WEST VIRGINIA BEER WHOLESALERS ASSOCIATION INC (EIN 550320975) - Form 990 Financial Analysis & Trantor Score

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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

1943

Legal Domicile

Principal Officer

PHILIP A REALE

Phone

3043421891

Tax Period

2024-01-01 to 2024-12-31

WEST VIRGINIA BEER WHOLESALERS ASSOCIATION INC, founded in 1943, is a small nonprofit that reported $250K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. Expenses of $293K exceeded revenue, resulting in a 17% operating deficit.

Mission

TO PROMOTE THE COMMON INTEREST OF BEER AND WINE WHOLESALERS, AND PROVIDE A GOOD MODE OF COMMUNICATION.

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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 $229,819

Investment Income $19,803

Other Revenue $0

TOTAL REVENUE $249,622

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $293,115

TOTAL EXPENSES $293,115

Year-over-Year Comparison

	2024	2023	Change
Revenue	$249,622	$282,078	-0.1%
Expenses	$293,115	$271,668	+0.1%
Net Income	$-43,493	$10,410	-5.2%

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

N/A

Volunteers

N/A

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
MICHAEL D'ANNUNZIO	PRESIDENT	1.00	Director	$0	$0	$0
TATE SUMMERFIELD	SEC/TREASURER	1.00	Director	$0	$0	$0
ANDREW MCMILLAN	DIRECTOR	1.00	Director	$0	$0	$0
PHILIP A REALE	EXE DIRECTOR	1.00	Director	$0	$0	$0
MIKE MARARRA	DIRECTOR	1.00	Director	$0	$0	$0
CRAIG MARTIN	DIRECTOR	1.00	Director	$0	$0	$0

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
2024	$249,622	$293,115	$455,653	$-43,493
2023	$282,078	$271,668	$499,146	$10,410
2022	$295,908	$272,157	$488,736	$23,751
2021	$300,538	$257,763	$464,985	$42,775
2020	$270,868	$186,292	$422,210	$84,576
2019	$249,587	$222,258	$337,634	$27,329

WEST VIRGINIA BEER WHOLESALERS ASSOCIATION INC