2018-11-14T12:42:34-07:00 2017-12-31 990 2017-01-01 366103388 The National Restaurant Association Educational Foundation NATI 8004245156 2055 L Street NW Suite 702 Washington DC 200364957 MARVIN IRBY CFO 3126515778 2018-11-14 38.98.152.254 2017 2019-02-21 02:37:17Z Dawn Sweeney 2055 L Street NW Suite 702 Washington DC 20036 22720887 0 X www.nraef.org X 1952 IL The Foundation's mission is to serve as a philanthropic foundation of the National Restaurant Association to enhance the restaurant and foodservice industry's service to the public through education, community engagement and promotion of career opportunities. 35 35 22 35 0 0 4373705 4941975 342627 2310435 467586 793155 4196764 4404536 9380682 12450101 2003070 2007598 0 0 1984041 3034446 0 0 1674358 4868432 6178505 8855543 11220549 525139 1229552 26751535 29649046 1270884 1551941 25480651 28097105 As the philanthropic foundation of the National Restaurant Association, we enhance the industry's service to the public through education, community engagement and promotion of career opportunities. 0 0 6706244 1938098 238375 The NRAEF provides grants and scholarships to students and teachers in the foodservice industry. The NRAEF is the philanthropic foundation of the National Restaurant Association and exists to enhance the restaurant industry's service to the public. NRAEF's ProStart serves about 140,000 students at over 1,800 high schools in 50 states, Guam and U.S. military bases. Additionally, the NRAEF awards scholarships to students and educators to provide continued industry education. Since 1997, the NRAEF has awarded more than $18 million in scholarships. 250061 69500 0 National Restaurant Association Educational Foundation's annual industry awards: The Faces of Diversity American Dream Award annually honors individuals who embody the American Dream, and have achieved success through perseverance and determination. The Restaurant Neighbor Award celebrates and highlights the outstanding charitable service performed by restaurant operators. The award promotes restaurants' roles as cornerstones of their communities, and highlights their efforts to improve quality of life. 314075 0 0 The NRAEF provides educational opportunities for members of the United States Armed Forces serving in hospitality assignments and provides assistance to those members of the United States Armed Forces who have an interest in pursuing career opportunities in the hospitality industry upon their departure from military service. 1342700 0 2072060 NRAEF and the American Hotel & Lodging Association, are entered into a contract with the Department of Labor to create and implement a registered apprenticeship initiative for the restaurant and hospitality industries. The program will provide a definitive pathway to equip individuals with the knowledge, skills and confidence to advance to management-level positions. 1342700 0 2072060 8613080 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 97 0 1 22 1 0 0 0 0 0 1 1 0 0 0 0 X 35 35 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X Jill Noble 3126515778 233 S Wacker Drive Suite 3600 Chicago IL 60606 Gregory Hamer Chair 5 2 X X 0 0 0 Sam Facchini Vice Chair 5.00 2 X X 0 0 0 Geoff Hill Treasurer 5 2 X X 0 0 0 Susan Adzick Trustee 2 0 X 0 0 0 Doug Allison Trustee 2 0 X 0 0 0 Victor Allred Trustee 2 2 X 0 0 0 Lorna Donatone Trustee 2 0 X 0 0 0 Shaun Beard Trustee 2 0 X 0 0 0 Robert Black Trustee 2 0 X 0 0 0 Richard Brennan Trustee 2 2 X 0 0 0 Jerald Chesser Trustee 2 0 X 0 0 0 Tommy Cvitanovich Trustee 2 2 X 0 0 0 Jeffery Davis Trustee 2 10 X 0 0 0 Jessica Dunker Trustee 2 0 X 0 0 0 John Eastman Trustee 2 0 