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MICHIGAN CULINARY ASSOCIATION INC: Form 990EZ, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN CULINARY ASSOCIATION INC (EIN 38-3394685)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-10-09
IRS object ID
201322829349200702
Schema version
2012v2.1
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-10-09T08:24:02-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN382353425EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1PFEFFER HANNIFORD & PALKA CPA'S PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1225 E GRAND RIVER SUITE 104AddressLine1
CityBRIGHTONCity
StateMIState
ZIP Code48116ZIPCode
FieldValueIRS element (for citing)
Return Type990EZReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN383394685EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN CULINARY ASSOCIATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlMICHNameControl
Phone2489824603Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line12204 WHITE PINES DRAddressLine1
CityWIXOMCity
StateMIState
ZIP Code48393ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameBRIAN HENSONName
TitleTREASURERTitle
Phone2489824603Phone
Date Signed2013-10-04DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NamePATRICK M HANNIFORDName
PTINP00435570PTIN
Phone8102295550Phone
Date Prepared2013-10-04DatePrepared
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashXMethodOfAccountingCash
Schedule B Not RequiredXScheduleBNotRequired
Web SiteWWW.MCCACHEFS.ORGWebSite
Organization501c3XOrganization501c3
Gross Receipts165373GrossReceipts
Info In Schedule O Part IXInfoInScheduleOPartI
Program Service Revenue2270ProgramServiceRevenue
Membership Dues9918MembershipDues
Investment Income78InvestmentIncome
Fundraising Gross Income153007FundraisingGrossIncome
Special Events Direct Expenses85021SpecialEventsDirectExpenses
Special Events Net Income Loss67986SpecialEventsNetIncomeLoss
Other Revenue Total100OtherRevenueTotal
Total Revenue80352TotalRevenue
Grants And Similar Amounts Paid3000GrantsAndSimilarAmountsPaid
Fees And Oth Pymt To Ind Contractors1015FeesAndOthPymtToIndContractors
Printing Publications Postage6577PrintingPublicationsPostage
Other Expenses Total60178OtherExpensesTotal
Total Expenses70770TotalExpenses
Excess Or Deficit For Year9582ExcessOrDeficitForYear
Net Assets Or Fund Balances BOY17531NetAssetsOrFundBalancesBOY
Other Changes In Net Assets0OtherChangesInNetAssets
Net Assets Or Fund Balances EOY27113NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIXInfoInScheduleOPartII

Cash Savings And Investments CashSavingsAndInvestments

FieldValueIRS element (for citing)
BOY42601BOY
EOY40251EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY42601BOY
EOY40251EOY

Sum Of Total Liabilities SumOfTotalLiabilities

FieldValueIRS element (for citing)
BOY25070BOY
EOY13138EOY

Net Assets Or Fund Balances NetAssetsOrFundBalances

FieldValueIRS element (for citing)
BOY17531BOY
EOY27113EOY
FieldValueIRS element (for citing)
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Primary Exempt PurposeTHE PRIMARY EXEMPT PURPOSE OF THE MICHIGAN CULINARY ASSOCIATION, INC. (MCA) IN CONJUNCTION WITH ITS SISTER ORGANIZATION, THE ACF MICHIGAN CHEFS DE CUISINE, INC. EIN: 23-7304997, IS THROUGH EDUCATION TO ENCOURAGE AND MAINTAIN HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE PURPOSE WAS SERVED IN 2012 THROUGH THE FOLLOWING:A. THE MICHIGAN CHEFS DE CUISINE, INC. MET ITS PROGRAM SERVICE ACCOMPLISHMENTS PRIMARILY THROUGH ITS MONTHLY MEMBERSHIP MEETING. EACH MONTHLY MEETING FEATURED A COOKING DEMONSTRATION OR GUEST SPEAKER TO INTRODUCE NEW OR IMPROVED IDEAS AND TECHNIQUES OR GENERAL INFORMATION REGARDING PRODUCT AVAILABILITY AND PREPARATION TO THE GENERAL MEMBERSHIP.B. IN ITS EFFORT TO KEEP ITS MEMBERSHIP INFORMED OF ACTIVITIES AND TO PROVIDE A WRITTEN EDUCATIONAL FORUM, TEN MONTHS EACH YEAR THE MCA PRODUCES AND DISTRIBUTES A NEWSLETTER, THE MICHIGAN CHEFS, WHICH IS MAILED TO ALL MEMBERS.PrimaryExemptPurpose

