lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 Return of Organization Exempt From Income Tax OMB No 1545-0047 Form Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private 1 3 foundations) II- Do not enter Socral Securrty numbers on thIs form as It may be made pubIIc By law, the IRS open to Public generally cannot redact the Information on the form II- Informatron about Form 990 and Its Instructions Is at Department of the Treasury Internal Revenue Servrce Inspection A For the 2013 calendar year, or tax year beginning 01-01-2013 2013, and ending 12-31-2013 Name Of organlzatlon Employer identification number AMERICAN BEVERAGE ASSOCIATION I_Addresschange 53-0025510 Dorng Busrness As Check If Name change In't'al return Number and street (or 0 box If marl Is not delrvered to street address) Room/surte Telephone number l?Termmated 1101 16TH STREET NW (202)463-6725 Amended return CIty or town, state or provrnce, country, and ZIP or foreIgn postal code WASHINGTON, DC 20036 Gross recerpts 117,729,672 Name and address of prIncrpal offrcer H(a) IS a group return for SUSAN KNEELY subordrnates? 1101 16TH STREET NW 20036 H(b) Are allsubordrnates Included? I Tax-exempt Status 501(c)(3) I7 501(c)(6) 1(rnsert no) 4947(a)(1) or 527 If"No," attach a (see Instructrons) Website: h? Group exemptlon number h- Form of organrzatron '7 Corporatron Trust Assocratron Other Year of fonnatron 1921 State of legal domIcrle DC 1 BrIefly descrIbe the organrzatron's mIssron or most sIgnI?cant actIvrtIes SEE PAGE 2, PART LINE 1 FOR DETAILS 2 Check thIs box h1? Ifthe organrzatron dIscontInued Its operatrons or dIsposed of more than 25% ofIts net assets L5 3,5 3 Number ofvotrng members ofthe body (Part VI, lrne 1a) 3 33 4 Number ofrndependent votIng members of the body (Part VI, lrne 1bTotal employedIncalendaryear2013 (PartV, Ine 2a) 5 41 6 Total number ofvolunteers (estrmate If necessary) 6 0 7aTotal unrelated busrness revenue from Part column (C), lrne Net unrelated busrness taxable Income from Form 990-T, lrne Prior Year Current Year 8 ContrIbutIons and grants (Part lrne 1hProgram servrce revenue (Part lrne Zg71,828,126 61,459,067 10 (Part 3,4,and 7d . . . . 1,604,031 2,844,506 11 5,6d,8c,9c,10c,and11e) 287,354 405,300 12 Total revenue?add lrnes 8 through 11 (must equal Part column (A), lrne 1273,719,511 64,708,873 13 Grants and srmIIar amounts 1?3) . . . 363,151 5,629,503 14 Bene?ts paId to orfor members (Part IX, column (A), lrne Salarres, other compensatron, employee benefrts (Part IX, column (A), lrnes 5-10) 7,091,537 8,299,152 an 5 16a fees (PartIX,column 11eTotal expenses (Part column (D), lrne 2568,695,427 48,545,172 18 Totalexpenses Add lrnes 76,150,115 62,473,827 19 Revenue less expenses Subtract lrne 18 from lrne -2,430,604 2,235,046 . . 3g BegInnIan of Current End of Year Em ear 33 20 Totalassets (PartX, Ine 1631,182,872 39,190,925 5E 21 Total IabI ItIes (Part X, lrne 265,375,074 9,076,164 :5 EU- 22 Net assets orfund balances Subtract lrne 21 from lrne 20 . . . . . 25,807,798 30,114,761 Signature Block Under penaltIes of perjury, I declare that I have examrned thIs return, IncludIng schedules and statements, and to the best of my knowledge and beIIef, It Is true, correct, and complete Declaratron of preparer (other than of?cer) Is based on all Informatron of preparer has any knowledge I 2014?11?17 Sign SIgnature of of?cer Date Here MARK HAMMOND SVP AND CFO Type or prInt name and tItle PrInt/Type preparer's name Preparer?s srgnature Date Check If PTIN _d CRAIGASTEVENS CPA 2014?11?17 self_employed P01289490 al Flrm's name CALIBRE CPA GROUP PLLC Flrm's EIN F- 47?0900880 Preparer Use FIrrn's address F7501 WISCONSIN AVENUE SUITE 1200 Phone no (202) 331?9880 WEST BETHESDA, MD 20814 May the IRS dIscuss thIs return the preparer shown above? (see InstructIonsI7Yes For Paperwork Reduction Act Notice, see the separate instructionsForm 990 (20 1 3) Form 990 (2013) Page 2 Statement of Program Service Accomplishments . . . . . . . . . . . . . 1 Briefly describe the organization?s THE PURPOSE AND OBJECTIVES ARE TO UNITE NON-ALCOHOLIC BEVERAGE COMPANIES TO ACHIEVE RESPONSIBLE PUBLIC POLICY AND PROMOTE OUR COMMITMENT TO CUSTOMERS, CONSUMERS AND COMMUNITIES Did the organization undertake any Significant program servrces during the year which were not listed on the prior Form 990 or990-EZ? I?Yes If "Yes," describe these new servrces on Schedule 0 3 Did the organization cease conducting, or make Significant changes in how it conducts, any program servrces? Yes I7 No If "Yes," describe these changes on Schedule 0 4 Describe the organization?s program servrce accomplishments for each of its three largest program servrces, as measured by expenses Section 501(c)(3)and 501(c)(4) organizations are requrred to report the amount ofgrants and allocations to others, the total expenses, and revenue, ifany, for each program servrce reported 4a (Code (Expenses including grants of (Revenue THE PURPOSE AND OBJECTIVES ARE TO PROMOTE THE INTERESTS OF ITS MEMBERS, RAISE THE STANDARDS OF THE 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 44; (Code (Expenses including grants of (Revenue 4d Other program servrces (Describe in Schedule 0 (Expenses including grants of$ (Revenue 4e Total program service expenseslr Form 990 (2013) Form 990 (201320a Part Page 3 Part IV Checklist of Required Schedules Yes No Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," No completeScheduleA 1 Is the organization reqUIred to complete Schedule 5, Schedule of Contributors (see instructions)? 2 No Did the organization engage in direct or indirect political campaign actIVIties on behalf ofor in opp05ition to 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 amounts as defined in Revenue Procedure 98-19? If "Yes,"complete Schedule C, Yes 5 Did the organization maintain any donor adVIsed funds or any Similarfunds 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 6 0 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 0 Did the organization maintain collections ofworks ofart, historical treasures, or other Similar assets? If "Yes," complete Schedule D, Part 3 0 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, PartI 9 0 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, 10 No permanent endowments, or quaSI-endowments? If "Yes," complete Schedule D, Part Ifthe organization?s answerto any ofthe followmg questions is "Yes," then complete Schedule D, Parts VI, VII, IX, or as applicable Did the organization report an amount for land, and eqUIpment in Part X, line 10? If "Yes," complete Schedule D, Part VI 11a es 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 11b es 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 11C 0 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 IKE . . . . . . 11d 0 Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartX'E me Yes Did the organization's separate or consolidated finanCIal statements for the tax year include a footnote that 11f Yes addresses the organization's liability for uncertain tax p05itions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, PartXE Did the organization obtain separate, independent audited finanCIal statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII 123 Yes Was the organization included in consolidated, independent audited finanCIal statements for the tax year? If 12b NO "Yes," and If the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII lS optional Is the organization a school described in section If "Yes,"complete ScheduleE 13 NO Did the organization maintain an office, employees, or agents out5ide ofthe 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 out5ide the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes,"complete Schedule F, Parts I and IV . 