X 0 0 0 George Ebinger Trustee 2 2 X 0 0 0 Joseph Essa Trustee 2 10 X 0 0 0 Marilouise Halvorsen Trustee 2 0 X 0 0 0 Stan Harris Trustee 2 2 X 0 0 0 Philip Hickey Trustee 2 2 X 0 0 0 Roy Jackson Trustee 2 2 X 0 0 0 Emily Knight Trustee 2 0 X 0 0 0 William Kohl Trustee 2 2 X 0 0 0 Rosalyn Mallet Trustee 2 2 X 0 0 0 Ivan Matsunaga Trustee 2 2 X 0 0 0 Stephen Pattison Trustee 2 0 X 0 0 0 Melvin Rodrigue Trustee 2 2 X 0 0 0 Timothy Ryan Trustee 2 2 X 0 0 0 Kevin Settles Trustee 2 2 X 0 0 0 Louis Sewell Trustee 2 0 X 0 0 0 Sally Smith Trustee 2 2 X 0 0 0 Scott Sonnemaker Trustee 2 0 X 0 0 0 Jay Stieber Trustee 2 15 X 0 0 0 Joseph Taylor Trustee 2 2 X 0 0 0 Kent Walrack Trustee 2 2 X 0 0 0 Dawn M Sweeney President and CEO 8 32 X 0 3315576 1886454 Marvin F Irby Chief Financial Officer 8 32 X 0 764353 367973 Robert A Gifford Executive Vice President 30 10 X 478921 87186 247711 Michelle A McCarthy VP, Development (until 3/21/17) 40 0 X 249808 0 9332 Gordon D Lambourne VP, Communications 40 0 X 188981 0 33277 Wendi Safstrom VP, Programs & Administration 40 0 X 146507 0 13460 John Shortt Director, Program Development 40 0 X 141548 0 25583 Alyssa M Prince Director, Community Relations & Events 40 0 X 119840 0 50495 Monica Miller Director, ProStart Program 40 0 X 118027 0 2321 Allison Rhyne Director, Development 40 0 X 111451 0 32543 1555083 4167115 2669149 10 0 1 0 Pebble Beach Resorts PO Box 1418 Pebble Beach CA 93953 Golf Event Services 428963 Embassy Suites 5055 International Blvd North Charleston SC 29418 National Prostart Services 371277 Hilton 4649 Paysphere Circle Chicago IL 60674 Apprenticeship Services 250000 Westat Inc PO Box 1004 Rockville MD 20850 Consulting 210745 American Hotel & Lodging Association 1250 Eye Street NW Suite 1100 Washington DC 20005 Consulting 204262 11 0 0 812400 100000 0 4029575 167602 4941975 Program DOL Contract 611710 2072060 2072060 0 0 Program Event Registrations 611710 238375 238375 0 0 0 0 0 0 2310435 480704 0 0 480704 0 0 0 0 4662373 0 0 4662373 0 0 10012700 0 9700249 0 312451 0 312451 0 0 312451 312700 812400 570537 -257837 0 -257837 0 12450101 2310435 0 5197691 X 1283348 1283348 724250 724250 0 0 0 0 877148 556011 56590 264547 0 0 0 0 1282865 813190 82765 386910 0 0 0 0 711548 345811 43413 322324 162885 103250 10509 49126 12869 0 12869 0 70857 25288 45569 29286 0 29286 0 0 0 0 0 0 0 116262 0 116262 0 2692361 2616406 0 75955 49020 48125 0 895 200081 106292 66878 26911 0 0 0 0 0 0 0 0 80974 0 80974 0 407769 256866 57675 93228 0 0 0 0 1308208 1081099 214658 12451 0 0 0 0 0 0 0 0 298426 208898 59685 29843 0 0 0 0 Shared Service 886000 435913 39865 410222 Service/Maintenance 18407 348 16113 1946 Bad Debt 7985 7985 0 0 0 0 0 0 11220549 8613080 933111 1674358 828670 1362608 57415 57473 4697395 4757763 0 220437 269304 264340 4507988 1605930 3153084 2902058 17730231 19896369 15436 187998 26751535 29649046 615540 1088841 351000 139500 182775 323600 121569 0 1270884 1551941 X 9945463 10827356 6093351 7500412 9441837 9769337 25480651 28097105 26751535 29649046 1229552 1386902 0 0 0 0 X 0 1 X 1 0 X X X 1 National Restaurant Association 361525480 10 1 0 0 1 0 0 4803564 4277572 5396449 4635807 4941975 24055367 4803564 4277572 5396449 4635807 4941975 24055367 4883884 19171483 3882223 4462784 4543654 4862309 5143077 22894047 46949414 3333805 0.40834 0.443 X 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Schedule A, Part IV, Section A, Line 3b The National Restaurant Association provides its IRS determination letter to the Foundation to prove that it satisfies the public support test under section 509(a)(2). The National Restaurant Educational Foundation does not supply monetary support to the National Restaurant Association. 