Nonprofit · EIN 85-2196825
BEST USA SOMMELIER ASSOCIATION
Tax-exempt · PRAIRIE VLG, KS 66208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $110,798 | $95,926 | $14,872 | $21,300 | $37,761 | -$16,461 |
| December 31, 2024 | 990-EZ | $1,586 | $36,820 | -$35,234 | $1,019 | $32,352 | -$31,333 |
| December 31, 2023 | 990-EZ | $12,766 | $8,865 | $3,901 | $3,901 | – | $3,901 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $110,798
- Program service revenue
- $0
- Investment income
- $0
Expenses
- Benefits paid to members
- $297
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $684
- Other expenses
- $94,945
Balance sheet and other
- Total assets, start of year
- $1,019
- Total assets, end of year
- $21,300
- Total liabilities, end of year
- $37,761
- Net assets, end of year
- -$16,461
- Cash, savings and investments
- $21,300
- Gross receipts
- $110,798
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 |
|---|---|---|---|
| Doug Frost | President | 10 | $0 |
| Alenandro Ferris | Vice President | 10 | $0 |
| Ivan Goldstein | Treasurer | 10 | $0 |
| Cheryl Stanley | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Doug Frost | President | 10 | $0 |
| Alenandro Ferris | Vice President | 10 | $0 |
| Ivan Goldstein | Treasurer | 10 | $0 |
| Cheryl Stanley | Secretary | 10 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Doug Frost | President | 10 | $0 |
| Alenandro Ferris | Vice President | 10 | $0 |
| Ivan Goldstein | Treasurer | 10 | $0 |
| Cheryl Stanley | Secretary | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 4510 W 82ND TER, PRAIRIE VLG, KS 66208-5043
- In care of
- % DOUG FROST
- Mailing address (990-N for 2025)
- 4510 West 82nd Terrace, Prairie Village KS 66208
- Principal officer (990-N for 2025)
- Doug Frost, 4510 West 82nd Terrace, Prairie Village KS 66208
- Signed the 990-EZ
- Doug S Frost, President
- Phone
- (314) 259-2063
- Website
- www.bestusasommelier.com
- Return prepared by
- Planners for Financial Success
Mission
membership organization
Program accomplishments
- Education and trainig
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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 85-2196825
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Food, agriculture and nutrition (K2C)
- Assets (IRS master file)
- $21,300
- Income (IRS master file)
- $110,798
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Doug Frost | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2025 | $110,798 | $95,926 | $21,300 | XML |
| 990-N for 2024 Officer: Doug Frost | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $1,586 | $36,820 | $1,019 | XML |
| 990-N for 2023 Officer: Doug Frost | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $12,766 | $8,865 | $3,901 | XML |
| 990-N for 2022 Officer: Doug Frost | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2020 Officer: Doug Frost | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-2196825).
Questions about BEST USA SOMMELIER ASSOCIATION
- What is the EIN of BEST USA SOMMELIER ASSOCIATION?
- The employer identification number (EIN) of BEST USA SOMMELIER ASSOCIATION is 85-2196825.
- Is BEST USA SOMMELIER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2020.
- Are donations to BEST USA SOMMELIER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BEST USA SOMMELIER ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BEST USA SOMMELIER 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 BEST USA SOMMELIER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of BEST USA SOMMELIER ASSOCIATION?
- The 990-N for 2025 names Doug Frost.
- Who are the officers and directors of BEST USA SOMMELIER ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BEST USA SOMMELIER ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $110,798, expenses of $95,926 and total assets of $21,300 at year end.
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