Program Service Accomplishment ProgramServiceAccomplishment (3 entries)

Description Program Service AccomDescriptionProgramServiceAccomGrants And AllocationsGrantsAndAllocationsProgram Service ExpensesProgramServiceExpenses
SCHOLARSHIPS. IN 2012, THE MCA AWARDED THREE SCHOLARSHIPS. TO QUALIFY FOR SCHOLARSHIP CONSIDERATION, CANDIDATES HAD TO BE CURRENT FULL-TIME STUDENTS IN MICHIGAN POST-SECONDARY SCHOOLS OR PARTICIPANTS IN THE PLANNED APPRENTICESHIP PROGRAM. A PANEL OF PROFESSIONAL CHEFS RANKED THE ANONYMOUS APPLICANTS BY MERIT, SELECTING RECIPIENTS BY EVALUATING THEM ACCORDING TO YEARS OF EXPERIENCE IN THE FIELD, GRADE POINT AVERAGE, NUMBER OF YEARS IN SCHOOL, EXTRACURRICULAR ACTIVITIES, AND THEIR ANSWERS TO ESSAY QUESTIONS. THESE SCHOLARSHIP FUNDS MAY BE APPLIED TO BOOKS AND TUITION AT ANY MICHIGAN POST-SECONDARY SCHOOL THAT OFFERS A HOSPITALITY OR CULINARY ARTS PROGRAM.00
APPRENTICESHIPS. RECOGNIZING THE NEED FOR SKILLED "COOK CRAFT" WORKERS IN THE FOOD SERVICE INDUSTRY, THE MCA IS PROGRAM ADMINISTRATOR FOR A U.S. DEPARTMENT OF LABOR APPROVED APPRENTICESHIP PROGRAM WHICH PROVIDES FORMAL TRAINING ACCORDING TO NATIONALLY RECOGNIZED STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE TRAINING'S SUCCESS AND STUDENT PROGRESS ARE BASED ON 6,000 HOURS OF ON THE JOB TRAINING UNDER A SUPERVISING CHEF, TRAINING THROUGH COMPETENCY BASED WORK OBJECTIVES, AND THE COMPLETION OF STANDARDIZED EDUCATIONAL OBJECTIVES IN THEORY-RELATED COURSES AT A POST-SECONDARY INSTITUTION.IT IS THE INTENT OF THE MCA TO PROVIDE, THROUGH SYSTEMATIC TRAINING, FOR THE DEVELOPMENT OF COMPETENT, FULLY SKILLED WORKERS AND TO ASSURE EMPLOYMENT OPPORTUNITIES WITHOUT REGARD TO THEIR SEX, RACE, COLOR, NATIONAL ORIGIN, OR RELIGION, AND THAT ALL ASPECTS OF THE TRAINING PROGRAM WILL BE CONDUCTED IN A NONDISCRIMINATORY MANNER. UPON COMPLETION OF THE PROGRAM APPRENTICE CHEFS ARE GRANTED CERTIFICATION BY THE MICHIGAN CULINARY FEDERATION AS CERTIFIED COOKS. THERE ARE ALSO SIX/SEVEN ADDITIONAL CERTIFICATIONS AVAILABLE TO BE EARNED FROM THE NATIONAL ORGANIZATION. THIS ACTIVITY FURTHERS OUR EXEMPT PURPOSE BECAUSE, THROUGH THE EDUCATIONAL PROCESS, IT DIRECTLY MEETS OUR GOALS OF ENCOURAGING AND MAINTAINING HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD BEVERAGES.COSTS FOR THE PROGRAM INCLUDE REGISTERING APPRENTICES WITH THE AMERICAN CULINARY FEDERATION EDUCATIONAL INSTITUTE, PAYMENT OF INSPECTORS WHO VISIT APPRENTICES ON THE JOB, PUBLICATION NOTICES OF THE AVAILABILITY OF APPRENTICESHIPS (INCLUDING NON-DISCRIMINATION POLICY STATEMENTS), APPRENTICE TESTS AND DIPLOMAS FOR GRADUATES.00
SALONS & CULINARY COMPETITIONS. IN COLLABORATION WITH THE AMERICAN CULINARY FEDERATION, THE MCA PARTICIPATES IN CULINARY COMPETITION. THESE EVENTS FURTHERED THE PURPOSE OF THE MCA BY PROVIDING PARTICIPANTS WITH AN OPPORTUNITY TO MEASURE THEIR SKILLS AND TO RECEIVE RECOGNITION, THUS ENHANCED OPPORTUNITIES, FOR THE LEVEL OF SKILLS DEMONSTRATED. A TYPICAL SALON MIGHT FEATURE THE FOLLOWING:1. HIGH SCHOOL/COLLEGE SKILLS - CONTESTANTS PARTICIPATE IN A SKILLS COMPETITION INCLUDING VEGETABLE CUTTING AND MEAT, FISH AND POULTRY FABRICATION.2. COLLEGE/CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A ONE-HOUR COMPETITION WITH EACH PERSON COMPLETING TWO PORTIONS OF ONE MAIN COURSE, SALAD, PASTA OR PASTRY.3. PROFESSIONAL CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A COMPETITION SIMILAR TO THE COLLEGE/CONTEMPORARY COMPETITION BUT WITH PROFESSIONAL COOKING EXPECTATIONS AND JUDGING.00
FieldValueIRS element (for citing)
Total Program Service Expenses0TotalProgramServiceExpenses

