2016-11-10T15:12:13-07:00 2015-12-31 990 2015-01-01 366103388 The National Restaurant Association Educational Foundation NATI 8004245156 2055 L Street NW Suite 702 Washington DC 200364957 MARVIN IRBY CFO 3127156757 2016-11-10 2015 2017-02-10 21:41:12Z Dawn Sweeney 2055 L Street NW Suite 702 Washington DC 200364957 21854408 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. 26 26 22 26 0 0 4277572 5396449 234112 240734 1008817 900298 3643210 3746047 9163711 10283528 1784905 1793185 0 0 2176143 2352397 0 0 1877776 4233664 4294341 8194712 8439923 968999 1843605 25329668 25677730 1290397 1123058 24039271 24554672 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 5600536 1745685 226174 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 118,000 students at over 1,700 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. 252270 47500 14560 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. 0 0 0 5852806 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 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 0 1 0 1 85 0 22 1 0 0 0 0 0 1 1 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AK AL AR AZ CA CO CT DC FL GA HI IL IN KS KY MA MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC SD TN UT X Michaela Skalniak 3127156765 175 W Jackson Blvd Suite 1500 Chicago IL 606042814 Susan Adzick Trustee 2 2 X 0 0 0 Bill Barry Trustee 2 0 X 0 0 0 Maribeth Bisienere Trustee 2 2 X 0 0 0 Tom Boucher Trustee 2 2 X 0 0 0 Dickie Brennan Trustee 2 2 X 0 0 0 Jerry Chesser Trustee 2 0 X 0 0 0 Jack Crawford Trustee 2 10 X 0 0 0 Jeff Davis Trustee 2 10 X 0 0 0 Lorna Donatone Vice Chair 5 2 X X 0 0 0 Sam Facchini Trustee 2 0 X 0 0 0 Greg Hamer Treasurer 5 0 X X 0 0 0 Stan Harris Trustee 2 0 X 0 0 0 Michael Hickey Chair 5 2 X X 0 0 0 Phil Hickey Trustee 2 0 X 0 0 0 Geoff Hill Trustee 2 2 X 0 0 0 Joe Kadow Trustee 2 10 X 0 0 0 Emily Knight Trustee 2 0 X 0 0 0 Roz Mallet Trustee 2 0 X 0 0 0 Joyce Mazero Trustee 2 0 X 0 0 0 Frank Puleo Trustee 2 2 X 0 0 0 Tim Ryan Trustee 2 2 X 0 0 0 Billy Sewell Trustee 2 2 X 0 0 0 Sally Smith Trustee 2 0 X 0 0 0 Joseph Taylor Trustee 2 2 X 0 0 0 Dale Venturini Trustee 2 0 X 0 0 0 Bob Wong Trustee 2 2 X 0 0 0 Robert Alan Gifford Executive Vice President 30 10 X 0 495445 195301 Wendi Safstrom VP, Educational Programs 40 0 X 194454 0 30693 Steven O Kramer VP, Communications 40 0 X 212118 0 31990 Katherine Schieffelin SVP, and Chief Development Officer 40 0 X 206419 0 10995 Ashley Mills Manager, ProStart 40 0 X 113267 0 7664 Monica Miller Senior Manager, Programs 40 0 X 108035 0 6180 Alyssa Prince Director, Community Relations 40 0 X 111590 0 14611 945883 495445 297434 6 0 1 0 Pebble Beach Resorts P O Box 1418 Pebble Beach CA 93953 Golf Event Services 376213 International Trade Center P O Box 14580 Washington DC 20044 Banquet Services 176316 Disneyland Resort 1150 W Magic Way Anaheim CA 92802 Banquet Services 494347 Gossip Genie LLC 1546 N Orleans ste 1006 Chicago IL 60610 Marketing and Advertising 138861 Westat Inc PO Box 1004 Rockville MD 20850 Consulting 215815 5 0 0 711240 120000 0 4565209 153828 5396449 Program Event Registrations 611710 240734 240734 0 0 0 0 0 0 240734 546362 0 0 546362 0 0 0 0 3997292 0 0 3997292 0 0 11444821 0 11090885 0 353936 0 353936 0 0 353936 228750 711240 479995 -251245 0 -251245 0 10283528 240734 0 4646345 767000 767000 1021185 1021185 5000 5000 0 0 