2026-01-23T11:00:56-06:00 2025-03-31 920370318 REDPATH AND COMPANY LLC 400 ROBERT ST N SUITE 1600 ST PAUL MN 55101 990 2024-04-01 237433067 AMERICAN SOCIETY OF BREWING CHEMISTS INC AMER 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 AMY HOPE CEO 6514547250 2026-01-15 1 0 CATHY A LYDON CPA P03217215 6514267000 2026-01-15 2024 2025-03-06 01:10:19Z AMY HOPE 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 1199346 0 X WWW.ASBCNET.ORG X 1935 MN PROMOTE THE INCREASE AND DIFFUSION OF ALL ASPECTS OF KNOWLEDGE RELATING TO BREWING, MALTING, AND RELATED INDUSTRIES. 10 10 0 146 0 0 15100 39387 746075 959552 93184 70101 99529 98316 953888 1167356 32416 2750 0 0 0 0 0 0 0 919896 1181756 952312 1184506 1576 -17150 2839209 2659795 644069 409503 2195140 2250292 X SEE SCHEDULE O 0 0 545051 0 529050 ANNUAL MEETING - PROVIDES A FORUM FOR DISCUSSION OF CURRENT RESEARCH DATA. 184288 0 224757 PUBLICATIONS AND SERVICES - PROVIDES A VARIETY OF PUBLICATIONS AND SERVICES. 194573 2750 245132 MEMBER SERVICES - PROVIDE INTERACTION TO OVER 1100 INDIVIDUALS INVOLVED WITHIN THE BREWING INDUSTRY. 923912 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 MN X AMERICAN SOCIETY OF BREWING CHEMISTS INC 6514547250 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 X AMAEY MUNDKUR VICE PRESIDENT 1.00 X X 0 0 0 KAREN STANGL PUBLICATIONS COMMITTEE CHAIR 1.00 X 0 0 0 DAWN MASKELL TECHINCAL COMMITTEE CHAIR 1.00 X 0 0 0 JOE CASEY TREASURER 1.00 X X 0 0 0 SYLVIE VAN ZANDYCKE PAST PRESIDENT 1.00 X X 0 0 0 TREVOR COWLEY INTERNAL COMMUNICATIONS DIRECTOR 1.00 X X 0 0 0 LAUREN ZEIDLER PRESIDENT 1.00 X X 0 0 0 KATHERINE SMART PRESIDENT - ELECT 1.00 X X 0 0 0 MATT WINANS PROGRAMS DIRECTOR 1.00 X 0 0 0 BRAIN GIBSON TECHNICAL COMMITTEE DEPUTY CHAIR 1.00 X 0 0 0 AMY HOPE CEO 5.00 X 0 0 0 0 0 0 0 0 0 0 AMERICAN PHYTOPATHOLOGICAL SOCIETY 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 REIMBURSED COSTS FOR MANAGEMENT SERVICES 258891 CEREALS AND GRAINS ASSOCIATION 3285 NORTHWOOD CIRCLE 100 ST PAUL MN 55121 REIMBURSED COSTS FOR MANAGEMENT SERVICES 258890 2 39387 39387 ANNUAL MEETING 541900 529050 529050 MEMBERSHIP REVENUES 541900 245132 245132 CHECK ANALYSIS 541900 97330 97330 SUBSCRIPTIONS & REPRIN 323100 48735 48735 ADVERTISING 541900 6850 6850 32455 32455 959552 70101 70101 55500 55500 74806 31990 42816 42816 1167356 1057868 0 70101 1750 1750 1000 1000 517781 406227 111554 2473 2473 15500 15500 6108 41 6067 13764 12964 800 10958 10958 34393 33652 741 18815 76 18739 2482 2482 96359 11359 85000 9166 8593 573 391331 391331 840 840 EDITORIAL 18620 18620 BANK FEES 16439 1 16438 CHECK ANALYSIS 9524 9524 17203 15334 1869 1184506 923912 260594 0 167059 79797 508927 314822 10132 11172 26874 22245 169437 151102 31315 31315 0 0 1956780 2080657 2839209 2659795 110953 59521 