14b NO Did the organization report on Part IX, column (A), line 3, more than $5,000 ofgrants or other aSSIstance to or for any foreign organization? If ?Yes,? complete Schedule F, Parts II and IV 15 0 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 ScheduleF, Parts and IV . 16 0 Did the organization report a total of more than $15,000 ofexpenses for professmnal fundraismg serVIces on Part 17 No 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 lines 1c and 8a? If "Yes,"complete Schedule G, Part II 13 0 Did the organization report more than $15,000 ofgross income from gaming actIVIties on Part line 9a? If 19 No "Yes," complete Schedule G, Part Did the organization operate one or more hospital faCIlities? If "Yes,"complete ScheduleH 20a No If "Yes" to line 20a, did the organization attach a copy of its audited finanCIal statements to this return? 20b Form 990 (2013) Form 990 (2013Part I Page 4 Part IV Checklist of Required Schedules (continued) Did the organization report more than $5,000 ofgrants or other a55istance to any domestic organization or 21 Yes government on Part IX, column (A), line 1? If "Yes,"complete Schedule I, Parts I and II Did the organization report more than $5,000 ofgrants or other a55istance to indIVIduals in the United States on 22 Part IX, column (A), line 2? If ?Yes,? complete Schedule I, Parts I and 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," 23 es complete Schedule] . Did 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 K. If ?No, "go to line 25a . . 24a 0 Did the organization invest any proceeds oftax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account other than 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) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction With a disqualified person during the year? If "Yes," complete Schedule L, Part I 258 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 If 25b "Yes," complete Schedule L, Part I Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? 25 No If so, complete Schedule L, Part II Did the organization prowde 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 27 N0 member of any ofthese persons? If "Yes," complete Schedule L, Part Was the organization a party to a busmess transaction With one of the fo 0Wing 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 28a No A family member ofa current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part I . 23b 0 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 . 23C 0 Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"complete ScheduleM 29 No Did the organization receive contributions of art, historical treasures, or other Similar assets, or qualified conservation contributions? If "Yes," complete ScheduleM 30 No Did the organization liqUIdate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, No 31 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II 32 0 Did 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, PartI 33 0 Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, orIl/, and Part V, line 1 . . 34 es Did the organization have a controlled entity Within the meaning ofsection 512(b)(13)? 35a No 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 5 12(b)(13)? If "Yes," complete Schedule R, Part V, lme2 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 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 37 0 Did the organization complete Schedule 0 and prowde explanations in Schedule 0 for Part VI, lines 11b and 19? Note. All Form 990 filers are reqUIred to complete Schedule 0 33 es Form 990 (2013) Form 990(2013) Page5 Statements Regarding Other IRS Filings and Tax Compliance . . . . . . . . . . . . . Yes No 1a Enter the number reported In Box 3 of Form 1096 Enter-0- if not applicable . . 1a 81 Enter the number of Forms W-ZG included In line 1a Enter-0- if not applicable 1b 0 Did the organization comply With backup Withholding rules for reportable payments to vendors and reportable gaming (gambling)WInnings to prize WinnersEnter the number ofemployees reported on Form W-3, Transmittal ofWage and Tax Statements, filed for the calendar year ending With or Within the year covered 28 41 Ifat least one is reported on line 2a, did the organization file all reqUIred federal employment tax returns? 2b Note. Ifthe sum oflines 1a and 2a is greater than 250, you may be reqUIred to e-file (see instructions) es 3a Did the organization have unrelated busmess gross income of$1,000 or more during the year? . . . 3a No If?Yes,? has it filed a Form 990-T forthis year? If ?No? to line 3b, prowde an explanation 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 otherfinanCIal 43 No If"Yes," enter the name ofthe foreign country Ir See instructions for filing reqUIrements for Form TD 90-22 1, Report of Foreign Bank and FinanCIal Accounts 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . 5a No Did 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 file Form 5c 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the Ga No organization any contributions that were not tax deductible as charitable contributions? If"Yes," did the organization include With every SOIICItation an express statement that such contributions or gifts 6b 7 Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of$75 made partly as a contribution and partly for goods and 7a serVIces prowded to the payor? If"Yes," did the organization notify the donor ofthe value of the goods or serVIces prowdedDid the organization sell, exchange, or otherWise dispose oftangible personal property for which it was reqUIred to If"Yes," indicate the number of Forms 8282 filed during the year . . . . I 7d I Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? . . 7f Ifthe organization received a contribution ofqualified intellectual property, did the organization file Form 8899 as Ifthe organization received a contribution ofcars, boats, airplanes, or other vehicles, did the organization file a 7h 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor adVIsed fund maintained by a sponsoring organization, have excess busmess holdings at any time during the yearSponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966Did the organization make a distribution to a donor, donor adVIsor, or related personSection 501(c)(7) organizations. Enter Initiation fees and capital contributions included on Part line 12 . . . 10a Gross receipts, included on Form 990, Part line 12, for public use ofclub 10b faCIlities 11 Section 501(c)(12) organizations. Enter a 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 received from them11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the 12b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? 13a Note. See the instructions for additional information the organization must report on Schedule 0 Enter the amount of reserves the organization is reqUIred to maintain by the states in which the organization is licensed to issue qualified health plans 13?" Enterthe amount of reserves on hand . . . . . . . . . . . . 13c 14a Did the organization receive any payments for indoortanning serVIces during the tax year"Yes," has it filed a Form 720 to report these payments? If an explanation in Schedule 0 . . 