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Nonprofiteer
← DELAWARE RESTAURANT ASSOCIATION

Form 990 for tax year 2023

Filed by DELAWARE RESTAURANT ASSOCIATION.

Totals

Total revenue
$1,595,161
Total expenses
$1,325,919
Contributions and grants received
$844,313
Grants paid
$2,280
Program service revenue
$710,792
Investment income
$10,725
Other revenue
$29,331
Total assets, end of year
$2,056,284
Total liabilities, end of year
$19,179
Net assets or fund balances, end of year
$2,037,105
Program services expenses (Part IX)
$1,082,071
Management and general expenses
$243,848
Fundraising expenses
$0
Program service expenses (Part III)
$1,082,071

Program services were 81.6% 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.

  • 1b · Membership dues

    $218,439

  • 1e · Government grants (contributions)

    $545,374

  • 1f · All other contributions, gifts and grants

    $80,500

  • 2a · Program service revenue: SHARED OVERHEAD REIMBU

    total $355,101 · related or exempt $355,101

  • 2b · Program service revenue: ALCOHOLIC BEVERAGE SER

    total $161,815 · related or exempt $161,815

  • 2c · Program service revenue: FOOD HANDLING TRAINING

    total $114,983 · related or exempt $114,983

  • 2d · Program service revenue: ADVOCACY

    total $43,000 · related or exempt $43,000

  • 2e · Program service revenue: PROMOTE DE RESTAURANT

    total $35,893 · related or exempt $35,893

  • 3 · Investment income

    total $16,625 · excluded $16,625

  • 6a · Gross rents

    real property $3,000

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $3,000

  • 6d · Net rental income or loss

    total $3,000 · related or exempt $3,000

  • 7a · Gross sales of assets other than inventory

    securities $237,270

  • 7b · Less cost or other basis and sales expenses

    securities $243,170

  • 7c · Gain or loss

    securities -$5,900

  • 7d · Net gain or loss

    total -$5,900 · excluded -$5,900

  • 8a · Fundraising events: gross income

    $138,446

  • 8b · Fundraising events: direct expenses

    $112,115

  • 8c · Net income from fundraising events

    total $26,331 · excluded $26,331

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $2,280 · program services $2,280

  • 5 · Compensation of officers, directors and key employees

    total $103,808 · program services $20,762 · management and general $83,046

  • 7 · Other salaries and wages

    total $499,497 · program services $423,891 · management and general $75,606

  • 8 · Pension plan contributions

    total $8,595 · program services $1,719 · management and general $6,876

  • 9 · Other employee benefits

    total $13,474 · program services $8,085 · management and general $5,389

  • 10 · Payroll taxes

    total $45,858 · program services $33,522 · management and general $12,336

  • 11c · Fees: accounting

    total $6,365 · program services $3,819 · management and general $2,546

  • 11g · Fees: other

    total $18,128 · program services $10,878 · management and general $7,250

  • 12 · Advertising and promotion

    total $65,090 · program services $65,090

  • 13 · Office expenses

    total $14,250 · program services $8,549 · management and general $5,701

  • 14 · Information technology

    total $22,366 · program services $13,419 · management and general $8,947

  • 16 · Occupancy

    total $22,300 · program services $13,380 · management and general $8,920

  • 17 · Travel

    total $35,549 · program services $21,328 · management and general $14,221

  • 19 · Conferences, conventions and meetings

    total $16,313 · program services $9,788 · management and general $6,525

  • 21 · Payments to affiliates

    total $354,130 · program services $354,130

  • 22 · Depreciation, depletion and amortization

    total $7,017 · program services $4,210 · management and general $2,807

  • 23 · Insurance

    total $3,085 · management and general $3,085

  • 24a · Other expenses: ADVOCACY EXPENSES

    total $75,493 · program services $75,493

  • 24b · Other expenses: BANK & CREDIT CARD FEES

    total $10,839 · program services $10,839

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $1,422 · program services $853 · management and general $569

  • 24d · Other expenses: LICENSES & PERMITS

    total $60 · program services $36 · management and general $24

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,407,346 · end of year $388,908

  • 2 · Savings and temporary cash investments

    beginning of year $32,513 · end of year $542,293

  • 4 · Accounts receivable

    beginning of year $27,827 · end of year $27,827

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

    $815,065

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

    $13,207

  • 10c · Land, buildings and equipment, net

    beginning of year $4,695 · end of year $801,858

  • 11 · Investments: publicly traded securities

    beginning of year $269,992 · end of year $295,398

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,721 · end of year $19,179

  • 27 · Net assets without donor restrictions

    beginning of year $1,740,652 · end of year $2,037,105

Mission and programs · 2023

Mission

THE DELAWARE RESTAURANT ASSOCIATION IS A STATE TRADE ASSOCIATION DEDICATED TO THE PROMOTION, PROTECTION, AND IMPROVEMENT OF THE DELAWARE FOOD SERVICE INDUSTRY.

Activities or mission (Part I)

THE DELAWARE RESTAURANT ASSOCIATION IS A STATE TRADE ASSOCIATION DEDICATED TO THE PROMOTION, PROTECTION AND IMPROVEMENT OF THE DELAWARE FOOD SERVICE INDUSTRY.

