Iefile GRAPHIC print - Do NOT PROCESS 990 DLN; 93493320109205l I As Filed Data - l OMB No 1545-0047 Return of Organization Exempt From Income Tax Form 2014 Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) h- Do not enter SOClal security numbers on this form as it may be made public h-Information about Form 990 and its instructions is at www.IRS.gov[form990 '5 Department of the Treasury Internal Revenue Sewice A For the 2014 calendar year, or tax year beginning 01-01-2014 Open to Public Inspection , and ending 12-31-2014 C Name of organization D Employer identification number B Check if applicable AMERICAN BEVERAGE ASSOCIATION I-Addresschange 53-0025510 '- Name change D0ing busmess as '- Initial return E Telephone number Number and street (or P 0 box if mail is not delivered to street address) Room/smte Fm" return/terminated '- 1101 16TH STREET NW (202)463-6725 '- Amended return City or town, state or provmce, country, and ZIP or foreign postal code WASHINGTON, DC 20036 G Gross receipts $ 132,649,067 '- Application pending F Name and address of prinCIpal officer ma) Is this a group return for SUSAN KNEELY subordinates? I-YesI7No H(b) Are allsubordinates I-YesI-No 1101 16TH STREET NW WASHINGTON'DC 20036 included? l- 501(c)(3) l7 501(c)(6) 1 (insert no) I Tax-exem pt status J Websiteill- WWWAMERIBEV ORG K Form of organization I- 4947(a)(1) or I- 527 If"No," attach a list (see instructions) H(c) Group exemption number k- L Year of formation '7 Corporation '- Trust '- Association '- Other II- 1921 M State of legal domicile DC Summary 1 Briefly describe the organization's missmn or most Significant actiVities SEE PAGE 2, PART III, LINE 1 FOR DETAILS 2 Check this box h1- ifthe organization discontinued its operations or disposed of more than 25% ofits net assets 1 E E 5 35 3 Number ofvoting members ofthe governing body (Part VI, line 1a) 3 33 E 4 Number ofindependent voting members ofthe governing body (Part VI, line 1b) 4 30 E 5 Total number ofindiViduals employed in calendar year 2014 (Part V, line 2a) 5 41 E 6 Total number ofvolunteers (estimate if necessary) 6 0 7aTotal unrelated busmess revenue from Part VIII, column (C), line 12 b Net unrelated busmess taxable income from Form 990-T, line 34 . . . . . . . . . 7a 0 . . . . . . . . 7b 0 Prior Year 8 Contributions and grants (PartVIII, line 1h) g 9 Program serVIce revenue (PartVIII,line 29) E 10 iii; . . . . . . . . . 0 0 61,459,067 80,817,635 2,844,506 3,317,288 405,300 486,563 64,708,873 84,621,486 5,629,503 1,250,000 0 0 8,299,152 7,642,901 0 0 Investmentincome(PartVIII,column(A),Iines 3,4,and 7d) 11 Otherrevenue(PartVIII,column(A),Iines 5,6d,8c,9c,10c,and11e) 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and Similaramounts paid (PartIX,column(A),lines 1-3) 14 Benefits paid to orfor members (PartIX,column (A),Iine 4) g 15 gallagifs,othercompensation,employee benefits (PartIX,column (A),Iines E 16a Professmnalfundraismg fees (PartIX,column(A),line 11e) E b Current Year Total fundraismg expenses (Part D(, column (D), line 25) F0 17 Otherexpenses(PartIX,column(A),lines 11a-11d,11f-24e) 48,545,172 72,186,729 18 Totalexpenses Add lines 13-17 (must equalPartIX,column(A),line25) 62,473,827 81,079,630 19 Revenue less expenses Subtract line 18 from line 12 2,235,046 3E 5% 3,541,856 Beginning of Current Year 32 20 Totalassets (Part X,Iine 16) 5'3 21 Totalliabilities (Part X,Iine 26) 2IE 22 Net assets orfund balances Subtract line 21 from line 20 End of Year 39,190,925 38,109,940 9,076,164 5,642,609 30,114,761 32,467,331 Signature Block Under penalties of perjury, I declare thatI 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 (other than officer) is based on all information of which preparer has any knowledge 5 Sign Here I 2015-11-16 Signature of officer Date MARK N HAMMOND SVP AND CFO Type or print name and title P Id al Print/Type preparer's name Preparers Signature Date SUBRINA WOOD CPA SUBRINA WOOD CPA 2015-11-16 self-employed P00365899 Firm's name P- CALIBRE CPA GROUP PLLC Check '- if PTIN Firm's EIN P- 47-0900880 Pre pare r Firm's address F7501 WISCONSIN AVENUE SUITE 1200 Use Only Phone no (202) 331-9880 WEST BETHESDA, MD 20814 May the IRS discuss this return With the preparer shown above? (see instructions) For Paperwork Reduction Act Notice, see the separate instructions. I7Yes I-No C at N o 1 1 2 8 2Y Form 990 (2 0 1 4) Form 990 (2014) m Page2 Statement of Program Service Accomplishments CheckifScheduleOcontainsaresponseornotetoanylineinthisPartIII 1 . . . . . . . . . . . . . .I- Briefly describe the organization's missmn THE PURPOSE AND OBJECTIVES ARE TO UNITE AMERICA'S NON-ALCOHOLIC BEVERAGE COMPANIES TO ACHIEVE RESPONSIBLE PUBLIC POLICY AND PROMOTE OUR INDUSTRY'S COMMITMENT TO CUSTOMERS, CONSUMERS AND COMMUNITIES 2 Did the organization undertake any Significant program serVIces during the year which were not listed on thepriorForm990 or990-EZ? . . . . . . . . . . . . . . . . . . . . . . I-Yes I7No serwces'P............................ I-Yesl7No 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 4a 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, ifany, for each program serVIce reported (Code ) (Expenses $ 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 $ 4e including grants of$ ) (Revenue $ ) Total program service expensesh- Form 990(2014) Form 990 (2014) Page 3 Checklist of Required Schedules Yes Is the organization described In section 501(c)(3) or 4947(a)(1) (otherthan a private foundation)? If "Yes," comp/eteSchedu/eA 1 Is the organization reqUIred to complete Schedule B, Schedule of Contributors (see instructions)? 2 No No Did the organization engage in direct or indirect political campaign actiVities on behalf ofor in oppOSItion to No Yes candidates for public office? If "Yes,"complete Schedule C, Part I 3 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 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or Similar amounts as defined in Revenue Procedure 98-19? If "Yes,"complete Schedule C, 5 Yes Part HIE Did the organization maintain any donor adVIsed funds or any Similarfunds or accounts for which donors have the right to prOVIde adVIce on the distribution or investment ofamounts in such funds or accounts? If "Yes," complete Schedule D, Part I No 6 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 7 No 8 No negotiation serVIces? If "Yes," complete Schedule D, Part IVE 9 No Did the organization, directly orthrough a related organization, hold assets in temporarily restricted endowments, 10 No Did the organization maintain collections of works ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part III E 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 prOVIde credit counseling, debt management, credit repair, or debt 10 permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part 11 Ifthe organization's answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, orX as applicable Did the organization report an amount for land, bUIldings, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI '5 11a Yes 11b Yes 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'E 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 VIII 11C No 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'E . . . . . . . 11d No Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartXE 11e Yes 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 11f Yes If "Yes," complete Schedule D, Parts XI and XII 12a Yes Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If 12b No 13 No Schedule D, PartXE 12a Did the organization obtain separate, independent audited finanCIal statements forthe tax year? "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional 13 Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes,"complete Schedu/eE 14a Did the organization maintain an office, employees, or agents outSIde of the United States? 14a No Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraismg, busmess, investment, and program serVIce actiVities outSIde the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes,"complete Schedu/eF, Parts I and IV . 14b N0 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other a55istance to or for any foreign organization? If "Yes,"complete Schedu/eF, Parts II and IV 15 No 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 ofaggregate grants or other a55istance to orforforeign indiViduals? If "Yes,"complete Schedu/eF, Parts III and IV . 15 No 17 No VIII, lines 1c and 8a? If "Yes,"complete Schedule G, Part II 18 No 19 Did the organization report more than $15,000 ofgross income from gaming actiVities on PartVIII,line 9a? If "Yes," complete Schedule G, Part III 19 No 20a Did the organization operate one or more hospital faCIlities? If "Yes,"complete Schedu/eH 20a No If"Yes" to line 20a, did the organization attach a copy ofits audited finanCIal statements to this return? 20b 17 18 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 G, Part I (see instructions) Did the organization report more than $15,000 total offundraismg event gross income and contributions on Part Form 990 (2014) Form 990 (2014) Part IV 21 Page 4 Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or 21 Yes domestic government on Part IX, column (A), line 1? If "Yes,"complete Schedule I, Parts I and II 22 Did the organization report more than $5,000 ofgrants or other a55istance to or for domestic indiViduaIs on Part 22 N IX, column (A), line 2? If "Yes,"complete Schedule I, Parts I and III 23 complete Schedule] 24a 0 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," Y 23 es . Did the organization have a tax-exempt bond issue With an outstanding prinCIpaI amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes,"answer/Ines 24b through 24d and complete Schedule K. If "No, "go to lIne 25a . . Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 25a 0 24b Did the organization maintain an escrow account otherthan a refunding escrow at any time during the year to defease any tax-exempt bonds? 24C Did the organization act as an "on behalfof" issuerfor bonds outstanding at any time during the year? 24d Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes,"complete Schedule L, PartI . 25a Is the organization aware that it engaged in an excess benefit transaction With a disqualified person in a prior year, and that the transaction has not been reported on any ofthe organization's prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I 26 N 24a 25b Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current orformerofficers,directors,trustees, key employees, highest compensated employees,or disqualified persons? 26 No 27 No 28a No If "Yes," complete Schedule L, Part II 27 Did the organization prOVIde a grant or other a55istance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member ofany of these persons? If "Yes," complete Schedule L, Part III 28 Was the organization a party to a busmess transaction With one ofthe followmg parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV A family member ofa current orformer officer, director, trustee, or key employee? If "Yes," N complete Schedule L, Part I V . 28b 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 direct or indirect owner? If "Yes," complete Schedule L, Part IV . 28C N 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"complete Schedu/eM 29 30 Did the organization receive contributions ofart, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete Schedu/eM 30 31 32 Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 36 37 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete N 32 0 Did the organization own 100% ofan entity disregarded as separate from the organization under Regulations N 33 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, III, orIV, 0 Y 34 Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a IfiYes'to line 35a, did the organization receive any payment from or engage in any transaction With a controlled entity Within the meaning ofsection 512(b)(13)? If "Yes," complete Schedule R, Part V, lIne2 35b Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, lIne 2 es No 36 Did 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 38 0 31 and Part V, lIne 1 35a No No sections 301 7701-2 and 301 7701-3? If "Yes,"complete Schedule R, PartI 34 0 N Schedule N, Part II 33 0 '5 Did the organization complete Schedule 0 and prOVIde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqUIred to complete Schedule 0 N 37 0 Y 38 es Form 990 (2014) Form 990 (2014) Page5 Statements Regarding Other IRS Filings and Tax Compliance Check IfSchedule O contaIns a response or note to any IIne In thIs PartV . . . . . . . . . . . . Yes 1a Enterthe number reported In Box 3 of Form 1096 Enter -0- If not applIcable . . 1a Enterthe number of Forms W-ZG Included In IIne 1a Enter-0- If not applIcable c DId the organIzatIon comply WIth backup WIthholdIng rules for reportable payments to vendors and reportable gamIng(gamblIng)WInnIngstoprIzeWInners? . . . . . . . . . . . . . . . . . . 3a b No 1b 1C Yes 2b Yes Enterthe number ofemployees reported on Form W-3, TransmIttal ofWage and Tax Statements, fIIed forthe calendar year endIng WIth or WIthIn the year covered bythIsreturn.................. b .I- 77 b 2a . 2a 41 Ifat least one Is reported on IIne 2a, dId the organIzatIon fIle all reqUIred federal employment tax returns? Note. Ifthe sum oflInes 1a and 2a Is greaterthan 250, you may be reqUIred to e-fIle (see InstructIons) DId the organIzatIon have unrelated busmess gross Income of$1,000 or more durIng the year? . . . If"Yes," has It fIIed a Form 990-T forthIs year? If "No"to/Ine 3b, prowde an explanation In Schedule 0 3a . . . No 3b 4a At 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 otherfInanCIal account)?.......................... I, 4a NO 5a No 5b No If"Yes," enterthe name ofthe foreIgn country hSee InstructIons forfIlIng reqUIrements for FInCEN Form 114, Report of ForeIgn Bank and FInanCIal Accounts (FBAR) 5a Was the organIzatIon a party to a prothIted tax shelter transactIon at any tIme durIng the tax year? . . b DId any taxable party notIfy the organIzatIon that It was or Is a party to a prothIted tax sheltertransactlon? c If"Yes," to IIne 5a or 5b, dId the organIzatIon fIle Form 8886-T? 5c 6a b 7 Does the organIzatIon have annual gross receIpts that are normally greaterthan $100,000, and dId the organIzatIon solICIt any contrIbutIons that were not tax deducthle as charItable contrIbutIons? If"Yes," dId the organIzatIon Include WIth every solICItatIon an express statement that such contrIbutIons or ngts werenottaxdeductlble?........................ Ga Yes 6b Yes Organizations that may receive deductible contributions under section 170(c). a DId the organIzatIon recere a payment In excess of$75 made partly as a contrIbutIon and partly for goods and serVIces prOVIded to the payor? 7a b If"Yes," dId the organIzatIon notIfy the donor ofthe value ofthe goods or serVIces prOVIded? 7b c . . . . . DId the organIzatIon sell, exchange, or otherWIse dIspose oftangIble personal property for thch It was reqUIred to fIleForm8282'P...........................7C d e If"Yes," IndIcate the number of Forms 8282 fIIed durIng the year . . . . I 7d I DId the organIzatIon recere any funds, dIrectly or IndIrectly, to pay prequms on a personal benefIt contract'P............................7e f DId the organIzatIon, durIng the year, pay prequms, dIrectly or IndIrectly, on a personal benefIt contract? . . g Ifthe organIzatIon recered a contrIbutIon ofqualIerd Intellectual property, dId the organIzatIon fIle Form 8899 as 7f requwed'P............................79 h Ifthe organIzatIon recered a contrIbutIon ofcars, boats, aIrplanes, or other vehIcles, dId the organIzatIon fIle a Form1098-C'P.......................... 8 9a b 10 Sponsoring organizations maintaining donor advised funds. DId a donor adVIsed fund maIntaIned by the sponsorIng organIzatIon have excess busmess holdIngs at any tIme durIngtheyear'P......................... DId the sponsorIng organIzatIon make any taxable dIstrIbutIons undersectIon 4966? . . . 7h 8 9a DId the sponsorIng organIzatIon makeadIstrIbutIon toadonor,donoradVIsor,orrelated person? . . . 9b Section 501(c)(7) organizations. Enter InItIatIon fees and capItalcontrIbutIonsIncluded on PartVIII,lIne 12 . . . 10a Gross receIpts, Included on Form 990, Part VIII, IIne 12, for publIc use ofclub 10b faCIlItIes 11 Section 501(c)(12) organizations. Enter a Gross Income from members orshareholders . . . . . . . . . 11a Gross Income from other sources (Do not net amounts due or paId to other sources agaInstamounts due orrecered from them) . . . . . . . . . . 12a b 13 a 11b Section 4947(a)(1) non-exempt charitable trusts. Is the organIzatIon fIlIng Form 990 In lIeu of Form 1041? If "Yes," enter the amount of tax-exempt Interest recered or accrued durIng the year 12a 12b Section 501(c)(29) qualified nonprofit health insurance issuers. Is the organIzatIon lIcensed to Issue qualIerd health plans In more than one state? Note. See the InstructIons for addItIonal InformatIon the organIzatIon must report on Schedule 0 b c 14a b 13a Enterthe amount of reserves the organIzatIon Is reqUIred to maIntaIn by the states In thch the organIzatIon Is lIcensed to Issue qualIerd health plans . . . . 13b Enterthe amount of reserves on hand . . . . 13c . . . . . . . . DId the organIzatIon recere any payments for IndoortannIng serVIces durIng the tax year? . . . If "Yes," has It fIIed a Form 720 to report these payments? If "No,"prov1de an explanation In Schedule 0 . . 14a . . 14b No Form 990(2014) Form 990 (2014) m pages Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check IfSchedule O contaIns a response or note to any IIne In thIs Part VI . . . . . . . . . . . . . .I7 Section A. Governing Body and Management Yes 1a Enterthe number ofvotIng members of the governIng body at the end of the tax 1a 33 Independent...................1b 30 No year Ifthere are materIal dIfferences In votIng rIghts among members of the governIng body, or If the governIng body delegated broad authorIty to an executIve commIttee or SImIlarcommIttee, explaIn In Schedule 0 Enterthe number ofvotIng members Included In IIne 1a, above, who are DId any offIcer, dIrector, trustee, or key employee have a famIly relatIonshIp or a busmess relatIonshIp WIth any other offIcer, dIrector, trustee, or key employee? . . . . . . . . . . . . . . . . . DId the organIzatIon delegate control over management dutIes customarIly performed by or underthe dIrect superVISIon of offIcers, dIrectors ortrustees, or key employees to a management company or other person? 2 N0 3 No 4 N0 5 No DId the organIzatIon make any SIgnIfIcant changes to Its governIng documents SInce the prIor Form 990 was fIled?........................... DId the organIzatIon become aware durIng the year ofa SIgnIfIcant dIverSIon ofthe organIzatIon's assets? DId the organIzatIon have members or stockholders? 7a . . . . . . . . . . . . . . . . . 