COURT OF MASTER SOMMELIERS AMERICAS

As filed

Subsection

06

Classification

1000

Street

223 REEF CT

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

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

  Expenses $3,189,962 · Revenue $4,573,945

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

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. Earlier years are each on their own filing page.

Filings

• 2025

  Revenue

  $4,584,872

  Expenses

  $4,161,107

  Contributions

  $0

  Grants paid

  $0

• 2023

  Revenue

  $4,598,871

  Expenses

  $3,923,323

  Contributions

  $0

  Grants paid

  $31,000

• 2022

  Revenue

  $4,113,960

  Expenses

  $3,619,923

  Contributions

  $0

  Grants paid

  $29,700

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $2,223,324

  Expenses

  $2,745,812

  Assets (EOY)

  $2,386,089

• 2020 · 990

  Revenue

  $1,115,489

  Expenses

  $2,169,294

  Assets (EOY)

  $3,271,679

• 2019 · 990

  Revenue

  $5,019,744

  Expenses

  $4,836,428

  Assets (EOY)

  $3,728,680

• 2018 · 990

  Revenue

  $5,446,053

  Expenses

  $4,964,867

  Assets (EOY)

  $3,287,730

• 2017 · 990

  Revenue

  $4,853,139

  Expenses

  $4,803,097

  Assets (EOY)

  $2,847,549

• 2016 · 990

  Revenue

  $4,494,763

  Expenses

  $4,253,813

  Assets (EOY)

  $2,537,513

• 2015 · 990

  Revenue

  $4,157,092

  Expenses

  $3,660,853

  Assets (EOY)

  $2,286,044

• 2014 · 990

  Revenue

  $3,227,798

  Expenses

  $2,848,261

  Assets (EOY)

  $1,817,704

• 2013 · 990

  Revenue

  $2,849,026

  Expenses

  $2,132,433

  Assets (EOY)

  $1,396,178

• 2012 · 990

  Revenue

  — not reported

  Expenses

  $2,019,726

  Assets (EOY)

  $659,390

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

• Somm Foundation

  $30,000

  2023 · Education support

• Somm Foundation

  $29,700

  2022 · Education support

Where these grants went next →

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files