WINE INSTITUTE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: WINE INSTITUTE (EIN 94-0987020)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-07-14
IRS object ID: 202001969349302740
Schema version: 2018v3.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-07-14T13:27:14-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	861065772	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DELOITTE TAX LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	555 MISSION STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	940987020	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WINE INSTITUTE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WINE	BusinessNameControlTxt
Phone	4155120151	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	425 MARKET STREET SUITE 1000	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVE HAYES	PersonNm
Person Title	DIR FINANCE	PersonTitleTxt
Phone	4155120151	PhoneNum
Signature	2020-07-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOAN S MCMAHON	PreparerPersonNm
PTIN	P00966494	PTIN
Phone	4157834000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	139.167.37.34	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-07-13	IPDt
IP Tm	21:40:29	IPTm
IP Timezone	US	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	D824A66D7664B16AB8234CF70CA46A94CF352B2A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-22 18:59:49Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	STEVE HAYES	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	425 MARKET STREET SUITE 1000	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$23,144,150	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WINEINSTITUTE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1934	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	ADVOCATES FOR THE CALIFORNIA WINE INDUSTRY	ActivityOrMissionDesc
Voting Members Governing Body	107	VotingMembersGoverningBodyCnt
Voting Members Independent	107	VotingMembersIndependentCnt
Total Employee	46	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$21,089,923	PYContributionsGrantsAmt
CY Contributions Grants	$20,997,395	CYContributionsGrantsAmt
PY Program Service Revenue	$1,230,420	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,041,922	CYProgramServiceRevenueAmt
PY Investment Income	$76,196	PYInvestmentIncomeAmt
CY Investment Income	$103,774	CYInvestmentIncomeAmt
PY Other Revenue	$2,267	PYOtherRevenueAmt
CY Other Revenue	$1,059	CYOtherRevenueAmt
PY Total Revenue	$22,398,806	PYTotalRevenueAmt
CY Total Revenue	$23,144,150	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,390,817	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,474,262	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,976,667	PYOtherExpensesAmt
CY Other Expenses	$14,487,544	CYOtherExpensesAmt
PY Total Expenses	$22,367,484	PYTotalExpensesAmt
CY Total Expenses	$22,961,806	CYTotalExpensesAmt
PY Revenues Less Expenses	$31,322	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$182,344	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,362,071	TotalAssetsBOYAmt
Total Assets EOY	$9,101,973	TotalAssetsEOYAmt
Total Liabilities BOY	$5,818,177	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,375,735	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,543,894	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,726,238	NetAssetsOrFundBalancesEOYAmt
Mission	DISSEMINATION OF WINE INDUSTRY INFORMATION TO MEMBERS AND PUBLIC. REPRESENTATION OF INDUSTRY IN LEGISLATIVE MATTERS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	DISSEMINATED WINE INDUSTRY INFORMATION TO MEMBERS AND PUBLIC.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PARTICIPATED IN US DEPARTMENT OF AGRICULTURE PROGRAM TO DEVELOP, MAINTAIN AND EXPAND COMMERCIAL EXPORT MARKETS FOR AGRICULTURAL PRODUCTS INCLUDING CALIFORNIA WINE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	REPRESENTED WINE INDUSTRY IN LEGISLATIVE MATTERS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	113	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	46	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	107	GoverningBodyVotingMembersCnt
Independent Voting Member	107	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MR STEVE HAYES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4155120151	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	WINE INSTITUTE425 MARKET ST	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (114 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
CHRISTOPHER D INDELICATO
CHAIRMAN, DIRECTOR-AT-LARGE	1.00	Yes (X)	Yes (X)	$0	$0	$0
HARRY H WETZEL
FIRST VICE CHAIRMAN, DIST. DIRECTOR	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN SUTTON
SECOND VICE CHAIRMAN, DAL	1.00	Yes (X)	Yes (X)	$0	$0	$0
SUZANNE GROTH
TREASURER, DISTRICT DIRECTOR	1.00	Yes (X)	Yes (X)	$0	$0	$0
RICK TIGNER
SECRETARY, DIRECTOR-AT-LARGE	1.00	Yes (X)	Yes (X)	$0	$0	$0
COREY BECK
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
GIANCARLO BIANCHETTI
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
JAMES E COLEMAN
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
CINDY L DEVRIES
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
MICHAEL DROBNICK
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
JOHN G FRANZIA
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
JOSEPH S FRANZIA
