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        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>500060</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>500060</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>7501</CashDeemedCharitableAmt>
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        <TotalTaxAmt>0</TotalTaxAmt>
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        <DistributableBeforeDedAmt>24628</DistributableBeforeDedAmt>
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        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>762680</QualifyingDistributionsAmt>
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        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
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        <ExcessDistributionCyovYr4Amt>1138821</ExcessDistributionCyovYr4Amt>
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        <ExcessDistributionCyovYr2Amt>551657</ExcessDistributionCyovYr2Amt>
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        <TotalExcessDistributionCyovAmt>5207811</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>762680</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
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        <RemainingDistriFromCorpusAmt>738052</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>5945863</TotalCorpusAmt>
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        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
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        <ExcessDistriCyovToNextYrAmt>4790395</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>1138821</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>1516604</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>551657</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>845261</ExcessFromYear1Amt>
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      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <TotalGrantOrContriPdDurYrAmt>0</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>APP FEES</Desc>
          <RelatedOrExemptFunctionIncmAmt>377311</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <GrossProfitLossSlsOfInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>2512354</RelatedOrExemptFunctionIncmAmt>
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        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>0</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>2889665</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>2889665</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>APP FEES - THE ORGANIZATION CHARGES RENEWALS TO OFFER COURSES, ADMIN FEES, UNUSED PAPER FEES, AND INTEREST FEES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>10</LineNumberTxt>
          <RelationshipStatementTxt>DIGITAL EDUCATION, MATERIAL SALES AND EXAM SERVICES - THE ORGANIZATION CHARGES STUDENTS FOR SERVICES. THESE SERVICES HELP THE ORGANIZATION MEET ITS MISSION OF PROVIDING BEST-IN-CLASS EDUCATION AND QUALIFICATIONS TO THE WORLD'S WINE AND SPIRITS PROFESSIONALS AND ENTHUSIASTS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>1</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <TransferScheduleDetail>
          <LineNumberTxt>1b(4)</LineNumberTxt>
          <InvolvedAmt>3228319</InvolvedAmt>
          <NoncharitableExemptOrgName>
            <BusinessNameLine1Txt>WINE &amp; SPIRIT EDUCATION TRUST (WSET UK)</BusinessNameLine1Txt>
          </NoncharitableExemptOrgName>
          <TransfersTransAndShrArrngmDesc>WINE &amp; SPIRIT EDUCATION TRUST AMERICA, INC. PAID COMMISSIONS OF $3,228,319 ON SALES TO THE WINE &amp; SPIRIT EDUCATION TRUST.</TransfersTransAndShrArrngmDesc>
        </TransferScheduleDetail>
        <RelationshipsNonchrtblEOInd>1</RelationshipsNonchrtblEOInd>
        <RelationshipScheduleDetail>
          <OrganizationBusinessName>
            <BusinessNameLine1Txt>WINE &amp; SPIRIT EDUCATION TRUST (WSET UK)</BusinessNameLine1Txt>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C) OTHER</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>RELATED PARTY THROUGH COMMON BOARD</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING SERVICES</CategoryTxt>
        <Amt>31765</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>31765</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <BOYBookValueAmt>6477</BOYBookValueAmt>
        <EOYBookValueAmt>6477</EOYBookValueAmt>
        <EOYFMVAmt>6477</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>779</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>779</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD MERCHANT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>118242</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>76</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>118167</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MARKETING</Desc>
        <RevenueAndExpensesPerBooksAmt>5112</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5112</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>34672</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>8221</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>26451</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OPERATIONS</Desc>
        <RevenueAndExpensesPerBooksAmt>19250</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>16212</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3871</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>5296</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2406</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2890</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OTHER FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>22692</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>22692</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROCESSING FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>58191</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>45192</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>12999</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EVENTS</Desc>
        <RevenueAndExpensesPerBooksAmt>2193</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2193</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>APP FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>377311</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>377311</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherLiabilitiesSchedule documentId="RetDoc2065700001">
      <OtherLiabilitiesDetail>
        <Desc>DUE TO RELATED PARTY</Desc>
        <BOYBookValueAmt>915006</BOYBookValueAmt>
        <EOYBookValueAmt>1000180</EOYBookValueAmt>
      </OtherLiabilitiesDetail>
    </OtherLiabilitiesSchedule>
  </ReturnData>
</Return>