONFERENCE OF 53?0196642 555,000 MAYORS NATIONAL 1620 EYE STREET NW INITIATIVE 20006 CHILDHOOD OBESITY PREVENTION Iefile GRAPHIC print - DO NOT PROCESS IAS Filed Data - Schedule Compensation Information 0MB No 1545-0047 (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees Complete if the organization answered "Yes" on Form 990, Pait IV, line 23. Attach to Form 990. 2015 Department of the Information about Schedule (Form 990) and its instructions is at Open to PUbliC Treasury Internal Revenue Serwce Ins nection Name of the organization AMERICAN BEVERAGE ASSOCIATION 53-0025510 Questions Regarding Compensation 1a Employer identification number Check the appropiate box(es) ifthe organization prowded any of the followmg to orfor a person listed on Form 990, Part VII, Section A, line 1a Complete Part to prowde any relevant information regarding these items First?class orchartertravel Housmg allowance or re5idence for personal use Travel for companions Payments for busmess use of personal reSIdence Tax idemnification and gross-up payments I7 Health or club dues or initiation fees Discretionary spending account Personal serVIces (e maid, chauffeur, chef) Ifany ofthe boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or prOVI5ion ofall ofthe expenses described above? If"No," complete Part to explain Did the organization reqUIre substantiation prior to reimburSing or allowmg expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? Indicate which, if any, of the followmg the filing organization used to establish the compensation of the organization's CEO/Executive Director Check all that apply Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part I7 Compensation committee I7 Written employment contract I7 Independent compensation consultant I7 Compensation survey or study Form 990 of other organizations I7 Approval by the board or compensation committee During the year, did any person listed on Form 990, Part VII, Section A, line la With respect to the filing organization or a related organization Receive a severance payment or change?of?control payment? PartICIpate in, or recewe payment from, a supplemental nonqualified retirement plan? PartICipate in, or receive payment from, an eqUity-based compensation arrangement? If"Yes" to any of lines 4a?c, list the persons and prowde the applicable amounts for each item in Part Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the revenues of The organization? Any related organization? If"Yes," on line 5a or 5b, describe in Part For persons listed on Form 990, Part VII, Section A, line la, did the organization pay or accrue any compensation contingent on the net earnings of The organization? Any related organization? If"Yes," on line 6a or 6b, describe in Part For persons listed on Form 990, Part VII, Section A, line la, did the organization prowde any non-fixed payments not described in lines 5 and 6? If"Yes," describe in Part Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 If"Yes," describe in Part If"Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section For Paperwork Reduction Act Notice, see the Instructions for Form 990. at 50 0 5 3T Schedule (Form 990) 2015 ScheduleJ (Form 990) 2015 Page 2 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each indiVidual whose compensation must be reported on Schedule J, report compensation from the organization on row and from related organizations, described in the instructions, on row (ii) Do not list any ihdiViduals that are not listed on Form 990, Part VII Note.The sum ofcolumns for each listed indiVidual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that indiVidual (A) Name and Title (B) Breakdown of and/or compensation (C) Retirement and (D) Nontaxable (E) Total of columns (F) Compensation in (Hi) other deferred benefits column(B) reported (I) corn Bonus incentive Other reportable compensation as deferred on prior compensation compensation Form 990 sass??13K: gill-HEP 1?613?147 0 0 77,000 14,518 1,704,665 0 EXECUTIV (iiMARK HAMMOND . 428,198 (ii) 0 0 0 319'146 0 0 37,990 23,251 380,387 0 COUNSE (ii(E) 350292 0 0 18,885 22,867 392,044 0 (iiGENEVIEVE GENT . 279,808 (iiSEAN KRISPINSKY . 231,762 DEPUTYGENERALCOUNSEL (iiBARBARA HIDEN . 