6 Yes DId the organIzatIon have members, stockholders, or other persons who had the powerto elect or appOInt one or more members ofthe governIng body? . . . . . . . . . . . . . . . . . . . . Are any governance deCISIons of the organIzatIon reserved to (or subject to approval by) members, stockholders, or persons other than the governIng body? 7a Yes 7b Yes DId the organIzatIon contemporaneously document the meetIngs held or ertten actIons undertaken durIng the year by the followmg ThegovernIngbody?.........................8aYes EachcommItteeWIthauthorItytoactonbehalfofthegovernIngbody? 9 . . . . . . . . . . . . 8b Is there any offIcer, dIrector, trustee, or key employee IIsted In Part VII, SectIon A, who cannot be reached at the organIzatIon's maIIIng address? If "Yes,''prowde the names and addresses In Schedule 0 . . . Yes 9 No Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes 10a DId the organIzatIon have local chapters, branches, or affIIIates? . . . . . . . . . . . . 10a No No b If"Yes," dId the organIzatIon have ertten poIICIes and procedures governIng the actIVItIes ofsuch chapters, affIIIates, and branches to ensure theIr operatIons are conSIstent WIth the organIzatIon's exempt purposes? 11a 10b Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng theform?............................11aYes DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 12a DId the organIzatIon have a ertten conflIct of Interest polIcy? If "No,"go to [me 13 . . . . . . . 12a Yes 12b Yes 12C Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve rIsetoconflIcts?.......................... DId the organIzatIon regularly and conSIstently monItor and enforce complIance WIth the polIcy? If "Yes,"descrIbe InSchedu/eOhowthIs wasdone . . . . . . . . . . . . . . 13 DId the organIzatIon have a ertten thstleblowerpolIcy? 14 15 DId the organIzatIon have a ertten document retentIon and destructIon polIcy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Yes 14 Yes 15a Yes 15b Yes DId the process for determInIng compensatIon ofthe followmg persons Include a reVIew and approval by Independent persons, comparabIlIty data, and contemporaneous substantIatIon of the delIberatIon and deCISIon? The organIzatIon's CEO, ExecutIve DIrector, ortop management offICIal Other offIcers or key employees ofthe organIzatIon . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes" to IIne 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) 16a DId the organIzatIon Invest In, contrIbute assets to, or partICIpate In a JOInt venture or SImIlar arrangement WIth a taxable entIty durIng the year? . . . . . . . . . . . . . . . . . . . . . . If "Yes," dId the organIzatIon follow a ertten polIcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In JOInt venture arrangements under applIcable federal tax law, and take steps to safeguard the organIzatIon's exempt status WIth respect to such arrangements? . . . . . . . . . . . . 16a N0 16b Section C. Disclosure 17 LIst the States WIth thch a copy of thIs Form 990 Is reqUIred to be fIleth- 18 SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfapplIcable), 990, and 990-T (501(c) (3)s only) avaIlable for publIc InspectIon IndIcate how you made these avaIlable Check all that apply I- Own webSIte I- Another's webSIte I7 Upon request I- Other (explaIn In Schedule 0) 19 DescrIbe In Schedule 0 whether (and Ifso, 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 of the person who possesses the organIzatIon's books and records h-MARK N HAMMOND 1101 16TH STREET NW WASHINGTON,DC 20036 (202)463-6725 Form 990(2014) Form 990 (2014) m Page7 Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check IfSchedule O contaIns a response or note to any IIne In thIs Part VII . . . . . . . . . . . . . .I- Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete thIs table for all persons reqUIred to be IIsted Report compensatlon 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 IndIVIduaIs or organIzatIons), regardless ofamount ofcompensatlon Enter -0- In columns (D), (E), and (F) If no compensatlon was paId I LIst all of the organIzatIon's current key employees, Ifany See InstructIons for defInItIon of "key employee" I LIst the organIzatIon's fIve current hIghest compensated employees (other than an offIcer, dIrector, trustee or key employee) who recered reportable compensatlon (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organIzatIon and any related organIzatIons I LIst all of the organIzatIon's former offIcers, key employees, or hIghest compensated employees who recered more than $100,000 of reportable compensatlon from the organIzatIon and any related organIzatIons I LIst all of the organIzatIon's former directors or trustees that recered, In the capaCIty as a former dIrector or trustee of the organIzatIon, more than $10,000 of reportable compensatlon from the organIzatIon and any related organIzatIons LIst persons In the followmg order IndIVIduaI trustees or dIrectors, InstItutIonal trustees, offIcers, key employees, hIghest compensated employees, and former such persons I- Check thIs box If neIther the organIzatIon nor any related organIzatIon compensated any current offIcer, dIrector, or trustee (A) (B) (C) (D) (E) (F) Name and TItIe Average hours per week (IIst any hours POSItIon (do not check more than one box, unless person Is both an offIcer and a dIrector/trustee) Reportable compensatlon from the organIzatIon (W- Reportable compensatlon from related organIzatIons (W- EstImated amount of other compensatlon from the 2/1099-MISC) 2/1099-MISC) organIzatIon and related for related organIzatIons below dotted IIne) 0 3 a; g =I g I - 3 IDI -n 3.11 9 = S E E .1; 101$ 3 3 I1 = - 3 u.- LI;- II- I2 5' E 'i E 5" E E - E 3 In n;- H. '= n;- D g 4 E 3' m II- organIzatIons E 3 E E % I1 Form 990(2014) Form 990 (2014) m Page8 Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and TItIe Average hours per week (Ilst any hours POSItIon (do not check more than one box, unless person IS both an offlcer and a dIrector/trustee) Reportable compensatlon from the organlzatlon (W- Reportable compensatlon from related organlzatlons (W- Estlmated amount of other compensatlon from the 2/1099-MISC) 2/1099-MISC) organlzatlon and related for related organlzatlons below dotted IIne) 0 3 a 9. = E'- p 2I g I - 3 TDI 3g -n 9 E E .1; %$ 3 3 I1 = - 3 u.- a;- II- E 5' 2 -; H, d E a '= E D an Hm D g E - E 3 % II' E% i' EE organlzatlons El- E' 1b c 2 lb .1 Sub-Total F Total from continuation sheets to Part VII, Section A F Total (add lines 1b and 1c) F 3,097,062 590,676 Total number of IndIVIduaIs (Includlng but not IImIted to those Ilsted above) who recelved more than $100,000 of reportable compensatlon from the organlzatlonhI-Zl Yes 3 DId the organlzatlon IIst any former offlcer, dIrector ortrustee, key employee, or hlghest compensated employee on IIne 1a? If "Yes," complete Schedu/leorsuch Ind/Vldua/ 4 No . . . . . . . . . . . . . . 3 No For any IndIVIduaI Ilsted on IIne 1a, IS the sum of reportable compensatlon and other compensatlon from the organlzatlon and related organlzatlons greaterthan $150,000? If "Yes," complete Schedu/leorsuch Ind/Vldua/...........................4yes 5 DId any person Ilsted on IIne 1a recelve or accrue compensatlon from any unrelated organlzatlon or IndIVIduaI for serVIces rendered to the organlzatlon? If "Yes,"comp/ete Schedu/leorsuch person . . . . . . . . 5 No Section B. Independent Contractors 1 Complete thls table for yourflve hlghest compensated Independent contractors that recelved more than $100,000 of compensatlon from the organlzatlon Report compensatlon for the calendar year endlng WIth or WIthIn the organlzatlon's tax year (A) (B) (C) Name and busmess address Descrlptlon of serVIces Compensatlon GMMB WASHINGTON HARBOUR 3030 K STREET WASHINGTON, DC 20007 PROFESSIONAL FEES 29,649,966 GODDARD CLAUSSEN PUBLIC AFFAIRS 701 8TH STREET SUITE 400 WASHINGTON, DC 20001 PROFESSIONAL FEES 1,753,474 WEBER SHANDWICK 733 10TH STREET NW SUITE 600 WASHINGTON, DC 20001 PROFESSIONAL FEES 1,005,998 LATHAM & WATKINS LLP PO BOX 7247-8202 PHILADELPHIA, PA 19170 PROFESSIONAL FEES 989,097 DENTONS US LLP DEPT 894579 LOS ANGELES, CA PROFESSIONAL FEES 960,093 2 901894579 Total number of Independent contractors (Includlng but not IImIted to those Ilsted above) who recelved more than $100,000 ofcompensatlon from the organlzatlon F58 Form 990(2014) Form 990 (2014) m Page9 Statement of Revenue CheckifScheduleO contains a response or note to any lineinthis PartVIII 1a Federated campaigns . . b Membership dues . . . CD E * -=I c Fundraismg events . .- E L'.'I = d Related organizations H? E e Government grants (contributions) 1e f All other contributions, gifts, grants, and Similar amounts not included above 1f g Noncash contributions included in lines E= E= M i- . . . . . .I- (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from function revenue revenue tax under sections 512-514 1a . 1b a . . . . . . 1c 1d = as .E 15 ..11 5 E E = 3 '5 = U M 1a-1f $ h Total.Add lines 1a-1f Ir 2 E Busmess Code 2a SPECIAL PROJECT ASSESSMENT 900099 68,250,001 68,250,001 MEMBERSHIP DUES 900099 12,567,634 12,567,634 *335 b 11a 6.1 c E d .