Officer Director Trustee Key Empl OfficerDirectorTrusteeKeyEmpl (8 entries)

TitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
RANDY SMITH
CHAIRMAN OF BOARD3.00000
DOUG GANHS
PRESIDENT3.00000
BRIAN BELAND
VICE PRESIDENT3.00000
BRIAN HENSON
TREASURER3.00000
CHRIS HESSLER
SECRETARY3.00000
JOHN MCCORMACK
TRUSTEE1.00000
KEVIN BRENNAN
TRUSTEE1.00000
KEVIN ENRIGHT
TRUSTEE1.00000
FieldValueIRS element (for citing)
Info In Schedule O Part VXInfoInScheduleOPartV
Activities Not Previously Rpt0ActivitiesNotPreviouslyRpt
Made Changes To Orgnzng Etc Doc0MadeChangesToOrgnzngEtcDoc
Organization Had UBI0OrganizationHadUBI
Subject To Proxy Tax0SubjectToProxyTax
Organization Dissolved Etc0OrganizationDissolvedEtc
Direct Indirect Political Expend0DirectIndirectPoliticalExpend
Made Loans To From Officers0MadeLoansToFromOfficers
Tax Imposed Under IRC49110TaxImposedUnderIRC4911
Tax Imposed Under IRC49120TaxImposedUnderIRC4912
Tax Imposed Under IRC49550TaxImposedUnderIRC4955
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTrans
Amount Of Tax Imposed On Org Mgr0AmountOfTaxImposedOnOrgMgr
Amount Of Tax Reimbursed By Org0AmountOfTaxReimbursedByOrg
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
States Where Copy Of Return Is FiledMIStatesWhereCopyOfReturnIsFiled

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonBRIAN HENSONNamePerson

Address US AddressUS

FieldValueIRS element (for citing)
Address Line12204 WHITE PINE DRAddressLine1
CityWIXOMCity
StateMIState
ZIP Code48393ZIPCode
FieldValueIRS element (for citing)
Telephone Number2489140171TelephoneNumber
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccount
Foreign Office0ForeignOffice
Maintain Any Donor Advised Funds0MaintainAnyDonorAdvisedFunds
Does Org Have Hospital0DoesOrgHaveHospital
Tanning Services Provided0TanningServicesProvided
Related Org Controlled Entity0RelatedOrgControlledEntity
Engage Political Cmpgn Activities0EngagePoliticalCmpgnActivities
Engage In Lobbying Activities0EngageInLobbyingActivities
Operating School0OperatingSchool
Trnsfrs Exempt Non Char Related Org0TrnsfrsExemptNonCharRelatedOrg
Part VI Of Comp Of Highest Paid EmplNONEPartVIOfCompOfHighestPaidEmpl
Part VIA Hghst Paid Cntrct Prof SerNONEPartVIAHghstPaidCntrctProfSer
Filed Schedule A1FiledScheduleA

