2025-08-26T00:24:58-07:00 2024-12-31 942673690 BENSON PIOMBO & COMPANY LLP 255 SIR FRANCIS DRAKE BLVD SAN ANSELMO CA 94960 990 2024-01-01 680398505 Court of Master Sommeliers Americas Julie C Theobald Executive Director COUR 7072555056 315 Meigs Road Suite A-302 Santa Barbara CA 93109 Julie C Theobald Executive Director 2025-08-25 true true Bernard E Benson CPA P00313504 4159242292 2024 2025-03-06 01:10:19Z 315 Meigs Road Suite A-302 Santa Barbara CA 93109 4221143 false X WWW.MASTERSOMMELIERS.ORG X CA The organization's most significant activity is the education of service industry professionals about wine and wine service. 15 15 7 0 0 4417823 4087765 162659 122083 18389 11295 4598871 4221143 31000 22425 0 1148671 1170240 0 0 2743652 2730657 3923323 3923322 675548 297821 3266253 3743650 782881 786028 2483372 2957622 The organization's most significant activity is the education of service industry professionals about wine and wine service. false false 3059834 22425 4204995 Conduct education courses on four levels leading to Master Sommelier degree. 3059834 false false false false false false false false false true false false false true false false false false false false false false false false false false true false true false false false false false false false false false false false false false false true 103 0 true 7 true false false false false false false false false X 15 15 false false false false true true true true true false false false true false false true false true false false CA X Kathleen Lewis 7072555056 223 Reef Court Santa Barbara CA 93109 Julie Theobald Executive Director 45.00 0.00 256320 0 0 Kathleen Lewis Director of Operations 45.00 0.00 179895 0 0 Shayn Bjornholm Examination Director 45.00 0.00 175663 0 0 Melissa Monosoff Education Director 45.00 0.00 151981 0 0 Rob Bigelow Instructor 0.00 0.00 25875 0 0 Keith Goldston Instructor 0.00 0.00 25125 0 0 Laura DePasquale Instructor 0.00 0.00 12250 0 0 Timothy R Gaiser Instructor 0.00 0.00 12000 0 0 Chris Bates Director 2.00 0.00 X 10625 0 0 David Yoshida Vice Chairman 2.00 0.00 X 9600 0 0 Josh Nadel Director 2.00 0.00 X 7625 0 0 Mia Van de Water Director 2.00 0.00 X 6125 0 0 Patrick Okubo Director 2.00 0.00 X 4750 0 0 Robert Jones Director 2.00 0.00 X 4600 0 0 Vincent Morrow Director 2.00 0.00 X 4500 0 0 Gillian Ballance Director 2.00 0.00 X 4250 0 0 Chris Tanghe Director 2.00 0.00 X 4000 0 0 Michael Meagher Chairman 2.00 0.00 X 2125 0 0 Brett Zimmerman Treasurer 2.00 0.00 X 0 0 0 897309 4 true true false 0 0 Instructional Courses 611430 4071615 4071615 Membership Dues & Assessments 16150 16150 4087765 122083 122083 0 11295 11295 0 0 0 0 0 0 4221143 4071615 149528 22425 22425 0 0 0 987618 654880 280663 0 0 0 115718 81003 34715 66904 46833 20071 0 100207 70145 30062 13759 9631 4128 0 0 40378 28265 12113 0 67971 47580 20391 1579 1105 474 8320 5824 2496 0 464018 464018 483462 483462 0 0 4136 2895 1241 0 52869 22092 15464 6628 Supplies 436934 305854 131080 Instructors 409507 409507 Meals & Entertainment 208294 145806 62488 Outside Services 170782 119547 51235 246349 145589 100760 3923322 3059833 758545 0 308207 408952 391767 140309 0 158064 175601 0 0 0 12819 14450 63778 81470 78323 65705 18843 12618 2148348 2657941 0 0 164425 252309 2 0 3266253 3743650 219586 295405 413295 340623 150000 150000 782881 786028 X 2483372 2957622 2483372 2957622 3266253 3743650 297821 176429 X false false false 78323 65705 12618 12618 SBA Loan - EIDL 150000 150000 false Somm Foundation 4225 Solano Ave Ste 759 Napa CA 94558 593770368 501(c)(3) 22425 0 Education support 1 0 false false false Julie Theobald Executive Director 202800 53520 256320 Kathleen Lewis Director of Operations 152169 27726 179895 Keith Goldston Instructor 25125 25125 Laura DePasquale Instructor 12250 12250 Melissa Monosoff Education Director 138649 13332 151981 Rob Bigelow Instructor 25875 25875 Shayn Bjornholm Examination Director 147093 28570 175663 Timothy R Gaiser Instructor 12000 12000 Form 990, Part VI, Section B, Line 11b The governing body delegates the review of Form 990 to one board member who is familiar with Form 990. That board member signs Form 990 on behalf of the organization. Form 990, Part VI, Section B, Line 15a The board reviews benchmarking data to determine the compensation for the executieve director. Form 990, Part VI, Section C, Line 19 If a request is made of the organization, it will consider making its governing document, conflict of interest policy, and financial statements available to the public.