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Nonprofiteer
← CULINARY INSTITUTE OF AMERICA

Form 990 for tax year 2024

Filed by CULINARY INSTITUTE OF AMERICA.

Totals

Total revenue
$223,873,012
Total expenses
$212,927,313
Contributions and grants received
$15,417,378
Grants paid
$45,599,006
Program service revenue
$208,384,758
Investment income
$130,306
Other revenue
-$59,430
Total assets, end of year
$573,397,666
Total liabilities, end of year
$162,631,826
Net assets or fund balances, end of year
$410,765,840
Program services expenses (Part IX)
$176,440,520
Management and general expenses
$33,094,810
Fundraising expenses
$3,391,983
Program service expenses (Part III)
$176,440,520

Program services were 82.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • LAWRENCE T RYAN

    CHANCELLOR

    Total calculated
    $1,150,028
    From this org
    $927,558
    From related orgs
    $0
    Other
    $222,470
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $747,607
    Bonus
    $0
    Other
    $179,951
    Deferred
    $113,289
    Nontaxable benefits
    $109,181
    Filer's total
    $1,150,028

  • MARK ERICKSON

    PROVOST

    Total calculated
    $649,762
    From this org
    $528,470
    From related orgs
    $0
    Other
    $121,292
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $389,663
    Bonus
    $42,400
    Other
    $96,407
    Deferred
    $74,401
    Nontaxable benefits
    $46,890
    Filer's total
    $649,761

  • MICHIEL BAKKER

    PRESIDENT

    Total calculated
    $527,811
    From this org
    $465,955
    From related orgs
    $0
    Other
    $61,856
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $334,704
    Bonus
    $75,000
    Other
    $56,251
    Deferred
    $36,058
    Nontaxable benefits
    $25,798
    Filer's total
    $527,811

  • MARIA KRUPIN

    VICE PRESIDENT-FINANCE

    Total calculated
    $516,862
    From this org
    $409,399
    From related orgs
    $0
    Other
    $107,463
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $297,366
    Bonus
    $30,383
    Other
    $81,651
    Deferred
    $68,307
    Nontaxable benefits
    $39,155
    Filer's total
    $516,862

  • DANIEL VINH

    VICE PRESIDENT-MARKETING AND STRATEGY

    Total calculated
    $440,467
    From this org
    $336,660
    From related orgs
    $0
    Other
    $103,807
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $246,517
    Bonus
    $27,321
    Other
    $62,822
    Deferred
    $58,713
    Nontaxable benefits
    $45,094
    Filer's total
    $440,467

  • GENEVIEVE S FELDER

    MANAGING DIRECTOR OF SINGAPORE

    Total calculated
    $415,531
    From this org
    $347,120
    From related orgs
    $0
    Other
    $68,411
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $196,262
    Bonus
    $1,500
    Other
    $149,358
    Deferred
    $20,334
    Nontaxable benefits
    $48,077
    Filer's total
    $415,531

  • MICHAEL SPERLING

    VICE PRESIDENT-ACADEMIC AFFAIRS

    Total calculated
    $409,258
    From this org
    $312,377
    From related orgs
    $0
    Other
    $96,881
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $230,306
    Bonus
    $26,540
    Other
    $55,531
    Deferred
    $51,861
    Nontaxable benefits
    $45,020
    Filer's total
    $409,258

  • WILLIAM REIDY

    VICE PRESIDENT-ADVANCEMENT

    Total calculated
    $386,578
    From this org
    $294,558
    From related orgs
    $0
    Other
    $92,020
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $243,093
    Bonus
    $0
    Other
    $51,465
    Deferred
    $48,163
    Nontaxable benefits
    $43,857
    Filer's total
    $386,578

  • RACHEL BIRCHWOOD

    VICE PRESIDENT-ENROLLMENT MANAGEMENT

    Total calculated
    $346,902
    From this org
    $278,846
    From related orgs
    $0
    Other
    $68,056
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,787
    Bonus
    $0
    Other
    $53,059
    Deferred
    $24,133
    Nontaxable benefits
    $43,922
    Filer's total
    $346,901