14b Form 990 (2013) Form 990 (2013) Page 6 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 contaIns a response or note to any Me In thIs Part VI .I7 Section A. Governing Body and Management Yes No 1a Enter the number ofvotIng members ofthe 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 executIve commIttee or commIttee, explaIn In Schedule 0 Enter the number ofvotIng members Included In Me 1a, above, who are Independent 1b 30 2 any of?cer, dIrector, trustee, or key employee have a famIIy relatIonshIp or a busIness relatIonshIp WIth any other of?cer, dIrector, trustee, or key employeethe organIzatIon delegate control over management dutIes customarIIy performed by or under the dIrect 3 No superVISIon of of?cers, 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 ?led? No 5 the organIzatIon become aware durIng the year ofa SIgnIfIcant dIversIon of the organIzatIon's assets? . 5 No the organIzatIon have members or stockholders? Yes 7a the organIzatIon have members, stockholders, or other persons who had the power to elect or app0Int one or more members ofthe governIng body? 7a Yes Are any governance deCISIons ofthe 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 a The governIng body? 8a Yes Each commIttee WIth authorIty to act on behalfof the governIng body? 8b Yes 9 Is there any of?cer, dIrector, trustee, or key employee Isted In Part VII, SectIon A, who cannot be reached at the organIzatIon?s address? If the names and addresses in Schedule Section B. Policies (This Section requests information about policies not required by the Internal Revenue Code.) Yes No 10a the organIzatIon have local chapters, branches, or 10a No If"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? 10" 11a Has the organIzatIon prOVIded a complete copy ofthIs Form 990 to all members ofIts governIng body before fIlIng the form? 11a Yes DescrIbe In Schedule 0 the process, Ifany, used by the organIzatIon to reVIew thIs Form 990 12a the organIzatIon have a ertten coanIct of Interest pollcy? If "No,"go to line 13 12a Yes Were offIcers, dIrectors, or trustees, and key employees reqUIred to dIsclose annually Interests that could gIve rIse to coanIcts? 12b Yes the organIzatIon regularly and conSIstently monItor and enforce compIIance WIth the pollcy? If "Yes,"descrIbe In Schedule 0 how this was done 12C Yes 13 the organIzatIon have a ertten po Icy? 13 Yes 14 the organIzatIon have a ertten document retentIon and destructIon pollcy? 14 Yes 15 the process for determInIng compensatlon ofthe followmg persons Include a reVIew and approval by Independent persons, data, and contemporaneous substantIatIon of the deIIberatIon and deCISIon'? a The organIzatIon?s CEO, ExecutIve DIrector, or top management offICIal 15a Yes Other of?cers or key employees of the organIzatIon 15b Yes If"Yes" to Me 15a or 15b, descrIbe the process In Schedule 0 (see InstructIons) 16a the organIzatIon Invest In, contrIbute assets to, or partICIpate In a Jomt venture or arrangement WIth a taxable entIty durIng the year? 16a No If "Yes," dId the organIzatIon follow a ertten pollcy or procedure reqUIrIng the organIzatIon to evaluate Its partICIpatIon In venture arrangements under appIIcable federal tax law, and take steps to safeguard the organIzatIon?s exempt status WIth respect to such arrangements? 16b Section C. Disclosure 17 18 19 20 LIst the States WIth a copy ofthIs Form 990 Is reqUIred to be fIledIr SectIon 6104 reqUIres an organIzatIon to make Its Form 1023 (or 1024 IfappIIcable), 990, and 990-T (501(c) (3)s only) avaIIable for pubIIc InspectIon IndIcate how you made these avaIIable Check all that apply Own webSIte Another's webSIte I7 Upon request Other (explaIn In Schedule 0) DescrIbe In Schedule 0 whether (and Ifso, how) the organIzatIon made Its governIng documents, coanIct of Interest po Icy, and fInanCIal statements avaIIable to the pubIIc durIng the tax year State the name, phySIcal address, and telephone number ofthe person who possesses the books and records of the organIzatIon FMARK HAMMOND 1101 16TH STREET NW 20036 (202)463-6725 Form 990 (2013) Form 990(2013) 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 ofthe organization?s current officers, directors, trustees (whether indIVIduals or organizations), regardless ofamount ofcompensation Enter-O- in columns (D), (E), and (F) if no compensation was paid I List all ofthe 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 received reportable compensation (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 ofthe 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 I List all ofthe organization?s former directors or trustees that received, in the capaCIty as a former director or trustee ofthe organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the followmg order indIVIduaI trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) (B) (C) (D) (E) (F) Name and Title Average POSItion (do not check Reportable Reportable Estimated hours per more than one box, unless compensation compensation amount of other week (list person is both an officer from the from related compensation any hours and a director/trustee) organization (W- organizations from the for related 3 I I _n (W- 2/1099- organization and organizations a MISC) related below 5 a 131$ 3 organizations I1 3 II-I dotted line) i: :i -r 5' 2 ri:- E- a a 3 I1 Form 990 (2013) Form 990 (2013) Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Page 8 (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 (W- organizations (W- from the for related .3, 3 3 I ml _n organization and organizations a E. 9 related below .1: EE 3 organizations i1 3 II-I dotted lineSub-Total Total from continuation sheets to Part VII, Section A Total (add lines 1b and 1c) 2,979,942 617,555 2 Total number of indIVIduals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationhr20 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 Schedulleorsuch indiwdual . . . . . . . . . . . . . . 3 No 4 For any indIVIduaI 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 Schedulleorsuch 4Yes 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or indIVIdual for serVIces rendered to the organization? If "Yes,"complete Schedulleorsuch person . . . . . . . . 5 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 GODDARD CLAUSSEN PUBLIC AFFAIRS 701 8TH STREET SUITE 400 WASHINGTON DC 20001 PROFESSIONAL FEES 12,785,574 GMMB 1010 WISCONSIN AVENUE NW SUITE 80 WASHINGTON DC 20007 PROFESSIONAL FEES 8,905,035 BLUEFRONT STRATEGIES LLC 44 CANAL CENTER PLZ ALEXANDRIA VA 22314 PROFESSIONAL FEES 2,166,864 LATHAM WATKINS LLP PO BOX 7247?8202 PHILADELPHIA PA 19170 PROFESSIONAL FEES 2,155,631 DEWEY SQUARE GROUP LLC PO BOX 60340 CHARLOTTE NC 282600340 PROFESSIONAL FEES 1,032,978 2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 ofcompensation from the organization II-47 Form 990 (2013) Form 990 (2013) Page 9 Statement of Revenue CheckifScheduleO contains a response ornote to any lineinthis . . . . . (A) (B) (C) (D) Total revenue Related or Unrelated Revenue exempt busmess excluded from function revenue tax under revenue sections 512-514 3 1a Federated campaigns . . 1a 5 Membership dues . . . . 1b til Fundraismg events . . . . 1c SI Related organizations . . . 