Nonprofit · EIN 65-0991877
UNITED STATES SOMMERLIER ASSOCIATION
Tax-exempt · MIAMI, FL 33133
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | – | – | – | $0 | – | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- $0
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK GARCED | PRESIDENT | 5 | $0 |
| FRANK DIAZ | ACCOUNTANT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3006 AVIATION AVE STE 3A, MIAMI, FL 33133-3864
- In care of
- % RICK GARCED
- Mailing address (990-N for 2023)
- 3006 AVIATION AVE Suite 3a, MIAMI FL 33133
- Principal officer (990-N for 2023)
- RICK GARCED, 3006 AVIATION AVE Suite 3a, MIAMI FL 33133
- Signed the 990-EZ
- RICK GARCED, PRES
- Phone
- (305) 359-4499
- Return prepared by
- TAX & CPA Services PLLC
Mission
EDUCATIONAL PROGRAMS with culinary chools
Program accomplishments
- periodic teaching of wine culture to individuals and future wine enthusiasts, thru local culinary schhos and programs
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 65-0991877
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $1
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | $0 | IRS |
| 990-N for 2023 Officer: RICK GARCED | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2022 | $0 | $0 | $0 | IRS |
| 990 | December 2021 | – | – | – | 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 65-0991877).
Questions about UNITED STATES SOMMERLIER ASSOCIATION
- What is the EIN of UNITED STATES SOMMERLIER ASSOCIATION?
- The employer identification number (EIN) of UNITED STATES SOMMERLIER ASSOCIATION is 65-0991877.
- Is UNITED STATES SOMMERLIER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2000.
- Are donations to UNITED STATES SOMMERLIER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UNITED STATES SOMMERLIER ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UNITED STATES SOMMERLIER ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED STATES SOMMERLIER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of UNITED STATES SOMMERLIER ASSOCIATION?
- The 990-N for 2023 names RICK GARCED.
- Who are the officers and directors of UNITED STATES SOMMERLIER ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
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All nonprofits in MIAMI · Florida · Community improvement and capacity building