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Nonprofiteer
← WISCONSIN RESTAURANT ASSOCIATION EDUCATION FOUNDATION INC

Form 990 for tax year 2024

Filed by WISCONSIN RESTAURANT ASSOCIATION EDUCATION FOUNDATION INC.

Totals

Total revenue
$1,025,309
Total expenses
$917,043
Contributions and grants received
$346,817
Grants paid
$21,875
Program service revenue
$572,280
Investment income
$103,249
Other revenue
$2,963
Total assets, end of year
$1,521,489
Total liabilities, end of year
$441,367
Net assets or fund balances, end of year
$1,080,122
Program services expenses (Part IX)
$509,213
Management and general expenses
$295,934
Fundraising expenses
$111,896
Program service expenses (Part III)
$509,213

Program services were 55.5% 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

    $113,413

  • 1f · All other contributions, gifts and grants

    $233,404

  • 2a · Program service revenue: EDUCATIONAL PROGRAMS

    total $473,652 · related or exempt $473,652

  • 2b · Program service revenue: RENTAL INCOME

    total $98,628 · related or exempt $98,628

  • 3 · Investment income

    total $53,355 · excluded $53,355

  • 7a · Gross sales of assets other than inventory

    securities $468,757

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

    securities $418,863

  • 7c · Gain or loss

    securities $49,894

  • 7d · Net gain or loss

    total $49,894 · excluded $49,894

  • 8a · Fundraising events: gross income

    $91,450

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

    $113,413

  • 8b · Fundraising events: direct expenses

    $88,487

  • 8c · Net income from fundraising events

    total $2,963 · excluded $2,963

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $750 · program services $750

  • 2 · Grants to domestic individuals

    total $21,125 · program services $21,125

  • 11a · Fees: management

    total $434,011 · program services $230,386 · management and general $137,456 · fundraising $66,169

  • 11c · Fees: accounting

    total $6,575 · management and general $6,575

  • 11f · Fees: investment management

    total $9,669 · management and general $9,669

  • 11g · Fees: other

    total $22,406 · program services $19,580 · management and general $740 · fundraising $2,086

  • 13 · Office expenses

    total $126,067 · program services $20,103 · management and general $71,355 · fundraising $34,609

  • 14 · Information technology

    total $36,914 · management and general $36,914

  • 16 · Occupancy

    total $30,407 · program services $16,141 · management and general $9,630 · fundraising $4,636

  • 17 · Travel

    total $28,569 · program services $18,601 · management and general $8,388 · fundraising $1,580

  • 19 · Conferences, conventions and meetings

    total $38,458 · program services $36,961 · management and general $1,497

  • 20 · Interest

    total $7,861 · management and general $7,861

  • 22 · Depreciation, depletion and amortization

    total $18,469 · program services $9,804 · management and general $5,849 · fundraising $2,816

  • 24a · Other expenses: ED PROGRAM MATERIALS

    total $135,762 · program services $135,762

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $106,681 · end of year $14,524

  • 2 · Savings and temporary cash investments

    beginning of year $62,090 · end of year $62,352

  • 4 · Accounts receivable

    beginning of year $10,862 · end of year $29,287

  • 8 · Inventories for sale or use

    beginning of year $3,863 · end of year $3,863

  • 9 · Prepaid expenses and deferred charges

    beginning of year $18,858 · end of year $16,552

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

    $880,261

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

    $513,968

  • 10c · Land, buildings and equipment, net

    beginning of year $378,031 · end of year $366,293

  • 11 · Investments: publicly traded securities

    beginning of year $926,369 · end of year $972,694

  • 12 · Investments: other securities

    beginning of year $0 · end of year $24,654

  • 15 · Other assets

    beginning of year $43,545 · end of year $31,270

  • 17 · Accounts payable and accrued expenses

    beginning of year $48,177 · end of year $55,065

  • 19 · Deferred revenue

    beginning of year $25,550 · end of year $51,451

  • 23 · Secured mortgages and notes payable

    beginning of year $348,140 · end of year $302,770

  • 25 · Other liabilities

    beginning of year $135,488 · end of year $32,081

  • 27 · Net assets without donor restrictions

    beginning of year $992,944 · end of year $1,080,122

Mission and programs · 2024

Mission

TO PROMOTE FOOD SERVICE AS A PROFESSIONAL CAREER PATH, ATTRACT AND EDUCATE FUTURE LEADERS OF THE INDUSTRY AND PROVIDE AFFORDABLE, QUALITY TRAINING AND EDUCATION FOR THOSE ALREADY WORKING IN THE INDUSTRY.

Activities or mission (Part I)

THE ADVANCEMENT AND PROMOTION OF FOOD SERVICE STUDIES; TO MAKE AVAILABLE POST-SECONDARY EDUCATION IN FOOD SERVICE RELATED FIELDS THROUGH GRANTS AND SCHOLARSHIPS.