12569974 327500 1659087 231250 0 116262 14209049 11969440 286000 603127 176748 0 111845 12569974 12337033 302250 -229104 276891 23100 140748 11969440 12159683 206700 380541 307500 0 102391 12337033 10753556 545791 1177908 147500 0 170072 12159683 0 0.69 0.31 0 0 0 0 0 0 2859216 310084 2549132 0 0 0 0 0 1628772 1295846 332926 0 20000 0 20000 2902058 0 0 X 14552874 1386902 261596 0 0 1648498 12904376 116262 -570537 -454275 12450101 11936420 261596 0 0 0 261596 11674824 116262 -570537 -454275 11220549 Schedule D, Part V, Line 4 The endowment funds are used to provide scholarships as part of the Foundation's mission to enhance the industry's service to the public through education, promotion of career opportunities and community engagement. Schedule D, Part X, Line 2 The accounting standard on Accounting for Uncertainty in Income Taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Foundation and various positions related to the potential sources of unrelated business income. There were no unrecognized tax benefits identified or recorded as liabilities during the reporting periods covered by these financial statements. The Foundation files Form 990 in the U.S. federal jurisdiction and a related return in the State of Illinois. Tax returns filed by the Foundation generally are subject to examination by U.S. and state taxing authorities for years after 2013. Schedule D, Part XI, Line 4b Direct Golf Leadership Classic Event expenses of $570,537. Schedule D, Part XII, Line 4b Direct Golf Leadership Classic Event expenses of $570,537. Golf Leadership Classic 1125100 812400 312700 0 0 185000 4655 0 380882 0 0 1125100 812400 312700 0 0 185000 4655 0 380882 570537 -257837 1 Alabama Rest & Hospitality Alliance 61 B Market Pl Montgomery AL 36117 630977617 501(c)(3) 22464 0 ProStart Program Alaska CHARR Educational Fund Inc 1503 W 31st AVE Anchorage AK 99503 061663010 501(c)(6) 18432 0 ProStart Program Arizona Restaurant Assoc Fndtn Steve Chucri Scottsdale AZ 85251 860884265 501(c)(3) 18062 0 ProStart Program Arkansas Hospitality Association 603 S Pulaski St Little Rock AR 72201 710441069 501(c)(6) 16716 0 ProStart Program California Restaurant Assoc Educ Fndtn 621 Capitol Mall Sacramento CA 95814 953676330 501(c)(3) 37880 0 ProStart Program Colorado Restaurant Assoc Educational Fund 430 East 7th Avenue Denver CO 80203 742488379 501(c)(3) 23242 0 ProStart Program Connecticut Hospitality Educ Fndtn Dept of Financial Aid Hartford CT 06106 100000594 501(c)(3) 17288 0 ProStart Program Delaware Restaurant Assoc Educ Fndtn 500 Creek View Rd Newark DE 19711 510248572 501(c)(6) 19576 0 ProStart Program Educated EatsRest Assoc of Metro Washington Ed Fdn 1625 K St NW Washington DC 20006 200703265 501(c)(3) 15000 0 ProStart Program Florida Rest & Lodging Assoc Educ Fndtn L Rumer Travel Exps Tallahassee FL 32301 596194391 501(c)(3) 69626 0 ProStart Program Hawaii Restaurant Assoc Educ Fndtn 2909 Waialae Ave 22 Honolulu HI 96826 237057621 501(c)(3) 17574 0 ProStart Program Hospitality & Educ Fndtn of GeorgiaAtlanta 1579 Monroe Dr Atlanta GA 30324 582340138 501(c)(3) 19290 0 ProStart Program Hospitality Minnesota Educ Fndtn 1959 Sloan Place St Paul MN 55117 710971013 501(c)(3) 23866 0 ProStart Program Idaho Lodging & Rest Assoc Educ Fndtn Ste 105 Boise ID 83701 510152425 501(c)(6) 15286 0 ProStart Program Illinois Restaurant Assoc Educ Fdtn 33 W Monroe Ste 250 Chicago IL 60603 363271510 501(c)(3) 26726 0 ProStart Program Indiana Hospitality & Tourism 200 South Meridian ST Indianapolis IN 46225 352052084 501(c)(3) 25882 0 ProStart Program Iowa Restaurant