1d Government grants (contributions) 1e '17: All other contributions, gifts, grants, and 1f *5 Similar amounts not included above 3 Noncash contributions included in lines 1a?1f$ 3 Total.Add lines la-lf in Ir Busmess Code El 2a SPECIAL PROJECT ASSESSMENT 900099 49,250,001 49,250,001 MEMBERSHIP DUES 900099 12,209,066 12,209,066 cu p? a All other program serVIce revenue Total. Add lines 2a?2f Ir 61,459,067 3 Investment income (including diVidends, interest, 827 406 827 406 and otherSImilar amounts) Income from investment of tax?exempt bond proceeds F- 5 Royalties Real (ii) Personal 6a Gross rents 1.213.557 Less rental 813,794 expenses Rental income 399,763 or(loss) Net rental income or (loss) p. 399,763 399,763 Securities (ii) Other 7a Gross amount from sales of 54,224,105 assets other than inventory Less cost or other baSiS and 52,207,005 sales expenses Gain or (loss) 2,017,100 Net gain or (loss) .p 2.017.100 2,017,100 Ba Gross income from fundraismg events (not including 3 5 3, ofcontributions reported on line 1c) See PartIV,line 18 l_ a 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 . . 10a Gross sales of inventory, less returns and allowances a Less cost ofgoods sold . . Net income or (loss) from sales ofinventory . . Miscellaneous Revenue Busmess Code 11a MISCELLANEOUS REVENUE 900099 5537 5537 All other revenue Total.Addlines 11a?11d Ir 5,537 12 Total revenue. See Instructions 64,708,873 61,464,604 0 3,244,269 Form 990 (2013) Form 990 (2013) Statement of Functional Expenses Section 501(c)(3)and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Page 10 CheckifScheduleO containsa response or note to anyline in this PartIX . . . . . .I7 Do not include amounts reported on lines 6b, (A) Prograggemce Manag?ggnt and Fun?gsmg 7b, 8b, 9b, and 10b of Part Total expenses expenses general expenses expenses 1 Grants and other a55istance to governments and organizations in the United States See Part IV, line 21 5,629,503 2 Grants and other a55istance to indIVIduals in the United States See Part IV, line 22 3 Grants and other a55istance to governments, organizations, and indIVIduals outSIde the United States See Part IV, lines 15 and 16 Benefits paid to or for members 5 Compensation of current officers, directors, trustees, and key employees 1,894,892 6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) . 7 Other salaries and wages 4,902,040 8 Pen5i0n plan accruals and contributions (include section 401(k) and 403(b)employer contributions) 604,447 9 Other employee benefits 537,173 10 Payroll taxes 360,600 11 Fees for serVIces (non-employees) a Management Legal 4,875,539 Accounting 61,000 Lobbying 918,239 Professmnal fundraismg serVIces See Part IV, line 17 Investment management fees 59,625 9 Other (Ifline amount exceeds 10% ofline 25, column (A) amount, list line expenses on Schedule O) 26,817,081 12 Advertismg and promotion 13 Office expenses 256,038 14 Information technology 15 Royalties 16 Occupancy 578,047 17 Travel 924,768 18 Payments of travel or entertainment expenses for any federal, state, or local public offICIals 19 Conferences, conventions, and meetings 181,073 20 Interest 21 Payments to affiliates 75,042 22 DepreCIation, depletion, and amortization 135,254 23 Insurance 38,199 24 Other expenses Itemize expenses not covered above (List miscellaneous expenses in line 24e Ifline 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0) a SPECIAL PROJECTS 12,495,735 INDUSTRY PROJECTS 718,154 TAXES 264,298 PUBLICATIONS AND SUBSCR 101,677 All other expenses 45,403 25 Total functional expenses. Add lines 1 through 24e 52,473,827 26 Joint costs. Complete this line only ifthe organization reported in column (B)Jomt costs from a combined educational campaign and fundraismg SOIICItation Check here Ir iffollowmg SOP 98-2 (ASC 958-720) Form 990 (2013) Form 990 (2013) Balance Sheet Page 11 Check ifSchedule 0 contains a response or note to any line In this Part . . (A) (B) Beginning ofyear End ofyear 1 Cash?non-interest-bearing 924,497 1 1,152,688 2 Sayings and temporary cash investments 636,601 2 1,872,933 3 Pledges and grants receivable, net 3 4 Accounts receivable, net 398,383 4 1,002,663 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 disqualified persons (as de?ned 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 6 7 Notes and loans receivable, net 7 8 Inventories for sale or use 8 Prepaid expenses and deferred charges 161,523 9 86,242 10a Land, bUIldings, and eqUIpment cost or other ba5is Complete Part VI of Schedule 103 7'503'719 Less accumulated depreCIation 10b 5,678,333 1,959,663 10c 1,825,386 11 Investments?publicly traded securities 23,296,659 11 28,252,425 12 Investments?other securities See Part IV, line 11 3,805,546 12 4,998,588 13 Investments?program-related See Part IV, line 11 13 14 Intangible assets 14 15 Other assets See PartIV, ine 11 15 16 Total assets. Add lines 1 through 15 (must equal line 34) 31,182,872 16 39,190,925 17 Accounts payable and accrued expenses 3,814,231 17 6,676,817 18 Grants payable 18 19 Deferred revenue 31,486 19 10,000 20 Tax-exempt bond liabilities 20 21 Escrow or custodial account liability Complete Part IV ofSchedule 21 :2 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II ofSchedule 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 ofSchedule 1,529,357 25 2,389,347 26 Total liabilities. Add lines 17 through 25 5,375,074 26 9.076.164 If, Organizations that follow SFAS 117 (ASC 958), check here Ir 7 and complete 3 lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets 25,807,798 27 30,114,761 28 Temporarily restricted net assets 28 29 Permanently restricted net assets 29 If Organizations that do not follow SFAS 117 (ASC 958), check here Ir and complete lines 30 through 34. Ln 30 Capital stock or trust prinCIpal, or current funds 30 Iii-1,, 31 Paid-in or capital surplus,or and, bUIIdlng or eqUIpment fund 31 32 Retained earnings, endowment, accumulated income, or otherfunds 32 ii; 33 Total net assets or fund balances 25,807,798 33 30,114,761 2 34 Total liabilities and net assets/fund balances 31,182,872 34 39,190,925 Form 990 (2013) Form 990(2013) Page 12 Reconcilliation of Net Assets Check IfSchedule contaIns a response or note to any Me In thIs Part XI . 1 Total revenue (must equal Part column (A), Me 12) 1 64,708,873 2 Total expenses (must equal Part IX, column (A), Me 25) 2 62,473,827 3 Revenue less expenses Subtract Me 2 from Me 1 3 2,235,046 4 Net assets orfund balances at begInnIng ofyear (must equal Part X, Me 33, column 4 25,807,798 5 Net unrealized gaIns (losses) on Investments 5 2,071,917 6 Donated serVIces and use of 6 7 Investment expenses 7 8 WIN perIod adjustments 8 9 Other changes In net assets orfund balances (explaIn In Schedule 0) 9 0 10 Net assets orfund balances at end ofyear CombIne lInes 3 through 9 (must equal Part X, Me 33, column 10 30,114,761 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 Cash I7 Accrual ther Ifthe organIzatIon changed Its method ofaccountIng from a prIor year or checked "Other," explaIn In Schedule 0 2a Were the organIzatIon?s fInanCIal statements compIIed 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 consolldated and separate Were the organlzatIon?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 baSIs, consolldated baSIs, or both I7 Separate Consolldated Both consolldated and separate 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 AudItAct and OMB CIrcularA-133? 33 N0 If "Yes," dId the organIzatIon undergo the reqUIred audIt or audIts? Ifthe organIzatIon dId not undergo the 3b reqUIred audIt or audIts, explaIn why In Schedule 0 and descrIbe any steps taken to undergo such audIts Form 990 (2013) 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 Average (do not check Reportable Reportable Estlmated amount hours per more than one box, unless compensation compensation of other week (IIst person IS both an of?cer from the from related compensation any hours and a director/trustee) organization (W- organizations (W- from the for related 3 I I _n organization and organlzatlons a; =l .59. 