NORTH AMERICAN SOMMELIER ASSOCIATION

EIN: 300684453 Community Improvement

TOPANGA, CA

Total Revenue
$99,820
Total Expenses
$104,798
Total Assets
$19,817
Net Assets
$22,490
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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
2010
Legal Domicile
CA
Principal Officer
DIEGO MERAVIGLIA
Phone
3233044525
Tax Period
2018-01-01 to 2018-12-31

NORTH AMERICAN SOMMELIER ASSOCIATION, founded in 2010, is a micro nonprofit in the Community Improvement sector that reported $100K in total revenue in fiscal year 2018.

Mission

TO PROVIDE TRAINING & EDUCATION FOR THE PROFESSION OF SOMMELIER

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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%)

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Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $470
Program Service Revenue $0
Investment Income $5
Other Revenue $99,345
TOTAL REVENUE $99,820

Expense Breakdown

Grants Paid $0
Salaries & Benefits $40,830
Fundraising Expenses $0
Other Expenses $63,968
TOTAL EXPENSES $104,798

Year-over-Year Comparison

2018 2017 Change
Revenue $99,820 $94,921 +0.1%
Expenses $104,798 $101,180 +0.0%
Net Income $-4,978 $-6,259 -0.2%
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

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Governance

Voting Members
4
Independent Members
2
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
2
$7,250
Total Directors
4
$7,250
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DIEGO MERAVIGLIA PRESIDENT 20.00
Officer Director
$7,250 $0 $7,250
IRINA PONOMARENKO CFO, SECRETARY 10.00
Officer Director
$0 $0 $0
CHRISTIAN BARION DIRECTOR 5.00
Director
$0 $0 $0
DINO MARONE DIRECTOR 5.00
Director
$0 $0 $0
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
2018 $99,820 $104,798 $19,817 $-4,978
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