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
MATTHEW J GALLO
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
TOBIN A GINTER
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
SAM GLAETZER
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
PETER N LARSON
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
JAMES A O'MALLEY
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
ROBERT R TORKELSON
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
BRIAN J VOS
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
MICHAEL WALKER
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
CHRISTINE WENTE
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
JEFF WESSELKAMPER
DIRECTOR-AT-LARGE	1.00	Yes (X)		$0	$0	$0
KEN MINAMI
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVEN CHEN
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
NICHOLE MALEC
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
RODRIGO MATURANA
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
MATTHEW TOWERS
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
DANIEL J LEONARD
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEPHANIE GALLO
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS MIFSUD
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOLENE YEE
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIMOTHY BURGESS
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID PERATA
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
KEITH BAUMAN
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROGER J TRINCHERO
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANTHONY TORRES
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATIE JACKSON
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFFREY DUBIEL
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
TIFFANIE DE LIBERTY
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
AMY HOOPES
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
CAROLYN WASEM
ALTERNATE DIRECTOR	1.00	Yes (X)		$0	$0	$0
KAJ AHLMANN
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATIE WETZEL MURPHY
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
JULIE PEDRONCELLI ST JOHN
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVEN MACROSTIE
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
HUGH DAVIES
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
DENNIS CAKEBREAD
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
DELIA VIADER
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBIN BAGGETT
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
EARL R AULT
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
SCOTT SCHEID
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
FRANK OSTINI
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
GARY EBERLE
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
NICHOLAS MILLER
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
TARA GOMEZ
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
ALEXANDER T MCGEARY
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELISHEVA GUR-ARIEH
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID PHILLIPS
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVEN SCHAFER
DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
TRACEY HAWKINS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
LOUIS M FOPPIANO
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
CARMEN CASTALDI
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES DEBONIS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
DEBRA MATHY
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL REYNOLDS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL MAHER
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL HONIG
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL LEARY
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARKETTA FOURMEAUX
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
WILLIAM R COOPER
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAWRENCE LOHR
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAURA BOORAS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
GRETCHEN RODDICK
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
KAREN STEINWACHS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEPHEN TB MILLER
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
LINDA MCWILLIAMS
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE MILLIER
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
RANDALL LANGE
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
WILLIAM J NAKATA
ALT DISTRICT DIRECTOR	1.00	Yes (X)		$0	$0	$0
RAYMOND S CHADWICK
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
ARTHUR A CIOCCA
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
GREGORY J COLEMAN
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL E DOLAN III
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARGARET L DUCKHORN
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
FRED T FRANZIA
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOSEPH E GALLO
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBERT J GALLO
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN G GIUMARRA JR
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
DENNIS D GROTH
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARGIE M HEALY
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
