Civic Intelligence

Wine and Spirits Wholesalers Of

EIN 06-0305490 • 501(c)6 • Norwalk, CT

Profile

Trade association to establish and maintain the integrity of the wine and spirits wholesalers throughout the state of connecticut

10 Byington PlaceNorwalk, CT 06850

www.wswc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.04x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

52nd percentile

4.2%

Higher net margin than 52% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$78,671

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

61st percentile

8.0%

Faster asset growth than 61% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

9.4%

Faster revenue growth than 60% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$116,767

Up $8,691 (+8.0%) from 2024

Liabilities

Down

$4,365

Down $20,843 (-83%) from 2024

Net Assets

Up

$112,402

Up $29,534 (+36%) from 2024

Revenue

Up

$706,059

Up $60,454 (+9.4%) from 2024

Expenses

Up

$676,525

Up $38,864 (+6.1%) from 2024

Net Income

Up

$29,534

Up $21,590 (+272%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $159,775Liabilities 2011: $25,866Net Assets 2011: $133,9092011Assets 2012: $102,511Liabilities 2012: $13,937Net Assets 2012: $88,5742012Assets 2013: $90,300Liabilities 2013: $14,746Net Assets 2013: $75,5542013Assets 2014: $115,848Liabilities 2014: $14,868Net Assets 2014: $100,9802014Assets 2015: $156,856Liabilities 2015: $79,995Net Assets 2015: $76,8612015Assets 2016: $16,868Liabilities 2016: $14,645Net Assets 2016: $2,2232016Assets 2017: $151,552Liabilities 2017: $15,549Net Assets 2017: $136,0032017Assets 2018: $118,908Liabilities 2018: $17,782Net Assets 2018: $101,1262018Assets 2019: $80,595Liabilities 2019: $17,868Net Assets 2019: $62,7272019Assets 2020: $106,241Liabilities 2020: $17,968Net Assets 2020: $88,2732020Assets 2021: $127,577Liabilities 2021: $2,750Net Assets 2021: $124,8272021Assets 2022: $121,998Liabilities 2022: $2,750Net Assets 2022: $119,2482022Assets 2023: $79,674Liabilities 2023: $4,750Net Assets 2023: $74,9242023Assets 2024: $108,076Liabilities 2024: $25,208Net Assets 2024: $82,8682024Assets 2025: $116,767Liabilities 2025: $4,365Net Assets 2025: $112,4022025

Highlighted filing

2025

Assets$116,767
Liabilities$4,365
Net Assets$112,402

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $583,635Expenses 2011: $603,898Net Income 2011: -$20,2632011Revenue 2012: $691,824Expenses 2012: $737,159Net Income 2012: -$45,3352012Revenue 2013: $473,755Expenses 2013: $486,775Net Income 2013: -$13,0202013Revenue 2014: $472,588Expenses 2014: $447,162Net Income 2014: $25,4262014Revenue 2015: $472,238Expenses 2015: $496,357Net Income 2015: -$24,1192015Revenue 2016: $469,712Expenses 2016: $544,350Net Income 2016: -$74,6382016Revenue 2017: $932,388Expenses 2017: $798,608Net Income 2017: $133,7802017Revenue 2018: $802,375Expenses 2018: $837,252Net Income 2018: -$34,8772018Revenue 2019: $533,542Expenses 2019: $571,941Net Income 2019: -$38,3992019Revenue 2020: $721,957Expenses 2020: $696,411Net Income 2020: $25,5462020Revenue 2021: $561,496Expenses 2021: $524,942Net Income 2021: $36,5542021Revenue 2022: $553,191Expenses 2022: $558,770Net Income 2022: -$5,5792022Revenue 2023: $613,547Expenses 2023: $657,871Net Income 2023: -$44,3242023Revenue 2024: $645,605Expenses 2024: $637,661Net Income 2024: $7,9442024Revenue 2025: $706,059Expenses 2025: $676,525Net Income 2025: $29,5342025

Highlighted filing

2025

Revenue$706,059
Expenses$676,525
Net Income$29,534

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.04$1.12$7.06$6.77$0.30
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.25$0.83$6.46$6.38$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$6.14$6.58$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.03$1.19$5.53$5.59$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.28$0.03$1.25$5.61$5.25$0.37
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.18$0.88$7.22$6.96$0.26
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.18$0.63$5.34$5.72$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.18$1.01$8.02$8.37$0.35
2017Detailed filing. Detailed filing data is available for this year.$1.52$0.16$1.36$9.32$7.99$1.34
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.15$0.02$4.70$5.44$0.75
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.80$0.77$4.72$4.96$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.15$1.01$4.73$4.47$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.15$0.76$4.74$4.87$0.13
2012Summary only. Only limited summary data is available for this year.$1.03$0.14$0.89$6.92$7.37$0.45
2011Summary only. Only limited summary data is available for this year.$1.60$0.26$1.34$5.84$6.04$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$706,059
Mission and Program Overview

Mission

Trade association to establish and maintain the integrity of the wine and spirits wholesalers throughout the state of connecticut

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$35,553$60,564▲ $25,011
Accounts Receivable$33,520$44,452▲ $10,932
Cash and Non-Interest-Bearing Accounts$39,003$11,751▼ $27,252
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$108,076$116,767▲ $8,691
Liabilities
Accounts Payable and Accrued Expenses$25,208$4,365▼ $20,843
Total Liabilities$25,208$4,365▼ $20,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$82,868$112,402▲ $29,534
Total Net Assets Fund Balance$82,868$112,402▲ $29,534
Total Liabilities and Net Assets / Fund Balance$108,076$116,767▲ $8,691