Assoc Educ Ftn 1501 42nd Street Ste 294 West Des Moines IA 50266 420637480 501(c)(3) 22808 0 ProStart Program Kansas Restaurant & Hospitalily Assoc Educ 3500 N Rock Rd Wichita KS 67226 480533202 501(c)(3) 22436 0 ProStart Program Kentucky Restaurant Assoc Educational Fndtn 133 Evergreen Rd Louisville KY 40243 310884968 501(c)(3) 18333 0 ProStart Program Louisiana Restaurant Assoc Educ Fndtn J Jeansonne Travel Exps Metairie LA 70002 721318297 501(c)(3) 33304 0 ProStart Program Maine Restaurant Assoc Educ Fndtn Steve Herwins Augusta ME 04330 010421242 501(c)(3) 17901 0 ProStart Program Massachusetts Restaurant Assoc 333 Turnpike Road Southborough MA 01772 041591041 501(c)(6) 22336 0 ProStart Program Michigan Restaurant Assoc Educ Fndtn Support Foundation Lansing MI 48933 382979910 501(c)(3) 29014 0 ProStart Program Mississippi Restaurant Assoc Educ Fdtn 130 Riverview Dr Flowood MS 39232 640877555 501(c)(3) 27870 0 ProStart Program Missouri Restaurant Assoc Educ Fndtn 1810 Craig St St Louis MO 63146 436222757 501(c)(3) 40740 0 ProStart Program Montana Restaurant Association Educ Fndtn 1645 Parkhill Dr Billings MT 59102 201974197 501(c)(3) 19290 0 ProStart Program Nebraska Rest Assoc Hospitality Educ 1610 South 70th Street Ste 101 Lincoln NE 68506 470826728 501(c)(3) 21006 0 ProStart Program New Mexico Hospitality Industry Educ Fndtn 9201 Montgomery Blvd NE Suite 602 Albuquerque NM 87111 200384367 501(c)(3) 22722 0 ProStart Program Nevada Restaurant Assoc Educ Foundation 1500 E Tropicana Ave Las Vegas NV 89119 942860376 501(c)(3) 20234 0 ProStart Program New Hampshire Lodging & Rest Assoc Educ 16 Centre St Concord NH 03301 020216783 501(c)(6) 17574 0 ProStart Program New Jersey Rest Assoc Educ Fdtn 126 West State St Trenton NJ 08608 223549761 501(c)(3) 19862 0 ProStart Program New York State Restaurant Assoc Educ Fndtn 409 New Karner Rd Albany NY 12205 141817369 501(c)(3) 45158 0 ProStart Program North Carolina Restaurant Assoc 6036 Six Forks Rd Raleigh NC 27609 810618683 501(c)(3) 24183 0 ProStart Program North Dakota Hospitality Assoc Educ Fndtn PO Box 428 Bismark ND 58502 450280882 501(c)(6) 15858 0 ProStart Program Ohio Restaurant Assoc Educ Ftn 1525 Bethel Rd Columbus OH 43220 311739154 501(c)(3) 30444 0 ProStart Program Oklahoma Hospitality Foundation 3800 North Portland Oklahoma City OK 73112 730383792 501(c)(6) 19576 0 ProStart Program Oregon Rest & Lodging Assoc Ed Ftn 8565 SW Salish Lane Wilsonville OR 97070 931062729 501(c)(3) 23580 0 ProStart Program Pennsylvania Restaurant Assoc Educ Fndtn 100 State Street Harrisburg PA 17101 231257570 501(c)(6) 19004 0 ProStart Program Restaurant Assoc of Maryland Educ Fntn 6301 Hillside Ct Columbia MD 21046 521881151 501(c)(3) 33778 0 ProStart Program Rhode Island Hospitality Educ Fdtn 94 Sabra St Cranston RI 02910 050479089 501(c)(3) 16716 0 ProStart Program South Carolina Hosp & Tourism Ed Fndtn 1122 Lady Street Columbia SC 29201 571126165 501(c)(3) 30444 0 ProStart Program South Dakota Retailers Assoc 320 East Capital Ave Pierre SD 57501 460181800 501(c)(6) 18432 0 ProStart Program Tennessee Hospitality & Tourism Educ Ftn 475 Craighead Street Nashville TN 37204 620381125 501(c)(6) 21864 0 ProStart Program Texas Restaurant Assoc Educational Fndtn 1400 Lavaca St Austin TX 78701 742732907 501(c)(6) 67338 0 ProStart Program Utah Restaurant Assoc Foundation 5645 South Waterbury Way Salt Lake City UT 84121 870663248 501(c)(3) 29620 0 ProStart Program Virginia Hosp & Travel Assoc Educ Fndtn 2101 Libbie Ave Richmond VA 23230 541487901 501(c)(3) 26154 0 ProStart Program Washington Restaurant Assoc Educ Fndtn 510 Plum Street SE Olympia WA 98501 