MICHIGAN CULINARY ASSOCIATION INC: Form 990EZ, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN CULINARY ASSOCIATION INC (EIN 38-3394685)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-08-01
IRS object ID
201112139349200216
Schema version
2010v3.2
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-08-01T13:34:59-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

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 Date2010-01-01TaxPeriodBeginDate

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 Line1812 STONEY DRAddressLine1
CitySOUTH LYONCity
StateMIState
ZIP Code48178ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameRANDY SMITHName
TitleCHAIRMAN OF THE BOARDTitle
Phone2489824603Phone
Date Signed2011-07-27DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NamePATRICK M HANNIFORDName
Phone8102295550Phone
Date Prepared2011-07-27DatePrepared
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashXMethodOfAccountingCash
Schedule B Not RequiredXScheduleBNotRequired
Web SiteWWW.MCCACHEFS.ORGWebSite
Organization501c3XOrganization501c3
Gross Receipts67821GrossReceipts
Info In Schedule O Part IXInfoInScheduleOPartI
Contributions Gifts Grants Etc9531ContributionsGiftsGrantsEtc
Program Service Revenue2881ProgramServiceRevenue
Membership Dues13182MembershipDues
Investment Income119InvestmentIncome
Fundraising Gross Income41058FundraisingGrossIncome
Special Events Direct Expenses23394SpecialEventsDirectExpenses
Special Events Net Income Loss17664SpecialEventsNetIncomeLoss
Other Revenue Total1050OtherRevenueTotal
Total Revenue44427TotalRevenue
Grants And Similar Amounts Paid5000GrantsAndSimilarAmountsPaid
Fees And Oth Pymt To Ind Contractors1200FeesAndOthPymtToIndContractors
Printing Publications Postage5112PrintingPublicationsPostage
Other Expenses Total27664OtherExpensesTotal
Total Expenses38976TotalExpenses
Excess Or Deficit For Year5451ExcessOrDeficitForYear
Net Assets Or Fund Balances BOY-26NetAssetsOrFundBalancesBOY
Other Changes In Net Assets0OtherChangesInNetAssets
Net Assets Or Fund Balances EOY5425NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIXInfoInScheduleOPartII

Cash Savings And Investments CashSavingsAndInvestments

FieldValueIRS element (for citing)
BOY25044BOY
EOY30495EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY25044BOY
EOY30495EOY

Sum Of Total Liabilities SumOfTotalLiabilities

FieldValueIRS element (for citing)
BOY25070BOY
EOY25070EOY

Net Assets Or Fund Balances NetAssetsOrFundBalances

FieldValueIRS element (for citing)
BOY-26BOY
EOY5425EOY
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 2010 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 2010, THE MCA AWARDED TWO 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 (9 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeTitleTitleAvg Hours Per Wk Devoted To PositionAvgHoursPerWkDevotedToPositionCompensationCompensationContri To Empl Benefit Plans EtcContriToEmplBenefitPlansEtcExpense Account Other AllowancesExpenseAccountOtherAllowances
RANDY SMITH
812 STONEY DRIVESOUTH LYONMI48178CHAIRMAN OF BOARD3.00000
DOUG GANHS
1992 HUNT CLUBGROSSE POINTE WOODSMI48236PRESIDENT3.00000
STACY SLOAN
235 HIGH STREETNORTHVILLEMI481671ST VICE PRESIDENT3.00000
BRIAN BELAND
220 COUNTRY CLUB DRIVEGROSSE POINTE FARMSMI482362ND VICE PRESIDENT3.00000
MICHAEL GEIGER
29636 WESTBROOKWARRENMI48092TREASURER3.00000
CHRIS HESSLER
1037 STATE STREETLAPEERMI48146SECRETARY3.00000
JOHN MCCORMACK
1240 MUIRWOODROCHESTER HILLSMI48306TRUSTEE1.00000
KEVIN BRENNAN
3283 GREEN OAK DRIVEWALLED LAKEMI48390TRUSTEE1.00000
KEVIN ENRIGHT
1261 DICKEN DRTROYMI48083TRUSTEE1.00000
FieldValueIRS element (for citing)
Info In Schedule O Part VXInfoInScheduleOPartV
Activities Not Previously Rpt0ActivitiesNotPreviouslyRpt
Made Changes To Orgnzng Etc Doc0MadeChangesToOrgnzngEtcDoc
Organization Had UBI0OrganizationHadUBI
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 PersonMICHAEL GEIGERNamePerson