GARY B HECK
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JASPER A INDELICATO
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID B KENT
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
THOMAS B KLEIN
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
WALTER T KLENZ
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEROME J LOHR
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVEN W LOHR
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICHARD L MAHER
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES H NIVEN
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
DIANNE S NURY
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
MS NURY
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFFREY B O'NEIL
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
BERTRAM E SILK
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
LOUIS BOB TRINCHERO
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
CAROLYN WENTE
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIC P WENTE
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
PHILIP R WENTE
EX-OFFICIO DIRECTOR	1.00	Yes (X)		$0	$0	$0
ROBERT P KOCH
PRESIDENT & CEO	35.00		Yes (X)	$1,801,004	$0	$57,932
STEVE HAYES
VP, FINANCE AND ADMINISTRA	35.00		Yes (X)	$197,350	$0	$28,999
NANCY LIGHT
VP, COMMUNICATIONS	35.00			$229,205	$0	$41,052	Yes (X)
STEVE GROSS
VP, STATE RELATIONS	35.00			$275,240	$0	$32,604	Yes (X)
TRACY GENESEN
CENTRAL COUNSEL	35.00			$262,013	$0	$30,001	Yes (X)
CHARLES JEFFERSON
VP FED RELATIONS/INTL PUBLIC POLICY	35.00			$283,750	$0	$48,708	Yes (X)
LINSEY GALLAGHER
VP INTERNATIONAL MARKETING	35.00			$242,829	$0	$16,303	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,291,391	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$255,599	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	25	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CALIFORNIANS FOR ACCOUNTABILITY AND TRAN
2350 KERNER BLVD	SAN RAFAEL	CA	94901	CONSULTANT	$150,000
JENNIFER BARRY DESIGN
229 TAMALPAIS ROAD	FAIRFAX	CA	94930	CONSULTANT	$135,457
BENSON MARKETING GROUP
2700 NAPA VALLEY CORPORATE DRIVE S	NAPA	CA	94558	CONSULTANT	$130,625
BGR GOVERNMENT AFFAIRS LLC
PO BOX 14416	WASHINGTON	DC	200444416	CONSULTANT	$120,000
BARG COFFIN LEWIS & TRAPP LLC
600 MONTGOMERY STREET STE 525	SF	CA	94111	CONSULTANT	$108,505

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Membership Dues	$14,232,355	MembershipDuesAmt
Government Grants	$6,765,040	GovernmentGrantsAmt
Total Contributions	$20,997,395	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRADE SHOWS	900099	$1,056,472	$1,056,472
MARKET PROGRAM FEE	900099	$985,450	$985,450

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,041,922	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$103,774	TotalRevenueColumnAmt
Exclusion	$103,774	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,059	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,059	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,059	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,144,150	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,042,981	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$103,774	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,053,804	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,296,637	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$212,346	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$536,191	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$375,284	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$96,735	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$1,146,544	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$34,599	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$301,170	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,029,664	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$644,617	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,636,111	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$33,841	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$70,519	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$61,492	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
MARKET ACCESS PROGRAM	$6,485,218
PUBLIC AFFAIRS & CONSUL	$2,129,462
ENVIRONMENTAL ISSUES	$396,909
MISCELLEANEOUS	$193,083

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$227,580	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,961,806	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,752,432	BOYAmt
EOY	$6,358,849	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,630,238	BOYAmt
EOY	$1,863,788	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$525,947	BOYAmt
EOY	$407,910	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$843,910	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$603,069	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$225,385	BOYAmt
EOY	$240,841	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$228,069	BOYAmt
EOY	$230,585	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,362,071	BOYAmt
EOY	$9,101,973	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,039,395	BOYAmt
EOY	$2,833,656	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$411,238	BOYAmt
EOY	$419,906	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,367,544	BOYAmt
EOY	$1,122,173	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,818,177	BOYAmt
