Civic Intelligence

Guild of Sommeliers Education Foundation

990 • Fiscal year 2016 • EIN 59-3770368

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

2030 Appollo CourtNapa, CA 94559

(720) 319-2806

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$1,737,119

Down $166,186 (-8.7%) from 2015

Net Assets

Down

$1,737,119

Down $119,412 (-6.4%) from 2015

Liabilities

Down

$0

Down $46,774 (-100%) from 2015

Revenue And Expenses

Revenue

Down

$308,296

Down $1,347,966 (-81%) from 2015

Expenses

Down

$420,858

Down $937,168 (-69%) from 2015

Net Income

Down

-$112,562

Down $410,798 (-138%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,185,183Liabilities 2010: $0Net Assets 2010: $1,185,1832010Assets 2011: $1,190,296Liabilities 2011: $0Net Assets 2011: $1,190,2962011Assets 2012: $1,251,929Liabilities 2012: $23,272Net Assets 2012: $1,228,6572012Assets 2013: $1,287,530Liabilities 2013: $10,860Net Assets 2013: $1,276,6702013Assets 2014: $1,576,146Liabilities 2014: $17,851Net Assets 2014: $1,558,2952014Assets 2015: $1,903,305Liabilities 2015: $46,774Net Assets 2015: $1,856,5312015Assets 2016: $1,737,119Liabilities 2016: $0Net Assets 2016: $1,737,1192016Assets 2017: $1,416,856Liabilities 2017: $0Net Assets 2017: $1,416,8562017Assets 2018: $857,359Liabilities 2018: $2,848Net Assets 2018: $854,5112018Assets 2019: $792,704Liabilities 2019: $590Net Assets 2019: $792,1142019Assets 2020: $582,121Liabilities 2020: $29,072Net Assets 2020: $553,0492020Assets 2021: $366,085Liabilities 2021: $401Net Assets 2021: $365,6842021Assets 2022: $350,451Liabilities 2022: $4,271Net Assets 2022: $346,1802022Assets 2023: $224,850Liabilities 2023: $6,050Net Assets 2023: $218,8002023Assets 2024: $189,912Liabilities 2024: $9,100Net Assets 2024: $180,8122024

Highlighted filing

2016

Assets$1,737,119
Liabilities$0
Net Assets$1,737,119

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2010: $438,454Expenses 2010: $636,548Net Income 2010: -$198,0942010Expenses 2011: $694,1522011Revenue 2012: $786,717Expenses 2012: $748,356Net Income 2012: $38,3612012Revenue 2013: $1,027,209Expenses 2013: $979,196Net Income 2013: $48,0132013Revenue 2014: $1,525,791Expenses 2014: $1,244,166Net Income 2014: $281,6252014Revenue 2015: $1,656,262Expenses 2015: $1,358,026Net Income 2015: $298,2362015Revenue 2016: $308,296Expenses 2016: $420,858Net Income 2016: -$112,5622016Revenue 2017: $98,106Expenses 2017: $418,369Net Income 2017: -$320,2632017Revenue 2018: -$32,290Expenses 2018: $530,055Net Income 2018: -$562,3452018Revenue 2019: $434,994Expenses 2019: $497,391Net Income 2019: -$62,3972019Revenue 2020: $165,884Expenses 2020: $404,949Net Income 2020: -$239,0652020Revenue 2021: $113,663Expenses 2021: $301,028Net Income 2021: -$187,3652021Revenue 2022: $390,392Expenses 2022: $409,896Net Income 2022: -$19,5042022Revenue 2023: $395,778Expenses 2023: $523,158Net Income 2023: -$127,3802023Revenue 2024: $402,470Expenses 2024: $440,458Net Income 2024: -$37,9882024

Highlighted filing

2016

Revenue$308,296
Expenses$420,858
Net Income-$112,562
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$838,155
Mission and Program Overview

Mission

The purpose of the guild of sommeliers education foundation ("the guild") is to provide scholarships to encourage improved standards of beverage knowledge and service in hotels and restaurants. The guild will fund the educational endeavors of those individuals in the service of wine, spirits and other alcoholic beverages who are seeking to reach the highest level of proficiency and knowledge in the profession by pursuing the educational coursework necessary to attain the status of master sommelier.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$1,398,100$1,367,658▼ $30,442
Cash and Non-Interest-Bearing Accounts$436,066$281,414▼ $154,652
Other Notes and Loans Receivable, Net-$85,797-
Land, Buildings, and Equipment, Net$14,689$0▼ $14,689
Accounts Receivable$47,600$2,250▼ $45,350
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,896,455$1,737,119▼ $159,336
Other Assets Total-$0-
Liabilities
Other Liabilities$25,879--
Accounts Payable and Accrued Expenses$20,895--
Total Liabilities$46,774$0▼ $46,774
Net Assets / Fund Balance
Unrestricted Net Assets$1,849,681$1,737,119▼ $112,562
Total Net Assets Fund Balance$1,849,681$1,737,119▼ $112,562
Total Liabilities and Net Assets / Fund Balance$1,896,455$1,737,119▼ $159,336
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jay JamesChairman
Dan GulbronsenDirector
Diane CarpenterDirector
Eric S CraneDirector
James LechnerDirector
Jay FletcherDirector
Laura ManiecDirector
Mel DickDirector
Steven PoeDirector
Thomas PriceDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$696,706
Program Service Revenue
$138,500
Investment Income
$2,949
Other Revenue
$-529,859
All Other Contributions
$696,706
Change in Net Assets
$-112,562

