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    <Timestamp>2011-08-01T13:34:59-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>PFEFFER HANNIFORD &amp; PALKA CPA'S PC</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>225 E GRAND RIVER SUITE 104</AddressLine1>
        <City>BRIGHTON</City>
        <State>MI</State>
        <ZIPCode>48116</ZIPCode>
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        <BusinessNameLine1>MICHIGAN CULINARY ASSOCIATION INC</BusinessNameLine1>
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      <Phone>2489824603</Phone>
      <USAddress>
        <AddressLine1>812 STONEY DR</AddressLine1>
        <City>SOUTH LYON</City>
        <State>MI</State>
        <ZIPCode>48178</ZIPCode>
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    </Filer>
    <Officer>
      <Name>RANDY SMITH</Name>
      <Title>CHAIRMAN OF THE BOARD</Title>
      <Phone>2489824603</Phone>
      <DateSigned>2011-07-27</DateSigned>
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    <Preparer>
      <Name>PATRICK M HANNIFORD</Name>
      <Phone>8102295550</Phone>
      <DatePrepared>2011-07-27</DatePrepared>
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    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <WebSite>WWW.MCCACHEFS.ORG</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
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      <ProgramServiceRevenue>2881</ProgramServiceRevenue>
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      <FundraisingGrossIncome contributionsReportedOnLine1a="1736">41058</FundraisingGrossIncome>
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      <PrintingPublicationsPostage>5112</PrintingPublicationsPostage>
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      <PrimaryExemptPurpose>THE 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>
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        <DescriptionProgramServiceAccom>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.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>0</ProgramServiceExpenses>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>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.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>0</ProgramServiceExpenses>
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      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>SALONS &amp; 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.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
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        <PersonName>RANDY SMITH</PersonName>
        <AddressUS>
          <AddressLine1>812 STONEY DRIVE</AddressLine1>
          <City>SOUTH LYON</City>
          <State>MI</State>
          <ZIPCode>48178</ZIPCode>
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        <Title>CHAIRMAN OF BOARD</Title>
        <AvgHoursPerWkDevotedToPosition>3.00</AvgHoursPerWkDevotedToPosition>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DOUG GANHS</PersonName>
        <AddressUS>
          <AddressLine1>1992 HUNT CLUB</AddressLine1>
          <City>GROSSE POINTE WOODS</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STACY SLOAN</PersonName>
        <AddressUS>
          <AddressLine1>235 HIGH STREET</AddressLine1>
          <City>NORTHVILLE</City>
          <State>MI</State>
          <ZIPCode>48167</ZIPCode>
        </AddressUS>
        <Title>1ST VICE PRESIDENT</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRIAN BELAND</PersonName>
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          <AddressLine1>220 COUNTRY CLUB DRIVE</AddressLine1>
          <City>GROSSE POINTE FARMS</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
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        <Title>2ND VICE PRESIDENT</Title>
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        <PersonName>MICHAEL GEIGER</PersonName>
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          <AddressLine1>29636 WESTBROOK</AddressLine1>
          <City>WARREN</City>
          <State>MI</State>
          <ZIPCode>48092</ZIPCode>
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        <Title>TREASURER</Title>
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        <PersonName>CHRIS HESSLER</PersonName>
        <AddressUS>
          <AddressLine1>1037 STATE STREET</AddressLine1>
          <City>LAPEER</City>
          <State>MI</State>
          <ZIPCode>48146</ZIPCode>
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        <Title>SECRETARY</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOHN MCCORMACK</PersonName>
        <AddressUS>
          <AddressLine1>1240 MUIRWOOD</AddressLine1>
          <City>ROCHESTER HILLS</City>
          <State>MI</State>
          <ZIPCode>48306</ZIPCode>
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        <PersonName>KEVIN BRENNAN</PersonName>
        <AddressUS>
          <AddressLine1>3283 GREEN OAK DRIVE</AddressLine1>
          <City>WALLED LAKE</City>
          <State>MI</State>
          <ZIPCode>48390</ZIPCode>
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        <PersonName>KEVIN ENRIGHT</PersonName>
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          <AddressLine1>1261 DICKEN DR</AddressLine1>
          <City>TROY</City>
          <State>MI</State>
          <ZIPCode>48083</ZIPCode>
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        <Identifier>OTHER INVESTMENT INCOME</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 4</ReturnReference>
        <Explanation>INTEREST INCOME 119..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: APPRENTICESHIP TESTS. AMOUNT: 1,050.</Explanation>
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        <Identifier>PAYMENTS TO AFFILIATES</Identifier>
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        <Explanation>ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: LAUREN SCIMENI. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 07/29/10. AMOUNT GIVEN: 1,000.</Explanation>
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        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: DEMAND NOTE PAYABLE TO MCA. BEG. OF YEAR AMOUNT: 25,070. END OF YEAR AMOUNT: 25,070.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc10046300000">
      <Declaration>THE 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>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>