533116 349982 644069 409503 X 2172997 2187935 22143 62357 2195140 2250292 2839209 2659795 -17150 72302 0 X 0 1 X 1 0 X 126561 140515 70471 15100 39387 392034 767632 760479 934388 831835 1034358 4328692 894193 900994 1004859 846935 1073745 4720726 0 0 0 4720726 91146 124033 117348 137167 125601 595295 91146 124033 117348 137167 125601 595295 265 529 705 1499 985604 1025556 1122912 984102 1199346 5317520 0.88780 0.88830 0.11190 0.11140 X 4738 4738 0 26577 26577 0 0 X 1265540 72302 31990 104292 1161248 6108 6108 1167356 1210388 31990 31990 1178398 6108 6108 1184506 PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SOCIETY HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 31,990. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 31,990. PART III LINE 1 MISSION STATEMENT IN ORDER TO ENSURE THE HIGHEST QUALITY, CONSISTENCY, AND SAFETY OF BEER, MALT-BASED BEVERAGES AND THEIR INGREDIENTS, THE ASBC WILL BE A GLOBAL AUTHORITY FOR EXCELLENCE IN THE FIELD OF BREWING AND RELATED SCIENCES BY: -ESTABLISHING SCIENTIFIC RIGOR THROUGH COLLABORATION AND INFORMATION EXCHANGE -CREATING AND DISSEMINATING SCIENTIFIC BREWING KNOWLEDGE -CONTINUOUSLY IMPROVING AND EXPANDING METHODS OF MEASUREMENT -PROACTIVELY IDENTIFYING AND RAPIDLY RESPONDING TO INDUSTRY TECHNICAL CONCERNS -DEVELOPING WORLD-CLASS SCIENTISTS FOR THE BREWING INDUSTRY. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT FUNCTIONS, OTHER THAN THOSE OF THE GOVERNING BODY, ARE PROVIDED BY THE SCIENTIFIC SOCIETIES, WHICH COLLECTIVELY REFERS TO TWO CHARITABLE NONPROFIT ORGANIZATIONS (CEREALS & GRAINS ASSOCIATION AND THE AMERICAN PHYTOPATHOLOGICAL SOCIETY). COSTS ARE ALLOCATED TO THE ORGANIZATION BASED ON LABOR REPORTS AND OTHER DATA. THESE REIMBURSED COSTS INCLUDE SERVICES PROVIDED BY THE ORGANIZATION'S EXECUTIVE VP. THE EXECUTIVE VP IS COMPENSATED BY THE SCIENTIFIC SOCIETY ORGANIZATIONS AS REPORTED ON THEIR RESPECTIVE FORMS 990. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 5 CLASSES OF MEMBERSHIP ACTIVE, STUDENT, CORPORATE, RETIRED, AND HONORARY LIFE MEMBERS. DUES ARE ASSESSED ANNUALLY FOR ACTIVE, STUDENT AND CORPORATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP VOTES ON THE INCOMING BOARD MEMBERS FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS CAN MAKE ROUTINE OPERATING DECISIONS WITHOUT APPROVAL OF THE MEMBERSHIP. MAJOR DECISIONS IMPACTING THE ORGANIZATIONAL STRUCTURE NEED TO BE APPROVED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE TREASURER OF THE ORGANIZATION. ONCE THE TREASURER'S REVIEW IS COMPLETE, THE 990 IS EMAILED TO EACH VOTING MEMBER FOR THEIR REVIEW. THE 990 IS ALSO PLACED ON THE INTERNAL BOARD WEBSITE FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, THE BOARD MEMBERS DISCUSS THE CONFLICT OF INTEREST POLICY PRIOR TO SIGNING THE CONFLICT OF INTEREST FORM. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS THE MANAGEMENT AGREEMENT WITH THE SCIENTIFIC SOCIETIES ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS ITS BYLAWS, STRATEGIC PLAN AND OTHER INFORMATION AVAILABLE ON THEIR WEBSITE. THE CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE NOT AVAILABLE ON THEIR WEBSITE BUT WOULD BE AVAILABLE UPON REQUEST. THIS STATEMENT HAS BEEN ADDED REGARDING THE LATE FILING OF FORM 990 FOR ABOVE-LISTED ORGANIZATION FOR THE FISCAL YEAR ENDED MARCH 31, 2025. WE RESPECTFULLY REQUEST ABATEMENT OF LATE FILING PENALTIES FOR REASONABLE CAUSE, PURSUANT TO IRC SECTION 6652(C). WE BELIEVE OUR ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN MEETING OUR FILING OBLIGATIONS. WE ENGAGE A CPA FIRM TO ASSIST IN THE PREPARATION AND FILING OF OUR ANNUAL FORM 990 AND RELATED EXTENSIONS. FOR SEVERAL YEARS WE HAVE RECEIVED DEPENDABLE AND CONSISTENT SERVICE FROM THIS CPA FIRM, AND RELY ON THEM IN GOOD FAITH TO ASSIST US IN TIMELY FILING OF THE FORM 990 EXTENSION EACH YEAR. INFORMATION WAS PROVIDED TO THE CPA FIRM WITH SUFFICIENT TIME TO PREPARE AND SUBMIT AN EXTENSION FOR FYE 3.31.2025 FORM 990 BY THE INITIAL DUE DATE OF AUGUST 15, 2025; AND THE EXTENSION WAS UPLOADED WITHIN FILING SOFTWARE BY THE CPA FIRM FOR ELECTRONIC FILING ON AUGUST 4, 2025, WELL AHEAD OF THE DUE DATE (SEE E-FILE UPLOAD AND REJECTION REPORT, ENCLOSED). DUE TO AN ADMINISTRATIVE ERROR, THE EXTENSION WAS NOT SUBMITTED THROUGH THE FILING SOFTWARE UNTIL AFTER THE FILING DEADLINE. WE WERE UNAWARE OF THIS ERROR AND BELIEVED THE RELATED EXTENSIONS WERE FILED AS NEEDED. WE UNDERSTAND THE CPA FIRM EXPERIENCED A COORDINATION ISSUE WITHIN THEIR WORK MANAGEMENT SYSTEM WHICH LED TO THE INADVERTENT LATE SUBMISSION OF THE EXTENSION; IN THE FIRM'S SEVERAL YEARS OF SERVICE TO OUR ORGANIZATION, THIS IS THE FIRST SUCH ISSUE THAT HAS RESULTED IN A MISSED FILING. IT IS ALWAYS OUR INTENTION TO MEET IRS FILING REQUIREMENTS, AND THE FAILURE TO EXTEND WAS NEITHER INTENTIONAL NOR THE RESULT OF WILLFUL NEGLECT. WE UNDERSTAND THAT IT IS OUR RESPONSIBILITY TO ENSURE TIMELY AND COMPLETE FILING OF OUR TAX RETURNS, AND HAVE IMPLEMENTED A PROCESS GOING FORWARD TO MONITOR DUE DATES, COMPLETION, AND IRS ACCEPTANCE OF ALL REQUIRED FORMS PRIOR TO THEIR DUE DATES. WE APPRECIATE YOUR TIME AND CONSIDERATION OF THIS REQUEST. BASED ON THE REASONABLE CAUSE ABOVE, WE RESPECTFULLY REQUEST ABATEMENT OF FAILURE-TO-FILE PENALTIES, PURSUANT TO IRS REASONABLE CAUSE STANDARDS UNDER IRC SECTION 6652(C). UNDER PENALTIES OF PERJURY, I DECLARE TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE INFORMATION CONTAINED IN THIS LETTER AND ACCOMPANYING DOCUMENTS IS TRUE, CORRECT, AND COMPLETE.THANK YOU FOR YOUR CONSIDERATION.SINCERELY,AMY HOPECEO