Civic Intelligence

Guild of Sommeliers Education Foundation

990 • Fiscal year 2023 • EIN 59-3770368

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

(303) 588-0606

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-32%

Higher net margin than 14% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

15th percentile

-36%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

1.4%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$224,850

Down $125,601 (-36%) from 2022

Net Assets

Down

$218,800

Down $127,380 (-37%) from 2022

Liabilities

Up

$6,050

Up $1,779 (+42%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin14th percentile

Revenue

Up

$395,778

Up $5,386 (+1.4%) from 2022

Expenses

Up

$523,158

Up $113,262 (+28%) from 2022

Net Income

Down

-$127,380

Down $107,876 (-553%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2023

Assets$224,850
Liabilities$6,050
Net Assets$218,800
Open 2023 Filing

Operations Trend

Revenue Growth46th 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

2023

Revenue$395,778
Expenses$523,158
Net Income-$127,380
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$436,754
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.

THE PURPOSE OF THE SommFoundation IS TO PROVIDE SCHOLARSHIPS TO ENCOURAGE IMPROVED STANDARDS OF BEVERAGE KNOWLEDGE AND SERVICE IN HOTELS AND RESTAURANTS. THE SommFoundation 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$78,391$175,269▲ $96,878
Cash and Non-Interest-Bearing Accounts$236,310$36,782▼ $199,528
Accounts Receivable$35,750$12,799▼ $22,951
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$350,451$224,850▼ $125,601
Other Assets Total-$0-
Liabilities
Grants Payable-$3,850-
Other Liabilities$4,271$2,200▼ $2,071
Total Liabilities$4,271$6,050▲ $1,779
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$346,180$218,800▼ $127,380
Total Net Assets Fund Balance$346,180$218,800▼ $127,380
Total Liabilities and Net Assets / Fund Balance$350,451$224,850▼ $125,601
Compensation and Service Providers
Top Officer Pay78th percentile

Board Members and Trustees

NameTitle
Thomas PriceChairman
Ashley HausmanDirector
James LechnerDirector
Jay JamesDirector
Larissa DuboseDirector
Mel DickDirector
Shilah SalmonDirector
Stephanie CarawayDirector
Tony BusalacchiDirector
Tye TavarasDirector
Jay FletcherOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$244,075
Program Service Revenue
$184,881
Investment Income
$0
Other Revenue
$-33,178
All Other Contributions
$244,075
Change in Net Assets
$-127,380

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
Other Non Cash Contri Table1$71,766Fair Market Value (FMV)
Other Non Cash Contri Table1$30,301Fair Market Value (FMV)
Other Non Cash Contri Table1$797Fair Market Value (FMV)
Other Non Cash Contri Table1$399Fair Market Value (FMV)
Total Noncash Contributions4$103,263-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$253,502
Salaries, Compensation, and Employee Benefits$162,311
Grants and Similar Amounts Paid$107,345
Total Fundraising Expense$8,462
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$162,311-$162,311
Grants to Domestic Individuals$107,345--$107,345
Office Expenses-$19,877-$19,877
Fees for Services Legal-$12,926-$12,926
Fees for Services Accounting-$11,699-$11,699
Other Expenses$11,692$7,865$8,462$7,865
Insurance-$5,538-$5,538
All Other Expenses$19$1,839-$1,858
Total Functional Expenses$292,641$222,055$8,462$523,158
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
Credit Card Payable$1,285
Payroll Liabilities$915
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, Section B, Line 11B

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

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
SommFoundation
EIN
59-3770368
Phone
3035880606
Address
4225 Solano Avenue 759, Napa, CA 94558

Signing Officer

Name
Thomas Price
Title
Chairman
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Price
Formed
2003
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
2

Preparer

Firm
Chang Nguyen Llp
Address
18900 PORTOLA DR STE 200, SALINAS, CA 93908
Preparer
Steve Chang
Phone
8314558900
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IRS990/MissionDesc0THE PURPOSE OF THE SommFoundation IS TO PROVIDE SCHOLARSHIPS TO ENCOURAGE IMPROVED STANDARDS OF BEVERAGE KNOWLEDGE AND SERVICE IN HOTELS AND RESTAURANTS. THE SommFoundation 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.
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IRS990/PrincipalOfficerNm0Thomas Price
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IRS990/ProgramServiceRevenueGrp/Desc0CMS WS
IRS990/ProgramServiceRevenueGrp/Desc1Meritage Resort LLC
IRS990/ProgramServiceRevenueGrp/Desc2Patron Foundation
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIP GRANTS - THE PURPOSE OF THE SOMMFOUNDATION IS TO PROVIDE SCHOLARSHIPS TO ENCOURAGE IMPROVED STANDARDS OF BEVERAGE KNOWLEDGE AND SERVICE IN HOTELS AND RESTAURANTS. THE SOMMFOUNDATION 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0UNIVERSITY COURSE EXPENSE - IN KEEPING WITH THE PURPOSE TO IMPROVE THE STANDARDS OF BEVERAGE KNOWLEDGE THE SOMMFOUNDATION CONDUCTS COURSES FOR GRADUATING SENIORS AT FOUR-YEAR UNIVERSITIES. THESE COURSES ARE UNDERWRITTEN BY THE SOMMFOUNDATION. INSTRUCTORS CONSIST OF SOMMELIERS WHO VOLUNTEER THEIR TIME. EXPENSES INCURRED BY THE SOMMFOUNDATION INCLUDE TEXT BOOKS FOR THE STUDENTS, WINE FOR THE CLASSES, AND TRAVEL, HOTEL, AND MEALS FOR THE VOLUNTEER INSTRUCTORS.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP GRANTS
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt31
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0228 bottles of wine
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1540 bottles of wine
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc26 bottles of wine
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc33 bottles of wine
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt171766
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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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$224,850
Liabilities
$6,050
Net assets
$218,800
Revenue
$395,778
Expenses
$523,158
Net income
-$127,380
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