VIRGINIA BEER WHOLESALERS ASSOCIATION (EIN 540628431) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1937

Legal Domicile

Principal Officer

PHILIP H BOYKIN

Phone

8047832655

Tax Period

2025-01-01 to 2025-12-31

VIRGINIA BEER WHOLESALERS ASSOCIATION, founded in 1937, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2018. Expenses of $997K left a modest 7% surplus.

Mission

THE PURPOSE OF THE VIRGINIA BEER WHOLESALERS ASSOCIATION IS TO PRESERVE THE THREE TIER SYSTEM, TO CHAMPION STATE-BASED ALCOHOL REGULATION, TO ADVOCATE BEFORE THE GOVERNMENT, TO EDUCATE THE PUBLIC, AND TO DEVELOP AND SUPPORT BEVERAGE ALCOHOL POLICIES THAT ENHANCE CONSUMER CHOICE WHILE PROVIDING A SAFE AND WELL-REGULATED MARKETPLACE IN VIRGINIA.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,371,009

Investment Income $61,690

Other Revenue $857

TOTAL REVENUE $1,433,556

Expense Breakdown

Grants Paid $0

Salaries & Benefits $737,741

Fundraising Expenses $0

Other Expenses $812,510

TOTAL EXPENSES $1,550,251

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,433,556	$1,436,870	0.0%
Expenses	$1,550,251	$1,590,157	0.0%
Net Income	$-116,695	$-153,287	-0.2%

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

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

$516,062

Total Directors

$516,062

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PHILIP BOYKIN	PRESIDENT/CEO (EX-OFFICIO)	36.00	Officer Director	$322,661	$52,391	$375,052
KELLI GAUDREAU	DIR. OF OPS. (SEC./EX-OFFICIO)	40.00	Officer Director	$120,118	$20,892	$141,010
PH MCLAUGHLIN	DIRECTOR	3.00	Director	$0	$0	$0
KATHERINE HINES	DIRECTOR	3.00	Director	$0	$0	$0
JACQUELINE ARCHER	BOARD TREASURER	3.00	Officer Director	$0	$0	$0
SCOTT HEINZ	CHAIR	3.00	Officer Director	$0	$0	$0
LINDA LAWRENCE DALTON	VICE CHAIR	3.00	Director	$0	$0	$0
MICHAEL MULLIN	IN HOUSE COUNSEL	40.00	Highest	$170,000	$13,738	$183,738

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	$1,433,556	$1,550,251	$2,531,498	$-116,695
2024	$1,436,870	$1,590,157	$2,699,602	$-153,287
2023	$1,400,436	$1,213,029	$2,412,965	$187,407
2022	$1,393,280	$1,191,210	$2,196,673	$202,070
2021	$1,353,553	$1,074,294	$2,006,792	$279,259
2020	$1,072,345	$959,873	$1,767,494	$112,472
2019	$1,169,722	$990,865	$1,639,626	$178,857
2018	$1,069,694	$997,476	$1,749,603	$72,218

VIRGINIA BEER WHOLESALERS ASSOCIATION