- e E a f All other program serVIce revenue g Total. Add lines 2a-2f h- 80,817,635 Investment income (including diVidends, interest, and otherSImilaramounts) F 1 421 195 ' ' 1 421 195 ' ' p. 484,867 484,867 . p. 1,896,093 1,896,093 G E 3 Income from investment of tax-exempt bond proceeds 5 Royalties 6a Gross rents . II- F (i) Real b . (ii) Personal 1,201,503 Less rental 716,636 expenses c Rental income or(IOSS) 484,867 d Net rental income or (loss) (i) Securities 7a from saleS of b (ii) Other Gross amount 49,207,038 assets other than inventory Less cost or other baSiS and 47,310,945 saleS expenses Gain or (loss) 1,896,093 Net gain or (loss) 3 8a Gross income from fundraismg events (not including 5 $ 3 z;- ofcontributions reported on line 1c) '31? II I. 111 See PartIV,line 18 a 5 b Less 0 c Net income or (loss) from fundraismg events 9a direct expenses . . . b . . p. Gross income from gaming actiVities See Part IV, line 19 a b c 10a Less direct expenses . . . b Net income or (loss) from gaming actiVities . . .p. Gross sales ofinventory, less returns and allowances a b Less c Net income or (loss) from sales ofinventory cost ofgoods sold . . Miscellaneous Revenue 11a MISCELLANEOUS REVENUE b . . p. Busmess Code 900099 1,696 1,696 b c d All other revenue e Total.Addlines 11a-11d b1,696 12 Total revenue. See Instructions p. 84,621,486 80,819,331 0 3,802,155 Form 990 (2014) Form 990 (2014) Page 10 m Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) CheckifScheduleO containsa response or note to anyline in this PartIX Do not include amounts reported on lines 6b, 7b! 8b! 9b! and 10b 0f Part VIII' 1 Grants and other a55istance to domestic organizations and domestic governments See Part IV, line 21 2 . . . . . (A) PrograEnB)Seerce Manage(r$1)ent and Fungglsmg Total expenses expenses general expenses expenses .I7 1,250,000 Grants and other a55istance to domestic indiViduals See Part IV, line 22 3 Grants and other a55istance to foreign organizations, foreign governments, and foreign indiViduals See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation ofcurrent officers, directors, trustees, and 6 Compensation not included above, to disqualified persons key employees (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . 7 Other salaries and wages 8 Pen5ion plan accruals and contributions (include section 401(k) and 403(b)employer contributions) 763,114 9 Other employee benefits 580,491 10 Payroll taxes 305,029 11 Fees for serVIces (non-employees) a Management b Legal c Accounting d Lobbying e Professmnal fundraismg serVIces See Part IV, line 17 f Investment management fees 9 Other (Ifline 11g amount exceeds 10% ofline 25, column (A) amount, list line 1 1g expenses on Schedule O) 12 5,994,267 3,832,609 61,581 967,992 132,807 37,234,295 Advertismg and promotion 13 Office expenses 499,182 14 Information technology 109,481 15 Royalties 16 Occupancy 578,724 17 Travel 892,670 18 Payments of travel or entertainment expenses for any federal, state, or local public offICIals 19 Conferences, conventions, and meetings 20 Interest 133,152 21 Payments to affiliates 101,461 22 DepreCIation, depletion, and amortization 131,585 23 Insurance 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e Ifline 24e amount exceeds 10% ofline 25, column (A) amount, list line 24e expenses on Schedule O) 40,739 a SPECIAL PROJECTS b RESEARCH &INDUSTRY PRO 624,063 c CONTRIBUTIONS 427,434 d PUBLICATIONS AND SUBSCR 128,175 e All other expenses 25 Total functional expenses. Add lines 1 through 24e 26 Joint costs. Complete this line only if the organization reported in column (B)JOInt costs from a combined educational campaign and fundraismg SOIICItation Check here h- ]- iffollowmg SOP 98-2 (ASC 958-720) 26,258,408 32,371 81,079,630 Form 990 (2014) Form 990 (2014) Page 11 m Balance Sheet Check ifSchedule 0 contains a response or note to any line In this Part X . . 4- (A) (B) Beginning ofyear End ofyear 1 Cash-non-interest-bearing 1,152,688 1 779,726 2 SaVIngs and temporary cash Investments 1,872,933 2 759,196 1,002,663 4 3 Pledges and grants receivable, net 4 Accounts receivable, net 5 3 631,723 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L 5 6 Loans and other receivables from other disqualified 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 II ofSchedule L III '5 6 $ 7 Notes and loans receivable, net 7 d 8 Inventories forsale or use 8 9 Prepaid expenses and deferred charges 10a b 85,242 Land, bquings, and eqUIpment cost or other ba5is Complete Part VI ofSchedule D 10a 7'581'490 Less 10b 5,979,376 accumulated depreCIation 1,825,386 9 10c 11 Investments-publicly traded securities 12 Investments-other securities See Part IV, line 11 13 Investments-program-related See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See PartIV,line 11 16 Total assets. Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 205,145 1,602,114 28,252,425 11 29,135,291 4,998,588 12 4,996,744 15 39,190,925 16 38,109,940 6,676,817 17 2,903,508 18 10,000 19 5,000 20 Tax-exempt bond liabilities 20 U1 21 Escrow or custodial account liability Complete Part IV ofSchedule D 21 E = 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II ofSchedule L 22 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 X ofSchedule D I I I I I I I I I I I I I I 2,389,347 25 2,734,101 Total liabilities. Add lines 17 through 25 9,075,164 26 5,642,609 30,114,761 27 32,467,331 1% E 26 In Organizations that follow SFAS 117 (ASC 958), check here h- ]7 and complete 3 lines 27 through 29, and lines 33 and 34. E 27 Unrestricted net assets E 28 Temporarily restricted net assets 28 E 29 Permanently restricted net assets 29 If Organizations that do not follow SFAS 117 (ASC 958), check here h- ]- and 3 complete lines 30 through 34. 3 30 Capital stock ortrust prinCIpal, or current funds 30 E 31 Paid-in or capital surplus,orland, bUIIdlng oreqUIpment fund 31 E 32 Retained earnings, endowment, accumulated income, or otherfunds E 33 Total net assets or fund balances 30,114,761 33 32 32,467,331 2 34 Total liabilities and net assets/fund balances 39,190,925 34 38,109,940 Form 990 (2014) Form 990 (2014) m Page 12 Reconcilliation of Net Assets Check IfSchedule 0 contains a response or note to any lIne In thIs Part XI 1 . I- Total revenue (must equal Part VIII, column (A), lIne 12) 2 Total expenses (must equal Part IX, column (A), lIne 25) 3 Revenue less expenses Subtract lIne 2 from lIne 1 4 Net assets orfund balances at begInnIng ofyear (must equal Part X, lIne 33, column (A)) 5 Net unrealIzed gaIns (losses) on Investments 6 Donated serVIces and use offaCIlItIes 1 84,621,486 2 81,079,630 3 3,541,856 4 30,114,761 5 -1,189,287 6 7 Investment expenses 7 8 PrIor perIod adjustments 8 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, lIne 33, column (B)) 0 10 32,467,331 Financial Statements and Reporting Check IfSchedule O contaIns a response or note to any lIne In thIs Part XII . Yes 1 AccountIng method used to prepare the Form 990 I- Cash I7 Accrual I7 No 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 comleed or reVIewed by an Independent accountant? 2a No Ilees/check a box below to IndIcate whetherthe fInanCIal statements forthe year were comleed or reVIewed on a separate baSlS, consolIdated baSlS, or both I- Separate baSlS b I- ConsolIdated baSlS I- Both consolIdated and separate baSlS Were the organIzatIon's fInanCIal statements audIted by an Independent accountant? 2b Yes 2C Yes Ilees/check a box below to IndIcate whetherthe fInanCIal statements forthe year were audIted on a separate baSlS, consolIdated baSlS, or both I7 Separate baSlS c I- ConsolIdated baSlS I- Both consolIdated and separate baSlS If"Yes," to lIne 2a or 2b, does the organIzatIon have a commIttee that assumes responSIbIlIty for overSIght ofthe audIt, reVIew, or comleatIon ofIts fInanCIal statements and selectIon ofan Independent accountant? 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 b SIngle AudItActand OMB CIrcularA-133? 3a 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 N0 Form 990(2014) Additional Data Software ID; Software Version; EIN; Name; 53-0025510 AMERICAN BEVERAGE ASSOCIATION Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Inde Jendent Contractors (A) (B) (C) (D) (E) (F) Name and Title Average hours per week (list any hours POSItion (do not check more than one box, unless person is both an officer and a director/trustee) Reportable compensation from the organization (W- Reportable compensation from related organizations (W- Estimated amount of other compensation from the 2/1099-MISC) 2/1099-MISC) organization and related for related organizations 0 3 39. g 2I g - run I -n 3g 9 below = a a E m EE 2 - dotted line) g i; 5' E z '3' 3 E E H- "= I'D D '1 E organizations 12'?! H, g E E - In 3 911 RE. i 3a E' E' (1) SUSAN K NEELY I 3 D El. I? ll 40 00 ............................................................................................... x x 1,399,538 0 430,927 (1) ROGER LCOLLINS 1 00 ............................................................................................... CHAIR X X 0 0 0 (2) JEFFREY HONICKMAN 1 00 ............................................................................................... VICE CHAIR X X 0 0 0 (3) RALPH D CROWLEY JR 1 00 ............................................................................................... TREASURER X X 0 0 0 (4) ZEIN ABDALLA 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 X 0 0 0 (6) ALBERT P CAREY 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (7) PAUL FINNEY 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (8) SALLY HARGIS 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 X 0 0 0 (10) JACK PELO 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (11) GARY SMITH 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (12) BRIAN CHARNESKI 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (13) WILLIAM B CYR 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (14) MATTHEW DENT 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (15) J ALEXANDER M