  • HERMAN TIETJEN

    ASSOCIATE VP- CHIEF OF STAFF

    Total calculated
    $322,090
    From this org
    $249,526
    From related orgs
    $0
    Other
    $72,564
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,773
    Bonus
    $0
    Other
    $50,754
    Deferred
    $22,968
    Nontaxable benefits
    $49,597
    Filer's total
    $322,092

  • SUSAN CUSSEN

    ASSOCIATE VP- BRANCH CAMPUSES

    Total calculated
    $320,341
    From this org
    $270,538
    From related orgs
    $0
    Other
    $49,803
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $218,749
    Bonus
    $0
    Other
    $51,788
    Deferred
    $23,379
    Nontaxable benefits
    $26,423
    Filer's total
    $320,339

  • KATHLEEN MERGET

    ASSOCIATE VP AND DEAN OF STUDENT AFFAIRS

    Total calculated
    $306,389
    From this org
    $242,725
    From related orgs
    $0
    Other
    $63,664
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $194,968
    Bonus
    $0
    Other
    $47,757
    Deferred
    $21,335
    Nontaxable benefits
    $42,329
    Filer's total
    $306,389

  • THOMAS BENSEL

    MANAGING DIRECTOR OF GREYSTONE

    Total calculated
    $287,002
    From this org
    $223,607
    From related orgs
    $0
    Other
    $63,395
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $221,509
    Bonus
    $0
    Other
    $2,099
    Deferred
    $24,638
    Nontaxable benefits
    $38,757
    Filer's total
    $287,003

  • ADAM BUSBY

    GENERAL MANAGER OF GREYSTONE

    Total calculated
    $256,894
    From this org
    $193,467
    From related orgs
    $0
    Other
    $63,427
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,707
    Bonus
    $1,500
    Other
    $2,260
    Deferred
    $20,742
    Nontaxable benefits
    $42,684
    Filer's total
    $256,893

  • ALICE ELIOT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • NICOLE MILLER REGAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • ANNE FINK

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1.15

  • JOHN C METZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • SHEP GORDON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • MARK SARAZIN

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1.15

  • MICHAEL MINA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • PHILIP JONES

    TREASURER

    Total calculated
    $0
    Hours/week
    1.15

  • RALPH BRENNAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • RAYMOND BICKSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • NOAH GLASS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • J RILEY LAGESEN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • BOB UNANUE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • TED RICH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • STANLEY CHENG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • CLARICE TURNER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • CLAUDIA SCHUBERT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • CARLTON MCCOY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • MARC HOFFMAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • REGYNALD WASHINGTON

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.15

  • MANEET CHAUHAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • BRIDGET MCCALL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • ARASH AZARBARZIN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • KYLE CONNAUGHTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • ADAM CROCINI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