3.1: 9 related below a .13. organlzatlons dotted lineSUSAN NEELY 40 00 1,176,456 325,921 PRESIDENT CHIEF EXECUTIV ROGER LCOLLINS 1 00 0 0 CHAIR JEFFREY JEFF HONICKMAN 1 00 0 0 CEO RALPH CROWLEY JR 1 00 0 0 TREASURER ZEIN ABDALLA 1 00 0 0 BOARD DIRECTOR TIM BROWN 1 00 0 0 BOARD DIRECTOR ALBERT CAREY 1 00 0 0 BOARD DIRECTOR PAUL FINNEY 1 00 0 0 BOARD DIRECTOR SALLY HARGIS 1 00 0 0 BOARD DIRECTOR JOHN KALIL 1 00 0 0 BOARD DIRECTOR JACK PELO 1 00 0 0 BOARD DIRECTOR GARY SMITH 1 00 0 0 BOARD DIRECTOR BRIAN CHARNESKI 1 00 0 0 BOARD DIRECTOR WILLIAM BILLY CYR 1 00 0 0 BOARD DIRECTOR MATTHEW DENT 1 00 0 0 BOARD DIRECTOR ALEXANDER DOUGLAS JR 1 00 0 0 BOARD DIRECTOR JERRY FOWDEN 1 00 0 0 BOARD DIRECTOR SETH GOLDMAN 1 00 0 0 BOARD DIRECTOR WALTER WALT GROSS 1 00 0 0 BOARD DIRECTOR FRANK HARRISON 1 00 0 0 BOARD DIRECTOR JAMES JIM JOHNSTON 1 00 0 0 BOARD DIRECTOR STEFAN KOZAK 1 00 0 0 BOARD DIRECTOR LAWRENCE LARRYJ LORDI 1 00 0 0 BOARD DIRECTOR SCOTT MILLER 1 00 0 0 BOARD DIRECTOR ANDREW ANDY MOORE 1 00 0 0 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 Average (do not check Reportable Reportable Estlmated amount hours per more than one box, unless compensation compensation of other week (IIst person IS both an of?cer from the from related compensation any hours and a director/trustee) organization (W- organlzatlons (W- from the for related 3 I I _n organization and organlzatlons a E. 3.1: 9 related below .1: 3 organlzatlons '1 3 II-I dotted lineIuSTEVE FORD 1 00 0 0 BOARD DIRECTOR CLIFF RITCHIE 1 00 0 0 BOARD DIRECTOR KIRK TYLER 1 00 0 0 BOARD DIRECTOR ANTHONY VARNI 1 00 0 0 BOARD DIRECTOR WENDY CLARK 1 00 0 0 BOARD DIRECTOR MARK HAMMOND 40 00 332,401 60,114 SENIOR VICE PRESIDENT CF KEVIN KEANE 40 00 316,963 48,499 SR VP, PUBLIC AFFAIRS JAMES A MCGREEW 40 00 277,462 56,149 SR VP, GOVERNMENT AFFAIRS DENISE BURKE 40 00 215,631 28,229 VP, ADMINISTRATION MEMBE AMY HANCOCK 40 00 245,581 49,900 DEPUTY GENERAL COUNSEL PATRICIA VAUGHAN 40 00 415,448 48,743 SEC ETARY SRVP lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 SCHEDULE Political Campaign and Lobbying Activities 0MB N0 1545-0047 (Form 990 or 990452) For Organizations Exempt From Income Tax Under section 501 and section 527 1 3 Department ofthe Treasury Ir Complete if the organization is described below. II- Attach to Form 990 or Form 990-EZ. Ir See separate instructions. Ir Information about Schedule (Form 990 or 990-EZ) and its Open to Public Internal Revenue Semice . . . . . instructions is at Ins . ection If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 99042, Part V, line 46 (Political Cam paign Activities), then II- Section 501(c)(3) organizations Complete Parts I-A and Do not complete Part I-C Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and below Do not complete Part I-B 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 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part II- 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" to Form 990, Part IV, Line 5 (Proxy Tax) or Form 99042, Part V, line 35c (Proxy Tax), then Section 501(c)(4), (5), or (6) organizations Complete Part Name ofthe organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 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 b- 46,671 3 Volunteer hours Part I-B Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount ofany eXCIse tax incurred by the organization under section 4955 h- 2 Enter the 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? Yes No 4a Was a correction made? Yes No If"Yes," describe in Part IV Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function actIVIties Ir 46,671 2 Enter the amount ofthe filing organization's funds contributed to other organizations for section 527 exempt function actIVIties Ir 0 3 Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-PO L, line 17b 46,671 Did the filing organization file Form 1120-POL for this year? I7 Yes No 5 Enter the names, addresses and employer identification number (EIN)ofa 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 enter the 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 (b)AddreSS (C) EIN (d)Amount paid from (e)Am?unt 0f pont'cal orgamzatlon-s contributions received funds Ifnone, enter -0- and and directly delivered to a separate political organization Ifnone, enter-0- For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ. Cat NO 500345 Schedule (Form 990 0.- 990-52) 2013 Schedule (Form 990 or 990-EZ) 2013 Page 2 Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). A Check 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) Check h- ifthe filing organization checked box A and "limited control" apply Limits on Lobbying Expenditures or?aaglgl?rogm 3:33?? (The term "expenditures" means amounts paid or incurred.) totals totals 1a Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 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% ofline if) Subtract line lg from line 1a Ifzero or less, enter-0- i Subtract line 1ffrom line 1c Ifzero or less, enter-0- Ifthere is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax forthis year? rYes 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 instructions for lines 2a through 2f on page 4.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) 2010 (b)2011 (c)2012 (d)2013 Total 2a Lobbying nontaxable amount Lobbying ceiling amount (150% ofline 2a, column(e)) Total lobbying expenditures Grassroots nontaxable amount Grassroots ceiling amount (150% ofline 2d, column Grassroots lobbying expenditures Schedule (Form 990 or 990-EZ) 2013 ScheduleC (Form 990 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 actiwty. Yes No Amount 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 lines 1c through Media advertisements? Mailings to members, legislators, orthe 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 Did the actIVItIes In line 1 cause the organization to be not described In section 501(c)(3)? I If "Yes," enter the amount ofany tax Incurred under section 4912 If "Yes," enter the amount ofany tax Incurred by organization managers under section 4912 Ifthe fIlIng organization Incurred a section 4912 tax, dId It file Form 4720 for this year? I Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). 