Civic Intelligence

American Culinary Federation Inc

EIN 13-1605933 • 501(c)6 • Jacksonville, FL

Profile

Promoting excellence, education, professionalism and collegiality in the culinary profession

6816 Southpoint Parkway Suite 400Jacksonville, FL 32216

www.acfchefs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

1.25x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.67x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

0.9%

Higher net margin than 38% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$108,051

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Asset Growth

91st percentile

33%

Faster asset growth than 91% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

0.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,062,389

Up $509,472 (+33%) from 2023

Liabilities

Up

$2,567,677

Up $476,145 (+23%) from 2023

Net Assets

Up

-$505,288

Up $33,327 (+6.2%) from 2023

Revenue

Up

$3,806,003

Up $20,012 (+0.5%) from 2023

Expenses

Down

$3,772,676

Down $719,246 (-16%) from 2023

Net Income

Up

$33,327

Up $739,258 (+105%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2011: $2,866,588Liabilities 2011: $2,403,612Net Assets 2011: $462,9762011Assets 2012: $2,873,260Liabilities 2012: $2,185,723Net Assets 2012: $687,5372012Assets 2013: $2,404,896Liabilities 2013: $1,865,539Net Assets 2013: $539,3572013Assets 2014: $1,952,164Liabilities 2014: $2,179,101Net Assets 2014: -$226,9372014Assets 2015: $2,088,628Liabilities 2015: $2,489,961Net Assets 2015: -$401,3332015Assets 2016: $1,980,612Liabilities 2016: $2,244,441Net Assets 2016: -$263,8292016Assets 2017: $1,824,924Liabilities 2017: $2,191,420Net Assets 2017: -$366,4962017Assets 2018: $2,038,094Liabilities 2018: $2,356,520Net Assets 2018: -$318,4262018Assets 2019: $1,959,547Liabilities 2019: $2,584,303Net Assets 2019: -$624,7562019Assets 2020: $3,108,240Liabilities 2020: $3,645,188Net Assets 2020: -$536,9482020Assets 2021: $1,583,734Liabilities 2021: $1,433,540Net Assets 2021: $150,1942021Assets 2022: $1,651,743Liabilities 2022: $1,484,427Net Assets 2022: $167,3162022Assets 2023: $1,552,917Liabilities 2023: $2,091,532Net Assets 2023: -$538,6152023Assets 2024: $2,062,389Liabilities 2024: $2,567,677Net Assets 2024: -$505,2882024

Highlighted filing

2024

Assets$2,062,389
Liabilities$2,567,677
Net Assets-$505,288

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,275,793Expenses 2011: $5,186,892Net Income 2011: $88,9012011Revenue 2012: $5,107,601Expenses 2012: $4,883,040Net Income 2012: $224,5612012Revenue 2013: $4,943,920Expenses 2013: $5,092,100Net Income 2013: -$148,1802013Revenue 2014: $4,766,266Expenses 2014: $5,532,560Net Income 2014: -$766,2942014Revenue 2015: $4,436,660Expenses 2015: $4,611,056Net Income 2015: -$174,3962015Revenue 2016: $4,612,746Expenses 2016: $4,475,242Net Income 2016: $137,5042016Revenue 2017: $4,637,966Expenses 2017: $4,740,633Net Income 2017: -$102,6672017Revenue 2018: $4,557,735Expenses 2018: $4,509,665Net Income 2018: $48,0702018Revenue 2019: $4,465,146Expenses 2019: $4,771,476Net Income 2019: -$306,3302019Revenue 2020: $2,720,415Expenses 2020: $2,632,607Net Income 2020: $87,8082020Revenue 2021: $3,913,751Expenses 2021: $3,226,610Net Income 2021: $687,1412021Revenue 2022: $3,514,792Expenses 2022: $3,471,168Net Income 2022: $43,6242022Revenue 2023: $3,785,991Expenses 2023: $4,491,922Net Income 2023: -$705,9312023Revenue 2024: $3,806,003Expenses 2024: $3,772,676Net Income 2024: $33,3272024

