2018-10-03T12:09:55-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2017-01-01 381557821 AMERICAN HOTEL & LODGING EDUCATIONAL INSTITUTE AMER 2022893100 1250 I STREET NW NO 1100 WASHINGTON DC 20005 KATHERINE LUGAR CHIEF EXECUTIVE OFFICER OF AH&LA 2022893100 2018-09-17 1 IVY BECKHAM P01316131 5712279500 67.137.57.251 2018-09-17 14:02:46 ED P 88FC096EEAA4AA34D2309BD4BFC487DBE06F0B48 A31B8943A14933A3BF1B290C164803F9A7DCE6A3 2017 2018-06-14 16:35:46Z KATHERINE LUGAR 1250 I STREET NW NO 1100 WASHINGTON DC 20005 777242 0 X WWW.AHLEI.ORG X 1970 MI PROVIDES TRAINING AND RESOURCES FOR THE HOSPITALITY INDUSTRY. X 16 16 53 16 0 0 652805 3500 1591087 0 74997 15271 3404677 590692 5723566 609463 0 3700000 0 0 3344615 585364 0 0 0 2675133 947513 6019748 5232877 -296182 -4623414 6519921 763616 1696232 563341 4823689 200275 X FOR MORE THAN 40 YEARS, THE AMERICAN HOTEL AND LODGING EDUCATIONAL INSTITUTE (EI) HAS BEEN THE PREMIER SOURCE FOR PROVIDING INDUSTRY TESTED, RESEARCH DRIVEN HOSPITALITY TRAINING RESOURCES WORLDWIDE. EI COMPLETES THIS MISSION BY USING THE INTERNET, VIDEOS, DVDS, TEXTBOOKS, STUDY GUIDES, SEMINARS, AND PROFESSIONAL CERTIFICATION TO TRAIN ALL LEVELS OF PERSONNEL. 0 1 3658186 3700000 309022 ACADEMIC EDUCATION: EI PRODUCED/REVISED TEXTBOOKS FOR STUDENTS STUDYING TO BECOME HOSPITALITY PROFESSIONALS. IN ADDITION EI PROCESSED STUDENT COURSE EXAMS AND ISSUED COURSE CERTIFICATES THROUGHOUT THE YEAR FOR THOSE WHO PASSED. 40293 144290 HOSPITALITY INDUSTRY TRAINING: CREATED AND UPDATED NEW PRODUCTS FOR THE INDUSTRY. 537512 90289 OTHER PROGRAMS 4235991 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 1 30 0 53 1 0 1 IN 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X MIKE WILLIAMS 2022893100 1250 I STREET NW SUITE 1100 WASHINGTON DC 20005 PAUL KIRWIN CHAIRMAN OF THE BOARD 1.00 2.00 X X 0 0 0 DAVE JOHNSON VICE-CHAIRMAN OF THE BOARD 1.00 2.00 X X 0 0 0 S KIRK KINSELL SECRETARY/TREASURER 1.00 2.00 X X 0 0 0 CHUCK FLOYD BOARD MEMBER 1.00 1.00 X 0 0 0 GEOFF BALLOTTI BOARD MEMBER 1.00 2.00 X 0 0 0 GREG COCCHIARELLA BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES ABRAHAMSON BOARD MEMBER 1.00 2.00 X 0 0 0 JOE BERGER BOARD MEMBER 1.00 1.00 X 0 0 0 LYNNE DOUGHERTY BOARD MEMBER 1.00 1.00 X 0 0 0 MARC J GORDON BOARD MEMBER 1.00 2.00 X 0 0 0 MARK CARRIER BOARD MEMBER 1.00 2.00 X 0 0 0 MINAZ ABJI BOARD MEMBER 1.00 2.00 X 0 0 0 NEIL SHAH BOARD MEMBER 1.00 1.00 X 0 0 0 PENNIE LANDON BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT KLINE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT OHALLORAN BOARD MEMBER 1.00 1.00 X 0 0 0 KATHERINE LUGAR CHIEF EXECUTIVE OFFICER OF AH&LA 2.00 35.00 X 0 1227950 33400 JOORI JEON UNTIL 062017 CEO/CFO 1.00 35.00 X 0 1008544 39900 0 2236494 73300 0 0 1 0 MCDERMOTT WILL & EMERY LLP