1 2 3 Were substantially all (90% or more) dues received nondeductible by members? the organization make only In-house lobbying expenditures of$2,000 or less? the organization agree to carry over lobbying and political expenditures from the prior 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" 0R Part line 3, is answered ?Yes.? 5 Dues, assessments and Similar amounts from members Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). Current year Carryover from last year Total Aggregate amount reported In section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? Taxable amount oflobbyIng and political expenditures (see Instructions) 1 61,459,067 2a 22,810,212 2b 261,292 2c 23,071,504 3 25,070,157 4 5 -1,998,653 Part IV Supplemental Information 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, line 2, and PART I-A, LINE 1 Partll-B line 1 Also com lete this art foran additional Information Return Reference Explanation INDIVIDUALS TO STATE AND LOCAL PUBLIC OFFICE HE ORGANIZATION MADE POLITICAL EXPENDITURES TO INFLUENCE THE ELECTION OF Schedule (Form 990 or 990-EZ) 2013 ScheduleC (Form 990 or990-EZ)2013 Page4 Su lemental Information continued Return Reference Explanation Schedule (Form 990) 2013 Iefile GRAPHIC print - DO NOT PROCESS As Filed Data - SCHEDULE (Form 990) Department of the Treasury Internal Revenue Servrce Name of the organization AMERICAN BEVERAGE ASSOCIATION OMB No 1545-0047 Open to Public Inspection Employer identification number Supplemental Financial Statements Ir Complete if the organization answered "Yes," to Form 990, Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b Ir Attach to Form 990. hr See separate instructions. Ir Information about Schedule (Form 990) and its instructions is at 53-0025510 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete If the organIzatIon answered "Yes" to Form 990 Part IVDonor adVIsed funds Funds and other accounts Total number at end of year Aggregate contrIbutIons to (durIng year) Aggregate grants 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 ofthe donor or donor adVIsor, or for any other purpose conferrIng ImpermISSIble prIvate bene?t? Yes NO Conservation Easements. Complete If the organlzatIon answered "Yes" to Form 990, Part IV, Ine 7. 1 Purpose(s) ofconservatIon easements held by the organIzatIon (check all that apply) PreservatIon ofland for pubIIc use (e recreatIon or educatIon) PreservatIon ofan hIstorIcally Important land area ProtectIon of natural habItat PreservatIon ofa certIerd hIstorIc structure PreservatIon ofopen space Complete Ines 2a through 2d Ifthe organlzatIon held a conservatIon contrIbutIon In the form ofa conservatIon easement on the last day ofthe tax year Held at the End of the Year Total number ofconservatIon easements 2a Total acreage restrIcted by conservatIon easements 2b Number ofconservatlon easements on a certIerd hIstorIc structure Included In 2c Number ofconservatlon easements Included In achIred after 8/17/06, and not on a hIstorIc structure Isted In the NatIonal RegIster 2d Number ofconservatlon easements modIerd, transferred, released, or termInated by the organIzatIon durIng the tax year Ir Number ofstates where property subject to conservatIon easement Is located II- Does the organIzatIon have a ertten pollcy regardIng the perIodIc monItorIng, InspectIon, handIIng ofVIolatIons, and enforcement ofthe conservatIon easements It holds? Yes NO Staff and volunteer hours devoted to monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year II- Amount ofexpenses Incurred In monItorIng, InspectIng, and enforcmg conservatIon easements durIng the year Does each conservatIon easement reported on Me 2(d) above satIsfy the reqUIrements ofsectIon and sectIon Yes No In Part descrIbe how the organIzatIon reports conservatIon easements In Its revenue and expense statement, and balance sheet, and Include, IfappIIcable, the text of the footnote to the organIzatIon?s fInanCIal statements that descrIbes the organIzatIon?s accountIng for conservatIon easements Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. 1a Complete If the organIzatIon answered "Yes" to Form 990, Part IV, IIne 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 assets held for pubIIc ethbItIon, educatIon, or research In furtherance of pubIIc serVIce, prOVIde, In Part the text ofthe 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 assets held for pubIIc ethbItIon, educatIon, or research In furtherance of pubIIc serVIce, prowde the followmg amounts relatIng to these Items Revenues Included In Form 990, Part Me 1 Ir (ii)Assets IncludedIn Form 990,PartX Ifthe organIzatIon recered or held works ofart, hIstorIcal treasures, or other assets for fInanCIal gaIn, prOVIde the followmg amounts reqUIred to be reported under SFAS 116 (ASC 958) relatIng to these Items Revenues Included In Form 990, Part Me 1 Ir$ Assets IncludedIn Form 990,PartX For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 52283D Schedule (Form 990) 2013 Schedule (Form 990) 2013 Manizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Page 2 3 Usmg the organization's achISItion, accessmn, and other records, check any ofthe followmg that are a Significant use of Its collection Items (check all that apply) a publlc Loan or exchange programs Scholarly research Other Preservation for future generations 4 Prowde a description of the organization's collections and explain how they further the organization?s exempt purpose in Part 5 During the year, did the organization or receive donations ofart, historical treasures or other Similar assets to be sold to raise funds ratherthan to be maintained as part ofthe organization?s collection? NO Part IV 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. 1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990,Part FY85 If "Yes," explain the arrangement in Part and complete the followmg table Amount Beginning balance Additions during the year Distributions during the year Ending balance 2a Did the organization include an amount on Form 990,Part X,line 21? I_Yes If"Yes," explain the arrangement in Part Check here ifthe explanation has been prowded in Part Part Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10. (a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back 1a Beginning ofyear balance Contributions Net investment earnings, gains, and losses Grants or scholarships Other expenditures forfaCIlities and programs Administrative expenses 9 End ofyear balance 2 Prowde the estimated percentage ofthe current year end balance (line lg, column held as a Board de5ignated or quaSI-endowment II- Permanent endowment II- Temporarily restricted endowment hr The percentages in lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not in the possessmn ofthe organization that are held and administered for the organization by Yes No unrelated organizations 3a(i) (ii) related organizations . . . . . . . . . . . . . . . If"Yes" to 3a(ii), are the related organizations listed 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, line 11a. See Form 990, Part X, line 10. Description of property Cost or other (b)Cost or other Accumulated Book value ba5is (investment) ba5is (other) depreCIation 1a Land 734,022 734,022 5,717,439 5,678,333 39,106 Leasehold improvements (1 EqUIpment 1,052,258 1,052,258 Other . . . . . . . . . . . . . . . Total. Add lines 1a through 1e (Column must equal Form 990, Part X, column (3), line . . . . . . . Ir 1,825,386 Schedule (Form 990) 2013 Schedule (Form 990)2013 Page3 Investments?Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Description ofsecurity or category (b)Book value Method ofvaluation (including name ofsecurity) Cost or end-of?year market value (1 )FinanCIal derivatives (2)Closely-held eqUIty interests (3)0ther COMP PLANINVESTMENTS 2,325,302 HEDGE FUND 2,673,286 Total. (Column must equal Form 990, PartX, col (B) line 12) 4,998,588 Investments?Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Description of investment Book value Method ofvaluation Cost or end-of?year market value Total. (Column must equal Form 990, PartX, col (B) line 13) Other Assets. Complete ifthe organization answered 'Yes' to Form 990, Part IV, line 11d See Form 990, Part X, line 15 Description Book value . . . . . . . . . . . I- Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. 