1182512 650382 47300 484830 0 0 0 0 748453 360310 29938 358205 0 0 0 0 288747 158811 11550 118386 132685 70136 5462 57087 7407 0 7407 0 24500 0 24500 0 24894 0 24894 0 0 0 0 0 0 0 140748 0 140748 0 746683 690780 0 55903 163939 162387 0 1552 124675 73290 30825 20560 0 0 0 0 0 0 0 0 81587 0 81587 0 352320 161591 71953 118776 0 0 0 0 1162836 1018674 140817 3345 0 0 0 0 0 0 0 0 312107 142945 22784 146378 0 0 0 0 Shared Services 1122000 556512 52734 512754 Service/Maintenance 20295 3953 16342 0 Bad Debts 9850 9850 0 0 500 0 500 0 8439923 5852806 709341 1877776 285484 873882 58159 57358 2876876 4456069 230140 35687 223612 215976 4193042 1034185 3424648 3158857 18215638 16865201 15111 14700 25329668 25677730 1101102 704456 315500 119875 73350 69420 29752 1290397 1123058 X 11168490 10065899 3977194 5332936 8893587 9155837 24039271 24554672 25329668 25677730 1843605 -1328204 0 0 0 0 X 0 1 X 1 0 X X X 1 National Restaurant Association 361525480 9 1 0 0 1 0 0 3730412 3177109 4803564 4277572 5396449 21385106 3730412 3177109 4803564 4277572 5396449 21385106 3306862 18078244 4508444 4542393 3882223 4462784 4543654 21939498 43324604 240734 0.41727 0.42913 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 Education Foundation does not supply monetary support to the National Restaurant Association. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12337033 302250 -229104 276891 23100 140748 11969440 12159683 206700 380541 307500 0 102391 12337033 10753556 545791 1177908 147500 0 170072 12159683 10053397 128500 925817 197945 0 156213 10753556 10036613 129500 249595 206472 0 155839 10053397 0 0.76 0.24 0 0 0 0 0 0 2859216 167123 2692093 0 0 0 0 0 1313826 867062 446764 0 20000 0 20000 3158857 Rent Abatement 29752 29752 X 9294572 -1328204 0 0 0 -1328204 10622776 140747 -479995 -339248 10283528 8779171 0 0 0 0 0 8779171 140747 -479995 -339248 8439923 Schedule D, Part V, Line 4 Th 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 2011. Schedule D, Part XI, Line 4b Direct Golf Leadership Classic Event expenses of -$479.995. Schedule D, Part XII, Line 4b Direct Golf Leadership Classic Event expenses of -$479.995. Golf Leadership Classic 939990 711240 228750 0 0 286306 1231 0 192458 0 0 939990 711240 228750 0 0 286306 1231 0 192458 479995 -251245 1 North Dakota Hospitality Association PO Box 428 Bismarck ND 58502 450280882 501(c)(6) 10000 0 ProStart Program Alabama Rest & Hospitality Alliance 618 Market Place Montgomery AL 36124 630977617 501(c)(3) 16000 0 ProStart Program Alaska CHARR Educational Fund Inc 1503 W 31st Avenue Suite 202 Anchorage AK 99503 061663010 501(c)(6) 16000 0 ProStart Program Arizona Restaurant Assoc Fndtn 4250 N Drinkwater Blvd Suite 350 Scottsdale AZ 85251 860884265 501(c)(3) 16000 0 ProStart Program Arkansas Hospitality Association 630 South Pulaski Little Rock AR 72201 710441069 501(c)(6) 16000 0 ProStart Program California Restaurant Assoc Educ Fndtn 621 Capitol mall Suite 2000 Sacramento CA 95814 953676330 501(c)(3) 16000 0 ProStart Program Colorado Restaurant Assoc Educational Fund 430 E 7th Avenue Denver CO 80203 742488379 501(c)(3) 16000 0 ProStart Program Connecticut Hospitality Educ Fndtn 38 Hungerford Suite 40 Hartford CT 06106 100000594 501(c)(3) 16000 0 ProStart Program Delaware Restaurant Assoc Educ Fndtn 168 Elkton Road Suite 207 Newark DE 19711 510248572 501(c)(6) 16000 0 ProStart Program