WINE AND SPIRITS WHOLESALERS OF MA C/O STEPHEN MILLER (EIN 042195367) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1940

Legal Domicile

Principal Officer

LOUIS CASSIS

Phone

6179464600

Tax Period

2024-04-01 to 2025-03-31

WINE AND SPIRITS WHOLESALERS OF MA C/O STEPHEN MILLER, founded in 1940, is a small nonprofit that reported $748K in total revenue in fiscal year 2024. Revenue surged 35% from the prior year, signaling strong growth momentum.

Mission

WINE & SPIRITS WHOLESALERS OF MASSACHUSETTS MISSION IS TO PROVIDE SOUND ANDEQUITABLE LEGISLATIVE AND ADMINISTRATIVE MEASURES UNDER WHICH ALCHOLICBEVERAGES ARE SOLD.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $747,733

Investment Income $0

Other Revenue $0

TOTAL REVENUE $747,733

Expense Breakdown

Grants Paid $0

Salaries & Benefits $360,901

Fundraising Expenses $0

Other Expenses $371,460

TOTAL EXPENSES $732,361

Year-over-Year Comparison

	2024	2023	Change
Revenue	$747,733	$555,104	+0.3%
Expenses	$732,361	$564,052	+0.3%
Net Income	$15,372	$-8,948	-2.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$34,033

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN MILLER	PRESIDENT	40.00	Officer	$34,033	$0	$34,033
LOUIS A CASSIS	PRESIDENT	40.00		$311,535	$0	$311,535

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$747,733	$732,361	$49,210	$15,372
2024	$555,104	$564,052	$33,838	$-8,948
2023	$498,109	$506,491	$42,786	$-8,382
2022	$539,597	$543,777	$51,168	$-4,180
2021	$553,379	$550,976	$55,348	$2,403
2020	$530,887	$495,451	$52,945	$35,436
2019	$489,189	$502,650	$17,509	$-13,461

WINE AND SPIRITS WHOLESALERS OF MA C/O STEPHEN MILLER