DOUGLAS JR 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (16) JERRY FOWDEN 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (17) SETH GOLDMAN 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (18) WALTER GROSS III 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 X 0 0 0 X 0 0 0 X 0 0 0 (22) LAWRENCEJ LORDI 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (23) J ANDREW MOORE 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (24) STEVE FORD 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 PRESIDENT & CHIEF EXECUTIVE OFFICER (5) TIM BROWN 1 00 ............................................................................................... BOARD DIRECTOR (9) JOHN KAI.IL 1 00 ............................................................................................... BOARD DIRECTOR (19) J FRANK HARRISON 111 1 00 ............................................................................................... BOARD DIRECTOR (20) JAMESJ JOHNSTON 1 00 ............................................................................................... BOARD DIRECTOR (21) STEFAN KOZAK 1 00 ............................................................................................... BOARD DIRECTOR Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Inde Jendent Contractors (A) (B) (C) (D) (E) (F) Name and TItIe Average hours per week (IIst any hours POSItIon (do not check more than one box, unless person IS both an offlcer and a dIrector/trustee) Reportable compensatlon from the organlzatlon (W- Reportable compensatlon from related organlzatlons (W- Estlmated amount of other compensatlon from the 2/1099-MISC) 2/1099-MISC) organlzatlon and related organlzatlons for related organlzatlons below dotted IIne) 0 3 a; = E =E 3 E 3 I1 = - E E .1; ,D I -n 3a; 9 3'3 3 3 u.- m- .1.- ,D H- "= c z 5' 2 2 U- E * In -' gml a% w aa I'D D EL '3 rcll (26) CLIFF RITCHIE 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 X 0 0 0 (2) ANTHONY J VARNI 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 (3) WENDY CLARK 1 00 ............................................................................................... BOARD DIRECTOR X 0 0 0 376,852 0 38,632 (1) KIRK TYLER 1 00 ............................................................................................... BOARD DIRECTOR (4) MARK HAMMOND 40 00 ............................................................................................... SENIOR VICE PRESIDENT & CFO X (5) AMY E HANCOCK 40 00 ............................................................................................... SECRETARY & GENERAL COUNSEL X 306,946 0 34,968 (6) KEVIN KEANE 40 00 ............................................................................................... SR VP, PUBLIC AFFAIRS X 333,259 0 28,192 (7) GENEVIEVE K GENT 40 00 ............................................................................................... SR VP GOVERNMENT AFFAIRS MAY - DEC X 255,688 0 27,200 (8) SEAN KRISPINSKY 40 00 ............................................................................................... DEPUTY GENERAL COUNSEL X 226,108 0 13,944 (9) BARBARA L HIDEN 40 00 ............................................................................................... DEPUTY GENERAL COUNSEL X 198,671 0 16,813 Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - l DLN; 93493320109205l SCHEDULE C Political Campaign and Lobbying Activities W (Form 990 or 990'EZ) For Organizations Exempt From Income Tax Under section 501 (c) and section 527 201 4 F- Complete if the organization is described below. b- Attach to Form 990 or Form 990-EZ. Department of the Treasury h- Information about Schedule C (Form 990 or 990-EZ) and its instructions is at Internal Revenue Sewice Open to Public . . www.1rs.gov (form990. Ins I ection If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 99042, Part V, line 46 (Political Campaign Activities), then in Section 501(c)(3) organizations Complete Parts I-A and B Do not complete Part I-C in Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and C below Do not complete Part I-B in Section 527 organizations Complete Part I-A only If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 99042, Part VI, line 47 (Lobbying Activities), then in Section 501(c)(3) organizations that have filed Form 5768 (electron under section 501(h)) Complete Part II-A Do not complete Part "-8 in Section 501(c)(3) organizations that have NOT filed Form 5768 (electron under section 501(h)) Complete Part "-8 Do not complete Part II-A If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 99042, Part V, line 35c (Proxy Tax) (see separate instructions), then in Section 501(c)(4), (5), or (6) organizations Complete Part III Name of the organization AMERICAN BEVERAGE ASSOCIATION Employer identification number 53-0025510 m Complete if the organization is exempt under section 501(c) or is a section 527 organization. 1 PrOVIde a description ofthe organization's direct and indirect political campaign actiVities in Part IV 2 Political expenditures 3 Volunteer hours Part I-B b- $ 46,650 Complete if the organization is exempt under section 501(c)(3). 1 Enterthe amount ofany eXCIse tax incurred by the organization under section 4955 h- 2 Enterthe amount ofany eXCIse tax incurred by organization managers under section 4955 h- 3 Ifthe organization incurred a section 4955 tax, did it file Form 4720 forthis year? I- Yes I- No 4a Was a correction made? I- Yes I- No b If"Yes,"describeinPartIV Complete if the organization is exempt under section 501(c), except section 501(c)(3). 1 2 Enterthe amount directly expended by the filing organization for section 527 exempt function actiVities b- Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-PO L, line 17b b- Did the filing organization file Form 1120-POL forthis year? 5 $ 46 650 Enterthe amount ofthe filing organization's funds contributed to other organizations for section 527 exempt function actiVities 3 b- $ $ 46,650 I7 Yes I- No Enterthe names, addresses and employer identification number (EIN) ofall section 527 political organizations to which the filing organization made payments For each organization listed, enterthe amount paid from the filing organization's funds Also enterthe amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) Ifadditional space is needed, prOVIde information in Part IV (a) Name (b)Address (C) EIN (d)Amount paid from (e)Amount OfPOI't'CaI filing organization's contributions received funds Ifnone, enter -0- and promptly and directly delivered to a separate political organization Ifnone, enter-O- For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. Cat No 500845 Schedule C (Form 990 or 990-52) 2014 Schedule C (Form 990 or 990-EZ) 2014 m A Check B Check 1a Page 2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). h- ]- Ifthe fIlIng organIzatIon belongs to an affIlIated group (and lIst In Part IV each affIlIated group member's name, address, EIN, expenses, and share ofexcess lobbyIng expendItures) h- ]- Ifthe fIlIng organIzatIon checked box A and "lImIted control" prOVISIons apply Limits on Lobbying Expenditures orgaazlggt'rogn.s (b)gArf;IlllI;ted (The term "expendltures" means amounts pald or Incurred.) totals totals Total lobbyIng expendItures to Influence publIc opInIon (grass roots lobbyIng) b Total lobbyIng expendItures to Influence a legIslatIve body (dIrect lobbyIng) c Total lobbyIng expendItures (add lInes 1a and 1b) d Other exempt purpose expendItures e Total exempt purpose expendItures (add lInes 1c and 1d) f LobbyIng nontaxable amount Enter the amount from the followmg table In both columns If the amount on line 1e, column (a) or (b) 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% oflIne 1f) h Subtract lIne 1g from lIne 1a Ifzero or less, enter-0- i Subtract lIne 1ffrom lIne 1c Ifzero or less, enter-0- j Ifthere Is an amount otherthan zero on eIther lIne 1h or lIne 1I, dId the organIzatIon fIle Form 4720 reportIng sectIon 4911 tax forthIs year? [-Yes '- No 4-Year Averaging Period Under section 50 1(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fIscal year begInnIng In) 2a LobbyIng nontaxable amount b LobbyIng ceIlIng amount (150% oflIne 2a, column(e)) c Total lobbyIng expendItures d Grassroots nontaxable amount e Grassroots ceIlIng amount (150% oflIne 2d, column (e)) f Grassroots lobbyIng expendItures (a) 2011 (b) 2012 (c)2013 (d)2014 (e) Total Schedule C (Form 990 or 990-EZ) 2014 ScheduleC (Form 990 or990-EZ)2014 Part II-B Page3 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 to lines 1a through 1i below, prowde In Part IV a detailed description of the lobbying actiVity. b ( ) Amount Yes No 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 sn-hmnnu-m 1 a ( ) Volunteers? Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? M edia advertisements? Mailings to members, legislators, orthe public? Publications, or published or broadcast statements? Grants to other organizations for lobbying purposes? Direct contact With legislators, their staffs, government offICIals, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any Similar means? Other actiVities? j 2a Total Add lines 1c through 1i Did the actiVities in line 1 cause the organization to be not described in section 501(c)(3)? b If "Yes," enter the amount ofany tax incurred under section 4912 c If "Yes," enter the amount ofany tax incurred by organization managers under section 4912 d Ifthe filing organization incurred a section 4912 tax, did it file Form 4720 forthis year? m I I Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). Yes 1 Were substantially all (90% or more) dues received nondeductible by members? No 1 No 2 Did the organization make only in-house lobbying expenditures of$2,000 or less? 2 No 3 Did the organization agree to carry over lobbying and political expenditures from the prior year? 3 No Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered "Yes." 1 Dues, assessments and Similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). a 1 80,817,635 Current year 2a 2915691394 Carryoverfrom last year 2b -1,998,653 Total 2c 27,570,741 30,685,128 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 Ifnotices were sent and the amount on line 2c exceeds the amount on line 3, what portion ofthe excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? 4 5 Taxable amount oflobbying and political expenditures (see instructions) 5 Part IV -3,114,387 Supplemental Information PrOVIde the descriptions reqUIred for Part l-A, line 1, Part l-B, line 4, Part l-C, line 5, Part II-A (affiliated group list), Part II-A, lines 1 and 2 see instructions and Partll-B line 1 Also com lete this art for an additional information Return Reference PART I-A, LINE 1 Explanation HE ORGANIZATION MADE POLITICAL EXPENDITURES TO INFLUENCE THE ELECTION OF INDIVIDUALS TO STATE AND LOCAL PUBLIC OFFICE Schedule C (Form 990 or 990EZ) 2014 ScheduleC (Form 990 or990-EZ)2013 ' Su lemental Information Return Reference Page4 continued Explanation Schedule C (Form 990 or 990EZ) 2014 Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - l . (SFEr'ang'ggLE D DLN; 93493320109205l . OMB No 1545-0047 Supplemental FInanCIal Statements m hI- Complete if the organization answered "Yes," to Form 990, 20 1 4 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Department oflhe Treasury F Attach to Form 990- Open to Public Internal Revenue Sen/Ice Information about Schedule D (Form 990) and its instructions is at www.irs.gov [form990. Inspection Name of the organization AMERICAN BEVERAGE ASSOCIATION Employer identification number 53-0025510 m Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organIzatIon answered "Yes" to Form 990 Part IV, lIne 6. (a) Donor adVIsed funds 1 Total number at end ofyear (b) Funds and other accounts 2 Aggregate value ofcontrIbutIons to (durIng year) 3 Aggregate value ofgrants from (durIng year) 4 Aggregate value at end ofyear 5 DId 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? I- Yes I- No DId 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 benefIt of the donor or donor adVIsor, or for any other purpose conferrIng ImpermISSIble prIvate benefIt? '- Yes '- N0 m Conservation Easements. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 7. 1 Purpose(s) ofconservatIon easements held by the organIzatIon (check all that apply) I- PreservatIon ofland for publIc use (e g , recreatIon or educatIon) I- PreservatIon ofan hIstorIcally Important land area I- I- PreservatIon ofa certIerd hIstorIc structure ProtectIon of natural habItat I- PreservatIon ofopen space Complete lInes 2a through 2d Ifthe organIzatIon held a qualIerd conservatIon contrIbutIon In the form ofa conservatIon easement on the last day of the tax year Enu'hl Held at the End of the Year Total number ofconservatIon easements 2a Total acreage restrIcted by conservatIon easements 2b Number ofconservatIon easements on a certIerd hIstorIc structure Included In (a) 2c Number ofconservatIon easements Included In (c) achIred after 8/17/06, and not on a hIstorIc structure lIsted In the NatIonal RegIster 2d Number ofconservatIon easements modIerd, transferred, released, extIngwshed, or termInated by the organIzatIon durIng the tax year hINumber ofstates where property subject to conservatIon easement Is located hIDoes the organIzatIon have a ertten polIcy regardIng the perIodIc monItorIng, InspectIon, handlIng ofVIolatIons, and enforcement of the conservatIon easements It holds? '- Yes I- No I- Yes I- No Staff and volunteer hours devoted to monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year h- Amount ofexpenses Incurred In monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year F$ Does each conservatIon easement reported on lIne 2(d) above satIsfy the reqUIrements ofsectIon 170(h)(4)(B)(I) and sectIon 170(h)(4)(B)(II)? In Part XIII, descrIbe how the organIzatIon reports conservatIon easements In Its revenue and expense statement, and balance sheet, and Include, IfapplIcable, the text of the footnote to the organIzatIon's fInanCIal statements that descrIbes the organIzatIon's accountIng for conservatIon easements m 1a Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 8. Ifthe organIzatIon elected, as permItted under SFAS 116 (ASC 958), not to report In Its revenue statement and balance sheet works ofart, hIstorIcal treasures, or other SImIlar assets held for publIc ethbItIon, educatIon, or research In furtherance of publIc serVIce, prOVIde, In Part XIII, the text of the footnote to Its fInanCIal statements that descrIbes these Items Ifthe organIzatIon elected, as permItted under SFAS 116 (ASC 958), to report In Its revenue statement and balance sheet works ofart, hIstorIcal treasures, or other SImIlar assets held for publIc ethbItIon, educatIon, or research In furtherance of publIc serVIce, prOVIde the followmg amounts relatIng to these Items (i) Revenue Included In Form 990, PartVIII, lIne 1 hI-$ (ii)Assets IncludedIn Form 990,PartX I"$ Ifthe organIzatIon recered or held works ofart, hIstorIcal treasures, or other SImIlar assets for fInanCIal gaIn, prOVIde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relatIng to these Items RevenueIncluded In Form 990,PartVIII,lIne1 b hI-$ Assets IncludedIn Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. hI-$ C at N o 5 2 2 8 3 D Schedule D (Form 990) 2014 ScheduleD(Form990)2014 Page2 Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 USIng the organIzatIon's achISItIon, acceSSIon, and other records, check any of the followmg that are a SIgnIfIcant use of Its collectIon Items (check all that apply) a I- PublIc ethbItIon d I- Loan orexchange programs b I- Scholarly research e I- Other c I- PreservatIon forfuture generatIons 4 PrOVIde a descrIptIon of the organIzatIon's collectIons and explaIn how they furtherthe organIzatIon's exempt purpose In Part XIII 5 DurIng the year, dId the organIzatIon soIICIt or recere donatIons ofart, hIstorIcal treasures or other SImIlar assets to be sold to raIse funds ratherthan to be maIntaIned as part ofthe organIzatIon's collectIon? Part IV 1a '- Yes Is the organIzatIon an agent, trustee, custodIan or other IntermedIary for contrIbutIons or other assets not Included on Form 990,Part X? b '- No Escrow and Custodial Arrangements. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 9, or reported an amount on Form 990, Part X, lIne 21. I-Yes I-No If "Yes," explaIn the arrangement In Part XIII and complete the followmg table Amount C BegInnIng balance 1C d AddItIons durIng the year 1d e DIstrIbutIons durIng the year 1e f EndIng balance 1f 2a b DId the organIzatIon Include an amount on Form 990,Part X,IIne 21,forescroworcustodIalaccountlIabIlIty? If"Yes," explaIn the arrangement In Part XIII Check here Ifthe explanatIon has been prOVIded In Part XIII . . . I-Yes I-No . '- . . . Endowment Funds. Complete If the organIzatIon answered "Yes" to Form 990, Part IV, lIne 10. (a)Current year 1a b (c)Two years back (d)Three years back (e)Four years back BegInnIng ofyear balance b ContrIbutIons c NetInvestment earnIngs,gaIns,and losses d Grants or scholarshIps e Other expendItures forfaCIlItIes and programs f AdmInIstratIve expenses 9 End ofyear balance 2 (b)PrIor year PrOVIde the estImated percentage ofthe current year end balance (IIne lg, column (a)) held as a Board deSIgnated or quaSI-endowment h- b Permanent endowment h- C TemporarIly restrIcted endowment hThe percentages In lInes 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not In the posseSSIon of the organIzatIon that are held and admInIstered for the organIzatIon by Yes (i)unrelatedorganIzatIons (ii) related organIzatIons b 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes" to 3a(II), are the related organIzatIons lIsted as reqUIred on Schedule R? . . . . . . . . . . . . . . . . . . . . . . . . . No 3a(i) 3a(ii) . . 3b DescrIbe In Part XIII the Intended uses ofthe organIzatIon's endowment funds m Land, Buildings, and Equipment. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, lIne 11a. See Form 990, Part X, lIne 10. Descrlptlon of property 1a Land . b BuIIdIngs . . . . . . . . . . . . . (a) Cost or other baSlS (Investment) . . . . . . . . . . . . . . . . (b)Cost or other baSlS (other) . . (c) Accumulated deprecIatIon 734,022 . (d) Book value 734,022 5,746,837 4,878,745 868,092 1,100,631 1,100,631 0 c Leasehold Improvements d EqUIpment e Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total. Add lInes 1a through 1e (Column (0') must equal Form 990, Part X, column (B), line 10(c).) . . . . . . . h- 1,602,114 Schedule D (Form 990) 2014 Schedule D (Form 990) 2014 m Page 3 Investments-Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. (a) DescrIptIon ofsecurlty or category (includIng name ofsecurity) (b)Book value (c) Method ofvaluation Cost or end-of-year market value (1 )FInanCIal derivatives (2 )C losely-held eqUIty interests (3)Other (A)DEFERRED COMP PLANINVESTMENTS 2,675,717 F (B)ALTERNATIVE HEDGE FUND 2,321,027 F Total. (Column (b) must equal Form 990, PartX, col (B) We 12) " 4,996,744 Investments-Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (a) Description of investment (b) Book value Total. (Column (b) must equal Form 990, PartX, col (B) We 13) (c) Method ofvaluation Cost or end-of-year market value " Other Assets. Complete Ifthe organization answered 'Yes' to Form 990, Part IV, lIne 11d See Form 990, Part X, lIne 15 (a) Description (b) Book value Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.) . I- Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line He or 11f. See Form 990, Part X, line 25. 