Florida Rest & Lodging Assoc Educ Fndtn P O Box 1779 Tallahassee FL 32302 596194391 501(c)(3) 16000 0 ProStart Program Hospitality & Educ Fndtn of Georgia 1579 Monroe Drive Suite 224 Atlanta GA 30324 582340138 501(c)(3) 16000 0 ProStart Program Hospitality Industry Education Foundation 9201 Montgomery Blvd NE Suite 602 Albuquerque NM 87111 200384367 501(c)(3) 16000 0 ProStart Program Hospitality Minnesota Educ Fndtn 305 Roselawn Avenue Maplewood MN 55117 710971013 501(c)(3) 16000 0 ProStart Program Idaho Lodging & Rest Assoc Educ Fndtn 816 W Bannock Ste 105 Boise ID 83702 510152425 501(c)(6) 16000 0 ProStart Program Illinois Restaurant Assoc Educ Fdtn 33 West Monroe Suite 250 Chicago IL 60603 363271510 501(c)(3) 16000 0 ProStart Program Indiana Hospitality & Tourism 200 S Meridian St Suite 350 Indianapolis IN 46225 352052084 501(c)(3) 16000 0 ProStart Program Iowa Restaurant Assoc Educ Ftn 8525 Douglas Des Moines IA 50322 420637480 501(c)(3) 16000 0 ProStart Program Kansas Restaurant & Hospitalily Assoc Educ 3500 N Rock Road Building 1300 Wichita KS 67226 480533202 501(c)(3) 16000 0 ProStart Program Kentucky Restaurant Assoc Educational Fndtn 133 Evergreen Road Suite 201 Louisville KY 40243 310884968 501(c)(3) 16000 0 ProStart Program Louisiana Restaurant Assoc Educ Fndtn 2700 N Arnoult Road Metairie LA 70002 721318297 501(c)(3) 16000 0 ProStart Program Maine Restaurant Assoc Educ Fndtn P O Box 5060 Augusta ME 04332 010421242 501(c)(3) 16000 0 ProStart Program Massachusetts Restaurant Assoc 333 Turnpike Road Suite 102 Southborough MA 01772 041591041 501(c)(6) 16000 0 ProStart Program Michigan Restaurant Assoc Educ Fndtn 225 W Washtenaw Lansing MI 48933 382979910 501(c)(3) 16000 0 ProStart Program Mississippi Restaurant Assoc Educ Fdtn 130 Riverview Drive Suite C Flowood MS 39232 640877555 501(c)(3) 16000 0 ProStart Program Missouri Restaurant Assoc Educ Fndtn P O Box 415044 Kansas City MO 64141 436222757 501(c)(3) 16000 0 ProStart Program Montana Restaurant Association Educ Fndtn 1645 Parkhill Drive Suite 602 Billings MT 59102 201974197 501(c)(3) 16000 0 ProStart Program Nebraska Rest Assoc Hospitality Educ 1610 S 70th Street Lincoln NE 68506 470826728 501(c)(3) 16000 0 ProStart Program Nevada Restaurant Assoc Educ Foundation 1500 E Tropicana Ave Suite 114A Las Vegas NV 89119 942860376 501(c)(3) 16000 0 ProStart Program New Hampshire Lodging & Rest Assoc Educ 341 London Road Unit 3 concord NH 03301 020216783 501(c)(6) 16000 0 ProStart Program New Jersey Rest Assoc Educ Fdtn 126 W State Street Trenton NJ 08608 223549761 501(c)(3) 16000 0 ProStart Program New York State Restaurant Assoc Educ Fndtn 409 New Karner Road Albany NY 12205 141817369 501(c)(3) 16000 0 ProStart Program North Carolina Restaurant Assoc 6036 Six Forks Road Raleigh NC 27609 810618683 501(c)(3) 16000 0 ProStart Program Ohio Restaurant Assoc Educ Ftn 1525 Bethel Road Suite 301 Columbius OH 43220 311739154 501(c)(3) 16000 0 ProStart Program Oklahoma Hospitality Foundation 3800 N Portland Ave Oklahoma City OK 73112 730383792 501(c)(6) 16000 0 ProStart Program Oregon Rest & Lodging Assoc Ed Ftn 8565 SW Salish Lane Wilsonville OR 97070 931062729 501(c)(3) 16000 0 ProStart Program Pennsylvania Restaurant Assoc Educ Fndtn 100 State Street Harrisburg PA 17101 231257570 501(c)(6) 16000 0 ProStart Program Restaurant Assoc of Maryland Educ Fntn 6301 