PO BOX 6043 CHICAGO IL 60680 LEGAL SERVICES 120948 1 3500 3500 15271 15271 2621 3358 -737 -737 -737 708022 164421 543601 543601 47828 47828 47828 609463 543601 0 62362 3700000 3700000 422352 337882 84470 14323 11458 2865 96337 77070 19267 52352 41882 10470 95968 95968 49752 49752 137026 109621 27405 112869 56434 56435 65858 52686 13172 42194 42194 230 230 15692 12554 3138 36824 36824 RESTRUCTURING EXPENSE 240800 240800 BAD DEBT 73731 73731 PROPERTY TAXES 3745 3745 G&A RE-ALLOCATION 0 -205790 205790 72824 72824 5232877 4235991 996886 0 571118 631341 3292816 116117 71696 0 839055 0 375864 0 135733 16158 0 511442 722197 0 6519921 763616 814800 335531 308359 43581 573073 184229 1696232 563341 X 4823689 200275 4823689 200275 6519921 763616 -4623414 0 X 0 1 X 1 0 X X X 1 AMERICAN HOTEL & LODGING ASSOCIATION 130432130 10 1 0 4235991 1 0 4235991 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN (VI), OTHER SUPPORT: A PORTION OF SALARIES AND TRAVEL FOR THE FOLLOWING EMPLOYEES: CFO, CEO, FINANCE ADMIN, OPERATIONS MANAGER, COMMUNICATIONS DEPARTMENT, CONVENTIONS AND MEETINGS DEPARTMENT, BUSINESS DEVELOPMENT VP, IT DEPARTMENT. SINCE EI IS BASED IN ORLANDO, MOST OTHER ITEMS ARE NOT SHARED AND ARE PAID FOR INDIVIDUALLY. PART IV, SECTION A, LINE 2: THE SUPPORTED ORGANIZATION IS EXEMPT UNDER SECTION 501(C)(6), SEE BELOW. PART IV, SECTION A, LINE 3B: DURING THE PREPARATION OF THE TAX RETURN, THE ORGANIZATION CALCULATED THE SUPPORT TEST DESCRIBED IN SECTION 509(A)(2) FOR THE SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION HAS A PUBLIC SUPPORT PERCENTAGE FOR 2017 OF 57.67% AND AN INVESTMENT INCOME PERCENTAGE FOR 2017 OF 2.97%. PART IV, SECTION A, LINE 3C: NO MONETARY SUPPORT WAS GIVEN TO THE SUPPORTED ORGANIZATION DURING 2017. 0 DUE TO AFFILIATES 184229 184229 X PART X, LINE 2: THE INSTITUTE IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS CLASSIFIED AS ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(3) OF THE CODE. THE ORGANIZATION EVALUATED ITS TAX POSITION AND DETERMINED THAT ITS POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION. THE INSTITUTE'S 2013 THROUGH 2016 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. 1 AMERICAN HOTEL & LODGING EDUCATIONAL FOUNDATION INC 1250 I STREET NW SUITE 1100 WASHINGTON DC 20005 136095316 501(C)(3) 3600000 EDUCATION PURPOSE AMERICAN HOTEL & LODGING EDUCATIONAL FOUNDATION INC 1250 I STREET NW SUITE 1100 WASHINGTON DC 20005 136095316 501(C)(3) 100000 TO SUPPORT OPENING DOORS TO OPPORTUNITY CAMPAIGN, A SCHOLARSHIP FUND IN HONOR OF MINAZ ABJI. 1 0 PART I, LINE 2: THE ENTITY MANAGEMENT IS THE SAME FOR THE FOUNDATION WHO RECEIVED THE GRANTS, SO THEY ARE MONITORING GRANT USE THROUGH THE FOUNDATION'S MONTHLY FINANCIAL REPORTS AS PROVIDED THROUGH AHLEF'S GENERAL MONTHLY CLOSE PROCESS. 