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$499,417Expert Opinion
Total Noncash Contributions1$499,417-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,766
Grants and Similar Amounts Paid$146,092
Total Fundraising Expense$35,566
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$110,245--$110,245
All Other Expenses$62,298$18,773-$81,071
Grants to Domestic Orgs$35,847--$35,847
Office Expenses-$34,570-$34,570
Other Expenses$42,455$24,538$35,566$24,538
Depreciation Depletion-$6,356-$6,356
Fees for Services Accounting-$5,380-$5,380
Fees for Services Legal-$4,253-$4,253
Insurance-$2,805-$2,805
Travel$1,105--$1,105
Total Functional Expenses$251,950$133,342$35,566$420,858
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Court of Master SommeliersNapa, CA-Education$35,847
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Guild of Sommeliers Education Foundation
EIN
59-3770368
Phone
7203192806
Address
2030 Appollo Court, Napa, CA 94559

Signing Officer

Name
Jay James
Title
Chairman
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Chang Nguyen Van Ruler LLP
Address
18900 Portola Drive Suite 200, Salinas, CA 93908
Preparer
Steve Chang
Phone
8314558900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $533; Column (B) - Program Services = $0; Column (C) - Management & General = $533; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CELLAR STORAGE: Column (A) - Total = $12067; Column (B) - Program Services = $0; Column (C) - Management & General = $12067; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COLLEGE PROGRAMS: Column (A) - Total = $6106; Column (B) - Program Services = $6106; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GALLO: Column (A) - Total = $4995; Column (B) - Program Services = $4995; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GREGORY THOMAS SCHOLARSHIP: Column (A) - Total = $5784; Column (B) - Program Services = $5784; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MERCHANT SERVICES: Column (A) - Total = $574; Column (B) - Program Services = $0; Column (C) - Management & General = $574; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $4305; Column (B) - Program Services = $0; Column (C) - Management & General = $4305; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1277; Column (B) - Program Services = $0; Column (C) - Management & General = $1277; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RUDD ROUNDTABLE: Column (A) - Total = $11434; Column (B) - Program Services = $11434; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RUINART : Column (A) - Total = $11582; Column (B) - Program Services = $11582; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SOMM CAMP: Column (A) - Total = $22397; Column (B) - Program Services = $22397; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $17; Column (B) - Program Services = $0; Column (C) - Management & General = $17; Column (D) - Fundraising = $0