1 Description of liability Book value Federal income taxes SECURITY DEPOSITS 64,045 DEFERRED COMPENSATION 2,325,302 Total. (Column must equal Form 990, PartX, col (B) line 25) p. 2,389,347 2. Liability for uncertain tax pOSItions In Part prowde 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 if the text of the footnote has been prowded in Part 7 Schedule (Form 990) 2013 Schedule (Form 990) 2013 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete If the organization answered 'Yes' to Form 990, Part IV, lIne 12a. Total revenue, gaIns, and other support per audIted fInanCIal statements 1 67,534,959 2 Amounts Included on Me 1 but not on Form 990, Part Me 12 a Net unreaIIzed gaIns on Investments 2a 2,071,917 Donated serVIces and use 2b RecoverIes of prIor year grants 2c Other (DescrIbe In Part 2d 813,794 Add lInes 2a through 2d 2e 2,885,711 3 Subtract lIne 2e from Me 1 3 64,649,248 4 Amounts Included on Form 990, Part Investment expenses notIncluded on Form 7b 4a 59,625 Other (DescrIbe In Part 4b AddlInes4aand 4b 4c 59,625 5 Total revenue Add lInes 3and 4c. (ThIs must equal Form 990, Part 64,708,873 Reconciliation of Expenses per Audited Financial Statements With Ex If the organIzatIon answered 'Yes' to Form 990, Part IV, IIne 12a. penses per Return. Complete Total expenses and losses per audIted fInanCIal statements 1 63,227,996 2 Amounts Included on Me 1 but not on Form 990, Part IX, Me 25 a Donated serVIces and use of 2a PrIor year adjustments 2b Otherlosses 2c Other (DescrIbe In Part 2d 813,794 Add lInes 2a through 2d 2e 813,794 3 Subtract lIne 2e from Me 1 3 62,414,202 4 Amounts Included on Form 990, Part IXInvestment expenses notIncluded on Form 990,Part 7b 4a 59,625 Other (DescrIbe In Part 4b AddlInes4aand 4b 4c 59,625 5 Total expenses Add lInes 3and 4c. (ThIs must equal Form 990, Part I, Me 18) 5 62,473,827 Supplemental Information the descrIptIons reqUIred for Part II, ?ms 3, 5, and 9, Part lInes 1a and 4, Part IV, ?ms 1 and 2b, Part V, Me 4, Part X, Me 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 PART XI, LINE 2D - OTHER ADJUSTMENTS RENTAL EXPENSE 813,794 ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ABA AND RECOGNIZE A TAX LIABILITY (OR 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 31, 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, ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS PLAN MANAGEMENT BELIEVES THAT THE INCOME TAX RETURNS FORTHE YEARS ENDED DECEMBER 31, 2010 THROUGH 2012 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 XII, LINE 2D - OTHER ADJUSTMENTS RENTAL EXPENSE 813,794 Schedule (Form 990) 2013 Schedule (Form 990)2013 Pages Su lemental Information continued Return Reference Explanation Schedule (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 ScheduleI . . . OMB No 1545-0047 (Form 990) Grants and Other to Organizations, Governments and Individuals in the United States 3 Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22. Attach to Form 990 Open to Public Internal Revenue Servrce It Information about Schedule I (Form 990) and its instructions is at Department of the Treasury 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 the grantees' eligibility for the grants or and theselectioncriteria usedtoawardthegrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Yes 2 Describe in Part IV the organization's procedures for monitoring the use ofgrant funds in the United States Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 21, for any recrpient that received more than $5,000. Part II can be duplicated if additional space IS needed. Name and address of EIN IRC Code section Amount ofcash Amount of non- Method of (9) Description of Purpose ofgrant organization ifapplicable grant cash valuation non-cash or or government (book, FMV, appraisal, other) BEVERAGE 27-4908904 5,250,000 STATE FOUNDATION FOR A ASSOCIATION HEALTHY AMERICA GRANT 1101 16TH STREET NW 20036 For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50055P Schedule I (Form 990) 2013 Schedule I (Form 990) 2013 Page 2 Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22. Part can be duplicated if additional space is needed. (a)Type of grant or a55istance (b)Number of reCIpients (c)Amount of cash grant (d)Amount of non-cash aSSIstance (e)Method ofvaluation (book, FMV, appraisal, other) (f)Description of non-cash aSSIstance Part IV Supplemental Information. Prowde the information reqwred in Part I, line 2, Part column and any other additional information. Return Reference Explanation Schedule I (Form 990) 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 Schedule Compensation Information OMB No 1545-0047 ?Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest 1 3 Compensated Employees Ir Complete if the organization answered "Yes" to Form 990, Part IV, line 23. Depanment Ofme Treasury Ir Attach to Form 990. hr See separate instruct ions. open to P_Ubllc Internal ReVenue Semce II- Information about Schedule (Form 990) and its instructions is at InSPeCtlon Name ofthe organization Employer identification number AMERICAN BEVERAGE ASSOCIATION 53-0025510 Questions Regarding Compensation Yes No 1a Check the appropiate box(es) ifthe organization prowded any ofthe followmg to or for a person listed in Form 990, Part VII, Section A, line 1a Complete Part to prowde any relevant information regarding these items First-class or charter travel Housmg allowance or reSIdence 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 of the boxes in line 1a are checked, did the organization followa written policy regarding payment or reimbursement or prowsmn ofall ofthe expenses described above? If"No," complete Part to explain 1b N0 2 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 N0 3 Indicate which, ifany, ofthe followmg the filing organization used to establish the compensation ofthe 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 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 4 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 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 prowde the applicable amounts for each item in Part Only 501(c)(3) and 501(c)(4) organizations only 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 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 The organization? 6a Any related organization? 6b If"Yes," to line 6a or 6b, describe in Part 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization prowde any non-fixed payments not described in lines 5 and 6? If"Yes," describe in Part 7 8 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 If"Yes," describe in Part 8 9 If"Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53 9 For Paperwork Reduction Act Notice, see the Instructions for Form 990. at 5 OO 5 3T Schedule (Form 990) 2013 Schedule (Form 990) 2013 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 organization on row and from related organizations, described in the instructions, on row (U) DO not list any IndIVIduals 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 ofW-2 and/or 1099-MISC compensation (C) Retirement and (D) Nontaxable (E) Total ofcolumns (F) Compensation 6) Base (ii) Bonus Other other deferred beneflts reported as deferred com ensatlon incentive reportable compensatlon In prlor Form 990 compensation compensation 15USANKNEELY . 111761456 313.500 12,421 1,502,377 EXECUTIV (ii) 0 0 0 0 2MARK HAMMOND . 3321401 41,300 18,814 392,515 PRESIDENT 0 0 0 0 3 KEVIN KEANE SR . PUBLIC AFFAIRS 3161963 29.685 18,814 365,462 (ii) 0 0 0 0 A MCGREEVY SR 277,462 37,335 18,814 333,611 (ii) 0 0 0 0 AFFAIRS BURKE VP, 215,631 21,563 6,666 243,860 ADMINISTRATION (ii) 0 0 0 0 MEMBE 6 AMY HANCOCK . ?gpuw GENERAL 2451581 31,086 18,814 295,481 COUNSEL (ii) 0 0 0 0 7 PATRICIA . 