NEW YORK STATE BREWERS ASSOCIATION

EIN: 202538113 Community Improvement

ROCHESTER, NY

Total Revenue
$974,693
Total Expenses
$949,135
Total Assets
$764,428
Net Assets
$485,728
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
NY
Principal Officer
HUTCH KUGEMAN
Phone
5854691012
Tax Period
2024-03-01 to 2025-02-28

NEW YORK STATE BREWERS ASSOCIATION, founded in 2005, is a small nonprofit in the Community Improvement sector that reported $975K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year.

Mission

PROMOTING, PROTECTING AND ADVOCATING FOR ALL CRAFT BREWERIES IN THE STATE OF NEW YORK

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $171,014
Program Service Revenue $734,705
Investment Income $10,926
Other Revenue $58,048
TOTAL REVENUE $974,693

Expense Breakdown

Grants Paid $415
Salaries & Benefits $314,244
Fundraising Expenses $0
Other Expenses $634,476
TOTAL EXPENSES $949,135

Year-over-Year Comparison

2024 2023 Change
Revenue $974,693 $1,065,659 -0.1%
Expenses $949,135 $993,846 0.0%
Net Income $25,558 $71,813 -0.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
12
Independent Members
12
Employees
4
Volunteers
20

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
6
$112,625
Total Directors
15
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
HUTCH KUGEMAN PRESIDENT 1.00
Officer Director
$0 $0 $0
DAWN SCHULZ VICE PRESIDENT 1.00
Officer Director
$0 $0 $0
JEFF WARE SECRETARY 1.00
Officer Director
$0 $0 $0
LAURA DIERKS TREASURER - RESIGNED DURING YEAR 2.00
Officer Director
$0 $0 $0
FRED MATT BOARD MEMBER - RESIGNED DURI 1.00
Director
$0 $0 $0
MICAH KRICHINSKI BOARD MEMBER 1.00
Director
$0 $0 $0
KRISTEN LUNKENHEIMER BOARD MEMBER 1.00
Director
$0 $0 $0
KEVIN MULLEN BOARD MEMBER 1.00
Director
$0 $0 $0
PAUL MROCKA BOARD MEMBER 1.00
Director
$0 $0 $0
JASONN SAHLER BOARD MEMBER - RESIGNED DURI 1.00
Director
$0 $0 $0
PAUL KOMSIC BOARD MEMBER 1.00
Director
$0 $0 $0
RICH VANDENBURGH PAST PRESIDENT/ACTING TREASURER 2.00
Officer Director
$0 $0 $0
JEFF O'NEIL BOARD MEMBER - JOINED DURI 1.00
Director
$0 $0 $0
CHRIS CUZME BOARD MEMBER - JOINED DURI 1.00
Director
$0 $0 $0
KRISTEN LYONS BOARD MEMBER - JOINED DURI 1.00
Director
$0 $0 $0
PAUL LEONE EXECUTIVE DIRECTOR 40.00
Officer
$110,000 $2,625 $112,625
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $974,693 $949,135 $764,428 $25,558
2024 $1,065,659 $993,846 $688,866 $71,813
2023 $963,909 $997,450 $656,408 $-33,541
2022 $754,362 $761,889 $436,145 $-7,527
2021 $527,705 $505,127 $432,505 $22,578
2020 $699,215 $626,270 $370,747 $72,945
2019 $519,173 $453,244 $358,110 $65,929
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