BUSA Educational Foundation Inc

Nonprofit profile at a glance

EIN
873200890
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Hermann, MO, USA
Phone
3142592063
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Foundations

Reported finances

Revenue
$75,667
Expenses
$52,389
Assets
$104,225

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • JiaMin Dierberg (President)

People named in this filing

  • JiaMin Dierberg (President)
  • Lisa Merenda (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Suppport aspriring sommeliers

What it reported doing in 2025

Provided financial support to aspiring sommeliers

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 100
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 92.6%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 30.8%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.99; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 64.3% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -19.6% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 92.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.