Highlighted filing

2024

Revenue$3,806,003
Expenses$3,772,676
Net Income$33,327

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$2.57$0.51$3.81$3.77$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.55$2.09$0.54$3.79$4.49$0.71
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$1.48$0.17$3.51$3.47$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.43$0.15$3.91$3.23$0.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$3.65$0.54$2.72$2.63$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$2.58$0.62$4.47$4.77$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$2.36$0.32$4.56$4.51$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$2.19$0.37$4.64$4.74$0.10
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$2.24$0.26$4.61$4.48$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$2.49$0.40$4.44$4.61$0.17
2014Summary only. Only limited summary data is available for this year.$1.95$2.18$0.23$4.77$5.53$0.77
2013Summary only. Only limited summary data is available for this year.$2.40$1.87$0.54$4.94$5.09$0.15
2012Summary only. Only limited summary data is available for this year.$2.87$2.19$0.69$5.11$4.88$0.22
2011Summary only. Only limited summary data is available for this year.$2.87$2.40$0.46$5.28$5.19$0.09
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 25, 2024
Return Version
2023v5.1
Gross Receipts
$3,794,092
Mission and Program Overview

Mission

Promoting excellence, education, professionalism and collegiality in the culinary profession

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$743,458$742,186▼ $1,272
Cash and Non-Interest-Bearing Accounts$352,506$295,239▼ $57,267
Investments in Publicly Traded Securities$179,574$208,506▲ $28,932
Prepaid Expenses and Deferred Charges$61,012$41,083▼ $19,929
Accounts Receivable$24,190$30,783▲ $6,593
Inventories for Sale or Use$16,266$18,403▲ $2,137
Total Assets$1,651,743$1,552,917▼ $98,826
Other Assets Total$274,737$216,717▼ $58,020
Liabilities
Deferred Revenue$851,165$1,178,182▲ $327,017
Accounts Payable and Accrued Expenses$170,803$491,064▲ $320,261
Other Liabilities$462,459$422,286▼ $40,173
Total Liabilities$1,484,427$2,091,532▲ $607,105
Net Assets / Fund Balance
Net Assets With Donor Restrictions$179,574$208,506▲ $28,932
Net Assets Without Donor Restrictions$-12,258$-747,121▼ $734,863
Total Net Assets Fund Balance$167,316$-538,615▼ $705,931
Total Liabilities and Net Assets / Fund Balance$1,651,743$1,552,917▼ $98,826

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$68,163$778,719$846,882
Buildings$674,023$50,189$724,212
Other Assets Org$216,717--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Everett ParkerPast CFOFT$108,051$108,051
Heidi CrambPast Executive DirectorFT$92,033$92,033
Christopher TannerExecutive DirectorFT$50,481$50,481

Board Members and Trustees

NameTitle
Joe AielloAac Chairman
Kimberly Brock BrownImmediate Past President
Rene MarquisPresident
Rajeev PatgaonkarCentral Region Vice Presid
Jeff BaconNational Secretary
Rae MccueNortheast Region Vice Pres
Bryan FrickSoutheast Region Vice Pres
Kyle RichardsonTreasurer
Greg MatchettWestern Region Vice Presid
Revenue and Support

Revenue Composition

Contributions and Grants
$1,399,910
Program Service Revenue
$1,823,575
Investment Income
$29,105
Other Revenue
$533,401
All Other Contributions
$500
Change in Net Assets
$-705,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,785,991
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,101
Total Revenue per Audited Statements
$3,794,092
Total Revenue per Form 990
$3,785,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,890,440
Salaries, Compensation, and Employee Benefits$1,601,482
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,649,815--$1,649,815
Other Salaries and Wages$289,488$817,238-$1,106,726
Current Officers, Directors, Trustees, and Key Employees$142,514$108,051-$250,565
Advertising$165,930$28,084-$194,014
Other Employee Benefits$41,166$109,417-$150,583
All Other Expenses$24,940$97,473-$122,413
Depreciation Depletion$42,713$60,326-$103,039
Payroll Taxes$27,764$65,844-$93,608
Office Expenses$721$85,849-$86,570
Fees for Services Other-$73,045-$73,045
Fees for Services Management$4,513$63,091-$67,604
Other Expenses$2,149$64,837-$66,986
Insurance$7,712$50,229-$57,941
Travel$9,727$9,733-$19,460
Occupancy-$18,028-$18,028
Total Functional Expenses$2,717,978$1,773,944$0$4,491,922

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,500,023
Expenses per Audited Statements$4,491,922
Total Expenses per Form 990$4,491,922
Expenses Not Reported on Form 990$8,101
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to ACFEF$275,363
SBA loan$143,749
Current portion of SBA loan$3,174
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The American Culinary Federation is a membership organization.