Hillside Court Columbia MD 21046 521881151 501(c)(3) 16000 0 ProStart Program Rhode Island Hospitality Educ Ftn 94 Sabra Street Cranston RI 02910 050479089 501(c)(3) 16000 0 ProStart Program South Carolina Hosp & Tourism Ed Fndtn P O Box 7577 Columbia SC 29202 571126165 501(c)(3) 16000 0 ProStart Program South Dakota Retailers Assoc P O BOX 638 Pierre SD 57501 460181800 501(c)(6) 16000 0 ProStart Program Tennessee Hospitality & Tourism Educ Ftn 475 Craighead Street Nashville TN 37204 620381125 501(c)(6) 16000 0 ProStart Program Texas Restaurant Assoc Educational Fndtn P O Box 1429 Austin TX 78767 742732907 501(c)(6) 16000 0 ProStart Program Utah Restaurant Assoc Foundation 5645 Waterbury Way Salt Lake City UT 84121 870663248 501(c)(3) 16000 0 ProStart Program Virginia Hosp & Travel Assoc Educ Fndtn 2101 Libbie Avenue Richmond VA 23230 541487901 501(c)(3) 16000 0 ProStart Program Washington Restaurant Assoc Educ Fndtn 510 Plum Street SE Suite 2000 Olympia WA 98501 911686716 501(c)(3) 16000 0 ProStart Program West Virginia Hosp and Travel Assn Edu P O Box 3974 Charleston WV 25339 550774131 501(c)(3) 16000 0 ProStart Program Wisconsin Rest Assoc Educ Fndtn 2801 Fish Hatchery Road Fitchburg WI 53713 391557486 501(c)(3) 16000 0 ProStart Program Wyoming Lodging & Restaurant Assoc Educ Ftn P O Box 1003 Cheyenne WY 82003 830326185 501(c)(3) 16000 0 ProStart Program 36 12 Educators Scholarship 82 150000 0 FMV Undergraduate Scholarship 648 921500 0 FMV Schedule I, Part I, Line 2 In 2015, 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 Wendi Safstrom VP, Educational Programs 179185 0 14509 0 761 0 16191 0 0 0 210646 0 14467 0 Steven O Kramer VP, Communications 195272 0 15571 0 1275 0 8090 0 0 0 220208 0 15504 0 Katherine Schieffelin SVP, and Chief Development Officer 160526 0 16039 0 29854 0 10995 0 0 0 217414 0 15141 0 Schedule J, Part I, Line 4 The former SVP, Chief Development Officer received a severance payment of $28,851. X 4 193219 FMV X Food and Supplies 2 43211 FMV X Advertising 1 110617 FMV 0 0 1 0 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 Finance Committee of the Board. The 2015 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 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 A Compensation Committee comprised of Board members meet annually to review compensation of the National Restaurant Association's VP, Philanthropic Initiatives. The Foundation pays the National Restaurant Association for services he performs through a shared service agreement. No members of the compensation committee have a conflict of interest with respect to the compensation arrangement. 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). 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 National Restaurant Association Military Foundation 2055 L Street NW Washington DC 20036 320376712 To assist and support the National Restaurant Association in implementing military hospitality acti DE 501(C)(3) 11a National Restaurant Association 0 National Restaurant Association Services Inc 175 W Jackson Blvd Suite 1500 Chicago IL 60604 361525480 Marketing Services IL N/A C 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 National Restaurant Association c 120000 FMV National Restaurant Association m 1122000 Agreement National Restaurant Association q 3997292 Contract National Restaurant Association p 2261733 FMV