Nonprofit · EIN 68-0398505
COURT OF MASTER SOMMELIERS AMERICAS
Tax-exempt · SANTA BARBARA, CA 93109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,584,872 | $4,161,107 | $423,765 | $4,771,274 | $1,098,069 | $3,673,205 |
| December 31, 2024 | 990 | $4,221,143 | $3,923,322 | $297,821 | $3,743,650 | $786,028 | $2,957,622 |
| December 31, 2023 | 990 | $4,598,871 | $3,923,323 | $675,548 | $3,266,253 | $782,881 | $2,483,372 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,412,534
- Investment income
- $162,672
- Royalties
- $9,666
- Other revenue
- $9,666
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,102,199
- Salaries, compensation and benefits (total)
- $1,314,669
- Professional fundraising fees
- $0
- Legal fees
- $143,817
- Accounting fees
- $39,454
- Occupancy
- $381,562
- Travel
- $505,147
- Depreciation
- $75,629
- Program services (functional)
- $3,189,962
- Management and general (functional)
- $842,066
Balance sheet and other
- Total assets, start of year
- $3,743,650
- Total assets, end of year
- $4,771,274
- Total liabilities, end of year
- $1,098,069
- Net assets, end of year
- $3,673,205
- Land, buildings and equipment
- $7,433
- Publicly traded securities
- $3,696,167
- Gross receipts
- $4,584,872
- Employees
- 8
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Theobald | Executive Director | 45 | $264,680 |
| Kathleen Lewis | Director of Operations | 45 | $180,108 |
| Shayn Bjornholm | Examination Director | 45 | $174,099 |
| Melissa Monosoff | Education Director | 45 | $150,240 |
| Keith Goldston | Instructor | 0 | $28,875 |
| Rob Bigelow | Instructor | 0 | $21,500 |
| Timothy R Gaiser | Instructor | 0 | $14,250 |
| Chris Bates | Director Trustee or director | 2 | $13,250 |
| Thomas Price | Director Trustee or director | 2 | $10,625 |
| Laura DePasquale | Instructor | 0 | $10,500 |
| David Yoshida | Vice Chairman Trustee or director | 2 | $9,000 |
| Rebecca Fineman | Director Trustee or director | 2 | $4,475 |
| Robert Jones | Director Trustee or director | 2 | $4,100 |
| Chris Tanghe | Director Trustee or director | 2 | $3,250 |
| Vincent Morrow | Director Trustee or director | 2 | $2,750 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Meagher | Chairman Trustee or director | 2 | $2,625 |
| Mia Van de Water | Director Trustee or director | 2 | $1,875 |
| Gillian Ballance | Director Trustee or director | 2 | $750 |
| Brett Zimmerman | Treasurer Trustee or director | 2 | $750 |
990 for the year ended December 31, 2024: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Theobald | Executive Director | 45 | $256,320 |
| Kathleen Lewis | Director of Operations | 45 | $179,895 |
| Shayn Bjornholm | Examination Director | 45 | $175,663 |
| Melissa Monosoff | Education Director | 45 | $151,981 |
| Rob Bigelow | Instructor | 0 | $25,875 |
| Keith Goldston | Instructor | 0 | $25,125 |
| Laura DePasquale | Instructor | 0 | $12,250 |
| Timothy R Gaiser | Instructor | 0 | $12,000 |
| Chris Bates | Director Trustee or director | 2 | $10,625 |
| David Yoshida | Vice Chairman Trustee or director | 2 | $9,600 |
| Josh Nadel | Director Trustee or director | 2 | $7,625 |
| Mia Van de Water | Director Trustee or director | 2 | $6,125 |
| Patrick Okubo | Director Trustee or director | 2 | $4,750 |
| Robert Jones | Director Trustee or director | 2 | $4,600 |
| Vincent Morrow | Director Trustee or director | 2 | $4,500 |
| Gillian Ballance | Director Trustee or director | 2 | $4,250 |
| Chris Tanghe | Director Trustee or director | 2 | $4,000 |
| Michael Meagher | Chairman Trustee or director | 2 | $2,125 |
| Brett Zimmerman | Treasurer Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 19 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Julie Theobald | Executive Director | 45 | $211,250 |
| Kathleen Lewis | Director of Operat | 45 | $153,824 |
| Melissa Monosoff | Education Director | 45 | $142,983 |
| Shayn Bjornholm | Examination Dir | 45 | $141,847 |
| Keith Goldston | Instructor | 0 | $24,500 |
| Rob Bigelow | Instructor | 0 | $13,375 |
| Chris Tanghe | Director Trustee or director | 2 | $12,500 |
| Laura DePasquale | Instructor | 0 | $10,750 |
| Brahm Callahan | Director Trustee or director | 2 | $9,000 |
| David Yoshida | Director Trustee or director | 2 | $7,250 |
| Patrick Okubo | Director Trustee or director | 2 | $7,073 |
| Vincent Morrow | Director Trustee or director | 2 | $6,000 |
| Chris Bates | Director Trustee or director | 2 | $5,750 |
| Josh Nadel | Director Trustee or director | 2 | $5,000 |
| Michael Meagher | Chairman Trustee or director | 2 | $4,250 |
| Mia Van de Water | Director Trustee or director | 2 | $4,200 |
| Eric Entrikin | Instructor | 0 | $4,000 |
| Emily Wines | Vice Chairman Trustee or director | 2 | $0 |
| Brett Zimmerman | Treasurer Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 223 REEF CT, SANTA BARBARA, CA 93109-3928
- In care of
- % KATHLEEN LEWIS
- Signed the 990
- Julie C Theobald, Executive Director
- Phone
- (707) 255-5056
- Website
- WWW.MASTERSOMMELIERS.ORG
- Return prepared by
- BENSON PIOMBO & COMPANY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0398505 or by the name COURT OF MASTER SOMMELIERS AMERICAS.
- 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
The organization's most significant activity is the education of service industry professionals about wine and wine service.
Program accomplishments
- Conduct education courses on four levels leading to Master Sommelier degree.Expenses $3,189,962 · revenue $4,573,945
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 68-0398505
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,771,274
- Income (IRS master file)
- $4,584,872
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,584,872 | $4,161,107 | $4,771,274 | XML |
| 990 | December 2024 | $4,221,143 | $3,923,322 | $3,743,650 | XML |
| 990 | December 2023 | $4,598,871 | $3,923,323 | $3,266,253 | XML |
| 990 | December 2022 | $4,113,960 | $3,619,923 | $2,648,938 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 68-0398505).
Questions about COURT OF MASTER SOMMELIERS AMERICAS
- What is the EIN of COURT OF MASTER SOMMELIERS AMERICAS?
- The employer identification number (EIN) of COURT OF MASTER SOMMELIERS AMERICAS is 68-0398505.
- Is COURT OF MASTER SOMMELIERS AMERICAS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to COURT OF MASTER SOMMELIERS AMERICAS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COURT OF MASTER SOMMELIERS AMERICAS 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 COURT OF MASTER SOMMELIERS AMERICAS 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 COURT OF MASTER SOMMELIERS AMERICAS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of COURT OF MASTER SOMMELIERS AMERICAS?
- The 990 for the year ended December 31, 2025 lists 19 people; 19 received compensation from the organization, the highest $264,680 (Julie Theobald, Executive Director).
- How much revenue does COURT OF MASTER SOMMELIERS AMERICAS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,584,872, expenses of $4,161,107 and total assets of $4,771,274 at year end.
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