Civic Intelligence

Guild of Sommeliers Education Foundation

990 • Fiscal year 2020 • EIN 59-3770368

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 30, 2021

Organization Profilewww.sommfoundation.com
4225 Solano Ave 759Napa, CA 94558

(720) 319-2806

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.18x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

3rd percentile

-144%

Higher net margin than 3% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

5th percentile

-27%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

6th percentile

-62%

Faster revenue growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$582,121

Down $210,583 (-27%) from 2019

Net Assets

Down

$553,049

Down $239,065 (-30%) from 2019

Liabilities

Up

$29,072

Up $28,482 (+4827%) from 2019

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin3rd percentile

Revenue

Down

$165,884

Down $269,110 (-62%) from 2019

Expenses

Down

$404,949

Down $92,442 (-19%) from 2019

Net Income

Down

-$239,065

Down $176,668 (-283%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

2020

Assets$582,121
Liabilities$29,072
Net Assets$553,049
Open 2020 Filing

Operations Trend

Revenue Growth6th percentile

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

2020

Revenue$165,884
Expenses$404,949
Net Income-$239,065
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 30, 2021
Return Version
2020v4.0
Gross Receipts
$184,852
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$382,500$363,532▼ $18,968
Cash and Non-Interest-Bearing Accounts$403,684$207,088▼ $196,596
Accounts Receivable$6,520$11,500▲ $4,980
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$792,704$582,121▼ $210,583
Other Assets Total-$1-
Liabilities
Other Liabilities-$23,332-
Grants Payable$500$3,836▲ $3,336
Accounts Payable and Accrued Expenses$90$1,904▲ $1,814
Total Liabilities$590$29,072▲ $28,482
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$792,114$553,049▼ $239,065
Total Net Assets Fund Balance$792,114$553,049▼ $239,065
Total Liabilities and Net Assets / Fund Balance$792,704$582,121▼ $210,583
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Jay JamesChairman
James LechnerDirector
Steven PoeDirector
Thomas PriceDirector
Tony BusalacchiDirector
Jay FletcherOfficer
Lynn FletcherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$159,966
Program Service Revenue
$24,886
Investment Income
$0
Other Revenue
$-18,968
All Other Contributions
$159,966
Change in Net Assets
$-239,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,530
Grants and Similar Amounts Paid$170,419
Total Fundraising Expense$3,126
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$170,419--$170,419
Office Expenses-$117,831-$117,831
All Other Expenses-$10,172$3,126$13,298
Fees for Services Legal-$13,093-$13,093
Other Expenses$7,475$11,474-$7,475
Insurance-$7,362-$7,362
Fees for Services Accounting-$6,415-$6,415
Total Functional Expenses$215,476$186,347$3,126$404,949
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$23,332
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

“Form 990 is provided to the administrator/treasurer of the organization for review and signed authorization to file the form.”

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
4225 Solano Ave 759, Napa, CA 94558

Signing Officer

Name
Thomas Price
Title
Chairman
Signed
2021-08-30
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
10
Employees
0

