Nonprofit · EIN 85-2207354
WHISKEY EDUCATION FOUNDATION
Tax-exempt · SAN JOSE, CA 95136
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $134,120 | $146,500 | -$12,380 | $13,753 | – | $13,753 |
| December 31, 2024 | 990-EZ | $191,487 | $217,465 | -$25,978 | $26,133 | – | $26,133 |
| December 31, 2023 | 990-EZ | $161,198 | $145,496 | $15,702 | $52,111 | – | $52,111 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $134,120
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,323
- Occupancy
- $7,500
- Other expenses
- $136,677
- Program services (functional)
- $67,000
Balance sheet and other
- Total assets, start of year
- $26,133
- Total assets, end of year
- $13,753
- Total liabilities, end of year
- –
- Net assets, end of year
- $13,753
- Cash, savings and investments
- $13,753
- Gross receipts
- $134,120
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 |
|---|---|---|---|
| Ted Sloniker | Secretary, Treasurer | 2 | $0 |
| Douglas Smith | Chief Executive Officer | 20 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ted Sloniker | Secretary, Treasurer | 2 | $0 |
| Douglas Smith | Chief Executive Officer | 20 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Douglas Smith | Chief Executive Officer | 20 | $0 |
| Ted Sloniker | Secretary, Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 168 PARK BOLTON PL, SAN JOSE, CA 95136-2512
- In care of
- % DOUGLAS SMITH
- Mailing address (990-N for 2021)
- 168 Park Bolton Pl, San Jose CA 95136
- Principal officer (990-N for 2021)
- Douglas Smith, 168 Park Bolton Pl, San Jose CA 95136
- Signed the 990-EZ
- Douglas Smith, Chief Executive Officer
- Phone
- (408) 799-6242
- Website
- whiskyedu.org
California records
California keeps its own records of charities and corporations. Search them by EIN 85-2207354 or by the name WHISKEY EDUCATION FOUNDATION.
- 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
To provide public education related to whiskey and distilled spirits, including responsible alcohol consumption, sensory evaluation, production methods, hospitality education, and consumer awareness through educational tastings, seminars, workshops, judging programs, and community events.
Program accomplishments
- Product evaluation and rankings for as marketing material and product improvement for producersExpenses $20,000
- Education Events and Seminars for hospitality industry and consumers, teaching whiskey production, flavor profiles, sensory evaluation, responsible alcohol consumption, dangers of alcoholExpenses $47,000
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-2207354
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F21)
- Assets (IRS master file)
- $13,753
- Income (IRS master file)
- $134,120
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $134,120 | $146,500 | $13,753 | IRS |
| 990-EZ | December 2024 | $191,487 | $217,465 | $26,133 | XML |
| 990-EZ | December 2023 | $161,198 | $145,496 | $52,111 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Douglas Smith | December 31, 2021 | ≤ $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 85-2207354).
Questions about WHISKEY EDUCATION FOUNDATION
- What is the EIN of WHISKEY EDUCATION FOUNDATION?
- The employer identification number (EIN) of WHISKEY EDUCATION FOUNDATION is 85-2207354.
- Is WHISKEY EDUCATION FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to WHISKEY EDUCATION FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHISKEY EDUCATION FOUNDATION 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 WHISKEY EDUCATION FOUNDATION 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 WHISKEY EDUCATION FOUNDATION 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 WHISKEY EDUCATION FOUNDATION?
- The 990-N for 2021 names Douglas Smith.
- Who are the officers and directors of WHISKEY EDUCATION FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does WHISKEY EDUCATION FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $134,120, expenses of $146,500 and total assets of $13,753 at year end.
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