CALIFORNIA BEER & BEVERAGE DISTRIBUTORS (EIN 941066489) - 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

1947

Legal Domicile

Principal Officer

VICTORIA G HORTON

Phone

9164415402

Tax Period

2023-01-01 to 2023-12-31

CALIFORNIA BEER & BEVERAGE DISTRIBUTORS, founded in 1947, is a community nonprofit that reported $2.9M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $451K, a strong 15% operating margin.

Mission

SERVES AS THE UNIFIED VOICE FOR CALIFORNIA'S BEER DISTRIBUTORS ON LEGISLATIVE AND REGULATORY MATTERS AFFECTING THE BEER DISTRIBUTION INDUSTRY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,834,367

Investment Income $105,545

Other Revenue $0

TOTAL REVENUE $2,939,912

Expense Breakdown

Grants Paid $56,072

Salaries & Benefits $1,503,313

Fundraising Expenses $0

Other Expenses $929,460

TOTAL EXPENSES $2,488,845

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,939,912	$2,651,057	+0.1%
Expenses	$2,488,845	$2,501,957	0.0%
Net Income	$451,067	$149,100	+2.0%

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

$682,360

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN AMENDOLA	CHAIRMAN	1.00	Officer Director	$0	$0	$0
STEVEN S SOURAPAS	VICE CHAIRMAN	1.00	Officer Director	$0	$0	$0
THOMAS AREYES	CHIEF FINANCIAL OFFICER/SECRETARY	1.00	Officer Director	$0	$0	$0
SCOTT COOPER	DIRECTOR	1.00	Director	$0	$0	$0
JASON MUSSETTER	DIRECTOR	1.00	Director	$0	$0	$0
VICTORIA G HORTON	PRESIDENT/CEO	40.00	Officer	$588,445	$93,915	$682,360
REBECCA K STOLBERG	VICE PRESIDENT	40.00	Highest	$206,809	$93,262	$300,071
RHONDA K STEVENSON	SR. DIR. OF MARKETING & PUBLIC AFFAIRS	40.00	Highest	$187,908	$89,389	$277,297
LEE-ANNE WEBSTER	SR. DIR. FISCAL & OFFICE OPERATIONS	40.00	Highest	$133,061	$49,675	$182,736

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	$2,939,912	$2,488,845	$6,445,887	$451,067
2022	$2,651,057	$2,501,957	$6,175,576	$149,100
2021	$2,728,192	$2,249,978	$5,545,063	$478,214
2020	$2,803,567	$3,283,278	$5,141,241	$-479,711
2019	$3,387,043	$3,871,697	$5,647,494	$-484,654
2018	$3,260,954	$3,415,710	$6,176,486	$-154,756

CALIFORNIA BEER & BEVERAGE DISTRIBUTORS