Form 990, Part VI, Section A, line 7A

The Election of Members and Their Rights: The members of the Board of Directors shall be elected by the eligible voters of the ACF membership, with two execeptions; 1. The Regional Vice Presidents shall be elected by the eligible voters in their respective region. 2. The AAC Chair whose election and term is determined by the AAC By-Laws. The Board of Directors shall be the managing body of the ACF. The Board shall have ultimate authority over and responsibility for the business affairs, operations, assets and staff of the ACF, subject to the limitations in the Bylaws. The Board of Directors shall consist of the Immediate Past President, President, Secretary, Treasurer, four (4) Regional Vice-Presidents, the AAC Chair, and At-large directors. The President shall serve as Chair. The Board of Directors shall consist of no fewer than nine nor more than fifteen members. The number of directors to be determined from time to time by resolution of the entire Board of Directors or by action of the Board of Governors, provided that no decrease in the number of directors shall shorten the term of any incumbent director. The national officers of the ACF shall be the Immediate Past President, President, Secretary, Treasurer and four (4) Regional Vice Presidents. Except for the Immediate Past President, they shall be elected by the membership in accordance with the Bylaws. The national officers shall be elected by the majority vote of the ACF membership, except that the Regional Vice Presidents shall be elected by eligible voters in their respective regions. Each officer shall be elected to a full two year term with the option of running for one additional (second) term for the same office. The terms of the office shall begin with installation at the National Convention following the election and continuing until a successor is duly elected and qualified. Depending on the office, vacancies are filled either by succession or appointment by the Board of Directors. In addition to the powers and duties conferred by the Bylaws, the national officers shall have the customary powers and duties of their office, subject to such terms, conditions and limitations as may be imposed by the Bylaws or Board of Directors. The membership of the Board of Governors shall be comprised of the following: the President of each local chapter; the ACF President, Immediate Past President, Secretary, Treasurer, Regional Vice Presidents; the Chair of the American Academy of Chefs; and such non-voting members as provided in the Bylaws. The Standing and Special Committee Chairs shall serve as non-voting members.

Form 990, Part VI, Section A, line 7B

Decisions Subject to Approval of Members: The Board of Governors shall be the representative body of the membership. The Board of Governors shall have the following powers and duties: (a) The Board of Governors shall be vested with full voting rights as to any and all matters requiring action or approval of the membership, excluding only the election of national officers and at-large directors. (b) The Board of Governors shall have the authority to amend the Bylaws as provided in these Bylaws. (c) The Board of Governors shall approve the annual budget. (d) The Board of Governors shall break ties in the election of national officers. (e) The Board of Governors shall set national dues. (f) The Board of Governors may adopt resolutions on matters of planning, procedure and policy for the consideration and guidance of the Board of Directors. However, such resolutions shall be advisory. The Board of Directors shall exercise its independent judgment and discretion in determining whether or not to follow such resolutions, consistent with the Board's fiduciary obligations.

Form 990, Part VI, Section B, line 11B

The process the organization uses to review the Form 990 is to provide an electronic copy of this form by email to board members for their review, prior to filing.

Form 990, Part VI, Section B, line 12C

Enforcement of Conflicts Policy: For each conflict of interest disclosed to the President of the Board of Directors, the President will determine whether to (a) take no action; (b) assure full disclosure to the Board of Directors and other individuals covered by this policy; (c) ask the person to recuse themselves from participation in related discussions or decisions within the American Culinary Federation or (d) ask the person to resign from his or her position in the American Culinary Federation or, if the person refuses to resign, become subject to possible removal in accordance with the removal procedures of the American Culinary Federation.

Form 990, Part VI, Section B, line 15A

Compensation Process for Top Official: Compensation of the Executive Director of the American Culinary Federation, Inc: 1. The compensation of the person is reviewed and approved by the Board of Directors or compensation committee of the American Culinary Federation, provided that people with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. The compensation of the person is reviewed and approved using data as comparable compensation for similarly qualified people in functionally comparable positions at similarly situated organizations. 3. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.

