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United Sommeliers Foundation

Tax-deductible

Napa, CA501(c)(3)Human Services EIN 85-0523166Revenue $104K in FY2023Latest return filed Mar 31, 2025

On file with the IRSNapa, CATax-exempt since Sep 2021Publicly supported charity — 170(b)(1)(A)(vi)

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Issues financial relief to qualifying sommeliers experiencing economic hardship throughout the country.

501(c)(3) charity; gifts are tax-deductible.
58¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $95K a year · 28% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
58%
of spending
Worth a look: 58% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $10K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$104K
×17 vs prior year
Spent
$72K
To programs
58%
Net assets
$32K
By yearFY2020–FY2023
Revenue
$104K
FY2023▲ ×17
Tap a bar for its year
Revenue by fiscal year
FY2020$917K
FY2022$6K
FY2023$104K
Expenses
$72K
FY2023▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$599K
FY2022$71K
FY2023$72K
Net assets
$32K
FY2023▼ -57%
Tap a bar for its year
Net assets by fiscal year
FY2020$317K
FY2022$74K
FY2023$32K

From the FY2023 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Sep 2021.

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

Where the money goes

58 cents of each dollar spent went to programs.

Program services 58% · $42K Management & general 42% · $30K

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

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Geoff Labitzke
Master of Wine MBA
$0Pt VII · Sec A
$0Pt VII · Sec A
Jackson Rohrbaugh
Master Sommelier
$0Pt VII · Sec A
$0Pt VII · Sec A
See United Sommeliers Foundation executive salaries →

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

Provides financial aid to sommeliers facing economic hardship nationwide.

Questions for United Sommeliers Foundation

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1 program · in their own filed words · FY2023
01

The United Sommeliers Foundation???s mission is to provide immediate financial assistance to Sommeliers who are experiencing a pause or termination of their employment due to circumstances beyond their control.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
American Endowment FoundationFY2024$6K
Robert H & Janet S Fleisher FoundationFY2024$2K
Banfi Vintners FoundationFY2024$2K
Total grants receivedfrom 3 funders$10K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$104K
Ln 12
Gifts and grantsLn 1h$104K
Money outPt IX
$72K
Ln 25
Programscol B$42K
Managementcol C$30K
Owns and owesPt X
$32K
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$0
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Total revenueLn 12$104K
Assets in detailPt X, end of year
CashLn 1$32K
Cash and savings togetherLn 1–2$32K
Total assetsLn 16$32K
LiabilitiesLn 26$0
Net assetsLn 32$32K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$32K
Total assetsLn 16$0$32K
LiabilitiesLn 26$0$0
Net assetsLn 32$0$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$41K$41K
Accounting feesLn 11c$30K$30K
Other fees for servicesLn 11g$303$303
Other expenses (24a–d)Ln 24$263$263
Total functional expensesLn 25$72K$42K$30K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest ViewingFiled with the IRS Mar 31, 2025 $104K$72K$32K$32K 990 PDF
FY2022Filed with the IRS May 22, 2024 $6K$71K−$65K$74K 990 PDF
FY2021 Not on file
FY2020Filed with the IRS May 16, 2023 $917K$599K$317K$317K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $103,822 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,052$103,822
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $6,052$103,822
I-13 Grants and similar amounts paidPrior year $13,561$41,162
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $25$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $57,503$30,776
I-18 Total expensesPrior year $71,089$71,938
I-19 Revenue less expensesPrior year −$65,037$31,884
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $103,822 across 3 lines filed
VIII-1f All other contributions, gifts and grants$103,822
VIII-1h Total contributions, gifts and grants$103,822
VIII-12 Total revenue$103,822
Part IX · Statement of functional expenses $71,938 across 4 lines filed
IX-2 Grants to domestic individualsPrograms $41,162$41,162
IX-11c Accounting feesManagement $30,210$30,210
IX-11g Other fees for servicesPrograms $303$303
IX-24 Other expenses (24a–d)Programs $263$263
IX-25 Total functional expensesPrograms $41,728 · Management $30,210 · Fundraising $0$71,938
Part X · Balance sheet $31,884 assets, 6 lines filed
X-1 Cash, non-interest-bearing$31,884
X-16 Total assetsStart of year $0$31,884
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principal$31,884
X-32 Total net assets or fund balancesStart of year $0$31,884
X-33 Total liabilities and net assetsStart of year $0$31,884
Part XI · Reconciliation of net assets $31,884 net assets at year end
XI-1 Total revenue$103,822
XI-2 Total expenses$71,938
XI-3 Revenue less expenses$31,884
XI-10 Net assets at end of year$31,884

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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