1 0 0 0 0 0 0 0 0 KATHERINE LUGAR CHIEF EXECUTIVE OFFICER OF AH&LA 0 917950 0 310000 0 0 0 15900 0 17500 0 1261350 0 0 JOORI JEON UNTIL 062017 CEO/CFO 0 454334 0 0 0 554210 0 15900 0 24000 0 1048444 0 0 PART I, LINE 3 A COMMITTEE MADE UP OF THE CHAIR, VICE CHAIR, IMMEDIATE PAST CHAIR AND TREASURER/SECRETARY OF AH&LA (A RELATED ORGANIZATION) REVIEWS THE "ASSOCIATION EXECUTIVE COMPENSATION & BENEFITS STUDY" PUBLISHED BY THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES. THIS STUDY EXAMINES THE SALARIES AND EMPLOYMENT BENEFITS OF CHIEF EXECUTIVE OFFICERS OF NON-PROFIT ORGANIZATIONS, AS WELL AS OTHER KEY POSITIONS. THE STUDY IS BROKEN DOWN INTO GEOGRAPHIC LOCATION OF NON-PROFIT ORGANIZATIONS AND BUDGET SIZE. THE COMPENSATION AND BENEFITS OF THE CHIEF EXECUTIVE OFFICER (CEO) ARE MEASURED AGAINST THE RESULTS OF THE STUDY. ADDITIONALLY, THE BOARD OF DIRECTORS OF AH&LA GIVES ITS FINAL APPROVAL IN HIRING THE CEO AND DETERMINES HIS/HER COMPENSATION. WITH RESPECT TO OTHER EMPLOYEES OF THE INSTITUTE AND RELATED ORGANIZATIONS, THE CEO SETS THEIR COMPENSATION. PART I, LINE 4A JOORI JEON RECEIVED TOTAL SEVERANCE PAYMENT OF $554,210 FIXED ASSETS 2017-01-31 495738 NATIONAL RESTAURANT ASSOCIATION SOLUTIONS LLC 175 WEST JACKSON BOULEVARD SU CHICAGO IL 60604 LIMITED LIABILITY COMPANY FINISHED INVENTORY 2017-01-31 342847 NATIONAL RESTAURANT ASSOCIATION SOLUTIONS LLC 175 WEST JACKSON BOULEVARD SU CHICAGO IL 60604 LIMITED LIABILITY COMPANY DEFERRED INVENTORY 2017-01-31 640844 NATIONAL RESTAURANT ASSOCIATION SOLUTIONS LLC 175 WEST JACKSON BOULEVARD SU CHICAGO IL 60604 LIMITED LIABILITY COMPANY WORK IN PROCESS 2017-01-31 219 NATIONAL RESTAURANT ASSOCIATION SOLUTIONS LLC 175 WEST JACKSON BOULEVARD SU CHICAGO IL 60604 LIMITED LIABILITY COMPANY OTHER ASSETS 2017-01-31 38950 NATIONAL RESTAURANT ASSOCIATION SOLUTIONS LLC 175 WEST JACKSON BOULEVARD SU CHICAGO IL 60604 LIMITED LIABILITY COMPANY 0 0 0 0 FORM 990, PART III, LINE 3 DURING 2016, THE INSTITUTE ENTERED INTO A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE NATIONAL RESTAURANT ASSOCIATION SOLUTIONS, LLC (NRAS) TO SELL CERTAIN ASSETS OWNED AND USED BY THE INSTITUTE IN THE OPERATION OF ITS EDUCATIONAL PRODUCT AND SERVICE ACTIVITIES (TRAINING PROGRAM). NRAS AGREED TO PURCHASE THE TRAINING PROGRAM ASSETS PLUS ASSUMPTION OF THE LIABILITIES DESCRIBED ABOVE FOR $1,000,000. FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL, CORPORATION, OR ASSOCIATION WHO OR WHICH IS OR AT ANY TIME HAS BEEN CONNECTED IN ANY WAY WITH THE HOTEL BUSINESS MAY BE ELECTED A MEMBER OF THE BOARD IF SUCH INDIVIDUAL'S, CORPORATION'S OR ASSOCIATION'S NAME BE PROPOSED AS SUCH AT ANY MEETING OF THE MEMBERS AT WHICH A QUORUM IS PRESENT, AND IF SUCH INDIVIDUAL'S, CORPORATION'S, OR ASSOCIATION'S