Skip to content
Nonprofiteer
← DELAWARE RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION

Form 990 for tax year 2024

Filed by DELAWARE RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION.

Totals

Total revenue
$742,219
Total expenses
$655,551
Contributions and grants received
$628,176
Grants paid
$54,174
Program service revenue
$102,467
Investment income
$73
Other revenue
$11,503
Total assets, end of year
$395,383
Total liabilities, end of year
$10,077
Net assets or fund balances, end of year
$385,306
Program services expenses (Part IX)
$402,863
Management and general expenses
$252,688
Fundraising expenses
$0
Program service expenses (Part III)
$402,863

Program services were 61.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $59,000

  • 1e · Government grants (contributions)

    $390,227

  • 1f · All other contributions, gifts and grants

    $178,949

  • 2a · Program service revenue: PROSTART REVENUE

    total $66,256 · related or exempt $66,256

  • 2b · Program service revenue: SERVSAFE REVENUE

    total $36,211 · related or exempt $36,211

  • 3 · Investment income

    total $73 · excluded $73

  • 8a · Fundraising events: gross income

    $37,963

  • 8a · Fundraising events: contributions included on line 1c

    $59,000

  • 8b · Fundraising events: direct expenses

    $26,460

  • 8c · Net income from fundraising events

    total $11,503 · excluded $11,503

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $54,174 · program services $54,174

  • 5 · Compensation of officers, directors and key employees

    total $110,082 · program services $22,016 · management and general $88,066

  • 7 · Other salaries and wages

    total $269,992 · program services $161,995 · management and general $107,997

  • 8 · Pension plan contributions

    total $5,087 · program services $1,017 · management and general $4,070

  • 9 · Other employee benefits

    total $11,702 · program services $7,021 · management and general $4,681

  • 10 · Payroll taxes

    total $23,096 · program services $10,489 · management and general $12,607

  • 11c · Fees: accounting

    total $3,275 · program services $1,965 · management and general $1,310

  • 11g · Fees: other

    total $1,023 · program services $614 · management and general $409

  • 12 · Advertising and promotion

    total $1,599 · program services $1,599

  • 13 · Office expenses

    total $5,007 · program services $3,004 · management and general $2,003

  • 14 · Information technology

    total $12,015 · program services $7,209 · management and general $4,806

  • 16 · Occupancy

    total $18,733 · program services $11,241 · management and general $7,492

  • 17 · Travel

    total $15,868 · program services $9,521 · management and general $6,347

  • 19 · Conferences, conventions and meetings

    total $17,122 · program services $10,273 · management and general $6,849

  • 22 · Depreciation, depletion and amortization

    total $551 · program services $331 · management and general $220

  • 23 · Insurance

    total $3,792 · management and general $3,792

  • 24a · Other expenses: PROSTART EXPENSES

    total $97,337 · program services $97,337

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $3,792 · program services $2,275 · management and general $1,517

  • 24c · Other expenses: BANK FEES

    total $1,304 · program services $782 · management and general $522

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $300,609 · end of year $395,015

  • 10a · Land, buildings and equipment: cost or other basis

    $3,936

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,568

  • 10c · Land, buildings and equipment, net

    beginning of year $919 · end of year $368

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,890 · end of year $10,077

  • 27 · Net assets without donor restrictions

    beginning of year $298,638 · end of year $385,306

Mission and programs · 2024

Mission

THE DELAWARE RESTAURANT FOUNDATION IMPROVES THE RESTAURANT AND HOSPITALITY INDUSTRY THROUGH EDUCATION. IT SERVES THE CURRENT AND FUTURE HOSPITALITY WORKFORCE BY DEVELOPING CURRICULUM AND EDUCATIONAL PROGRAMS TO STRENGTHEN BOTH CURRENT INDUSTRY WORKERS AND HELPS TO DEVELOP THE SKILLS AND OPPORTUNITIES FOR THE NEXT GENERATION OF HOSPITALITY LEADERS.

Activities or mission (Part I)

THE DELAWARE RESTAURANT FOUNDATION IMPROVES THE RESTAURANT AND HOSPITALITY INDUSTRY THROUGH EDUCATION.

  • PROSTART PROGRAM - THIS COMPREHENSIVE, CAREER-BUILDING PROGRAM BLENDS INDUSTRY-DRIVEN CLASSROOM LEARNING WITH MENTORED WORK EXPERIENCE. GIVING A "PROFESSIONAL START" TO STUDENTS THAT MAY NOT HAVE BEEN INTERESTED IN TRADITIONAL CAREER PATHS. IT FOCUSES ON YOUTH AND WORKFORCE DEVELOPMENT IN THE FOODSERVICE INDUSTRY. THERE ARE BOTH A STATE AND NATIONAL PROSTART COMPETITION AT WHICH TEAMS FACE OFF IN MANAGEMENT AND CULINARY COMPETITIONS WITH WINNERS RECEIVING HONORS AND SCHOLARSHIPS IN 2024, THERE WERE ABOUT 6,000 PARTICIPANTS.

    Expenses $277,187 · Grants $54,174 · Revenue $66,256

  • FOOD SAFETY AND HANDLING TRAINING - DELAWARE REQUIRES THE PERSON-IN-CHARGE AT A RESTAURANT TO DEMONSTRATE FOOD SAFETY KNOWLEDGE. THE ORGANIZATION OFFERS THE SERVSAFE CERTIFICATION COURSE TO MEET THIS REQUIREMENT IN PARTNERSHIP WITH ITS RELATED ORGANIZATION, THE DELAWARE RESTAUARANT ASSOCIATION. IN 2024, THERE WERE 839 ATTENDEES.

    Expenses $125,676 · Revenue $36,211

  • STUDENT TRAINING - THE ORGANIZATION HAS A FOCUS ON INFORMING AND INSPIRING DELAWARE'S YOUTH ON THE OPPORTUNITIES AWAITING IN THE FOODSERVICE INDUSTRY. THE "STEPS TO SUCCESS" CONFERENCE IS DESIGNED FOR FUTURE LEADERS IN THE INDUSTRY. THE EVENT WAS CANCELLED IN 2021 DUE TO COVID RESTRICTIONS AND HAS NOT RESTARTED AS OF 2024.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • JAVIER ACUNA

    CHAIRMAN OF THE BOARD

    Total calculated
    $0
    Hours/week
    1

  • TIM HUNTER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.25

  • HANK ROSENBERG

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25

  • TOM HANNUM

    IMMEDIATE PAST CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • CARRIE LEISHMAN

    PRESIDENT & CEO

    Total calculated
    $220,164
    From this org
    $110,082
    From related orgs
    $110,082
    Other
    $0
    Hours/week
    13 + 27 related

    Schedule J breakdown matched by us

    Base
    $110,082 + $110,082 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $110,082 + $110,082 related

  • COREY HARRISON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • DANIELLE PANARELLO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • KELLY O'HANLON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • LORI LIGUORI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • MARY DUPONT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • MICHELLE SOUZA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • TOM HOLMES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • VINCENZA CARRIERI-RUSSO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • XAVIER TEIXIDO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

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

  • 3 · Approval by the board or compensation committee

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
CEO WAGES ARE APPROVED BY THE EXECUTIVE COMMITTEE

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.

Provenance

Return type
form_990
Tax year
2024
Filed
5 November 2025
IRS schema version
2024v5.2
Source object
202543189349301334

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.