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Nonprofiteer
← RESTAURANT LAW CENTER

Form 990 for tax year 2023

Filed by RESTAURANT LAW CENTER.

Totals

Total revenue
$709,457
Total expenses
$767,611
Contributions and grants received
$694,200
Grants paid
$10,000
Program service revenue
$15,257
Investment income
$0
Other revenue
$0
Total assets, end of year
$51,975
Total liabilities, end of year
$70,937
Net assets or fund balances, end of year
-$18,962
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 1d · Related organizations

    $225,000

  • 1f · All other contributions, gifts and grants

    $469,200

  • 2a · Program service revenue: Legal Summit

    total $15,257 · related or exempt $15,257

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,000

  • 11b · Fees: legal

    total $521,210

  • 11g · Fees: other

    total $26,631

  • 12 · Advertising and promotion

    total $1,786

  • 13 · Office expenses

    total $61,497

  • 17 · Travel

    total $54,830

  • 19 · Conferences, conventions and meetings

    total $91,657

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $207,454 · end of year $13,762

  • 9 · Prepaid expenses and deferred charges

    beginning of year $23,031 · end of year $38,213

  • 17 · Accounts payable and accrued expenses

    beginning of year $126,175 · end of year $54,425

  • 19 · Deferred revenue

    beginning of year $50,000 · end of year $0

  • 25 · Other liabilities

    beginning of year $15,118 · end of year $16,512

  • 27 · Net assets without donor restrictions

    beginning of year $39,192 · end of year -$18,962

Mission and programs · 2023

Mission

To enhance the restaurant industry's legal advocacy capabilities to provide protection and advancement for the industry, including fighting overregulation at the federal, state and local level, while promoting pro-business laws and regulations that allow restaurants to continue growing, creating jobs and contributing to a robust American economy.

Activities or mission (Part I)

To enhance the restaurant industry's legal advocacy capabilities to provide protection and enhancement for the industry, including fighting overregulation at the federal, state and local level, while promoting pro-business laws and regulations that allow restaurants to continue growing, creating jobs and contributing to a robust American economy.

  • Partaking in cases which the Organization believes will best advance the policy interest of the entire restaurant industry.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Lisa Gressel

    Chair

    Total calculated
    $0
    Hours/week
    5

  • Dan Fuller

    Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Kelly Lefferts

    Secretary

    Total calculated
    $0
    Hours/week
    5

  • Jay Stieber

    Director

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Horace Dawson

    Director

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Kerry Boyle

    Director

    Total calculated
    $0
    Hours/week
    2

  • Scott Catlett

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michael Feinman

    Director

    Total calculated
    $0
    Hours/week
    2

  • Jill Granat

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michael Kaplan

    Director

    Total calculated
    $0
    Hours/week
    2

  • Chappell Phillips

    Director

    Total calculated
    $0
    Hours/week
    2

  • Roger Theodoredis

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michelle Korsmo

    President & CEO

    Total calculated
    $3,071,350
    From this org
    $0
    From related orgs
    $2,089,625
    Other
    $981,725
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,584,416 related
    Bonus
    $0 + $503,691 related
    Other
    $0 + $1,518 related
    Deferred
    $0 + $926,546 related
    Nontaxable benefits
    $0 + $55,179 related
    Filer's total
    $0 + $3,071,350 related

  • Marvin F Irby

    CAO

    Total calculated
    $1,861,645
    From this org
    $0
    From related orgs
    $1,206,668
    Other
    $654,977
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $544,861 related
    Bonus
    $0 + $657,451 related
    Other
    $0 + $4,356 related
    Deferred
    $0 + $627,907 related
    Nontaxable benefits
    $0 + $27,070 related
    Filer's total
    $0 + $1,861,645 related

  • Eric Ellis

    CFO

    Total calculated
    $721,131
    From this org
    $0
    From related orgs
    $550,775
    Other
    $170,356
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $353,388 related
    Bonus
    $0 + $196,397 related
    Other
    $0 + $990 related
    Deferred
    $0 + $115,521 related
    Nontaxable benefits
    $0 + $54,835 related
    Filer's total
    $0 + $721,131 related

  • Angelo Amador

    Executive Director

    Total calculated
    $466,325
    From this org
    $0
    From related orgs
    $353,456
    Other
    $112,869
    Hours/week
    32 + 8 related

    Schedule J breakdown matched by us

    Base
    $0 + $310,618 related
    Bonus
    $0 + $40,000 related
    Other
    $0 + $2,838 related
    Deferred
    $0 + $57,303 related
    Nontaxable benefits
    $0 + $55,566 related
    Filer's total
    $0 + $466,325 related

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Part I, Line 3
The Compensation Committee of National Restaurant Association, a related organization, reviews and approves the compensation of the Chief Executive Officer, and direct reports. An outside consultant is used to provide comparable data for similarly qualified person in functionally situated organizations for consideration. Contemporaneous documentation of these decisions regarding the compensation are prepared and maintained.

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

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.

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.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • National Restaurant Association Services LLC

    C · Marketing services · IL · controlled entity

    Directly controlled by NRA

  • NRAS India Private Limited

    C · Marketing services · IN · controlled entity

    Directly controlled by NRA

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202433199349315353

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