ELECTION BE APPROVED BY A MAJORITY OF THE MEMBERS PRESENT. EACH PERSON SIGNING THE CERTIFICATE OF INCORPORATION SHALL BE A MEMBER OF THE CORPORATION. AS A RESULT OF VOLUNTARY WITHDRAWALS OF SIGNING MEMBERS, THE AMERICAN HOTEL AND LODGING ASSOCIATION IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES SHALL CONSIST OF NOT MORE THAN SEVENTEEN (17) NOR LESS THAN SEVEN (7) TRUSTEES UNLESS PROVIDED FOR OTHERWISE HEREIN. THE TRUSTEES SHALL BE ELECTED AT SUCH TIME AS THE MEMBERS DEEM APPROPRIATE. IN CASE OF ANY VACANCY IN THE BOARD OF TRUSTEES THROUGH DEATH, RESIGNATION, INCAPACITY TO ACT OR OTHER CAUSE, THE REMAINING TRUSTEES MAY CALL A SPECIAL MEETING OF THE MEMBERS TO FILL SUCH VACANCY BY ELECTING A SUCCESSOR TO HOLD OFFICE FOR THE UNEXPIRED TERM OF THE TRUSTEE WHOSE PLACE SHALL BE VACANT. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS DELEGATED THE REVIEW OF FORM 990 TO THE AUDIT COMMITTEE BEFORE FILING. A DRAFT OF FORM 990 IS PROVIDED TO THE CHAIR OF THE AUDIT COMMITTEE PRIOR TO FILING. THE CHAIR REVIEWS THE ENTIRE RETURN AND DIRECTS ANY QUESTIONS TO THE CHIEF FINANCIAL OFFICER (CFO). QUESTIONS ARE COMMUNICATED TO THE CFO THAT MAY LEAD TO REVISIONS TO THE RETURN BEFORE IT IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES ARE GIVEN THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SIGN THE ACKNOWLEDGEMENT FORM INDICATING THAT THEY HAVE READ AND UNDERSTAND THE POLICY AND GUIDELINES. SHOULD A CONFLICT OF INTEREST BE BROUGHT TO THE ASSOCIATION'S ATTENTION, ALL LEGAL GUIDELINES WILL BE FOLLOWED ACCORDING TO THE POLICY SET FORTH IN THE EMPLOYEE HANDBOOK. BOARD MEMBERS ARE REQUIRED TO SIGN ACKNOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THIS PROCESS INCLUDES REVIEWING AND COMPLETING A DISCLOSURE STATEMENT. ADDITIONALLY, THE DUTY TO DISCLOSE CONFLICTS OF INTEREST IS AN ONGOING ONE, AND ANY NEW INFORMATION SHOULD BE REPORTED PROMPTLY TO THE PRESIDENT/CEO AND/OR THE BOARD OF DIRECTORS AND DISCUSSED WITH AHLA COUNSEL. THE POLICY IS ALSO INCLUDED IN THE BOARD AGENDA ALONG WITH THE ANTI-TRUST LAW AS A REMINDER OF THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN HOTEL & LODGING EDUCATIONAL FOUNDATION INC 1250 I STREET NW SUITE 1100 WASHINGTON DC 200053931 136095316 FINANCIAL SUPPORT FOR INDUSTRY-RELATED SCHOLARSHIPS AND RESEARCH NY 501(C)(3) 11A AMERICAN HOTEL & LODGING ASSOCIATION 0 AMERICAN HOTEL & LODGING ASSOCIATION 1250 I STREET NW SUITE 1100 WASHINGTON DC 200053931 130432130 MEMBERSHIP ORGANIZATION NY 501(C)(6) N/A 0 AMERICAN HOTEL & LODGING ASSOCIATION DIRECTORY CORPORATION 1250 I STREET NW SUITE 1100 WASHINGTON DC 200053931 130432100 PUBLISHER NY AMERICAN HOTEL & LODGING ASSOCIATION C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 AMERICAN HOTEL & LODGING EDU FOUNDATION B 3700000 CASH