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years17117CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years17372CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years22713CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year13907CurrentTaxYearMinus1Year
Current Tax Year9918CurrentTaxYear
Total81027Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years32875CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years23401CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years44989CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year47488CurrentTaxYearMinus1Year
Current Tax Year155377CurrentTaxYear
Total304130Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years49992CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years40773CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years67702CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year61395CurrentTaxYearMinus1Year
Current Tax Year165295CurrentTaxYear
Total385157Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total509385157PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years861CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years431CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years119CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year720CurrentTaxYearMinus1Year
Current Tax Year78CurrentTaxYear
Total2209Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years861CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years431CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years119CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year720CurrentTaxYearMinus1Year
Current Tax Year78CurrentTaxYear
Total2209Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years50853CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years41204CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years67821CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year62115CurrentTaxYearMinus1Year
Current Tax Year165373CurrentTaxYear
Total387366Total
FieldValueIRS element (for citing)
Public Support Percentage5090.99430PublicSupportPercentage509
Prior Year Support Percentage0.98800PriorYearSupportPercentage
Investment Income Percentage0.00570InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.01200PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF OUTINGNameOfEvent1
Gross Receipts Event139512GrossReceiptsEvent1
Gross Revenue Event139512GrossRevenueEvent1
Other Direct Expenses Event117236OtherDirectExpensesEvent1
Name Of Event2MI CULINARY OLYMPICSNameOfEvent2
Gross Receipts Event296645GrossReceiptsEvent2
Gross Revenue Event296645GrossRevenueEvent2
Other Direct Expenses Event261465OtherDirectExpensesEvent2
Total Number Of Other Events3TotalNumberOfOtherEvents
Gross Receipts Other Events16850GrossReceiptsOtherEvents
Gross Revenue Other Events16850GrossRevenueOtherEvents
Other Direct Expenses Other Events6320OtherDirectExpensesOtherEvents
Gross Receipts Total153007GrossReceiptsTotal
Gross Revenue Total Events153007GrossRevenueTotalEvents
Other Direct Expenses Total Events85021OtherDirectExpensesTotalEvents
Direct Expense Summary Events85021DirectExpenseSummaryEvents
Net Income Summary67986NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
OTHER INVESTMENT INCOMEFORM 990-EZ, PART I, LINE 4INTEREST INCOME 78..
OTHER REVENUEFORM 990-EZ, PART I, LINE 8DESCRIPTION: CERTIFICATION TESTING. AMOUNT: 100.
GRANTS AND SIMILAR AMOUNTS PAIDFORM 990-EZ, PART I, LINE 10ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: EVELYN STOKES. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 06/02/12. AMOUNT GIVEN: 1,000.
GRANTS AND SIMILAR AMOUNTS PAIDFORM 990-EZ, PART I, LINE 10ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: AMY HANG. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/15/12. AMOUNT GIVEN: 1,000.
GRANTS AND SIMILAR AMOUNTS PAIDFORM 990-EZ, PART I, LINE 10ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: AHMED AUBI. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 01/15/12. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 3,000.
OTHER EXPENSESFORM 990-EZ, PART I, LINE 16DESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 41,603. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 9,261. DESCRIPTION: BANK AND CREDIT CARD FEES. AMOUNT: 1,729. DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 4,963. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 283. DESCRIPTION: TELEPHONE. AMOUNT: 528. DESCRIPTION: INTERNET. AMOUNT: 78. DESCRIPTION: ADVERTISING. AMOUNT: 1,733. TOTAL TO FORM 990-EZ, LINE 16: 60,178.
OTHER LIABILITIESFORM 990-EZ, PART II, LINE 26DESCRIPTION: DEMAND NOTE PAYABLE TO MCA. BEG. OF YEAR AMOUNT: 25,070. END OF YEAR AMOUNT: 13,138.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.Declaration

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