Address US AddressUS

FieldValueIRS element (for citing)
Address Line129636 WESTBROOKAddressLine1
CityWARRENCity
StateMIState
ZIP Code48092ZIPCode
FieldValueIRS element (for citing)
Telephone Number7343063527TelephoneNumber
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
Transaction With Control Entity0TransactionWithControlEntity
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 Years12050CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years11894CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years17117CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year17372CurrentTaxYearMinus1Year
Current Tax Year22713CurrentTaxYear
Total81146Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years16747CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years29644CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years32875CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year23401CurrentTaxYearMinus1Year
Current Tax Year44989CurrentTaxYear
Total147656Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years28797CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years41538CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years49992CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year40773CurrentTaxYearMinus1Year
Current Tax Year67702CurrentTaxYear
Total228802Total

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 Total509228802PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years802CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1056CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years861CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year431CurrentTaxYearMinus1Year
Current Tax Year119CurrentTaxYear
Total3269Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years802CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1056CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years861CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year431CurrentTaxYearMinus1Year
Current Tax Year119CurrentTaxYear
Total3269Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years29599CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years42594CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years50853CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year41204CurrentTaxYearMinus1Year
Current Tax Year67821CurrentTaxYear
Total232071Total
FieldValueIRS element (for citing)
Public Support Percentage5090.98590PublicSupportPercentage509
Prior Year Support Percentage0.97920PriorYearSupportPercentage
Investment Income Percentage0.01410InvestmentIncomePercentage
Prior Yr Invest Income Percentage0.02080PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF OUTINGNameOfEvent1
Gross Receipts Event127692GrossReceiptsEvent1
Charitable Contributions Event11736CharitableContributionsEvent1
Gross Revenue Event125956GrossRevenueEvent1
Rent Facility Costs Event114142RentFacilityCostsEvent1
Name Of Event2DINNERSNameOfEvent2
Gross Receipts Event215102GrossReceiptsEvent2
Gross Revenue Event215102GrossRevenueEvent2
Other Direct Expenses Event29252OtherDirectExpensesEvent2
Gross Receipts Total42794GrossReceiptsTotal
Charitable Contributions Total1736CharitableContributionsTotal
Gross Revenue Total Events41058GrossRevenueTotalEvents
Rent Facility Costs Total Events14142RentFacilityCostsTotalEvents
Other Direct Expenses Total Events9252OtherDirectExpensesTotalEvents
Direct Expense Summary Events23394DirectExpenseSummaryEvents
Net Income Summary17664NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
OTHER INVESTMENT INCOMEFORM 990-EZ, PART I, LINE 4INTEREST INCOME 119..
OTHER REVENUEFORM 990-EZ, PART I, LINE 8DESCRIPTION: APPRENTICESHIP TESTS. AMOUNT: 1,050.
PAYMENTS TO AFFILIATESFORM 990-EZ, PART I, LINE 10AFFILIATE NAME: ACF MICHIGAN CHEFS. PURPOSE OF PAYMENT: DONATION. AMOUNT OF PAYMENT: 3,000.
GRANTS AND SIMILAR AMOUNTS PAIDFORM 990-EZ, PART I, LINE 10ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: LAUREN SCIMENI. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 07/29/10. AMOUNT GIVEN: 1,000.
GRANTS AND SIMILAR AMOUNTS PAIDFORM 990-EZ, PART I, LINE 10ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: MATTHEW ZATIRKA. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 12/07/10. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 2,000.
OTHER EXPENSESFORM 990-EZ, PART I, LINE 16DESCRIPTION: TRAVEL. AMOUNT: 345. DESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 11,333. DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 5,692. DESCRIPTION: BANK AND CREDIT CARD FEES. AMOUNT: 1,430. DESCRIPTION: INTERNET SPONSORSHIP. AMOUNT: 1,795. DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 2,661. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 445. DESCRIPTION: TELEPHONE. AMOUNT: 341. DESCRIPTION: INTERNET. AMOUNT: 254. DESCRIPTION: CULINARY COMPETITION EXPENSE. AMOUNT: 2,668. DESCRIPTION: CERTIFICATION TESTING. AMOUNT: 700. TOTAL TO FORM 990-EZ, LINE 16: 27,664.
OTHER LIABILITIESFORM 990-EZ, PART II, LINE 26DESCRIPTION: DEMAND NOTE PAYABLE TO MCA. BEG. OF YEAR AMOUNT: 25,070. END OF YEAR AMOUNT: 25,070.

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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