  • EDUCATIONAL PROGRAMS - THE FOUNDATION OFFERS EDUCATIONAL PROGRAMS WHICH ARE GEARED TO ATTRACT AND EDUCATE FUTURE LEADERS OF THE INDUSTRY AND PROVIDE AFFORDABLE, QUALITY EDUCATIONAL SEMINARS AND CERTIFICATION FOR THOSE ALREADY WORKING IN THE INDUSTRY. EDUCATIONAL PROGRAMS INCLUDES THE PROSTART HIGH SCHOOL COLLEGE-PREP PROGRAM WHICH COMBINES CUTTING-EDGE EDUCATION WITH REAL WORLD EXPERIENCE TO GUIDE STUDENTS TOWARD SUCCESS IN COLLEGE AND BEYOND. THE FOUNDATION OFFERS SERVSAFE REVIEW COURSES AND CERTIFICATION EXAMS FOR INDIVIDUAL WHO ARE SEEKING A CERTIFIED FOOD PROTECTION MANAGER CREDENTIAL.

    Expenses $432,091 · Grants $750 · Revenue $572,280

  • SCHOLARSHIPS - THE FOUNDATION PROVIDES SCHOLARSHIPS TO STUDENTS (BOTH TRADITIONAL AND NONTRADITIONAL) SEEKING POST-SECONDARY DEGREES IN CULINARY ARTS AND/OR RESTAURANT MANAGEMENT. THE FOUNDATION ADMINISTERS SCHOLARSHIPS FUNDED BY ITS OWN ENDOWMENT FUND, WHICH ARE AWARDED ONCE A MINIMUM ENDOWMENT THRESHOLD HAS BEEN MET. SCHOLARSHIP ADMINISTRATION EXPENSES INCLUDE COSTS ASSOCIATED WITH SOLICITING APPLICANTS, PROCESSING APPLICATIONS, ORGANIZING THE SELECTION PROCESS, NOTIFYING WINNERS, AND ADMINISTERING FUNDS TO THE WINNERS' SCHOOLS OF CHOICE.

    Expenses $31,688 · Grants $21,125

  • MEMBER SERVICES - MEMBER SERVICES CONSISTS OF PROVIDING GUIDANCE, SERVICES AND SUPPORT TO PROMOTE MEMBER SATISFACTION. THE LOCAL CHAPTERS ARE OPERATING TO FURTHER THE ASSOCIATION'S MISSION BY FOCUSING ON THEIR REGIONS AND COMMUNITIES. THE ASSOCIATION ASSISTS WITH ORGANIZATION OF CHAPTER MEETINGS AS WELL AS DEVELOPMENT ON NEW CHAPTERS AND CHANGES IN BOUNDARIES. THE ASSOCIATION SELLS DINING GIFT CERTIFICATES TO THE PUBLIC THAT CAN BE REDEEMED AT ANY PARTICIPATING MEMBER RESTAURANT WITH THE GOAL OF INCREASING THE EXPOSURE TO THESE MEMBERS.

    Expenses $31,048

  • PUBLIC RELATIONS - CONSISTS OF EFFORTS TO ADVANCE FOOD SERVICE TOURISM GOALS BY PROMOTING A POSITIVE INDUSTRY IMAGE THROUGH PUBLIC RELATIONS PROGRAMS. THE FOUNDATION PROMOTES EDUCATIONAL OPPORTUNITIES, PROFESSIONALISM, AND CAREER OPPORTUNITIES.

    Expenses $14,386

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

Listed in Part VII

  • Vicki Mendham

    CHAIR (THRU APRIL)/IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Tom Anderson

    CHAIR ELECT (THRU APRIL)/CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Bryon Coleman

    TREASURER (THRU APRIL)/CHAIR ELECT

    Total calculated
    $0
    Hours/week
    1

  • Maggie Kauer

    DIRECTOR/TREASURER (BEGIN MAY)

    Total calculated
    $0
    Hours/week
    1

  • Scott Schupbach

    IMMEDIATE PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Joanne Palzkill

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Brad Hammen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Mike Balistieri

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Andrew Beauchamp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Bernard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Todd Bernhardt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tracy Broekman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Susan Bulgrin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Carbiener

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Barkha Daily

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ryan Demers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Suzanne Fanning

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristal Gernes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Amanda Jabs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Luis Melendez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Klaus Nitsch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tom Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Pacovsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hakim Salaam

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Morgan Schnabl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tammy Vaassen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Amy Wimmer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kristine Hillmer

    SECRETARY, PRESIDENT & CEO

    Total calculated
    $218,226
    From this org
    $0
    From related orgs
    $211,443
    Other
    $6,783
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $206,685 related
    Bonus
    $0 + $4,500 related
    Other
    $0 + $258 related
    Deferred
    $0 + $6,485 related
    Nontaxable benefits
    $0 + $298 related
    Filer's total
    $0 + $218,226 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
  • 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
THE WISCONSIN RESTAURANT ASSOCIATION, INC., A RELATED ORGANIZATION, HAS A CONTRACT AND PERSONNEL COMMITTEE THAT NEGOTIATES AND APPROVES THE PRESIDENT & CEO'S EMPLOYMENT CONTRACT.

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
12 November 2025
IRS schema version
2024v5.2
Source object
202533179349304268

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