Civic Intelligence

Careers Through Culinary Arts Program DBA Culinary Careers Program

990 • Fiscal year 2022 • EIN 13-3662917

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 27, 2023

Organization ProfileWWW.CCAPINC.ORG
33 West 60th Street- 2nd FloorNew York, NY 10023

(212) 974-7111

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.56x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.31x

Higher debt load relative to revenue than 65% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

56th percentile

10.0%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

52nd percentile

$127,282

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

25%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$2,830,215

Up $329,440 (+13%) from 2021

Net Assets

Up

$1,232,158

Up $522,584 (+74%) from 2021

Liabilities

Down

$1,598,057

Down $193,144 (-11%) from 2021

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin56th percentile

Revenue

Up

$5,233,513

Up $1,047,540 (+25%) from 2021

Expenses

Up

$4,710,929

Up $493,330 (+12%) from 2021

Net Income

Up

$522,584

Up $554,210 (+1752%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,944,307Liabilities 2010: $824,779Net Assets 2010: $1,119,5282010Assets 2011: $2,063,283Liabilities 2011: $805,314Net Assets 2011: $1,257,9692011Assets 2012: $2,364,023Liabilities 2012: $767,743Net Assets 2012: $1,596,2802012Assets 2013: $2,864,152Liabilities 2013: $721,269Net Assets 2013: $2,142,8832013Assets 2014: $3,093,947Liabilities 2014: $883,197Net Assets 2014: $2,210,7502014Assets 2015: $3,098,185Liabilities 2015: $953,975Net Assets 2015: $2,144,2102015Assets 2016: $2,886,982Liabilities 2016: $1,152,674Net Assets 2016: $1,734,3082016Assets 2017: $2,502,367Liabilities 2017: $1,179,647Net Assets 2017: $1,322,7202017Assets 2018: $2,484,628Liabilities 2018: $1,327,199Net Assets 2018: $1,157,4292018Assets 2019: $2,185,173Liabilities 2019: $1,365,945Net Assets 2019: $819,2282019Assets 2020: $2,153,898Liabilities 2020: $1,532,698Net Assets 2020: $621,2002020Assets 2021: $2,500,775Liabilities 2021: $1,791,201Net Assets 2021: $709,5742021Assets 2022: $2,830,215Liabilities 2022: $1,598,057Net Assets 2022: $1,232,1582022Assets 2023: $2,802,011Liabilities 2023: $1,490,433Net Assets 2023: $1,311,5782023Assets 2024: $3,397,431Liabilities 2024: $1,907,316Net Assets 2024: $1,490,1152024Assets 2025: $3,377,186Liabilities 2025: $1,860,752Net Assets 2025: $1,516,4342025

Highlighted filing

2022

Assets$2,830,215
Liabilities$1,598,057
Net Assets$1,232,158
Open 2022 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,802,4332010Expenses 2011: $4,574,5812011Expenses 2012: $4,928,6152012Revenue 2013: $5,795,352Expenses 2013: $5,203,949Net Income 2013: $591,4032013Revenue 2014: $5,423,415Expenses 2014: $5,280,489Net Income 2014: $142,9262014Revenue 2015: $6,357,269Expenses 2015: $6,359,679Net Income 2015: -$2,4102015Revenue 2016: $6,842,589Expenses 2016: $7,180,341Net Income 2016: -$337,7522016Revenue 2017: $5,813,901Expenses 2017: $6,225,489Net Income 2017: -$411,5882017Revenue 2018: $6,941,867Expenses 2018: $7,107,158Net Income 2018: -$165,2912018Revenue 2019: $5,619,900Expenses 2019: $6,045,695Net Income 2019: -$425,7952019Revenue 2020: $5,059,291Expenses 2020: $5,395,491Net Income 2020: -$336,2002020Revenue 2021: $4,185,973Expenses 2021: $4,217,599Net Income 2021: -$31,6262021Revenue 2022: $5,233,513Expenses 2022: $4,710,929Net Income 2022: $522,5842022Revenue 2023: $4,784,874Expenses 2023: $4,705,454Net Income 2023: $79,4202023Revenue 2024: $5,610,832Expenses 2024: $5,432,295Net Income 2024: $178,5372024Revenue 2025: $6,095,750Expenses 2025: $6,069,431Net Income 2025: $26,3192025

Highlighted filing

2022

Revenue$5,233,513
Expenses$4,710,929
Net Income$522,584
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 27, 2023
Return Version
2021v4.2
Gross Receipts
$5,451,447
Mission and Program Overview

Mission

Mission statement: empower under-resourced students & adults to become the next generation of leaders in food and hospitality through culinary arts education, job skills training, college scholarships, and career opportunities. Culinary careers program (ccap) is a national workforce development nonprofit dedicated to training and supporting the next generation of food and hospitality leaders. We provide culinary arts education, job skills, apprenticeships, scholarships, and career opportunities to under-resourced middle and high school students & adults. To date we have uplifted close to 400,000 students across the united states and awarded $76 million in college scholarships.