1 (a) Description oflIabIlIty (b) Book value Federal income taxes SECURITY DEPOSITS 58,384 DEFERRED COMPENSATION Total. (Column (b) must equal Form 990, PartX, col (B) We 25) 2,675,717 p. 2,734,101 2. Liability for uncertain tax pOSItIons In Part XIII, prOVIde the text of the footnote to the organIzatIon's finanCIal statements that reports the organIzatIon's liability for uncertain tax pOSItIons under FIN 48 (ASC 740) Check here Ifthe text ofthe footnote has been prOVIded In Part XIII '7 Schedule D (Form 990) 2014 Schedule D (Form 990) 2014 m Page4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, lIne 12a. 1 Total revenue, gaIns, and other support per audIted fInanCIal statements 84,016,029 (Dana-III Amounts Included on lIne 1 but not on Form 990, Part VIII, lIne 12 Net unrealIzed gaIns (losses) on Investments 2a Donated serVIces and use offaCIlItIes 2b RecoverIes of prIor year grants 2c Other (DescrIbe In Part XIII) 2d -1,189,287 716,636 Add lInes 2a through 2d 2e 3 Subtract lIne 2e from lIne 1 -472,651 84,488,680 Amounts Included on Form 990, Part VIII, lIne 12, but not on lIne 1 c 5 Investment expenses not Included on Form 990, Part VIII, lIne 7b 4a Other (DescrIbe In Part XIII) 4b 132,806 Add lInes 4a and 4b 4c 5 Total revenue Add lInes 3and 4c. (ThIs must equal Form 990, PartI, lIne 12) m 132,806 84,621,486 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete If the organIzatIon answered 'Yes' to Form 990, Part IV, lIne 12a. 1 Total expenses and losses per audIted fInanCIal statements 81,663,459 (Dana-III Amounts Included on lIne 1 but not on Form 990, Part IX, lIne 25 Donated serVIces and use offaCIlItIes 2a PrIor year adjustments 2b Otherlosses 2c Other (DescrIbe In Part XIII) 2d 716,636 Add lInes 2a through 2d Subtract lIne 2e from lIne 1 2e 716,636 3 80,946,823 Amounts Included on Form 990, Part IX, lIne 25, but not on lIne 1; Investment expenses not Included on Form 990, Part VIII, lIne 7b 4a Other (DescrIbe In Part XIII) 4b Add lInes 4a and 4b Total expenses Add lInes 3and 4c. (ThIs must equal Form 990, PartI, lIne 18) 132,807 4c 132,807 5 81,079,630 m Supplemental Information PrOVIde the descrIptIons reqUIred for Part II, lInes 3, 5, and 9, Part III, lInes 1a and 4, Part IV, lInes 1b and 2b, Part V, lIne 4, Part X, lIne 2, Part XI, lInes 2d and 4b, and Part XII, lInes 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 ABA,AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014,THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS THE ABA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER,THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS PLAN MANAGEMENT BELIEVES THAT THE ABA'S INCOME TAX RETURNS FORTHE YEARS ENDED DECEMBER 31, 2011 THROUGH 2013 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD PART XI, LINE 2D - OTHER ADJUSTMENTS RENTAL EXPENSE 716,636 PART XII, LINE 2D - OTHER ADJUSTMENTS RENTAL EXPENSE 716,636 Schedule D (Form 990) 2014 ScheduleD(Form990)2013 ' Su lemental Information Return Reference Pages continued Explanation Schedule D (Form 990) 2014 Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - l ScheduleI DLN; 93493320109205 OMB No 1545-0047 . . . Grants and Other Assistance to Organizations, (Form 990) 201 4 Governments and lndrvrduals In the United States Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22. P Attach to Form 990I" Information about Schedule I (Form 990) and its instructions is at www.irs.gov (form990. Department of the Treasury Internal Revenue Servrce Name of the organization Inspection Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 m General Information on Grants and Assistance 1 Does the organization maintain records to substantiate the amount ofthe grants or a55istance the grantees' eligibility forthe grants or a55istance, and theselectioncriteria usedtoawardthegrants ora55istance?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Describe in Part IV the organization' 5 procedures for monitoring the use ofgrant funds in the United States m . . . I7Yes l-NO Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any moment that received more than $5,000. Part II can be duplicated if additional space is needed. (a) Name and address of organization or government (b) EIN (1)AMERICAN BEVERAGE FOUNDATION FORA HEALTHY AMERICA 1101 16TH STREET NW WASHINGTON,DC 20036 27-4908904 (2)US CONFERENCE OF MAYORS 1620 EYE STREET NW4TH FLOOR WASHINGTON,DC 20006 53-0196642 (c) IRC section ifapplicable (d) Amount ofcash grant 501(C)(3) (e) Amount of noncash a55istance (9) Description of non-cash a55istance 250,000 1,000,000 MULTI-YEAR NATIONAL INITIATIVE CHILDHOOD OBESITY PREVENTION 2 Entertotalnumberofsection501(c)(3)andgovernmentorganizationslistedintheline1table. Entertotalnumberofotherorganizationslistedinthelineltable. . . . . . . . (h) Purpose ofgrant or a55istance STATE ASSOCIATION GRANT 3 For Paperwork Reduction Act Notice, see the Instructions for Form 990. (f) Method of valuation (book, FMV, appraisal, other) . . . . . . . . . . . Cat No 50055P . . . . . . . . . . . . . . . . . . . . It . 1 F O Schedule I (Form 990) 2014 Schedule I (Form 990) 2014 m (a)Type ofgrant or aSSIstance Part IV Page 2 Grants and Other Assistance to Domestic Individuals. Complete If the organization answered "Yes" to Form 990, Part IV, lIne 22. Part III can be duplicated If additional space IS needed. (b)Number of moments (c)Amount of cash grant (d)Amount of non-cash aSSIstance (e)Method ofvaluatlon (book, FMV, appraisal, other) (f)DescrIptIon of non-cash aSSIstance Supplemental Information. Provnde the Information requnred In Part I, lIne 2, Part III, column (b), and any other additional Information. Ret urn Ref erenoe Explanation Schedule I (Form 990) 2014 Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - l Schedule J DLN; 93493320109205l Compensation Information OMB No 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees F- Complete if the organization answered "Yes" to Form 990, Part IV, line 23. 20 1 4 Department ofthe Treasury h. Attach to Form 990. Open tO PubIIC Internal Revenue Service h- Information about Schedule J (Form 990) and its instructions is at www.irs.gov [form990. (Form 990) Name of the organization . InsPeCtlon Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 m Questions Regarding Compensation Yes 1a b 2 3 No Check the appropiate box(es) if the organization prOVIded any of the followmg to or for a person listed in Form 990, Part VII, Section A, line 1a Complete Part III to prOVIde any relevant information regarding these items I- First-class or chartertravel I- Housmg allowance or reSIdence for personal use I- Travel for companions I- Payments for busmess use of personal reSIdence I- Tax idemnification and gross-up payments I7 Health or SOCIaI club dues or initiation fees I- Discretionary spending account I- Personal serVIces (e g , maid, chauffeur, chef) Ifany ofthe boxes in line 1a are checked, did the organization followa written policy regarding payment or reimbursement or pl'OVlSlon ofall ofthe expenses described above? If"No," complete Part III to explain 1b Did the organization reqUIre substantiation priorto reimbursmg or allowmg expenses incurred by all directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? 2 No Yes Indicate which, ifany, 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 ofthe CEO/Executive Director, but explain in Part III 4 I7 Compensation committee I7 I7 Independent compensation consultant I7 Written employment contract Compensation survey or study I- Form 990 of other organizations I7 Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line 1a With respect to the filing organization or a related organization c Receive a severance payment or change-of-control payment? 4a No PartICIpate in, or receive payment from, a supplemental nonqualified retirement plan? 4b No PartICIpate in, or receive payment from, an eqUIty-based compensation arrangement? 4c No If"Yes" to any oflines 4a-c, list the persons and prOVIde the applicable amounts for each item in Part III Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9. 5 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of The organization? 5a Any related organization? 5b If"Yes," to line 5a or 5b, describe in Part III 6 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of b The organization? 6a Any related organization? 6b If"Yes," to line 6a or 6b, describe in Part III 7 8 9 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization prOVIde any non-fixed payments not described in lines 5 and 6? If"Yes," describe in Part III 7 Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was subject to the initial contract exception described in Regulations section 53 4958-4(a)(3)? If"Yes," describe in PartIII 8 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 4958-6(c)? 