EOY	$4,375,735	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,543,894	BOYAmt
EOY	$4,726,238	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,543,894	BOYAmt
EOY	$4,726,238	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,362,071	BOYAmt
EOY	$9,101,973	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$182,344	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$249,388	PoliticalExpendituresAmt
Internal Funds Contributed	$249,388	InternalFundsContributedAmt
Total Exempt Function Expend	$249,388	TotalExemptFunctionExpendAmt
Form1120 POL Filed	0	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIA PAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1201 J STREET SUITE 275	AddressLine1Txt
City	SACRAMENTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	958149813	ZIPCd

Field	Value	IRS element (for citing)
Paid Internal Funds	$249,388	PaidInternalFundsAmt

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (1)	AgreeCarryoverPriorYearInd
Dues Assessments	$14,232,355	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$1,873,908	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$15,959	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$1,889,867	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$1,993,412	AggregateReportedDuesNtcAmt
Taxable	-$103,545	TaxableAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	CALIFORNIA PAC - TAXPAYER MAKES CONTRIBUTION EACH YEAR. FUND IS ADMINISTERED BY A LEGAL FIRM IN SACRAMENTO, CA. PAC FUNDS CONTRIBUTE TO CANDIDATES OF BOTH PARTIES THAT ARE IN A POSITION TO AFFECT A POSITIVE INFLUENCE ON THE CALIFORNIA WINE INDUSTRY.	ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$843,910	InvestmentCostOrOtherBasisAmt
Depreciation	$603,069	DepreciationAmt
Book Value	$240,841	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$240,841	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEFERRED RENT	$413,227
DEFERRED COMPENSATION	$455,585
LINE OF CREDIT	$253,361

Field	Value	IRS element (for citing)
Total Liability	$1,122,173	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$23,144,150	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$23,144,150	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,144,150	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$22,961,805	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$22,961,805	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$22,961,805	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT P KOCH
PRESIDENT & CEO	$1,123,817	$0	$665,127	$0	$12,060	$0	$12,375	$0	$45,557	$0	$1,858,936	$0	$0	$0
STEVE HAYES
VP, FINANCE AND ADMINISTRA	$183,500	$0	$12,214	$0	$1,636	$0	$8,797	$0	$20,202	$0	$226,349	$0	$0	$0
NANCY LIGHT
VP, COMMUNICATIONS	$214,978	$0	$11,217	$0	$3,010	$0	$10,169	$0	$30,883	$0	$270,257	$0	$0	$0
STEVE GROSS
VP, STATE RELATIONS	$259,602	$0	$13,217	$0	$2,421	$0	$12,267	$0	$20,337	$0	$307,844	$0	$0	$0
TRACY GENESEN
CENTRAL COUNSEL	$247,500	$0	$12,217	$0	$2,296	$0	$0	$0	$30,001	$0	$292,014	$0	$0	$0
CHARLES JEFFERSON
VP FED RELATIONS/INTL PUBLIC POLICY	$266,438	$0	$15,723	$0	$1,589	$0	$12,375	$0	$36,333	$0	$332,458	$0	$0	$0
LINSEY GALLAGHER
VP INTERNATIONAL MARKETING	$231,867	$0	$10,217	$0	$745	$0	$10,884	$0	$5,419	$0	$259,132	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	THE FOLLOWING DIRECTORS HAVE FAMILY RELATIONSHIPS WITH OTHER DIRECTORS: JOHN FRANZIA, JOSEPH FRANZIA AND FRED FRANZIA ARE RELATED. MATTHEW GALLO, STEPHANIE GALLO, JOSEPH GALLO AND ROBERT GALLO ARE RELATED. CAROLYN WENTE, PHILIP WENTE, CHRISTINE WENTE, AND ERIC WENTE ARE RELATED. DIANNE NURY AND M.S. NURY ARE RELATED. JAMES COLEMAN AND GREGORY COLEMAN ARE RELATED. LAWRENCE LOHR, JEROME LOHR AND STEVEN LOHR ARE RELATED. BOB TRINCHERO AND ROGER TRINCHERO ARE RELATED. DENNIS GROTH AND SUZANNE GROTH ARE RELATED. JASPER INDELICATO AND CHRISTOPHER INDELICATO ARE RELATED. STEPHEN MILLER AND NICHOLAS MILLER ARE RELATED.
FORM 990, PART VI, SECTION A, LINE 6	WINE INSTITUTE IS COMPRISED OF MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	WINE INSTITUTE HAS MEMBERS WHO MAY ELECT ONE OF MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	A COPY OF THE FORM 990 WAS NOT PROVIDED TO THE GOVERNING BODY BEFORE IT WAS FILED. COPIES ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 12	NO CONFLICT OF INTEREST POLICY IS IN PLACE.
FORM 990, PART VI, SECTION B, LINE 15	IN ORDER TO DETERMINE COMPENSATION FOR THE CEO AND OTHER KEY EMPLOYEES, TAXPAYER ENGAGED TWO SEPARATE CONSULTING FIRMS TO COMPARE RELATED DATA IN SIMILAR ORGANIZATIONS. OFFICERS ARE NOT COMPENSATED.
FORM 990, PART VI, SECTION C, LINE 19	WINE INSTITUTE PROVIDES COPIES OF BY LAWS AND TAX RETURNS TO THE PUBLIC UPON REQUEST.
TANGIBLE PROPERTY REGULATIONS ELECTION STATEMENTS	SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION TAXPAYER IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER TREAS. REG. 1.263(A)-1(F) FOR ALL ELIGIBLE AMOUNTS PAID OR INCURRED DURING THE TAXABLE YEAR. SECTION 1.263(A)-3(N) CAPITALIZATION ELECTION TAXPAYER HEREBY ELECTS TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER TREAS. REG. 1.263(A)-3(N). THE COSTS WERE INCURRED DURING THE TAXABLE YEAR IN THE ELECTING TAXPAYER'S TRADE OR BUSINESS AND THE ELECTING TAXPAYER TREATS SUCH COSTS AS CAPITAL EXPENDITURES ON ITS BOOKS AND RECORDS.