4151448 33,500 15,243 464,191 SECRETARY 0 0 0 0 Schedule (Form 990) 2013 ScheduleJ (Form 990)2013 Page3 Supplemental Information Prowde the Information, explanation, or descriptions reqUIred for Part I, lines 1aand for Part II Also complete this part for any additional information Explanation Ret urn Reference PART I, LINE 1A THE PRESIDENT HAS ACCESS TO A HEALTH CLUB ScheduleJ (Form 990) 2013 Iefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 OMB No 1545-0047 59:3) Supplemental Information to Form 990 or 990-EZ 2 0 1 3 Complete to provide information for responses to specific questions on Form 990 or to provide any additional information. Open 1:0 Ir Attach to Form 990 or 990-EZ. Inspection II- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at Name of the organization Employer identification number AMERICAN BEVERAGE ASSOCIATION Deparimeni of the Treasury Iniemal Revenue Senilce 53-0025510 990 Schedule 0, Supplemental Information Return Reference Explanation FORM 990, PART 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, PART 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 FORM 990, PART VI, SECTION THE MEMBERS ARE ENTITLED TO ONE VOTE IN THE DECISIONS OF THE GOVERNING BODY FOR TRANSACTIO A, LINE 7B OF SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING FORM 990, PART VI, SECTION ON BEHALF OF THE BOARD OF DIRECTORS, THE FORM 990 IS REVIEWED BY THE TREASURER WHO IS AN B, LINE 11 INDEPENDENT DIRECTOR FORM 990, PART VI, SECTION FORMS ARE SENT TO BOARD AND COLLECTED ANNUALLY BY SENIOR VICE PRESIDENT AND GENERAL B, LINE 12C COUNSEL AND CORPORATE SECRETARY FORM 990, PART VI, SECTION THE CEO COMPENSATION IS DETERMINED THROUGH REVIEW AND APPROVAL BY B, LINE 15 INDEPENDE NT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION THE 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 DOCUMENTS ARE AVAILABLE UPON REQUEST C, LINE 18 FORM 990, PART VI, SECTION THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL C, LINE 19 STATEMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST FORM 990, PART IX, LINE 11G CONSULTANTS 26,817,081 FORM 990, PART XII, LINE 2C THE PROCESS DID NOT CHANGE DURING 2013 lefile GRAPHIC print - DO NOT PROCESS IAs Filed Data - DLN: 93493321095244 SCHEDULE (Form 990) Department of the Treasury lniemal Revenue Seniice h- Attach to Form 990. Related Organizations and Unrelated Partnerships Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37. h- See separate instructions. Information about Schedule (Form 990) and its instructions is at OMB No 1545-0047 Name of the organization AMERICAN BEVERAGE ASSOCIATION 53-0025510 Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33. Open to Public Inspection Employer identification number Name, address, and EIN (if applicable) of disregarded entity Prima ry activ ity (C) Legal domICIIe (state or foreign country) Total Income (6) End?of?year assets (0 Direct controlling entity 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. Name, address, and EIN of related organization Primary actIVIty (C) Legal dom iCiIe (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 (1) AMERICANS FOR FOOD AND BEVERAGE CHOICE ADVOCATE FOR BUSINESSES DC No AND TRADE ASSOCIATIONS 1101 16TH STREET NW WASHINGTON, DC 20036 27?0514291 (2) AMERICAN BEVERAGE FOUNDATION FOR A HEALTHY AMERICA PROVIDE FUNDING AND DC PF No OTHER RESOURCES 1101 16TH STREET NW WASHINGTON, DC 20036 27?4908904 (3) AMERICANS BEVERAGE ASSOCIATION FUND FOR CONSUMER CHOICE SECTION 527 POLITICAL DC 527 No 1101 16TH STREET NW WASHINGTON, DC 20036 46-1702097 ACTION COMMITTEE For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat No 50135Y Schedule (Form 990) 2013 Schedule (Form 990) 2013 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. (C) (9) 00 Name, address, and EIN of Primary actIVIty Legal Direct Predominant Share of Share of Disproprtionate Code General or Percentage related organization domICIle controlling income(related, total income end?of?year allocations? amount in box managing ownership (state or entity unrelated, assets 20 of partner? foreign excluded from Schedule K?l country) tax under (Fon'n 1065) sections 512? 514) Yes No Yes No Part IV 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. (C) Name, address, and EIN of Primary actIVIty Legal Direct controlling Type of entity Share of total Share of end? Percentage Section 512 related organization domICIle entity (C corp, 5 income of?year ownership (state or foreign corp, assets controlled country) or trust) entity? Yes No Schedule (Form 990) 2013 ScheduleR(Form990)2013 Page3 Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36. Note. Complete line 1 ifany entity is listed In Parts II, or IV of this schedule Yes No 1 During the tax year, did the orgranization engage In any of the followmg transactions With one or more related organizations listed in Parts a Receipt of interest (ii) annUIties royalties or (iv) rent from a controlled entity 1a NO Gift, grant, or capital contribution to related organization(s) 1b Yes Gift, grant, or capital contribution from related organization(s) 1C N0 Loans or loan guarantees to or for related organization(s) 1d N0 Loans or loan guarantees by related organization(s) 19- N0 DIVldendS from related organization(s) 1f N0 9 Sale ofassets to related organization(s) 19 NO Purchase ofassets from related organization(s) 1" No i Exchange ofassets With related organization(s) 1i N0 Lease offaCIlities, eqUIpment, or other assets to related organization(s) 1i No Lease of faCIlities, eqUIpment, or other assets from related organization(s) 1k NO I Performance ofserVIces or membership orfundraismg SOIICItations for related organization(s) 1' N0 Performance ofserVIces or membership orfundraismg SOIICItations by related organization(s) N0 Sharing offaCIlities, eqUIpment, mailing lists, or other assets With related organization(s) 1" N0 0 Sharing of paid employees With related organization(s) 10 N0 Reimbursement paid to related organization(s) for expenses 1P N0 Reimbursement paid by related organization(s) for expenses 1Cl N0 Othertransfer ofcash or property to related organization(s) 1r NO 5 Other transfer ofcash or property from related organization(s) 15 N0 2 Ifthe answerto any ofthe above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds (C) (60 Name of related organization Transaction Amount involved Method of determining amount involved type (1) AMERICAN BEVERAGE FOUNDATION FOR A HEALTHY AMERICA 5,250,000 Schedule (Form 990) 2013 Schedule (Form 990) 2013 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 of its actIVIties (measured by total assets or gross revenue) that was not a related organization See instructions regarding exc u5ion for certain investment partnerships Page 4 Name, address, and EIN of entity Prima ry activ ity (C) Legal domICIle (state or foreign country) Predominant income (related, unrelated, excluded from tax under sections 512? 514) Are all partners organizations? (6) 501(c)(3) Ya (0 Share of total income (9) Share of nd ?of? yea assets Dispropitio nate allocations? Yes Code V7UBI amount in box 20 of Schedule (Form 1065) General or managing partner? 00 Percentage ownership Yes No Schedule (Form 990) 2013 Schedule (Form 990) 2013 Page 5 Supplemental Information Prowde additional Information for responses to questions on Schedule (see Instructions) Ret urn Reference Explanation Schedule (Form 990) 2013