9 For Paperwork Reduction Act Notice, see the Instructions for Form 990. C at N o 5 00 5 3T Schedule J (Form 990) 2014 Schedule J (Form 990) 2014 m 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 In Schedule J, report compensation from the organlzatlon on row (I) and from related organizations, described In the Instructlons, on row (II) Do not lIst any IndIVIduals that are not lIsted on Form 990, Part VII Note.The sum ofcolumns (B)(I)-(III) for each lIsted IndIVIdual must equal the total amount of Form 990, Part VII, SectIon A, lIne 1a, applicable column (D) and (E) amounts forthat IndIVIdual A N ame an thl I e B B rea kd own - Ba C0rT('II)enSZ?l0n p 1099 - MISC (ii) Bonus & .ncentlve compensatlon (iii) Other reportable compensatlon Rt e Iremen t an d other deferred compensation E T O t a l O f CO I umns (B)(I)-(D) 120,000 1,830,465 F C ompensa t Ion In column(B) reported as deferred In prior Form 990 (") 0 0 0 0 0 0 0 . 376,852 0 0 38 632 0 415 484 0 ((ili)) IuI.uI-I'I-I'I'I-I'I-I'I-I'I- uI.I.I..u-u-u-u-u-u-u-u-u-u-u-u uI.I.I..u-u-u-u-u-u-u-u-u-u-u-u . 0 306,946 0 0 0 0 ((ili)) IuI.uI-I'I-I'I'I-I'I-I'I-I'I- uI.I.I..u-u-u-u-u-u-u-u-u-u-u-u uI.I.I..u-u-u-u-u-u-u-u-u-u-u-u 0 0 0 0 0 0 0 & CFO 3 AMY E HANCOCK, SECRETARY & GENERAL COUNSEL 310,927 D N on t axa bl e beneflts EXECUTIVE OFFICER PRESIDENT 0 C (i) VICE 0 compensa t Ion ERSSJIISDAIE'TWKQEZEILIYEIF 2 MARK HAMMOND, SENIOR 1,399,538 0 fW2 an d/ or 0 .u-u-u-u-u-u-ur uuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuu C ---------------------------------------------- 0 34 968 0 0 0 341 914 0 0 .u-u-u-u-u-u-ur uuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuu C ---------------------------------------------- gugEICI'AFlEi/iRNSE' 5R VP, (i) 333,259 0 0 28,192 0 361,451 0 5 GENEVIEVE K GENT, SR VP (") (i) 0 255,688 0 0 0 0 0 27,200 0 0 0 282,888 0 0 GOVERNMENT AFFAIRS (ii) MAY - DEC 6 SEAN KRISPINSKY, (i) DEPUTY (ii) GENERAL COUNSEL 7 BARBARA L HIDEN, (i) DEPUTY (ii) GENERAL COUNSEL ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 0 226,108 0 0 0 0 0 13,944 0 0 0 240,052 0 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 0 198,671 0 0 0 0 0 16,813 0 0 0 215,484 0 0 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 0 Schedule J (Form 990) 2014 ScheduIeJ (Form 990)2014 m Page3 Supplemental Information PrOVIde the Information, explanation, or descriptions reqUIred for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II Also complete this part for any additional information Ret urn Reference PART I, LINE 1A Expla nation THE PRESIDENT HAS ACCESS TO A HEALTH CLUB Schedule] (Form 990) 2014 Iefile GRAPHIC print - DO NOT PROCESS DLN;93493320109205I I As Filed Data - l OMB No 1545-0047 SCHEDULE 0 (Form 990 or 990-EZ) Department of the Treasury Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. Internal Revenue SerVIce h- Attach to Form 990 or 990-EZ. Open to Public Inspection h- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PART VI, SECTION A, LINE6 THE ASSOCIATION IS A MEMBERSHIP ASSOCIATION WITH TWO GENERAL CLASSES OF MEMBERSHIP, 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 7B THE MEMBERS ARE ENTITLED TO ONE VOTE IN THE DECISIONS OF THE GOVERNING BODY FOR TRANSACTIO N OF SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING FORM 990, PART VI, SECTION B, LINE 11 ON BEHALF OF THE BOARD OF DIRECTORS, THE FORM 990 IS REVIEWED BY THE TREASURER WHO IS AN INDEPENDENT DIRECTOR FORM 990, PART VI, SECTION B, LINE 12C FORMS ARE SENT TO BOARD AND COLLECTED ANNUALLY BY SENIOR VICE PRESIDENT AND GENERAL COUNSEL AND CORPORATE SECRETARY FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO COMPENSATION IS DETERMINED THROUGH REVIEW AND APPROVAL BY INDEPENDE NT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION THE ORGANIZATION'S 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 CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST FORM 990, PART IX, LINE 11G CONSULTANTS 37,234,295 FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM LAST YEAR Iefile GRAPHIC print - DO NOT PROCESS I As Filed Data - l DLN; 93493320109205 OMB No 1545-0047 SCHEDULE R Related Organizations and Unrelated Partnerships (Form 990) F- Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. h- Attach to Form 990. h- Information about Schedule R (Form 990) and its instructions is at www.irs.gov [form990. Department of the Treasury Open to Public Inspection Internal Revenue Sewice Name of the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 m Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33. (a) ('3) (C) (d) (6) (0 Name, address, and EIN (if applicable) of disregarded entity Prima ry activ ity Legal domicile (state or foreign country) Total income End-of-year assets Direct controlling entity m Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. (a) ('3) (C) (d) (6) Name, address, and EIN of related organization Primary actiVity Legal domicile (state or foreign country) Exempt Code section Public charity status (if section 501(c)(3)) (9) Direct controlling entity Section 512(b) (13) controlled entity? Yes (1) AMERICANS FOR FOOD AND BEVERAGE CHOICE 1101 16TH STREET NW ADVOCATE FOR BUSINESSES AND TRADE ASSOCIATIONS DC 501(c)(6) PROVIDE FUNDING AND OTHER RESOURCES DC 501(c)(3) SECTION 527 POLITICAL ACTION COMMITTEE DC 527 No No WASHINGTON, DC 20036 27-0514291 (2) AMERICAN BEVERAGE FOUNDATION FOR A HEALTHY AMERICA 1101 16TH STREET NW PF No WASHINGTON, DC 20036 27-4908904 (3) AMERICAN BEVERAGE ASSOCIATION FUND FOR CONSUMER CHOICE 1101 16TH STREET NW No WASHINGTON, DC 20036 46-1702097 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50135Y Schedule R (Form 990) 2014 Schedule R (Form 990) 2014 Page 2 m 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. (a) (b) (C) (d) (e) Name, address, and EIN of related organIzatIon PrImary actIVIty Legal domICIle (state or foreIgn country) DIrect controllIng entIty PredomInant Income(related, unrelated, excluded from tax under sectIons 512514) (f) (9) (h) Yes Part IV (i) (J') (k) Share of Share of DIsproprtIonate Code V-UBI General or total Income end-of-year allocatIons7 amount In box managIng assets 20 of partner? Schedule K-1 (Form 1065) No Ya Percentage ownershIp 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. (a) (b) (C) (d) (e) (f) (9) (h) (i) Name, address, and EIN of related organIzatIon PrImary actIVIty Legal domICIle (state or foreIgn country) DIrect controllIng entIty Type of entIty (C corp, 5 corp, or trust) Share of total Income Share of endof-year assets Percentage ownershIp SectIon 512 (b)(13) controlled entIty7 Yes & No Schedule R (Form 990) 2014 ScheduleR(Form 990)2014 Page3 Transactions With Related Organizations Complete If the organIzatIon answered "Yes" on Form 990, Part IV, IIne 34, 35b, or 36. Note. Complete IIne 1Ifany entIty Is lIsted In Parts II, III, 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 II-IV? a ReceIpt of (i) Interest, (ii) annUItIes, (iii) royaltIes, or (iv) rent from a controlled entIty 1a b GIft, grant, or capItal contrIbutIon to related organIzatIon(s) 1b No Yes c GIft, grant, or capItal contrIbutIon from related organIzatIon(s) 1C N0 d Loans or loan guarantees to or for related organIzatIon(s) 1d N0 e Loans or loan guarantees by related organIzatIon(s) 1e N0 f DIVIdends from related organIzatIon(s) 1f N0 9 Sale ofassets to related organIzatIon(s) lg No h Purchase ofassets from related organIzatIon(s) 1h N0 i Exchange ofassets WIth related organIzatIon(s) 1i N0 j Lease offaCIlItIes, eqUIpment, or other assets to related organIzatIon(s) 15 N0 Lease offaCIlItIes, eqUIpment, or other assets from related organIzatIon(s) 1k No 1' N0 m Performance ofserVIces or membershIp orfundraISIng solICItatIons by related organIzatIon(s) 1m N0 n SharIng offaCIlItIes, eqUIpment, maIlIng lIsts, or other assets WIth related organIzatIon(s) 1n N0 0 SharIng of paId employees WIth related organIzatIon(s) 10 N0 p ReImbursement paId to related organIzatIon(s) for expenses 1p No q ReImbursement paId by related organIzatIon(s) for expenses 1q N0 r Othertransferofcash or property to related organIzatIon(s) 1r No 5 Other transfer ofcash or property from related organIzatIon(s) 15 N0 k I 2 Performance ofserVIces or membershIp orfundraISIng solICItatIons for related organIzatIon(s) Ifthe answerto any of the above Is "Yes," see the InstructIons for InformatIon on who must complete thIs IIne, IncludIng covered relatIonshIps and transactIon thresholds (a) (b) (C) (d) Name of related organIzatIon TransactIon type (a-s) Amount Involved Method of detennInIng amount Involved Schedule R (Form 990) 2014 Schedule R (Form 990) 2014 Page4 m Unrelated Organizations Taxable as a Partnership Complete If the organIzatIon answered "Yes" on Form 990, Part IV, lIne 37. PrOVIde the followmg InformatIon for each entIty taxed as a partnershIp through thch the organIzatIon conducted more than fIve percent of Its actIVItIes (measured by total assets or gross revenue) that was not a related organIzatIon See InstructIons regardIng exclu5Ion for certaIn Investment partnershIps (a) (b) (C) (d) (e) (f) (9) (h) (i) (J') (k) Name, address, and EIN of entIty PrImary actIVIty Legal domICIle (state or foreIgn country) PredomInant Income (related, unrelated, excluded from tax under sectIons 512514) Are all partners sectIon 501(c)(3) organIzatIons7 Share of total Income Share of end-of-year assets DIsproprtIonate allocatIons7 Code V-UBI amount In box 20 of Schedule K-1 (Form 1065) General or managIng partner? Percentage ownershIp Ya No Yes No Yes No Schedule R (Form 990) 2014 Schedule R (Form 990) 2014 m Page 5 Supplemental Information PrOVIde addItIonal Information for responses to questions on Schedule R (see Instructions) Ret urn Reference Explanation Schedule R (Form 990) 2014