Form 990 for tax year 2024
Filed by PENNSYLVANIA RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION INC.
Totals
- Total revenue
- $426,379
- Total expenses
- $337,851
- Contributions and grants received
- $343,950
- Grants paid
- $81,605
- Program service revenue
- $0
- Investment income
- $82,429
- Other revenue
- $0
- Total assets, end of year
- $1,341,065
- Total liabilities, end of year
- $8,425
- Net assets or fund balances, end of year
- $1,332,640
- Program services expenses (Part IX)
- $280,259
- Management and general expenses
- $57,592
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $280,259
Program services were 83.0% 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.
-
1f · All other contributions, gifts and grants
$343,950
-
3 · Investment income
total $50,593 · excluded $50,593
-
7a · Gross sales of assets other than inventory
securities $78,598
-
7b · Less cost or other basis and sales expenses
securities $46,762
-
7c · Gain or loss
securities $31,836
-
7d · Net gain or loss
total $31,836 · excluded $31,836
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $81,605 · program services $81,605
-
11a · Fees: management
total $47,394 · management and general $47,394
-
11b · Fees: legal
total $2,675 · management and general $2,675
-
11c · Fees: accounting
total $5,000 · management and general $5,000
-
12 · Advertising and promotion
total $350 · management and general $350
-
13 · Office expenses
total $7,686 · program services $7,493 · management and general $193
-
17 · Travel
total $5,734 · program services $5,734
-
19 · Conferences, conventions and meetings
total $4,212 · program services $4,212
-
24a · Other expenses: RYRA
total $84,765 · program services $84,765
-
24b · Other expenses: EVENTS & COMPETITION
total $28,763 · program services $28,763
-
24c · Other expenses: PROSTART: SCHOOL SUPPORT
total $17,723 · program services $17,723
-
24d · Other expenses: BOOT CAMP
total $17,559 · program services $17,559
-
24e · All other expenses
total $34,385 · program services $32,405 · management and general $1,980
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $118,113 · end of year $105,875
-
4 · Accounts receivable
beginning of year $10,839 · end of year $2,000
-
9 · Prepaid expenses and deferred charges
beginning of year $866 · end of year $4,950
-
11 · Investments: publicly traded securities
beginning of year $1,125,644 · end of year $1,228,240
-
17 · Accounts payable and accrued expenses
beginning of year $25,293 · end of year $5,400
-
19 · Deferred revenue
beginning of year $7,500 · end of year $3,025
-
27 · Net assets without donor restrictions
beginning of year $935,440 · end of year $997,825
-
28 · Net assets with donor restrictions
beginning of year $287,229 · end of year $334,815
Mission and programs · 2024
Mission
TO ADVANCE AND SUPPORT THE HOSPITALITY INDUSTRY IN PENNSYLVANIA BY PROVIDING EDUCATIONAL PROGRAMMING, SCHOLARSHIPS TO STUDENTS IN PENNSYLVANIA FOR SECONDARY STUDY AND EMERGENCY FUNDING TO HOSPITALITY WORKERS THROUGH ITS RELIEF FUND
-
Withheld by Nonprofiteer: this text may name a private individual.
Expenses $50,869 · Grants $40,870
-
SUPPORT AND PROMOTE THE USE OF THE PROSTART EDUCATIONAL CURRICULUM IN PENNSYLVANIA SCHOOLS.
Expenses $96,454
-
RESTAURANT YOUTH REGISTERED APPRENTICESHIP (RYRA) - CONNECTS INDIVIDUALS TO RESTAURANTS THROUGH INDUSTRY APPRENTICESHIPS IN SEVERAL DISCIPLINES. PROVIDES SUPPRT TO RESTAURANTS WITH RECRUITMENT, TRAINING AND RETENTION OF HIGHLY SKILLED WORKERS. PARTICIPANTS GAIN VALUABLE ON-THE-JOB TRAINING WHILE EARNING A U.S. DEPARTMENT OF LABOR APPROVED INDUSTRY CERTIFICATION.
