Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
EIN 13-1605933 • 501(c)6 • Jacksonville, FL
Profile
Promoting excellence, education, professionalism and collegiality in the culinary profession
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
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
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
Promoting excellence, education, professionalism and collegiality in the culinary profession
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $68,163 | $778,719 | $846,882 |
| Buildings | $674,023 | $50,189 | $724,212 |
| Other Assets Org | $216,717 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Everett Parker | Past CFO | FT | $108,051 | $108,051 |
| Heidi Cramb | Past Executive Director | FT | $92,033 | $92,033 |
| Christopher Tanner | Executive Director | FT | $50,481 | $50,481 |
| Name | Title |
|---|---|
| Joe Aiello | Aac Chairman |
| Kimberly Brock Brown | Immediate Past President |
| Rene Marquis | President |
| Rajeev Patgaonkar | Central Region Vice Presid |
| Jeff Bacon | National Secretary |
| Rae Mccue | Northeast Region Vice Pres |
| Bryan Frick | Southeast Region Vice Pres |
| Kyle Richardson | Treasurer |
| Greg Matchett | Western Region Vice Presid |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to ACFEF | $275,363 |
| SBA loan | $143,749 |
| Current portion of SBA loan | $3,174 |
“The American Culinary Federation is a membership organization.”
“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.”
“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.”
“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.”
“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.”
“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.”
“Governing documents are made available to the public upon request”
“The organization did not change either its oversight or selection process during the tax year.”
“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.”
“Revenue Amounts included in Financials - Cost of Goods Sold 8,101.”
“Expense Amounts included in Financials - Cost of Goods Sold 8,101.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 170803 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 491064 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24190 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 30783 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTING EXCELLENCE, EDUCATION, PROFESSIONALISM AND COLLEGIALITY IN THE CULINARY PROFESSION |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 28084 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 165930 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 194014 |
| IRS990/AllOtherContributionsAmt | 0 | 500 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 97473 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 24940 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 122413 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Roxana Parker |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8006249458 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6816 Southpoint Parkway Suite 400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Jacksonville |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32216 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 352506 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 295239 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 108051 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 142514 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 250565 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1649815 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1649815 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 8101 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1399910 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 29105 |
| IRS990/CYOtherExpensesAmt | 0 | 2890440 |
| IRS990/CYOtherRevenueAmt | 0 | 533401 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1823575 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -705931 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1601482 |
| IRS990/CYTotalExpensesAmt | 0 | 4491922 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3785991 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 851165 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1178182 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 60326 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 42713 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 103039 |
| IRS990/Desc | 0 | CONVENTIONS, MARKETING AND TESTING |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 179574 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 208506 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 26 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 2717978 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 63091 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 4513 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 67604 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 73045 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 73045 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RENE MARQUIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JEFF BACON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RAJEEV PATGAONKAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RAE MCCUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRYAN FRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GREG MATCHETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOE AIELLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KIMBERLY BROCK BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KYLE RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CHRISTOPHER TANNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | HEIDI CRAMB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | EVERETT PARKER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 50481 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 92033 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 108051 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | NATIONAL SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CENTRAL REGION VICE PRESID |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | NORTHEAST REGION VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SOUTHEAST REGION VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | WESTERN REGION VICE PRESID |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | AAC CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PAST EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PAST CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1928 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3794092 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 63198 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 50229 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7712 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 57941 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 16266 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 18403 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29105 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29105 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 179574 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 208506 |
| IRS990/IRPDocumentCnt | 0 | 71 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 828908 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 743458 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 742186 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1571094 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 1399410 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROMOTING EXCELLENCE, EDUCATION, PROFESSIONALISM AND COLLEGIALITY IN THE CULINARY PROFESSION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 167316 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -538615 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 55097 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 55097 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -12258 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -747121 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 18028 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18028 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 85849 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 721 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 86570 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 274737 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 216717 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 109417 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 41166 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 150583 |
| IRS990/OtherExpensesGrp/Desc | 0 | Communications and publ |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank and credit card fe |
| IRS990/OtherExpensesGrp/Desc | 2 | Committee expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and awards |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 122699 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 64837 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 196230 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 112596 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2149 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 196230 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 122699 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 112596 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 66986 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 462459 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 422286 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADVERTISING AND PROMOT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 478304 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 478304 |
| IRS990/OtherRevenueTotalAmt | 0 | 478304 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 817238 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 289488 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1106726 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 65844 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27764 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 93608 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 61012 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 41083 |
| IRS990/PrincipalOfficerNm | 0 | Christopher Tanner |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561500 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611519 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONVENTIONS & CONFEREN |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Other |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | LICENSING & TESTING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1155560 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 330342 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 316067 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 21606 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1155560 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 330342 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 316067 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 21606 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1507622 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 400 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1951055 |
| IRS990/PYOtherRevenueAmt | 0 | 374455 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1632715 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 43624 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1519713 |
| IRS990/PYTotalExpensesAmt | 0 | 3471168 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3514792 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -705931 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 674023 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 50189 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 724212 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 68163 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 778719 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 846882 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 8101 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4491922 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 216717 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Trademark costs |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 8101 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 275363 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3174 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 143749 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to ACFEF |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Current portion of SBA loan |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SBA loan |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 8101 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 8101 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3785991 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Revenue Amounts included in Financials - Cost of Goods Sold 8,101. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Expense Amounts included in Financials - Cost of Goods Sold 8,101. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 742186 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 216717 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4491922 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 422286 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3785991 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3794092 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4500023 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The American Culinary Federation is a membership organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The organization did not change either its oversight or selection process during the tax year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 900 Part XII Line 2c |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
No mirrored PDF or thumbnail assets are attached yet.