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$7,282$7,282
Other Land Buildings$0$3,168$3,168
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victoria GriffinSecretaryFT$78,671$78,671

Board Members and Trustees

NameTitle
Lawrence F CaferoPresident/executive Direct
Andrew EderDirector
Brian AlbenzeDirector
Brian LewisDirector
Jerry RosenbergDirector
Roger LoebDirector
Thomas SimpsonDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Cafero LawLegal And Professional10 BYING PLACE, Norwalk, CT 06850$391,733
Revenue and Support

Revenue Composition

Contributions and Grants
$706,048
Program Service Revenue
$0
Investment Income
$11
Other Revenue
$0
Change in Net Assets
$29,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$706,059
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$706,059
Total Revenue per Form 990
$706,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$579,772
Salaries, Compensation, and Employee Benefits$96,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$464,787
Current Officers, Directors, Trustees, and Key Employees---$78,671
Insurance---$10,550
Information Technology---$9,843
Advertising---$9,837
Other Salaries and Wages---$9,217
Travel---$6,979
Payroll Taxes---$6,505
Fees for Services Accounting---$3,300
Other Expenses---$2,650
Pension Plan Contributions---$2,360
Office Expenses---$1,695
All Other Expenses---$1,163
Conferences and Meetings---$150
Total Functional Expenses$0$0$0$676,525

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$676,525
Total Expenses per Audited Statements$676,525
Total Expenses per Form 990$676,525
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$86,252
Total Nondeductible Lobbying and Political Cost$86,252
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

Per bylaws all elections shall be had and all questions decided by a majority vote of the members present or represented at the meeting

Form 990, Part VI, Section B, Line 11B

President/executive director reviews 990 before filing

Form 990, Part VI, Section B, Line 15

Personnel reviews and proposed personnel salary increases are presented to the board of directors for discussion and approval. The board of directors meet without the staff present to determine and approve all salary increases (if any) for the personnel of the organization

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Wine and Spirits Wholesalers of
EIN
06-0305490
Phone
2039391869
Address
10 BYINGTON PLACE, NORWALK, CT 06850

Signing Officer

Name
Victoria Griffin
Title
Secretary
Phone
2039391869
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Griffin
Formed
1964
Legal Domicile
Ct
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
8

Preparer

Firm
Bailey Moore Glazer Schaefer Proto Llp
Address
16 LUNAR DRIVE, WOODBRIDGE, CT 06525-2232
Preparer
John F Onofrio CPA
Phone
2033977700
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The president/executive director and the bookkeeper assume responsibility for oversight of the compilation of the organizations financial statements before submitting to the board of directors for final approval. The president recomends the independent accounting firm and the board has final approval over the use of the independent accounting firm.

Raw XML Appendix346 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035553
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060564
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0474925
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt086252
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt086252
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt086252
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07282
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07282
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0676525
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03168
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03168
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0706059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0676525
IRS990ScheduleD/TotalRevenuePerForm990Amt0706059
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0706059
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0676525
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PER BYLAWS ALL ELECTIONS SHALL BE HAD AND ALL QUESTIONS DECIDED BY A MAJORITY VOTE OF THE MEMBERS PRESENT OR REPRESENTED AT THE MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESIDENT/EXECUTIVE DIRECTOR REVIEWS 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERSONNEL REVIEWS AND PROPOSED PERSONNEL SALARY INCREASES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. THE BOARD OF DIRECTORS MEET WITHOUT THE STAFF PRESENT TO DETERMINE AND APPROVE ALL SALARY INCREASES (IF ANY) FOR THE PERSONNEL OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT/EXECUTIVE DIRECTOR AND THE BOOKKEEPER ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION OF THE ORGANIZATIONS FINANCIAL STATEMENTS BEFORE SUBMITTING TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. THE PRESIDENT RECOMENDS THE INDEPENDENT ACCOUNTING FIRM AND THE BOARD HAS FINAL APPROVAL OVER THE USE OF THE INDEPENDENT ACCOUNTING FIRM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0108076
IRS990/TotalAssetsEOYAmt0116767
IRS990/TotalAssetsGrp/BOYAmt0108076
IRS990/TotalAssetsGrp/EOYAmt0116767
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0706048
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0676525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025208
IRS990/TotalLiabilitiesEOYAmt04365
IRS990/TotalLiabilitiesGrp/BOYAmt025208
IRS990/TotalLiabilitiesGrp/EOYAmt04365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt082868
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112402
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt047000
IRS990/TotalProgramServiceExpensesAmt0676525
IRS990/TotalReportableCompFromOrgAmt078671
IRS990/TotalRevenueGrp/ExclusionAmt011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0706059
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108076
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116767
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06979
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 BYINGTON PLACE
IRS990/USAddress/CityNm0NORWALK
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006850
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.WSWC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTORIA GRIFFIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02039391869
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINE AND SPIRITS WHOLESALERS OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONNECTICUT INC
ReturnHeader/Filer/BusinessNameControlTxt0WINE
ReturnHeader/Filer/EIN0060305490
ReturnHeader/Filer/PhoneNum02039391869
ReturnHeader/Filer/USAddress/AddressLine1Txt010 BYINGTON PLACE
ReturnHeader/Filer/USAddress/CityNm0NORWALK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006850
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0060674931
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAILEY MOORE GLAZER SCHAEFER PROTO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 LUNAR DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODBRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0065252232
ReturnHeader/PreparerPersonGrp/PhoneNum02033977700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN F ONOFRIO CPA
ReturnHeader/ReturnTs02025-09-08T08:20:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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