Form 990, Part VI, Section C, line 19

Governing documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
American Culinary Federation Inc
EIN
13-1605933
Phone
8006249458
Address
6816 Southpoint Parkway Suite 400, Jacksonville, FL 32216

Signing Officer

Name
Christopher Tanner
Title
Executive Director
Phone
8006249458
Signed
2024-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Tanner
Formed
1928
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
26
Volunteers
0

Preparer

Firm
Masters Smith & Wisby PA
Address
4651 Salisbury Road Suite 185, Jacksonville, FL 32256
Preparer
David W Howie CPA
Phone
9043962202
Supplemental Narrative

Additional Explanations

Form 900 Part XII Line 2C

The organization did not change either its oversight or selection process during the tax year.

Financial Statement Notes

Part X, Line 2:

The Organization takes tax positions which it feels are adhering to the laws established by the taxing authorities. The Organization doesn't believe it has taken any uncertain tax positions which could subject it to penalties and interest; therefore, none have been accrued in the accompanying financial statements. The taxing authorities have the right to audit the Organization's books for the current year and the last three open tax years which are 2022, 2021, and 2020.

Part XI, Line 2D - Other Adjustments:

Revenue Amounts included in Financials - Cost of Goods Sold 8,101.

Part XII, Line 2D - Other Adjustments:

Expense Amounts included in Financials - Cost of Goods Sold 8,101.

