Society of Medical Friends of Wine

Nonprofit profile at a glance

EIN
946088159
IRS 990-EZ coverage
2018–2025
Forms available
Form 990-EZ 2025
Location
San Rafael, CA, USA
Phone
4159026504
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$26,086
Expenses
$20,316
Assets
$30,048

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVID SCHWARTZ (President)

People named in this filing

  • ELIZABETH KASS (OFFICER)
  • JIM GALLAGHER (OFFICER)
  • MAYNARD JOHNSTON (OFFICER)

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

Education

What it reported doing in 2025

Quarterly dinner meetings, board of governors, tastings, operations

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.5%; rating input score 56
  • Program expense ratio: 72.5%; rating input score 72

Transparency & Controls

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

Sustainability

  • Operating margin: 22.1%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.48; rating input score 58; 58th 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: -20.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -10.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 56.5% of revenue deployed · 72.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2018 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.