209,721 DEPUTYGENERALCOUNSEL U) (iiSchedule (Form 990) 2015 ScheduleJ(Form990)2015 Page3 Supplemental Information Prowde the Information, explanation, or descriptions reqUIred for Part 1, lines 1aand for Part II Also complete thIs part for any additional Information Return Reference Explanation PART I, LINE 1A ITHE PRESIDENT HAS ACCESS TO A HEALTH CLUB Schedule (Form 990) 2015 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - DLN: 93493320170086' SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ No 1545'0047 (Form 990 or .. 2 1 5 990_ E2) Complete to prowde 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. Open to P_ub ic Department ofthe Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Inspection reas IV Internal Revenue SerVIce Name of the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PA RT VI, SECTION THE ASSOCIATION IS A MEMBERSHIP ASSOCIATION WITH TWO GENERAL CLASSES OF MEMBERSHIP, THAT A, LINE 6 IS, ACTIVE MEMBERSHIP AND ASSOCIATE MEMBERSHIP FORM 990, PA RT VI, SECTION AN ANNUAL MEETING OF THE ACTIVE MEMBERSHIP ARE HELD FOR THE PURPOSE OF ELECTING THE BOARD A, LINE 7A OF DIRECTORS EACH ACTIVE MEMBER IS ENTITLED TO ONE VOTE 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PA RT VI, THE MEIVIBERS ARE ENTITLED TO ONE VOTE IN THE DECISIONS OF THE GOVERNING BODY FOR TRANSACTION SECTION A, LINE TB OF SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING FORM 990, PA RT VI, ON BEHALF OF THE BOA RD OF DIRECTORS, THE FORM 990 IS REVIEWED BY THE TREASURER WHO IS AN SECTION B, LINE 11 INDEPENDENT DIRECTOR 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PA RT VI, SECTION B, LINE 120 FORMS ARE SENT TO BOARD AND COLLECTED ANNUALLY BY SENIOR VICE PRESIDENT AND GENERAL COUNSEL AND CORPORATE RY FORM 990, PA RT VI, SECTION B, LINE 15 THE ORGA CEO COMPENSATION IS DETERMINED THROUGH REVIEW AND APPROVAL BY INDEPENDE NT PERSONS, COMPARABILITY DATA AND CONTEMPORA NEOUS SUBSTA NTIATION OF THE DELIBERATION AND DECISION THE ORGA OFFICERS SUCH AS THE SENIOR VICE PRESIDENTS AND VICE PRESIDEN TS COMPENSATION ARE DETERMINED THROUGH REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARA BILITY DATA AND CONTEMPORA NEOUS SUBSTA NTIATION OF THE DELIBERATION AND DECISION 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PA RT VI, SECTION DOCUMENTS ARE AVAILABLE UPON REQUEST C, LINE 18 FORM 990, PA RT VI, SECTION THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL C, LINE 19 STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PA RT IX, LINE 11G CONSULTANTS 47,362,090 FORM 990, PA RT XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM LAST YEAR Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE (Form 990) Related Organizations and Unrelated Partnerships Department of the Treasury AttaCh to Form 990' Internal Revenue Seniice Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. Information about Schedule (Form 990) and its instructions is at OMB No 1545-0047 2015 Name ofthe organization AMERICAN BEVERAGE ASSOCIATION Employer identification number 53-0025510 Identification of Disregarded Entities Complete if the organization answered ?Yes" on Form 990, Part IV, line 33. Open to Public Ins - ection (C) Name, address, and EIN (if applicable) of disregarded entity Primary actIVIty Legal domICIle (state Total income End-of-year assets Direct controlling or foreign country) entity Identification of Related Tax-Exempt Organizations Complete if the or more related tax-exempt organizations during the tax year. organization answered "Yes" on Form 990, Part IV, line 34 because it had one (C) (9) Name, address, and EIN of related organization Primary actiVIty Legal domICIle (state Exempt Code section Public charity status Direct controlling Section 512(b) or foreign country) (if section 501(c)(3)) entity (13) controlled entity? Yes No FOR FOOD AND BEVERAGE CHOICE ADVOCATE FOR BUSINESSES DC No 1101 16TH STREET NW AND TRADE ASSOCIATIONS WASHINGTON, DC 20036 27?0514291 BEVERAGE FOUNDATION FOR A HEALTHY AMERICA PROVIDE FUNDING AND DC PF No 1101 16TH STREET NW OTHER RESOURCES WASHINGTON, DC 20036 27?4908904 SECTION 527 POLITICAL DC 527 No BEVERAGE ASSOCIATION FUND FOR CONSUMER CHOICE 1101 16TH STREET NW WASHINGTON, DC 20036 46-1702097 ACTION COM For Reduction Act Notice, see the Instructions for Form 990. Cat No 50135Y Schedule (Form 990) 2015 Schedule (Form 990) 2015 Page 2 Identification of Related Organizations Taxable as a Partnership Complete if the organization answered ?Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. Name, address, and EIN of related organization Primary actiVity (C) Legal domICIle (state or foreign country) Direct controlling entity income(related, Predominant unrelated, excluded from tax under sections 512- 514) Share of Share of Disproprtionate Code V-UBI total income end?of?year allocations? amount in box assets 20 of Schedule K-l (Form 1065) Yes No (J) (R) General or Percentage managing ownership partner? Yes No Identification 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. Name, address, and EIN of related organization Primary actIVIty (C) Legal domICIle (state or foreign country) Direct co ntrolling entity Type of entity (C corp, corp, or trust) Share of total income (9) Share of end- of-year assets (I) Percentage Section 512 ownership controlled entity? Yes No Schedule (Form 990) 2015 ScheduleR(Form990)2015 Page3 Transactions With Related Organizations Complete If the organIzatIon answered ?Yes" on Form 990, Part IV, Me 34, 35b, or 36. Note. Complete Ine 1Ifany entIty IS lIsted In Parts II, or IV ofthIs schedule Yes N0 1 DurIng the tax year, dId the orgranIzatIon engage In any ofthe followmg transactIons WIth one or more related organIzatIons lIsted In Parts of Interest, (ii)annUItIes, or(iv)rent from a controlled entIty . . . . . . . . . . . . . . . . . . . . . 13 N0 GIft, grant, or capItal contrIbutIon to related organIzatIon(1'3 Yes GIft, grant, or capItal contrIbutIon from related organIzatIon(Loans or loan guarantees to or for related organIzatIon(Loans or loan guarantees by related organIzatIon(DIVIdends from related organIzatIon(Sale ofassets to related organIzatIon(sPurchase ofassets from related organIzatIon(Exchange ofassets WIth related organIzatIon(s) . 1i N0 Lease of eqUIpment, or other assets to related organIzatIon(s) 1i No Lease of eqUIpment, or other assets from related organIzatIon(Performance ofserVIces or membershIp orfundraISIng so ICItatIons for related organIzatIon(s) 1' N0 Performance ofserVIces or membershIp orfundraISIng so ICItatIons by related organIzatIon(SharIng eqUIpment, Ists, or other assets WIth related organIzatIon(SharIng of paId employees WIth related organIzatIon(ReImbursement paId to related organIzatIon(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p N0 ReImbursement paId by related organIzatIon(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1?1 N0 Other transfer ofcash or property to related organIzatIon(Other transfer ofcash or property from related organIzatIon(Ifthe answer to any ofthe above Is "Yes," see the InstructIons for InformatIon on who must complete thIs lIne, IncludIng covered relatIonshIps and transactIon thresholds Name of related organIzatIon TransactIon Amount Involved Method of determInIng amount Involved type Schedule (Form 990) 2015 ScheduleR(Form990)2015 Page4 Unrelated Organizations Taxable as a Partnership Complete if the organization answered ?Yes" on Form 990, Part IV, line 37. Prowde the followmg Information for each entity taxed as a partnership through which the organization conducted more than five percent ofits actiVities (measured by total assets or gross revenue) that was not a related organization See instructions regarding exclu5ion for certain investment partnerships a (C) (9) (I) (J) ?0 Name, address, and EIN of entity Primary actiwty Legal Predominant Are all partners Share of Share of Disproprtionate Code General or Percentage domICIle income section total end-of-year allocations? amount in managing ownership (state or (related, 501(c)(3) income assets box 20 partner? foreign unrelated, organizations? of Schedule country) excluded from K-1 tax under (Form 1065) sections 512- 514Schedule (Form 990) 2015 ScheduleR(Form990)2015 Page5 Supplemental Information Prowde additional Information for responses to questions on Schedule (see instructions) Return Reference Explanation Schedule (Form 990) 2015