Raw XML AppendixShowing 400 of 518 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0170803
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0491064
IRS990/AccountsReceivableGrp/BOYAmt024190
IRS990/AccountsReceivableGrp/EOYAmt030783
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROMOTING EXCELLENCE, EDUCATION, PROFESSIONALISM AND COLLEGIALITY IN THE CULINARY PROFESSION
IRS990/AdvertisingGrp/ManagementAndGeneralAmt028084
IRS990/AdvertisingGrp/ProgramServicesAmt0165930
IRS990/AdvertisingGrp/TotalAmt0194014
IRS990/AllOtherContributionsAmt0500
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt097473
IRS990/AllOtherExpensesGrp/ProgramServicesAmt024940
IRS990/AllOtherExpensesGrp/TotalAmt0122413
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Roxana Parker
IRS990/BooksInCareOfDetail/PhoneNum08006249458
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06816 Southpoint Parkway Suite 400
IRS990/BooksInCareOfDetail/USAddress/CityNm0Jacksonville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032216
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0352506
IRS990/CashNonInterestBearingGrp/EOYAmt0295239
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0108051
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0142514
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0250565
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01649815
IRS990/ConferencesMeetingsGrp/TotalAmt01649815
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CostOfGoodsSoldAmt08101
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01399910
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt029105
IRS990/CYOtherExpensesAmt02890440
IRS990/CYOtherRevenueAmt0533401
IRS990/CYProgramServiceRevenueAmt01823575
IRS990/CYRevenuesLessExpensesAmt0-705931
IRS990/CYSalariesCompEmpBnftPaidAmt01601482
IRS990/CYTotalExpensesAmt04491922
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03785991
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0851165
IRS990/DeferredRevenueGrp/EOYAmt01178182
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt060326
IRS990/DepreciationDepletionGrp/ProgramServicesAmt042713
IRS990/DepreciationDepletionGrp/TotalAmt0103039
IRS990/Desc0CONVENTIONS, MARKETING AND TESTING
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0179574
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0208506
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt026
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt02717978
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt063091
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt04513
IRS990/FeesForServicesManagementGrp/TotalAmt067604
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt073045
IRS990/FeesForServicesOtherGrp/TotalAmt073045
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt935.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1035.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1135.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0RENE MARQUIS
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF BACON
IRS990/Form990PartVIISectionAGrp/PersonNm2RAJEEV PATGAONKAR
IRS990/Form990PartVIISectionAGrp/PersonNm3RAE MCCUE
IRS990/Form990PartVIISectionAGrp/PersonNm4BRYAN FRICK
IRS990/Form990PartVIISectionAGrp/PersonNm5GREG MATCHETT
IRS990/Form990PartVIISectionAGrp/PersonNm6JOE AIELLO
IRS990/Form990PartVIISectionAGrp/PersonNm7KIMBERLY BROCK BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm8KYLE RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm9CHRISTOPHER TANNER
IRS990/Form990PartVIISectionAGrp/PersonNm10HEIDI CRAMB
IRS990/Form990PartVIISectionAGrp/PersonNm11EVERETT PARKER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt950481
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1092033
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11108051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1NATIONAL SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CENTRAL REGION VICE PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt3NORTHEAST REGION VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt4SOUTHEAST REGION VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5WESTERN REGION VICE PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt6AAC CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PAST EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PAST CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01928
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03794092
IRS990/GrossSalesOfInventoryAmt063198
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt050229
IRS990/InsuranceGrp/ProgramServicesAmt07712
IRS990/InsuranceGrp/TotalAmt057941
IRS990/InventoriesForSaleOrUseGrp/BOYAmt016266
IRS990/InventoriesForSaleOrUseGrp/EOYAmt018403
IRS990/InvestmentIncomeGrp/ExclusionAmt029105
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029105
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0179574
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0208506
IRS990/IRPDocumentCnt071
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0828908
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0743458
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0742186
IRS990/LandBldgEquipCostOrOtherBssAmt01571094
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01399410
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROMOTING EXCELLENCE, EDUCATION, PROFESSIONALISM AND COLLEGIALITY IN THE CULINARY PROFESSION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0167316
IRS990/NetAssetsOrFundBalancesEOYAmt0-538615
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt055097
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt055097
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-12258
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-747121
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018028
IRS990/OccupancyGrp/TotalAmt018028
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt085849
IRS990/OfficeExpensesGrp/ProgramServicesAmt0721
IRS990/OfficeExpensesGrp/TotalAmt086570
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0274737
IRS990/OtherAssetsTotalGrp/EOYAmt0216717
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0109417
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt041166
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0150583
IRS990/OtherExpensesGrp/Desc0Communications and publ
IRS990/OtherExpensesGrp/Desc1Bank and credit card fe
IRS990/OtherExpensesGrp/Desc2Committee expenses
IRS990/OtherExpensesGrp/Desc3Printing and awards
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0122699
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt164837
IRS990/OtherExpensesGrp/ProgramServicesAmt0196230
IRS990/OtherExpensesGrp/ProgramServicesAmt1112596
IRS990/OtherExpensesGrp/ProgramServicesAmt22149
IRS990/OtherExpensesGrp/TotalAmt0196230
IRS990/OtherExpensesGrp/TotalAmt1122699
IRS990/OtherExpensesGrp/TotalAmt2112596
IRS990/OtherExpensesGrp/TotalAmt366986
IRS990/OtherLiabilitiesGrp/BOYAmt0462459
IRS990/OtherLiabilitiesGrp/EOYAmt0422286
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING AND PROMOT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0478304
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0478304
IRS990/OtherRevenueTotalAmt0478304
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0817238
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0289488
IRS990/OtherSalariesAndWagesGrp/TotalAmt01106726
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt065844
IRS990/PayrollTaxesGrp/ProgramServicesAmt027764
IRS990/PayrollTaxesGrp/TotalAmt093608
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061012
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt041083
IRS990/PrincipalOfficerNm0Christopher Tanner
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561500
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3611519
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTIONS & CONFEREN
IRS990/ProgramServiceRevenueGrp/Desc1FEES
IRS990/ProgramServiceRevenueGrp/Desc2Other
IRS990/ProgramServiceRevenueGrp/Desc3LICENSING & TESTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01155560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1330342
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2316067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321606
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01155560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1330342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2316067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt321606