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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE PURPOSE OF THE GUILD OF SOMMELIERS EDUCATION FOUNDATION ("THE GUILD") IS TO PROVIDE SCHOLARSHIPS TO ENCOURAGE IMPROVED STANDARDS OF BEVERAGE KNOWLEDGE AND SERVICE IN HOTELS AND RESTAURANTS. THE GUILD WILL FUND THE EDUCATIONAL ENDEAVORS OF THOSE INDIVIDUALS IN THE SERVICE OF WINE, SPIRITS AND OTHER ALCOHOLIC BEVERAGES WHO ARE SEEKING TO REACH THE HIGHEST LEVEL OF PROFICIENCY AND KNOWLEDGE IN THE PROFESSION BY PURSUING THE EDUCATIONAL COURSEWORK NECESSARY TO ATTAIN THE STATUS OF MASTER SOMMELIER.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01849681
IRS990/NetAssetsOrFundBalancesEOYAmt01737119
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-529859
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-529859
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0499417
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt034570
IRS990/OfficeExpensesGrp/TotalAmt034570
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TOP/SOMM EXPENSES
IRS990/OtherExpensesGrp/Desc1CELLAR MASTER
IRS990/OtherExpensesGrp/Desc2TOTAL FUNDRAISING
IRS990/OtherExpensesGrp/Desc3MEETINGS AND CONFERENCES
IRS990/OtherExpensesGrp/FundraisingAmt035566
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036667
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124538
IRS990/OtherExpensesGrp/ProgramServicesAmt042455
IRS990/OtherExpensesGrp/TotalAmt042455
IRS990/OtherExpensesGrp/TotalAmt136667
IRS990/OtherExpensesGrp/TotalAmt235566
IRS990/OtherExpensesGrp/TotalAmt324538
IRS990/OtherLiabilitiesGrp/BOYAmt025879
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt085797
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0A. STEVEN CROWN - ASPEN
IRS990/ProgramServiceRevenueGrp/Desc1ASPEN SNOWMASS
IRS990/ProgramServiceRevenueGrp/Desc2BOULDER BURGUNDY FESTIVAL
IRS990/ProgramServiceRevenueGrp/Desc3ML INDUSTRIES - ASPEN
IRS990/ProgramServiceRevenueGrp/Desc4TOP SOMM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt365000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt365000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410000
IRS990/ProgSrvcAccomActy2Grp/Desc0EVENTS - THE GUILD HOSTS VARIOUS FUNDRAISING EVENTS THROUGHOUT THE YEAR. THE PURPOSE OF THESE EVENTS ARE TO ENCOURAGE IMPROVED STANDARDS OF BEVERAGE KNOWLEDGE.BELOW IS THE LIST OF FUNDRAISER EVENTS: ASPEN DINNERS - A. STEVEN CROWN ASPEN ART CRUSH ASPEN SNOWMASS ASPEN - ML INDUSTRIES BURGUNDY FESTIVAL CHIP SMITH WINE AND DINNER ONE MATHCLESS EVENING - MEMORIAL UNIVERSITY HOSPITAL MUSEUM OF THE ROCKIES WINES OF CHILI WORLD OF PINOT NOIR
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0112752
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0138500
IRS990/ProgSrvcAccomActy3Grp/Desc0UNIVERSITY COURSE EXPENSE - IN KEEPING WITH THE PURPOSE TO IMPROVE THE STANDARDS OF BEVERAGE KNOWLEDGE THE GUILD CONDUCTS COURSES FOR GRADUATING SENIORS AT FOUR-YEAR UNIVERSITIES. THESE COURSES ARE UNDERWRITTEN BY THE GUILD. INSTRUCTORS CONSIST OF SOMMELIERS WHO VOLUNTEER THEIR TIME. EXPENSES INCURRED BY THE GUILD INCLUDE TEXT BOOKS FOR THE STUDENTS, WINE FOR THE CLASSES AND TRAVEL, HOTEL AND MEALS FOR THE VOLUNTEER INSTRUCTORS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06106
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0789449
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0193469
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0763196
IRS990/PYOtherRevenueAmt0-157923
IRS990/PYProgramServiceRevenueAmt01024736
IRS990/PYRevenuesLessExpensesAmt0298236
IRS990/PYSalariesCompEmpBnftPaidAmt0401361
IRS990/PYTotalExpensesAmt01358026
IRS990/PYTotalRevenueAmt01656262
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-112562
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0122650
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0197289
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01153912
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0977178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0747058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0722647
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03798084
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02949
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0190
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03139
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt03798084
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0197289
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01153912
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0977178
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0747058
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0722647
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03798084
IRS990ScheduleA/TotalSupportAmt03801223
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0110245
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0135
IRS990ScheduleI/RecipientTable/CashGrantAmt035847
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EDUCATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COURT OF MASTER SOMMELIERS
IRS990ScheduleI/RecipientTable/RecipientEIN0680398505
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01200 JEFFERSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NAPA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094599
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0EXPERT OPINION
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0499417
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK CHARGES: Column (A) - Total = $533; Column (B) - Program Services = $0; Column (C) - Management & General = $533; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CELLAR STORAGE: Column (A) - Total = $12067; Column (B) - Program Services = $0; Column (C) - Management & General = $12067; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COLLEGE PROGRAMS: Column (A) - Total = $6106; Column (B) - Program Services = $6106; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GALLO: Column (A) - Total = $4995; Column (B) - Program Services = $4995; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GREGORY THOMAS SCHOLARSHIP: Column (A) - Total = $5784; Column (B) - Program Services = $5784; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MERCHANT SERVICES: Column (A) - Total = $574; Column (B) - Program Services = $0; Column (C) - Management & General = $574; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MISCELLANEOUS: Column (A) - Total = $4305; Column (B) - Program Services = $0; Column (C) - Management & General = $4305; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Postage and Shipping: Column (A) - Total = $1277; Column (B) - Program Services = $0; Column (C) - Management & General = $1277; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10RUDD ROUNDTABLE: Column (A) - Total = $11434; Column (B) - Program Services = $11434; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11RUINART : Column (A) - Total = $11582; Column (B) - Program Services = $11582; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SOMM CAMP: Column (A) - Total = $22397; Column (B) - Program Services = $22397; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TELEPHONE: Column (A) - Total = $17; Column (B) - Program Services = $0; Column (C) - Management & General = $17; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$0.40$0.44$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.22$0.40$0.52$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.39$0.41$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.11$0.30$0.19
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.03$0.55$0.17$0.40$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.43$0.50$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.85$0.03$0.53$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.10$0.42$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.31$0.42$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.90$0.05$1.86$1.66$1.36$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.02$1.56$1.53$1.24$0.28
2013Summary only. Only limited summary data is available for this year.$1.29$0.01$1.28$1.03$0.98$0.05
2012Summary only. Only limited summary data is available for this year.$1.25$0.02$1.23$0.79$0.75$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.69
2010Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.44$0.64$0.20