  • JOYCE BROWN TERM ENDS 10-2024

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.15

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
THE PRESIDENT IS PROVIDED WITH RESIDENTIAL HOUSING ON CAMPUS, FOR THE CONVENIENCE OF THE COLLEGE. THE ESTIMATED FAIR VALUE OF THE HOUSING IS INCLUDED ON SCHEDULE J AS A NONTAXABLE BENEFIT. AN INDEPENDENT CONTRACTOR IS USED TO MAINTAIN AND CLEAN THE PRESIDENTS RESIDENCE, WHICH IS INSTITUTE PROPERTY.
Schedule J, Part I, Line 3
THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES HAS THE OVERALL RESPONSIBILITY FOR THE COMPENSATION REVIEW OF THE PRESIDENT. AN ANNUAL REVIEW IS BASED ON FOUR FACTORS, SUMMATIVE PERFORMANCE APPRAISAL, ACHIEVEMENT OF ANNUAL GOALS, MARKET ANALYSIS AND INSTITUTIONAL NEEDS. THE PRESIDENT SUBMITS A STATUS REPORT ON THE CURRENT YEAR'S GOALS, YEAR END RESULTS AND PROPOSED GOALS FOR THE UPCOMING YEAR. THE COMPENSATION COMMITTEE WILL ALSO RECEIVE APPROPRIATE PEER AND BENCHMARK DATA FROM THE HUMAN RESOURCES OFFICE. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES WILL REVIEW THE PRESIDENT'S PERFORMANCE AND DISCUSS THEIR CONCLUSIONS ORALLY WITH THE PRESIDENT TO ENSURE THE ACCURATE AND FAIRNESS OF JUDGEMENTS. THE COMPENSATION COMMITTEE WILL THEN DISCUSS ITS CONCLUSIONS AND COMPENSATION RECOMMENDATION WITH THE PRESIDENT. THE PRESIDENT HAS A WRITTEN EMPLOYMENT CONTRACT. THE PRESIDENT HAS THE OVERALL RESPONSIBILITY FOR THE COMPENSATION REVIEW OF THE VICE PRESIDENTS. A MARKET ANALYSIS IS DONE BY THE HUMAN RESOURCES OFFICE WHICH ALSO INCLUDES PEER AND BENCHAMARK DATA. THIS ANALYSIS IS THEN USED AS A TOOL FOR DETERMINING SALARY CHANGES AND IS REVIEWED WITH THE COMPENSATION COMMITTEE PRIOR TO IMPLEMENTATION. THE SCHEDULE J ALSO DETAILS THE TOTAL COMPENSATION PAID TO THE INSTITUTE'S OFFICERS, KEY EMPLOYEES AND HIGHLY COMPENSATED EMPLOYEES. THE ABOVE SCHEDULE J, ALSO INCLUDES AMOUNTS CONTRIBUTED AND DISTRIBUTED FROM THE INSTITUTE'S EXECUTIVE COMPENSATION PLAN. ON JUNE 1ST OF EACH YEAR, THE INSTITUTE DEPOSITS AND INVESTS 10% OF EACH EXECUTIVE OFFICER'S BASE PAY INTO A DEFERRED COMPENSATION ASSET PLAN. THE INITIAL VALUE OF THESE DEPOSITS ARE INCLUDED IN THE "DEFERRED COMPENSATION" COLUMN ON SCHEDULE J. VESTING OCCURS 3 YEARS FOLLOWING THE INITIAL DEPOSIT. EVEN THOUGH THIS SCHEDULE RECOGNIZES DEFERRED COMPENSATION AS WAGES EARNED, THIS TYPE OF COMPENSATION MAY BE FORFEITED, IF THE OFFICER IS NO LONGER EMPLOYED AT THE INSTITUTE. YEARLY, THE VESTED DEPOSITS AND ANY ASSOCIATED REALIZED GAINS OR LOSSES WILL BE DISTRIBUTED TO EACH EXECUTIVE OFFICER. THESE DISTRIBUTIONS ARE INCLUDED IN THE "OTHER COMPENSATION" COLUMN IN SCHEDULE J. EFFECTIVELY, THE VALUE OF THE ORIGINAL DEPOSITS ARE BEING REPORTED AS COMPENSATION TWICE ON THE SCHEDULE J. COLUMN F, ON SCHEDULE J, SHOWS THE AMOUNTS WHICH ARE BEING DUPLICATED FROM THE PRIOR YEAR.
Schedule J, Part I, Line 7
THE ORGANIZATION ESTABLISHES GOALS FOR IT'S OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES TO MEET. IF THE GOALS ARE MET, THEN A BONUS IS PAID TO THE INDIVIDUAL.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • THE CULINARY INSTITUTE OF AMERICA SINGAPORE LTD

    EDUCATION · SN · controlled entity

    Directly controlled by CIA

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • CIA SAN ANTONIO BEVERAGES LLC

    BEVERAGE CONCESSION MANAGEMENT SERVICES · TX · income $91,623 · assets $178,362

    Directly controlled by CULINARY INSTITUTE OF AMERICA

  • CIA SAN ANTONIO MANAGEMENT LLC

    BEVERAGE CONCESSION MANAGEMENT SERVICES · TX · income $0 · assets $0

    Directly controlled by CIA SAN ANTONIO BEVERAGES LLC

  • CIA SAN ANTONIO OPERATIONS LLC

    BEVERAGE CONCESSION MANAGEMENT SERVICES · TX · income $0 · assets $0

    Directly controlled by CIA SAN ANTONIO BEVERAGES LLC

  • CIA INVESTMENT HOLDINGS LLC

    JOINT VENTURE -ON CAMPUS HOTEL · NY · income $0 · assets $9,436,131

    Directly controlled by CULINARY INSTITUTE OF AMERICA

Provenance

Return type
form_990
Tax year
2024
Filed
11 April 2026
IRS schema version
2024v5.0
Source object
202611049349301416

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