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Nonprofiteer
← COURT OF MASTER SOMMELIERS AMERICAS

Form 990 for tax year 2022

Filed by COURT OF MASTER SOMMELIERS AMERICAS.

Totals

Total revenue
$4,113,960
Total expenses
$3,619,923
Contributions and grants received
$0
Grants paid
$29,700
Program service revenue
$4,014,456
Investment income
$83,443
Other revenue
$16,061
Total assets, end of year
$2,648,938
Total liabilities, end of year
$901,761
Net assets or fund balances, end of year
$1,747,177
Program services expenses (Part IX)
$2,721,391
Management and general expenses
$776,919
Fundraising expenses
$0
Program service expenses (Part III)
$3,619,922

Program services were 75.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Instructional Courses

    total $4,000,966 · related or exempt $4,000,966

  • 2b · Program service revenue: Membership Dues & Assessments

    total $13,490 · excluded $13,490

  • 3 · Investment income

    total $83,443 · excluded $83,443

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $16,061 · excluded $16,061

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $29,700 · program services $29,700

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $823,948 · program services $512,276 · management and general $219,547

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $0

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $109,443 · program services $76,610 · management and general $32,833

  • 10 · Payroll taxes

    total $58,310 · program services $40,817 · management and general $17,493

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $172,147 · program services $120,503 · management and general $51,644

  • 11c · Fees: accounting

    total $20,350 · program services $14,245 · management and general $6,105

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $25,828 · program services $18,080 · management and general $7,748

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $22,683 · program services $15,878 · management and general $6,805

  • 13 · Office expenses

    total $6,726 · program services $4,708 · management and general $2,018

  • 14 · Information technology

    total $11,450 · program services $8,015 · management and general $3,435

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $296,758 · program services $296,758

  • 17 · Travel

    total $373,573 · program services $373,573

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $3,760 · program services $2,632 · management and general $1,128

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $29,488

  • 23 · Insurance

    total $12,540 · program services $8,778 · management and general $3,762

  • 24a · Other expenses: Supplies

    total $805,183 · program services $563,628 · management and general $241,555

  • 24b · Other expenses: Instructors

    total $263,900 · program services $263,900

  • 24c · Other expenses: Outside Services

    total $181,344 · program services $126,941 · management and general $54,403

  • 24d · Other expenses: Meals & Entertainment

    total $166,323 · program services $116,426 · management and general $49,897

  • 24e · All other expenses

    total $206,469 · program services $127,923 · management and general $78,546

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $254,744 · end of year $582,885

  • 2 · Savings and temporary cash investments

    beginning of year $80,327 · end of year $314,985

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $8,210 · end of year $145,626

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $17,732 · end of year $10,367

  • 9 · Prepaid expenses and deferred charges

    beginning of year $176,462 · end of year $73,062

  • 10a · Land, buildings and equipment: cost or other basis

    $64,448

  • 10b · Land, buildings and equipment: accumulated depreciation

    $49,227

  • 10c · Land, buildings and equipment, net

    beginning of year $2,695 · end of year $15,221

  • 11 · Investments: publicly traded securities

    beginning of year $1,700,363 · end of year $1,386,156

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    beginning of year $145,555 · end of year $120,636

  • 15 · Other assets

    beginning of year $1 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $114,497 · end of year $195,704

  • 19 · Deferred revenue

    beginning of year $485,347 · end of year $556,057

  • 25 · Other liabilities

    beginning of year $150,000 · end of year $150,000

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,636,245 · end of year $1,747,177

Mission and programs · 2022

Mission

The organization's most significant activity is the education of service industry professionals about wine and wine service.

  • Conduct education courses on four levels leading to Master Sommelier degree.

    Expenses $3,619,922 · Grants $29,700 · Revenue $4,100,469

As filed on the 2022 return.

Listed in Part VII

  • Julie Theobald

    Executive Director

    Total calculated
    $228,750
    From this org
    $228,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $195,000
    Bonus
    $33,750
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $228,750

  • Kathleen Lewis

    Director of Operat

    Total calculated
    $168,264
    From this org
    $168,264
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $146,317
    Bonus
    $21,947
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $168,264

  • Shayn Bjornholm

    Examination Dir

    Total calculated
    $162,651
    From this org
    $162,651
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $141,436
    Bonus
    $21,215
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $162,651

  • Melissa Monosoff

    Education Director

    Total calculated
    $153,414
    From this org
    $153,414
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $133,416
    Bonus
    $19,998
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $153,414

  • Keith Goldston

    Director

    Total calculated
    $29,000
    From this org
    $29,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Rob Bigelow

    Director

    Total calculated
    $12,325
    From this org
    $12,325
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • David Yoshida

    Director

    Total calculated
    $12,200
    From this org
    $12,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Scott Carney

    Instructor

    Total calculated
    $11,250
    From this org
    $11,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $11,250
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $11,250

  • Brahm Callahan

    Treasurer

    Total calculated
    $7,175
    From this org
    $7,175
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Kathryn Morgan

    Director

    Total calculated
    $6,250
    From this org
    $6,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Chris Bates

    Director

    Total calculated
    $6,250
    From this org
    $6,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Michael Meagher

    Director

    Total calculated
    $5,500
    From this org
    $5,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Josh Nadel

    Director

    Total calculated
    $4,750
    From this org
    $4,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Mia Van de Water

    Director

    Total calculated
    $3,675
    From this org
    $3,675
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Emily Wines

    President

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Sabato Sagaria

    Director

    Total calculated
    $2,500
    From this org
    $2,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2022
Filed
5 May 2023
IRS schema version
2022v5.0
Source object
202301269349300500

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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