Nonprofit · EIN 94-1284667
WINE & SPIRITS WHOLESALERS OF CALIFORNIA
Tax-exempt · CARMICHAEL, CA 95608
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $293,025 | $315,363 | -$22,338 | $84,466 | $0 | $84,466 |
| December 31, 2023 | 990 | $293,028 | $269,427 | $23,601 | $106,804 | $0 | $106,804 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $293,025
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $45,000
- Salaries, compensation and benefits (total)
- $48,572
- Professional fundraising fees
- $0
- Legal fees
- $108,489
- Accounting fees
- $8,000
- Program services (functional)
- $145,978
- Management and general (functional)
- $169,385
Balance sheet and other
- Total assets, start of year
- $106,804
- Total assets, end of year
- $84,466
- Total liabilities, end of year
- $0
- Net assets, end of year
- $84,466
- Net assets without donor restrictions
- $84,466
- Gross receipts
- $293,025
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1955
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANUEL R ESPINOZA | PRESIDENT/CEO Officer | 15 | $45,000 |
| BRYAN BOECK | SECRETARY/DIRECTOR Trustee or director, Officer | 2 | $0 |
| ALAN STEEN | CFO/DIRECTOR Trustee or director, Officer | 2 | $0 |
| VERNON O UNDERWOOD-LEFT ON 22124 | SECRETARY/DIRECTOR Trustee or director, Officer | 2 | $0 |
| LARRY CHAPLIN-LEFT ON 22124 | CFO/DIRECTOR Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MANUEL R ESPINOZA | PRESIDENT/CEO Officer | 15 | $45,000 |
| VERNON O UNDERWOOD | SECRETARY/DIRECTOR Trustee or director, Officer | 2 | $0 |
| LARRY CHAPLIN | CFO/DIRECTOR Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 4059 CRABTREE CT, CARMICHAEL, CA 95608-2015
- Principal officer (990 for 2024)
- MANUEL R ESPINOZA
- Signed the 990
- MANUEL R ESPINOZA, PRESIDENT/CEO
- Phone
- (916) 944-1470
- Return prepared by
- LINDQUIST VON HUSEN & JOYCE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1284667 or by the name WINE & SPIRITS WHOLESALERS OF CALIFORNIA.
- 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 PROMOTE AND IMPLEMENT EDUCATIONAL PROGRAMS AND LEGISLATION WITH RESPECT TO ISSUES RELATED TO ALCOHOLIC BEVERAGES IN THE STATE OF CALIFORNIA.
Program accomplishments
- ADVOCACY TO PROTECT THE INTERESTS OF MEMBERS OF THE ORGANIZATION.Expenses $145,978 · revenue $293,025
- MANAGEMENT FEES
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 | Not 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
- 94-1284667
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $84,466
- Income (IRS master file)
- $293,025
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $293,025 | $315,363 | $84,466 | XML |
| 990 | December 2023 | $293,028 | $269,427 | $106,804 | XML |
| 990 | December 2022 | $249,050 | $278,363 | $83,203 | 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 94-1284667).
Questions about WINE & SPIRITS WHOLESALERS OF CALIFORNIA
- What is the EIN of WINE & SPIRITS WHOLESALERS OF CALIFORNIA?
- The employer identification number (EIN) of WINE & SPIRITS WHOLESALERS OF CALIFORNIA is 94-1284667.
- Is WINE & SPIRITS WHOLESALERS OF CALIFORNIA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1958.
- Are donations to WINE & SPIRITS WHOLESALERS OF CALIFORNIA tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WINE & SPIRITS WHOLESALERS OF CALIFORNIA 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 WINE & SPIRITS WHOLESALERS OF CALIFORNIA due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINE & SPIRITS WHOLESALERS OF CALIFORNIA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WINE & SPIRITS WHOLESALERS OF CALIFORNIA?
- The 990 for the year ended December 31, 2024 names MANUEL R ESPINOZA.
- Who are the officers and directors of WINE & SPIRITS WHOLESALERS OF CALIFORNIA?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $45,000 (MANUEL R ESPINOZA, PRESIDENT/CEO).
- How much revenue does WINE & SPIRITS WHOLESALERS OF CALIFORNIA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $293,025, expenses of $315,363 and total assets of $84,466 at year end.
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