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01507622
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01951055
IRS990/PYOtherRevenueAmt0374455
IRS990/PYProgramServiceRevenueAmt01632715
IRS990/PYRevenuesLessExpensesAmt043624
IRS990/PYSalariesCompEmpBnftPaidAmt01519713
IRS990/PYTotalExpensesAmt03471168
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03514792
IRS990/ReconcilationRevenueExpnssAmt0-705931
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0674023
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050189
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0724212
IRS990ScheduleD/EquipmentGrp/BookValueAmt068163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0778719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0846882
IRS990ScheduleD/ExpensesNotReportedAmt08101
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04491922
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0216717
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Trademark costs
IRS990ScheduleD/OtherExpensesIncludedAmt08101
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0275363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13174
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2143749
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to ACFEF
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Current portion of SBA loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA loan
IRS990ScheduleD/OtherRevenueAmt08101
IRS990ScheduleD/RevenueNotReportedAmt08101
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03785991
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization takes tax positions which it feels are adhering to the laws established by the taxing authorities. The Organization doesn't believe it has taken any uncertain tax positions which could subject it to penalties and interest; therefore, none have been accrued in the accompanying financial statements. The taxing authorities have the right to audit the Organization's books for the current year and the last three open tax years which are 2022, 2021, and 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Revenue Amounts included in Financials - Cost of Goods Sold 8,101.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expense Amounts included in Financials - Cost of Goods Sold 8,101.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0742186
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0216717
IRS990ScheduleD/TotalExpensesPerForm990Amt04491922
IRS990ScheduleD/TotalLiabilityAmt0422286
IRS990ScheduleD/TotalRevenuePerForm990Amt03785991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03794092
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04500023
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The American Culinary Federation is a membership organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Election of Members and Their Rights: The members of the Board of Directors shall be elected by the eligible voters of the ACF membership, with two execeptions; 1. The Regional Vice Presidents shall be elected by the eligible voters in their respective region. 2. The AAC Chair whose election and term is determined by the AAC By-Laws. The Board of Directors shall be the managing body of the ACF. The Board shall have ultimate authority over and responsibility for the business affairs, operations, assets and staff of the ACF, subject to the limitations in the Bylaws. The Board of Directors shall consist of the Immediate Past President, President, Secretary, Treasurer, four (4) Regional Vice-Presidents, the AAC Chair, and At-large directors. The President shall serve as Chair. The Board of Directors shall consist of no fewer than nine nor more than fifteen members. The number of directors to be determined from time to time by resolution of the entire Board of Directors or by action of the Board of Governors, provided that no decrease in the number of directors shall shorten the term of any incumbent director. The national officers of the ACF shall be the Immediate Past President, President, Secretary, Treasurer and four (4) Regional Vice Presidents. Except for the Immediate Past President, they shall be elected by the membership in accordance with the Bylaws. The national officers shall be elected by the majority vote of the ACF membership, except that the Regional Vice Presidents shall be elected by eligible voters in their respective regions. Each officer shall be elected to a full two year term with the option of running for one additional (second) term for the same office. The terms of the office shall begin with installation at the National Convention following the election and continuing until a successor is duly elected and qualified. Depending on the office, vacancies are filled either by succession or appointment by the Board of Directors. In addition to the powers and duties conferred by the Bylaws, the national officers shall have the customary powers and duties of their office, subject to such terms, conditions and limitations as may be imposed by the Bylaws or Board of Directors. The membership of the Board of Governors shall be comprised of the following: the President of each local chapter; the ACF President, Immediate Past President, Secretary, Treasurer, Regional Vice Presidents; the Chair of the American Academy of Chefs; and such non-voting members as provided in the Bylaws. The Standing and Special Committee Chairs shall serve as non-voting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions Subject to Approval of Members: The Board of Governors shall be the representative body of the membership. The Board of Governors shall have the following powers and duties: (a) The Board of Governors shall be vested with full voting rights as to any and all matters requiring action or approval of the membership, excluding only the election of national officers and at-large directors. (b) The Board of Governors shall have the authority to amend the Bylaws as provided in these Bylaws. (c) The Board of Governors shall approve the annual budget. (d) The Board of Governors shall break ties in the election of national officers. (e) The Board of Governors shall set national dues. (f) The Board of Governors may adopt resolutions on matters of planning, procedure and policy for the consideration and guidance of the Board of Directors. However, such resolutions shall be advisory. The Board of Directors shall exercise its independent judgment and discretion in determining whether or not to follow such resolutions, consistent with the Board's fiduciary obligations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process the organization uses to review the Form 990 is to provide an electronic copy of this form by email to board members for their review, prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Enforcement of Conflicts Policy: For each conflict of interest disclosed to the President of the Board of Directors, the President will determine whether to (a) take no action; (b) assure full disclosure to the Board of Directors and other individuals covered by this policy; (c) ask the person to recuse themselves from participation in related discussions or decisions within the American Culinary Federation or (d) ask the person to resign from his or her position in the American Culinary Federation or, if the person refuses to resign, become subject to possible removal in accordance with the removal procedures of the American Culinary Federation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation Process for Top Official: Compensation of the Executive Director of the American Culinary Federation, Inc: 1. The compensation of the person is reviewed and approved by the Board of Directors or compensation committee of the American Culinary Federation, provided that people with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. 2. The compensation of the person is reviewed and approved using data as comparable compensation for similarly qualified people in functionally comparable positions at similarly situated organizations. 3. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The organization did not change either its oversight or selection process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 900 Part XII Line 2c
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.