Civic Intelligence

Best USA Sommelier Association

EIN 85-2196825 • 501(c)6 • Prairie Village, KS

Profile

membership organization

4510 W 82nd terrPrairie Village, KS 66208

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.77x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

100th percentile

1990%

Faster asset growth than 100% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

100th percentile

6886%

Faster revenue growth than 100% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$1,019

Down $2,882 (-74%) from 2023

Liabilities

$32,352

No earlier filing loaded for comparison.

Net Assets

Down

-$31,333

Down $35,234 (-903%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin73rd percentile

Revenue

Down

$1,586

Down $11,180 (-88%) from 2023

Expenses

Up

$36,820

Up $27,955 (+315%) from 2023

Net Income

Down

-$35,234

Down $39,135 (-1003%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$40K$20K$0-$20K-$40KAssets 2022: $0Net Assets 2022: $02022Assets 2023: $3,901Net Assets 2023: $3,9012023Assets 2024: $1,019Liabilities 2024: $32,352Net Assets 2024: -$31,3332024

Highlighted filing

2024

Assets$1,019
Liabilities$32,352
Net Assets-$31,333
Open 2024 Filing

Operations Trend

Revenue Growth100th percentile

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

$40K$20K$0-$20K-$40KRevenue 2022: $02022Revenue 2023: $12,766Expenses 2023: $8,865Net Income 2023: $3,9012023Revenue 2024: $1,586Expenses 2024: $36,820Net Income 2024: -$35,2342024

Highlighted filing

2024

Revenue$1,586
Expenses$36,820
Net Income-$35,234
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,019
Liabilities
$32,352
Net assets
-$31,333
Revenue
$1,586
Expenses
$36,820
Net income
-$35,234
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$32.4$31.3$1.59$36.8$35.2
2023Detailed filing. Detailed filing data is available for this year.$3.90$3.90$12.8$8.87$3.90
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 14, 2025
Return Version
2024v5.1
Gross Receipts
$1,586
Mission and Program Overview

Mission

membership organization

Program Services

DescriptionGrantsExpenses
Education and trainig--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Doug FrostPresidentPT$0--
Alenandro FerrisVice PresidentPT$0--
Ivan GoldsteinTreasurerPT$0--
Cheryl StanleySecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Best USA Sommelier Association
EIN
85-2196825
Phone
3142592063
Address
4510 W 82nd terr, Prairie Village, KS 66208

Signing Officer

Name
Doug S Frost
Title
President
Phone
3142592063
Signed
2025-04-14
Discuss with paid preparer
Yes

Preparer

Firm
Planners for Financial Success
Address
8012 NW 76th Ter, Kansas City, MO 64152
Preparer
Len Hempen
Phone
8167412858
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Travel 19545.”

Form 990EZ, Part I, Line 16

“Canditate Travel Reimbursement 5834.”

Form 990EZ, Part II, Line 26

“Doug Frost Payable 0. 32352.”

Raw XML Appendix120 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Doug Frost
IRS990EZ/BooksInCareOfDetail/PhoneNum08169161095
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04510 W 82nd Terr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Prairie Village
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd066208
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03901
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01019
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01586
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-35234
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02773
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03901
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01019
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt01586
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03901
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-31333
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03901
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-31333
IRS990EZ/OccupancyRentUtltsAndMaintAmt01161
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Doug Frost
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Alenandro Ferris
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ivan Goldstein
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Cheryl Stanley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt025379
IRS990EZ/PrimaryExemptPurposeTxt0membership organization
IRS990EZ/PrintingPublicationsPostageAmt07507
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Education and trainig
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt032352
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036820
IRS990EZ/TotalRevenueAmt01586
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel 19545.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Canditate Travel Reimbursement 5834.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Doug Frost Payable 0. 32352.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Doug S Frost
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03142592063
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Best USA Sommelier Association
ReturnHeader/Filer/BusinessNameControlTxt0BEST
ReturnHeader/Filer/EIN0852196825
ReturnHeader/Filer/PhoneNum03142592063
ReturnHeader/Filer/USAddress/AddressLine1Txt04510 W 82nd terr
ReturnHeader/Filer/USAddress/CityNm0Prairie Village
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066208
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431718051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Planners for Financial Success
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08012 NW 76th Ter
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kansas City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064152
ReturnHeader/PreparerPersonGrp/PhoneNum08167412858
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Len Hempen
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-15T04:19:58-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.