  • ALCOHOLIC BEVERAGE SERVER TRAINING - DELAWARE REQUIRES ANYONE WHO SERVES, SELLS OR HANDLES ALCOHOLIC BEVERAGES TO RECEIVE TRAINING IN SAFELY SERVING AND RELATED SERVING LAWS. THE ORGANIZATION OFFERS AN ONLINE TRAINING COURSE IN PARTNERSHIP WITH INNOVALEARN AND THE SCHOOL ONLINE TRAINING ACADEMY. IN 2023, 9,020 PEOPLE TOOK THE COURSE.

    Expenses $107,886 · Revenue $161,815

  • SUPPORT OF PARTNER ORGANIZATION - THE ORGANIZATION RENTS OFFICE SPACE TO, AS WELL AS SHARES PAYROLL OVERHEAD EXPENSES WITH A RELATED ORGANIZATION, DELAWARE RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION (DRAEF). DRAEF REIMBURSES THE ORGANIZATION FOR ITS PORTION OF WAGES AND RELATED PAYROLL TAXES.

    Expenses $355,101 · Revenue $358,101

  • 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 EDUCATION FOUNDATION. IN 2023, THERE WERE ABOUT 598 PARTICIPATING STUDENTS.

    Expenses $400,219 · Revenue $114,983

  • ADVOCACY - THE ORGANIZATION ADVOCATES FOR ISSUES IMPORTANT TO DELAWARE RESTAURANTS AND FOOD SERVICE EMPLOYEES. IT ALSO SUPPORTS RESTAURANT OWNERS IN THEIR EFFORTS TO AFFECT POLICY BY OFFERING GUIDANCE AND RESOURCES. THE ORGANIZATION MAINTAINS AN ACTION FUND USED TO HELP GET OFFICIALS ELECTED THAT SUPPORT THE RESTAURANT INDUSTRY. IN 2023, KEY ISSUES INCLUDED PLASTICS, STRAWS AND POLYSTRENE BAND, AS WELL AS PAID SICK LEAVE.

    Expenses $62,064 · Revenue $43,000

  • SEXUAL HARASSMENT PREVENTION EDUCATION AND TRAINING COURSES - THE ORGANIZATION SUPPORTS AND ENCOURAGES RESTAURANTS TO PARTAKE IN TRAINING AND EDUCATION SURROUNDING SEXUAL HARASSMENT AND HOW TO HANDLE IT IN THE WORKFORCE. IN PERSON AND AN ONLINE COURSE ARE OFFERED TO TEACH BEST PRACTICES TO MANAGERS, EMPOYEES, AND SUPERVISORS.

    Expenses $46,089

  • DRUG ABUSE AWARENESS AND PREVENTION EDUCATION AND TRAINING COURSES - THE ORGANIZATION SUPPORTS AND ENCOURAGES RESTAURANTS TO PARTAKE IN TRAINING AND EDUCATION SURROUNDING DRUG ABUSE AND HOW TO HANDLE IT IN THE WORKFORCE. AN ONLINE COURSE IS OFFERED TO TEACH BEST PRACTICES, INTERVENTION TECHNIQUES AND CONNECTING AFFECTED EMPLOYEES TO LOCAL RESOURCES. IN 2023, 20 PEOPLE TOOK THE COURSE.

    Expenses $46,089

  • PROMOTION OF THE DELAWARE FOOD SERVICE INDUSTRY - THE ORGANIZATION WORKS TO PROMOTE THE RESTAURANT INDUSTRY IN DELAWARE TO ATTRACT WORKERS AND EXPAND ITS PRESENCE.

    Expenses $64,623 · Grants $2,280 · Revenue $35,893

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

Listed in Part VII

  • Gianmarco Martuscelli

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    0.5

  • Jeffrey Gosnear

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Stiglitz

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Carl Georigi

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Carrie Leisman

    PRESIDENT & CEO

    Total calculated
    $207,615
    From this org
    $103,808
    From related orgs
    $103,807
    Other
    $0
    Hours/week
    27 + 13 related

    Schedule J breakdown matched by us

    Base
    $103,808 + $103,807 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $103,808 + $103,807 related

  • Xavier Teixido

    NRA REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Sheryl Kline

    EDUCATIONAL REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    0.5

  • Eric Sugrue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Paula Janssen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jim O'Donoghue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Alex Kotanides

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Tom Holmes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Scott Stein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Ramsey Schrader

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Vincenza Carrieri-Russo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Chris Taggart

    ALLIED REPRESENTATIVE

    Total calculated
    $0
    Hours/week
    0.5

  • Holly Monaco

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Hope Lopez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Parthiban Pj Jayaraman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Mark Ashby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jose Lopez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jillian Bruce-Willis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Paul Ruggiero

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Sydney Arzt

    DIRECTOR EMERITUS

    Total calculated
    $0
    Hours/week
    0.5

  • Kevin Davies

    CHAIR EMERITUS

    Total calculated
    $0
    Hours/week
    0.5

  • Les Dukart

    DIRECTOR EMERITUS

    Total calculated
    $0
    Hours/week
    0.5

  • Sam Calagione

    DIRECTOR EMERITUS

    Total calculated
    $0
    Hours/week
    0.5

  • Dena Calo

    FINANCE DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Scott Kammerer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jeff Cook

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Montgomery

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Bobby Pancake

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Ashby

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Matt Disabatino

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Dennis Forbes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Ryan German

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Betsy Leroy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Lucey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Steve Torpey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

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

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.

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.

  • DRA REAL ESTATE LLC

    COMMERCIAL RENTAL · DE · income $3,000 · assets $432,293

    Directly controlled by DELAWARE RESTAURANT ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
22 July 2024
IRS schema version
2023v5.1
Source object
202432429349300913

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