Nonprofit · EIN 59-3770368
SOMMFOUNDATION
Tax-exempt · NAPA, CA 94558
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $402,470 | $440,458 | -$37,988 | $189,912 | $9,100 | $180,812 |
| December 31, 2023 | 990 | $395,778 | $523,158 | -$127,380 | $224,850 | $6,050 | $218,800 |
| December 31, 2021 | 990 | $113,663 | $301,028 | -$187,365 | $366,085 | $401 | $365,684 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $122,547
- Program service revenue
- $299,835
- Investment income
- $0
- Net income from sales of inventory
- -$19,912
- Other revenue
- -$19,912
Expenses
- Grants and similar amounts paid
- $28,436
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $146,260
- Salaries, compensation and benefits (total)
- $167,536
- Professional fundraising fees
- $0
- Legal fees
- $8,200
- Accounting fees
- $10,725
- Program services (functional)
- $197,899
- Management and general (functional)
- $220,892
- Fundraising (functional)
- $21,667
Balance sheet and other
- Total assets, start of year
- $224,850
- Total assets, end of year
- $189,912
- Total liabilities, end of year
- $9,100
- Net assets, end of year
- $180,812
- Net assets without donor restrictions
- $180,812
- Gross receipts
- $422,382
- Employees
- 2
- Year formed
- 2003
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Carlin Karr | Director Trustee or director | 0.2 | $0 |
| Shilah Salmon | Director Trustee or director | 0.2 | $0 |
| Thomas Price | Chairman Trustee or director, Officer | 1 | $0 |
| Larissa Dubose | Director Trustee or director | 0.2 | $0 |
| Ashley Hausman | Director Trustee or director | 0.2 | $0 |
| Tye Tavaras | Director Trustee or director | 0.2 | $0 |
| Stephanie Caraway | Director Trustee or director | 0.2 | $0 |
| Jesse Katz | Director Trustee or director | 0.2 | $0 |
| Tony Busalacchi | Director Trustee or director | 0.2 | $0 |
| James Lechner | Director Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jay James | Director Trustee or director | 0.2 | $0 |
| Shilah Salmon | Director Trustee or director | 0.2 | $0 |
| Jay Fletcher | Officer Trustee or director, Officer | 5 | $0 |
| Thomas Price | Chairman Trustee or director, Officer | 1 | $0 |
| Larissa Dubose | Director Trustee or director | 0.2 | $0 |
| Ashley Hausman | Director Trustee or director | 0.2 | $0 |
| Tye Tavaras | Director Trustee or director | 0.2 | $0 |
| Stephanie Caraway | Director Trustee or director | 0.2 | $0 |
| Mel Dick | Director Trustee or director | 0.2 | $0 |
| Tony Busalacchi | Director Trustee or director | 0.2 | $0 |
| James Lechner | Director Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2021: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lynn Fletcher | COO Trustee or director | 40 | $0 |
| Jay James | Director Trustee or director, Officer | 0.2 | $0 |
| Shilah Salmon | Director Trustee or director | 0.2 | $0 |
| Jay Fletcher | Officer Trustee or director | 5 | $0 |
| Thomas Price | Chairman Trustee or director | 1 | $0 |
| Larissa Dubose | Director Trustee or director | 0.2 | $0 |
| Ashley Hausman | Director Trustee or director | 0.2 | $0 |
| Steven Poe | Director Trustee or director | 0.2 | $0 |
| Tony Busalacchi | Director Trustee or director | 0.2 | $0 |
| James Lechner | Director Trustee or director | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- 4225 SOLANO AVENUE 759, NAPA, CA 94558-1611
- In care of
- % CHRISTINE SAYRE
- Principal officer (990 for 2024)
- Thomas Price, 4225 Solano Avenue 759, Napa, CA 94558
- Signed the 990
- Thomas Price, Chairman
- Phone
- (303) 588-0606
- Website
- www.sommfoundation.com
- Return prepared by
- CHANG NGUYEN LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 59-3770368 or by the name SOMMFOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
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 PROFICIENCY AND KNOWLEDGE IN THE PROFESSION BY PURSUING THE EDUCATIONAL COURSEWORK NECESSARY TO ATTAIN THE STATUS OF MASTER SOMMELIER.
Program accomplishments
- 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 FestivalExpenses $163,364 · revenue $299,835
- 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 PROFICIENCY AND KNOWLEDGE IN THE PROFESSION BY PURSUING THE EDUCATIONAL COURSEWORK NECESSARY TO ATTAIN THE STATUS OF MASTER SOMMELIER.Expenses $28,436 · revenue $105,047
- 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. EXPENSES INCURRED BY THE SOMMFOUNDATION INCLUDE TEXT BOOKS FOR THE STUDENTS, WINE FOR THE CLASSES, AND TRAVEL, HOTEL, AND MEALS FOR THE VOLUNTEER INSTRUCTORS.Expenses $6,099
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 59-3770368
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $189,912
- Income (IRS master file)
- $422,382
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $402,470 | $440,458 | $189,912 | XML |
| 990 | December 2023 | $395,778 | $523,158 | $224,850 | XML |
| 990 | December 2022 | $390,392 | $409,896 | $350,451 | IRS |
| 990 | December 2021 | $113,663 | $301,028 | $366,085 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 59-3770368).
Questions about SOMMFOUNDATION
- What is the EIN of SOMMFOUNDATION?
- The employer identification number (EIN) of SOMMFOUNDATION is 59-3770368.
- Is SOMMFOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to SOMMFOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOMMFOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOMMFOUNDATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOMMFOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SOMMFOUNDATION?
- The 990 for the year ended December 31, 2024 names Thomas Price.
- Who are the officers and directors of SOMMFOUNDATION?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does SOMMFOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $402,470, expenses of $440,458 and total assets of $189,912 at year end.
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