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Sommfoundation

Tax-deductible

Napa, CA501(c)(3)Education EIN 59-3770368Revenue $402K in FY2024

On file with the IRSsommfoundation.com4225 Solano Avenue 759, 94558-1611 · Napa, CATax-exempt since Dec 2003Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
45¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $122K a year · 42% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
45%
of spending
Concern: 45% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $134K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$9K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 10 voting members
Looks good: 13 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$402K
+2% vs prior year
Spent
$440K
To programs
45%
Net assets
$181K
By yearFY2020–FY2024
Revenue
$402K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$166K
FY2021$114K
FY2022$390K
FY2023$396K
FY2024$402K
Expenses
$440K
FY2024▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2020$405K
FY2021$301K
FY2022$410K
FY2023$523K
FY2024$440K
Net assets
$181K
FY2024▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$553K
FY2021$366K
FY2022$346K
FY2023$219K
FY2024$181K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

45 cents of each dollar spent went to programs.

Program services 45% · $198K Management & general 50% · $221K Fundraising 5% · $22K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation
Carlin Karr
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Thomas Price
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Tye Tavaras
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Jesse Katz
Director
$0Pt VII · Sec A
See Sommfoundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Funds scholarships for beverage professionals to achieve master sommelier status.

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Provided by the organization

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3 programs · $198K · in their own filed words · FY2024
01

Events

The sommfoundation 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: rudd foundation patron foundation sommgeo gulbronsen aspen art crush boulder burgundy festival

$163Kprogram expense
02

Scholarship 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…

$28Kprogram expense
03

University 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.

$6Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Rudd Foundation Co Lrico Services LLCFY2024$89K
Court of Master Sommeliers Americas Julie C Theobald Executive DirectorFY2024$22K
Sonoma County Vintners FoundationFY2024$15K
Pledgeling FoundationFY2024$8K
Total grants receivedfrom 4 funders$134K
See all 4 funders →
Grants paid · 5 grants · $500K · 2020–2024
Unitemized GrantFY2024$28,436
Unitemized GrantFY2023$107,345
Unitemized GrantFY2022$98,469
Unitemized GrantFY2021$94,999
Unitemized GrantFY2020$170,419

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$402K
Ln 12
Fees for servicesLn 2g$300K
Gifts and grantsLn 1h$123K
Money outPt IX
$440K
Ln 25
Programscol B$198K
Managementcol C$221K
Fundraisingcol D$22K
Owns and owesPt X
$181K
net assets · Ln 32
Cash and savingsLn 1–2$6K
Total assetsLn 16$190K
LiabilitiesLn 26$9K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$123K
Fees for servicesLn 2g$300K
Gains on assetsLn 7$0
Total revenueLn 12$402K
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$0
Cash and savings togetherLn 1–2$6K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$190K
LiabilitiesLn 26$9K
Net assetsLn 32$181K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$37K$6K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$225K$190K
LiabilitiesLn 26$6K$9K
Net assetsLn 32$219K$181K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$28K$28K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$146K$146K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$16K$16K
Management feesLn 11a$0
Legal feesLn 11b$8K$8K
Accounting feesLn 11c$11K$11K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$20K$20K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$199K$169K$8K$22K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$440K$198K$221K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $402K$440K−$38K$181K 990 PDF
FY2023 $396K$523K−$127K$219K 990 PDF
FY2022 $390K$410K−$20K$346K 990 PDF
FY2021 $114K$301K−$187K$366K 990 PDF
FY2020 $166K$405K−$239K$553K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $402,470 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $244,075$122,547
I-9 Program service revenuePrior year $184,881$299,835
I-10 Investment income$0
I-11 Other revenuePrior year −$33,178−$19,912
I-12 Total revenuePrior year $395,778$402,470
I-13 Grants and similar amounts paidPrior year $107,345$28,436
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $162,311$167,536
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $253,502$244,486
I-18 Total expensesPrior year $523,158$440,458
I-19 Revenue less expensesPrior year −$127,380−$37,988
Part VI · Governance 13 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $402,470 across 9 lines filed
Lines not itemized here account for $23,218 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$122,547
VIII-1h Total contributions, gifts and grants$122,547
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $256,705$256,705
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueExcluded from tax $279,923$402,470
Part IX · Statement of functional expenses $440,458 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $28,436$28,436
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $146,260$146,260
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsManagement $5,712$5,712
IX-10 Payroll taxesManagement $15,564$15,564
IX-11a Management fees$0
IX-11b Legal feesManagement $8,200$8,200
IX-11c Accounting feesManagement $10,725$10,725
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $20,272$20,272
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $3,517$3,517
IX-24 Other expenses (24a–d)Programs $169,463 · Management $8,364 · Fundraising $21,667$199,494
IX-24e All other expensesManagement $2,278$2,278
IX-25 Total functional expensesPrograms $197,899 · Management $220,892 · Fundraising $21,667$440,458
Part X · Balance sheet $189,912 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $36,782$5,998
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $12,799$8,645
X-8 Inventories for sale or useStart of year $175,269$175,269
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $224,850$189,912
X-25 Other liabilitiesStart of year $2,200$9,100
X-26 Total liabilitiesStart of year $6,050$9,100
X-27 Net assets without donor restrictionsStart of year $218,800$180,812
X-32 Total net assets or fund balancesStart of year $218,800$180,812
X-33 Total liabilities and net assetsStart of year $224,850$189,912
Part XI · Reconciliation of net assets $180,812 net assets at year end
XI-1 Total revenue$402,470
XI-2 Total expenses$440,458
XI-3 Revenue less expenses−$37,988
XI-4 Net assets at start of year$218,800
XI-10 Net assets at end of year$180,812

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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