Preparer

Firm
Chang Nguyen Llp
Address
18900 PORTOLA DR STE 200, SALINAS, CA 93908
Preparer
Steve Chang
Phone
8314558900
Raw XML AppendixShowing 400 of 409 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt090
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01904
IRS990/AccountsReceivableGrp/BOYAmt06520
IRS990/AccountsReceivableGrp/EOYAmt011500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE 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/AdvertisingGrp/TotalAmt00
IRS990/AllOtherContributionsAmt0159966
IRS990/AllOtherExpensesGrp/FundraisingAmt03126
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010172
IRS990/AllOtherExpensesGrp/TotalAmt013298
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Lynn Fletcher
IRS990/BooksInCareOfDetail/PhoneNum07203192806
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02030 Appollo Court
IRS990/BooksInCareOfDetail/USAddress/CityNm0Napa
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094559
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0403684
IRS990/CashNonInterestBearingGrp/EOYAmt0207088
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt018968
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0159966
IRS990/CYGrantsAndSimilarPaidAmt0170419
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0234530
IRS990/CYOtherRevenueAmt0-18968
IRS990/CYProgramServiceRevenueAmt024886
IRS990/CYRevenuesLessExpensesAmt0-239065
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0404949
IRS990/CYTotalFundraisingExpenseAmt03126
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0165884
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0SCHOLARSHIP GRANTS - 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0170419
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06415
IRS990/FeesForServicesAccountingGrp/TotalAmt06415
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt013093
IRS990/FeesForServicesLegalGrp/TotalAmt013093
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.20
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Lynn Fletcher
IRS990/Form990PartVIISectionAGrp/PersonNm1Jay James
IRS990/Form990PartVIISectionAGrp/PersonNm2Jay Fletcher
IRS990/Form990PartVIISectionAGrp/PersonNm3Thomas Price
IRS990/Form990PartVIISectionAGrp/PersonNm4Steven Poe
IRS990/Form990PartVIISectionAGrp/PersonNm5Tony Busalacchi
IRS990/Form990PartVIISectionAGrp/PersonNm6James Lechner
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0170419
IRS990/GrantsPayableGrp/BOYAmt0500
IRS990/GrantsPayableGrp/EOYAmt03836
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0170419
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0170419
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0184852
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt07362
IRS990/InsuranceGrp/TotalAmt07362
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0382500
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0363532
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
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/NetAssetsOrFundBalancesBOYAmt0792114
IRS990/NetAssetsOrFundBalancesEOYAmt0553049
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-18968
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-18968
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0792114
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0553049
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0117831
IRS990/OfficeExpensesGrp/TotalAmt0117831
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0RUDD ROUNDTABLE
IRS990/OtherExpensesGrp/Desc1CELLAR MASTER
IRS990/OtherExpensesGrp/Desc2MEETINGS AND CONFERENCES
IRS990/OtherExpensesGrp/Desc3COLLEGE PROGRAMS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111474
IRS990/OtherExpensesGrp/ProgramServicesAmt037582
IRS990/OtherExpensesGrp/ProgramServicesAmt17475
IRS990/OtherExpensesGrp/TotalAmt037582
IRS990/OtherExpensesGrp/TotalAmt120000
IRS990/OtherExpensesGrp/TotalAmt211474
IRS990/OtherExpensesGrp/TotalAmt37475
IRS990/OtherLiabilitiesGrp/EOYAmt023332
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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/Desc0GDW
IRS990/ProgramServiceRevenueGrp/Desc1Y.A.R. (Big Sky)
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016136
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016136
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18750
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: GDW Y.A.R.(BIG SKY)
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt037582
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025366
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/ExpenseAmt07475
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0298663
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0161037
IRS990/PYInvestmentIncomeAmt0146
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0336354
IRS990/PYOtherRevenueAmt0-75450
IRS990/PYProgramServiceRevenueAmt0211635
IRS990/PYRevenuesLessExpensesAmt0-62397
IRS990/PYTotalExpensesAmt0497391
IRS990/PYTotalRevenueAmt0434994
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-239065
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0137231
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022735
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0129096
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0157595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0143331
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0197289
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0650046
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02949
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02949
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99550
IRS990ScheduleA/PublicSupportPY170Pct00.99830
IRS990ScheduleA/PublicSupportTotal170Amt0650046
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022735
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0129096
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0157595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0143331
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0197289
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0650046
IRS990ScheduleA/TotalSupportAmt0652995
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
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalLiabilityAmt023332
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0170419
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP GRANTS
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is provided to the administrator/treasurer of the organization for review and signed authorization to file the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0792704
IRS990/TotalAssetsEOYAmt0582121
IRS990/TotalAssetsGrp/BOYAmt0792704
IRS990/TotalAssetsGrp/EOYAmt0582121
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0159966
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03126
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186347
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215476
IRS990/TotalFunctionalExpensesGrp/TotalAmt0404949
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0590
IRS990/TotalLiabilitiesEOYAmt029072
IRS990/TotalLiabilitiesGrp/BOYAmt0590
IRS990/TotalLiabilitiesGrp/EOYAmt029072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0792114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0553049
IRS990/TotalProgramServiceExpensesAmt0215476
IRS990/TotalProgramServiceRevenueAmt024886
IRS990/TotalRevenueGrp/ExclusionAmt0-18968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024886
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165884
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0792704
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0582121
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04225 Solano Ave 759
IRS990/USAddress/CityNm0Napa
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094558
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.sommfoundation.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas Price
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Guild of Sommeliers Education Foundation
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA Somm Foundation
ReturnHeader/Filer/BusinessNameControlTxt0GUIL
ReturnHeader/Filer/EIN0593770368
ReturnHeader/Filer/PhoneNum07203192806
ReturnHeader/Filer/USAddress/AddressLine1Txt04225 Solano Ave 759
ReturnHeader/Filer/USAddress/CityNm0Napa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094558
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200094711
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHANG NGUYEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018900 PORTOLA DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALINAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093908

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$582,121
Liabilities
$29,072
Net assets
$553,049
Revenue
$165,884
Expenses
$404,949
Net income
-$239,065
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