ALABAMA BEVERAGE ASSOCIATION (EIN 636050523) - 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

1963

Legal Domicile

Principal Officer

VIRGINIA BEAR BANISTER

Phone

3342636621

Tax Period

2023-01-01 to 2023-12-31

ALABAMA BEVERAGE ASSOCIATION, founded in 1963, is a small nonprofit that reported $253K in total revenue in fiscal year 2018. Revenue decreased 15% compared to the prior year. Expenses of $303K exceeded revenue, resulting in a 19% operating deficit.

Mission

TRADE ASSOCIATION TO PROMOTE INTEREST OF ALABAMA BEVERAGE BOTTLERS

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $369,697

Investment Income $6,533

Other Revenue $0

TOTAL REVENUE $376,230

Expense Breakdown

Grants Paid $10,000

Salaries & Benefits $251,020

Fundraising Expenses $0

Other Expenses $141,201

TOTAL EXPENSES $402,221

Year-over-Year Comparison

	2023	2022	Change
Revenue	$376,230	$439,668	-0.1%
Expenses	$402,221	$383,756	+0.0%
Net Income	$-25,991	$55,912	-1.5%

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

Total Directors

Key Employees

$237,605

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VIRGINIA BEAR BANISTER	PRESIDENT	40.00	Key Emp	$223,262	$14,343	$237,605
EMILY BROWN COTNEY	CHAIRMAN	2.00	Officer	$0	$0	$0
KEITH WATSON	VICE-CHAIR	2.00	Director	$0	$0	$0
PAM COOK	SECRETARY	2.00	Officer	$0	$0	$0
ANDREW SMITH	TREASURER	2.00	Officer	$0	$0	$0
DALE ASH	DIRECTOR	2.00	Director	$0	$0	$0
DEWAYNE DANIEL	DIRECTOR	2.00	Director	$0	$0	$0
RONNIE DUKES	DIRECTOR	2.00	Director	$0	$0	$0
DAVID GULLEDGE	DIRECTOR	2.00	Director	$0	$0	$0
RUSTY ISOM	DIRECTOR	2.00	Director	$0	$0	$0
ERNIE MERRITT	DIRECTOR	2.00	Director	$0	$0	$0
BO TAYLOR	DIRECTOR	2.00	Director	$0	$0	$0
WAYNE WISDOM	DIRECTOR	2.00	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	No data	No data	No data	No data
2023	$376,230	$402,221	$577,558	$-25,991
2022	$439,668	$383,756	$599,002	$55,912
2021	$373,442	$343,516	$528,306	$29,926
2020	$316,954	$308,821	$495,371	$8,133
2019	$303,425	$329,040	$498,739	$-25,615
2018	$253,206	$302,580	$577,025	$-49,374

ALABAMA BEVERAGE ASSOCIATION