911686716 501(c)(3) 25019 0 ProStart Program West Virginia Hosp and Travel Assn Edu 2306 12 Kanawha Blvd East Charleston WV 25311 550774131 501(c)(3) 26726 0 ProStart Program Wisconsin Rest Assoc Educ Fndtn 2801 Fish Hatchery Road Madison WI 53713 391557486 501(c)(3) 36342 0 ProStart Program Wyoming Lodging & Restaurant Assoc Educ Ftn 1825 Carey Ave Cheyenne WY 82003 830326185 501(c)(3) 20434 0 ProStart Program 38 12 Educator Scholarships 61 113250 0 Undergraduate Scholarships 204 611000 0 Schedule I, Part I, Line 2 In 2017, the Foundation awarded funds to various state restaurant associations to benefit ProStart Programs. State Restaurant Associations participating were required to submit a Fund Request Form which specified how the funds would benefit projects related to the ProStart Program in their state. Once approved, any changes in use of funding, period of expenditure, and key personnel were required to be approved in advance by the Foundation. Mid-Year and Final Project Summaries, describing results, metrics, and evaluation of the use of funds were required by specified deadlines. 1 0 0 0 0 0 0 0 0 Dawn M Sweeney President and CEO 0 1690000 0 1580721 0 44855 0 1862070 0 24384 0 5202030 0 1580721 Marvin F Irby Chief Financial Officer 0 432699 0 328816 0 2838 0 351735 0 16237 0 1132325 0 323766 Robert A Gifford Executive Vice President 303911 55257 173725 31696 1284 234 216046 0 26793 4872 721759 92059 173725 31696 Michelle A McCarthy VP, Development 61010 0 11250 0 177548 0 723 0 8610 0 259141 0 11250 0 Gordon D Lambourne VP, Communications 185615 0 0 0 3366 0 16004 0 17274 0 222259 0 0 0 Wendi Safstrom VP, Programs & Administration 132923 0 13170 0 414 0 8766 0 4694 0 159967 0 13170 0 John Shortt Director, Program Development 139461 0 538 0 1548 0 17446 0 8136 0 167129 0 0 0 Alyssa M Prince Director, Community Relations & Events 113406 0 6012 0 422 0 18640 0 31855 0 170335 0 5570 0 Schedule J, Part I, Line 3 The National Restaurant Association Compensation Committee meets three times a year to review compensation. The Committee reviews and approves the compensation of the Chief Executive Officer, and reviews the compensation of her direct reports. An outside consultant uses comparable data for a similarly qualified person in functionally comparable positions at similarly situated organizations. Contemporaneous documentation of these decisions regarding the compensation arrangement are kept on file. Schedule J, Part I, Line 4 Michelle A McCarthy received a severance payment of $177,300 during 2017. X 3 159522 FMV X Food & Supplies 3 8080 FMV 0 0 1 0 Schedule M, Part I, Line 9 Three separate stock donations with values of $16,081, $10,030, and $133,411. Schedule M, Part I, Lines 25-28 Three separate contributions of $398, $2,576, and $5,106. Form 990, Part VI, Section A, Line 1a The number of voting members includes Past Chairs with voting rights. Form 990, Part VI, Section A, Line 2 The National Restaurant Association Educational Foundation has more than 40 board members. For operating purposes, the Organization presumes that some of those board members, from time to time, may have family or business relationships with other board members. The Organization does not solicit, collect or maintain any formal records of family or business relationships that directors may have with each other, however, the officers, key employees, and voting board members of the Organization are required to submit conflict of interest disclosure statements on an annual basis. Where a board member has disclosed a family or business relationship with another board member, that information is reported. Form 