INDIANA BEVERAGE ALLIANCE

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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

1960

Legal Domicile

Principal Officer

CHRIS ZINK

Phone

3176941693

Tax Period

2024-01-01 to 2024-12-31

INDIANA BEVERAGE ALLIANCE, founded in 1960, is a small nonprofit that reported $484K in total revenue in fiscal year 2024. Expenses of $466K left a modest 4% surplus.

Mission

THE INDIANA BEVERAGE ALLIANCE IS A STATEWIDE TRADE ASSOCIATION MADE UP OF ALCOHOLIC AND NON-ALCOHOLIC BEVERAGE WHOLESALERS. THE PURPOSE OF THE IBA IS TO IMPROVE THE BUSINESS AND LEGISLATIVE POSITIONS OF THE MEMBERS VIA EDUCATION AND POLITICAL INVOLVEMENT.

Program Service Accomplishments

Program 1

LOBBY THE INDIANA GENERAL ASSEMBLY IN THE AREAS OF ALCOHOLIC BEVERAGES, BUSINESS ISSUES, AND TAXES.

Program 2

PROVIDE THE MEMBERSHIP WITH INDUSTRY AND LEGISLATIVE UPDATES, HOLD INFORMATIONAL MEETINGS, AND PROVIDE OPPORTUNITIES TO MEET WITH KEY POLICY MAKERS.

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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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $473,446

Investment Income $10,689

Other Revenue $0

TOTAL REVENUE $484,135

Expense Breakdown

Grants Paid $2,500

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $463,056

TOTAL EXPENSES $465,556

Year-over-Year Comparison

	2024	2023	Change
Revenue	$484,135	$479,426	+0.0%
Expenses	$465,556	$417,417	+0.1%
Net Income	$18,579	$62,009	-0.7%

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
N/A	BOARD MEMBER	2.00		$0	$0	$0
CHRIS ZINK	PRESIDENT	2.00	Officer	$0	$0	$0
JUSTIN WININGER	VICE PRESIDENT	2.00	Officer	$0	$0	$0
KEITH HEDINGER	TREASURER	2.00	Officer	$0	$0	$0
STAN ZIHERL	SECRETARY	2.00	Officer	$0	$0	$0
TYLER STARKEY	EXECUTIVE DIRECTOR	30.00	Highest	$0	$0	$160,000

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	No data	No data	No data	No data
2024	$484,135	$465,556	$292,693	$18,579
2023	$479,426	$417,417	$274,114	$62,009
2022	$422,833	$365,997	$212,105	$56,836
2021	$376,877	$322,053	$155,269	$54,824
2020	$522,518	$479,631	$100,445	$42,887
2019	$451,142	$496,117	$57,558	$-44,975
2018	$460,205	$427,184	$102,533	$33,021