Expenses $84,765
-
WORKFORCE DEVELOPMENT - SEEKS TO IDENTIFY TRAINING RESOURCES AND PROGRAMS TO HELP WITH RECRUITING AND DEVELOPING INDUSTRY TALENT TO INVEST IN THE GROWTH AND SUPPORT OF THE PENNSYLVANIA HOSPITALITY INDUSTRY. WORKFORCE DEVELOPMENT EXPENSES TOTALD 7,436. HOSPITALITY ASSISTANCE RESPONSE OF PENNSYLVANIA (HARP) - PROVIDES EMERGENCY FUNDING TO HOSPITALITY WORKERS IN PENNSYLVANIA. FUNDED BY PRIVATE, COMMUNITY AND INDIVIDUAL DONATIONS, HARP WILL DISTRIBUTE ONE-TIME INDIVIDUAL GRANTS TO FRONT-LINE INDUSTRY EMPLOYEES DURING TIMES OF UNFORESEEN HARDSHIP. HARP EXPENSES TOTALED 40,735.
Expenses $48,171 · Grants $40,735
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.
Listed in Part VII
-
Joseph MassaroJOSEPH MASSARO
SECRETARY
- Total calculated
- $311,312
- From this org
- $0
- From related orgs
- $290,468
- Other
- $20,844
- Hours/week
- 0.2 + 37.3 related
Schedule J breakdown matched by us
- Base
- not reported + $264,843 related
- Bonus
- not reported + $25,625 related
- Other
- not reported
- Deferred
- not reported + $7,880 related
- Nontaxable benefits
- not reported + $12,964 related
- Filer's total
- not reported + $311,312 related
-
Benjamin FilecciaBENJAMIN FILECCIA
SENIOR VP
- Total calculated
- $156,213
- From this org
- $0
- From related orgs
- $144,145
- Other
- $12,068
- Hours/week
- 0.2 + 37.3 related
Schedule J breakdown matched by us
- Base
- not reported + $132,019 related
- Bonus
- not reported + $12,126 related
- Other
- not reported
- Deferred
- not reported + $3,971 related
- Nontaxable benefits
- not reported + $8,097 related
- Filer's total
- not reported + $156,213 related
-
Jennifer AquillaJENNIFER AQUILLA
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Michael BarrettMICHAEL BARRETT
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Fred BeckerFRED BECKER
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Chris BoydCHRIS BOYD
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Rob CommeroROB COMMERO
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2 + 1 related
-
Joy DickersonJOY DICKERSON
CO-CHAIR EDU
- Total calculated
- $0
- Hours/week
- 0.2
-
Qamara EdwardsQAMARA EDWARDS
VP WORKFORCE
- Total calculated
- $0
- Hours/week
- 0.2 + 1 related
-
Steve MuscianoSTEVE MUSCIANO
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Isidore OgoussanISIDORE OGOUSSAN
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2 + 1 related
-
Laura PalermoLAURA PALERMO
MEMBER
- Total calculated
- $0
- Hours/week
- 0.2
-
Tony SalomoneTONY SALOMONE
PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.2
-
David SchweigerDAVID SCHWEIGER
CO-CHAIR EDU
- Total calculated
- $0
- Hours/week
- 0.2
-
Cynthia SmithCYNTHIA SMITH
IMMEDIATE PA
- Total calculated
- $0
- Hours/week
- 0.2 + 1 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)
- SCHEDULE J, PART III
- SCHEDULE J, PART I, LINE 3 COMPENSATION FOR THE PRESIDENT/CEO IS SET BY A RELATED ORGANIZATION, PENNSYLVANIA RESTAURANT AND LODGING ASSOCIATION (PRLA). THE PRESIDENT/CEO'S AT WILL AGREEMENT IS PRODUCED BY THE PRLA EXECUTIVE COMMITEE AND PRLA COMPENSATION COMMITTEE. THE WRITTEN AGREEMENT IS APPROVED BY THE PRLA EXECUTIVE COMMITTEE AND SIGNED OFF BY THE CHAIRMAN OF THE BOARD AND THE PRESIDENT/CEO.
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.
-
PENNSYLVANIA RESTAURANT AND LODGING ASSOCIATION
501C6 · MEMBERSHIP · PA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 24 October 2025
- IRS schema version
- 2024v5.0
- Source object
- 202543179349301734
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