990, Part VI, Section B, Line 11b Form 990 is reviewed by the governing body's leadership which includes the following positions: Officers of the Foundation, including the Chairman, Vice Chairman, and Treasurer and the Chairman and Vice Chairman of the Audit/Finance Committee of the Board. The 2017 Form 990 was distributed and reviewed by this leadership group prior to filing. Form 990, Part VI, Section B, Line 12c Officers and trustees are required to disclose conflict of interests annually to the Chair of the Board of Trustees. For each interest disclosed to the Chair, the Chair will determine whether to: (a) take no action; (b) assure full disclosure of the Board of Trustees and other individuals covered by this policy; (c) ask the person to recuse from participation in related Foundation discussions or decisions; or (d) ask the person to resign from the Foundation position, or, if the person refuses to resign, become subject to possible removal in accordance with removal procedures in the Foundation bylaws, The President and CEO and CFO of the National Restaurant Association monitor proposed or ongoing transactions for conflicts of interest and disclose them to the Chair in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred. Form 990, Part VI, Section B, Line 15 The National Restaurant Association Compensation Committee meets three times a year to review compensation. The Committee reviews and approves the compensation of the Chief Executive Officer, and reviews the compensation of her direct reports. An outside consultant uses comparable data for a similarly qualified person in functionally comparable positions at similarly situated organizations. Contemporaneous documentation of these decisions regarding the compensation arrangement are kept on file. The Foundation paid the National Restaurant Association for two months of service for the Executive Vice President through a shared service agreement. Form 990, Part VI, Section C, Line 19 The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public on an appointment basis at its offices in Washington, DC for the same period of disclosure set forth in IRC Section 6104(d). Form 990, Part IX, Line 11g This amount represents outsourced labor for the following events and programs - $170,248 towards ProStart Program, $60,637 towards Military Programs, $2,813 towards our Scholarship Program, $3,745 towards Community Relations, $1,291,924 towards the DOL Contract for apprenticeship program, $427,669 towards Program Development, $659,371 towards Program Communications, and $75,955 towards Fundraising efforts. National Restaurant Association 2055 L Street NW Washington DC 20036 361525480 To lead America's restaurant industry into a new era promoting the restaurant industry IL 501(C)(6) N/A 0 Multicultural Foodservice and Hospitality Alliance 1144 Narragansett Boulevard Cranston RI 02905 364120950 Support the restaurant industry RI 501(c)3 Line 10 NRA 0 Restaurant Law Center 2055 L Street NW Washington DC 20036 814099133 Promote laws and reuglations for the restaurant industry DC 501(c)6 NRA 0 NRA Political Action Committee 2055 L Street NW Washington DC 20036 521220888 Lobbying for NRA IL 527 N/A 0 National Restaurant Association Services Inc 233 S Wacker Drive Suite 3600 Chicago IL 60606 361525480 Marketing Services IL NRA C 0 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 National Restaurant Association c 100000 Cash National Restaurant Association q 886000 Agreement National Restaurant Association p 3717353 Cash National Restaurant Association s 4662373 Contract Multicultural Foodservice and Hospitality Alliance s 298069 Cash