The mission of Careers through Culinary Arts Program is to empower underserved youth through the culinary arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,031,711$1,371,804▲ $340,093
Accounts Receivable$102,447$530,232▲ $427,785
Cash and Non-Interest-Bearing Accounts$739,745$473,413▼ $266,332
Pledges and Grants Receivable$144,157$203,146▲ $58,989
Investments in Publicly Traded Securities$400,000$200,000▼ $200,000
Prepaid Expenses and Deferred Charges$68,830$36,557▼ $32,273
Land, Buildings, and Equipment, Net$11,385$12,563▲ $1,178
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,500,775$2,830,215▲ $329,440
Other Assets Total$2,500$2,500→ $0
Liabilities
Other Liabilities$1,308,942$1,381,517▲ $72,575
Unsecured Notes Loans Payable$301,295$0▼ $301,295
Accounts Payable and Accrued Expenses$140,348$181,853▲ $41,505
Deferred Revenue$40,616$34,687▼ $5,929
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,791,201$1,598,057▼ $193,144
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$461,805$857,821▲ $396,016
Net Assets With Donor Restrictions$247,769$374,337▲ $126,568
Total Net Assets Fund Balance$709,574$1,232,158▲ $522,584
Total Liabilities and Net Assets / Fund Balance$2,500,775$2,830,215▲ $329,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,563$37,201-
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tanya SteelExecutive Director-Eff 1/5/21FT$127,143$139$127,282
Jennifer SolomonChief Operating Off-eff 1/5/21FT$122,253-$122,253
Christine LeeNational Program DirectorFT$101,463$15,053$116,516

Board Members and Trustees

NameTitle
Richard GrausmanChairman Emeritus
Marcus SamuelssonCo-Chairman
Mark WeissCo-Chairman
Jeffrey SamuelsCo- Vice Chairman
Barbara FairchildBoard Member
Beatriz GarciaBoard Member
Danyelle FreemanBoard Member
Deborah GrausmanBoard Member
Doug HsiehBoard Member
Idehen AruedeBoard Member
Marco de CeglieBoard Member
Mark KornblauBoard Member
Melvin GinsbergBoard Member
Michael StillmanBoard Member
Mark TarbellBOARD MEMBER - as of 1/14/22
Richard HofstetterBOARD MEMBER - as of 1/14/22
Sharon SagerSecretary
Maria Castro VanierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,638,758
Program Service Revenue
$588,458
Investment Income
$6,297
Other Revenue
$0
All Other Contributions
$3,002,917
Change in Net Assets
$522,584

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table52$1,820,427Fair Market Value (FMV)
Other Non Cash Contri Table1,500$298,925Fair Market Value (FMV)
Total Noncash Contributions1,552$2,119,352-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,233,513
Revenue Not Reported on Form 990
$132,871
Total Revenue per Audited Statements
$5,366,384
Total Revenue per Form 990
$5,233,513
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,140,039
Salaries, Compensation, and Employee Benefits$1,680,604
Other Expenses$873,075
Total Fundraising Expense$447,495
Professional Fundraising Fees$17,211

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$2,140,039--$2,140,039
Other Salaries and Wages$788,277$153,901$163,645$1,105,823
Current Officers, Directors, Trustees, and Key Employees$215,405$63,681$76,941$356,027
Payroll Taxes$90,743$20,017$22,686$133,446
All Other Expenses$11,813$123$98,883$110,819
Information Technology$70,337$10,963$15,379$96,679
Other Employee Benefits$45,887$12,694$13,382$71,963
Fees for Services Other$43,024$19,520-$62,544
Travel$38,126$5,330$17,351$60,807
Office Expenses$30,465$6,020$11,473$47,958
Occupancy$41,364$2,079-$43,443
Fees for Services Accounting-$38,000-$38,000
Insurance-$30,808-$30,808
Fees for Services Professional Fundraising--$17,211$17,211
Pension Plan Contributions$8,349$2,373$2,623$13,345
Conferences and Meetings$2,814$3,722$5$6,541
Advertising-$1,424$4,340$5,764
Fees for Services Legal-$5,719-$5,719
Depreciation Depletion-$5,155-$5,155
Other Expenses$1,800$3,003$500$2,300
Total Functional Expenses$3,878,902$384,532$447,495$4,710,929

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,843,800
Expenses per Audited Statements$4,710,929
Total Expenses per Form 990$4,710,929
Expenses Not Reported on Form 990$132,871
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$217,934
Fundraising Gross Income$217,934
Professional Fundraising Fees$17,211
Gaming Direct Expenses$0
Gaming Gross Income$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
National$614,531$158,778$158,778$0
Local$517,445$59,156$59,156$0
Total Events$1,131,976$217,934$217,934-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$1,381,517
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

“C-cap's founder richard grausman and his daughter deborah grausman are both board members.”

FORM 990, PART VI, SECTION B, LINE 11:

“THE DRAFT OF FORM 990 IS SENT TO THE FULL BOARD FOR REVIEW AND comments.”

FORM 990, PART VI, SECTION B, LINE 12C:

“The organization requests that all board members and key employees sign an annual conflict of interest policy certification. In addition, board members and key employees are requested to complete an annual form 990 disclosure, which requests disclosure of any interest that could give rise to a conflict.”

FORM 990, PART VI, SECTION B, LINE 15:

“The salaries of the executive director and other key employees are determined by the board of directors from comparable data of similar organizations. The organization establishes their compensation of the organization's ceo/executive director by written employment contract.”

Form 990, Part VI, Section C, Line 19

“FINANCIAL STATEMENTS and the form 990 ARE POSTED ON THE ORGANIZATION'S WEBSITE. The 990 is also available on guidestar.org and on the NY State Charities Bureau website. OTHER DOCUMENTS ARE AVAILABLE BY REQUEST.”

Filing and Contact Details

Filer

Filer Name
Careers Through Culinary Arts Program
EIN
13-3662917
In Care Of
% MICHELLE WIDER
Phone
2129747111
Address
33 West 60th Street- 2nd Floor, NEW YORK, NY 10023

Signing Officer

Name
Jennifer Solomon
Title
COO
Phone
2129747111
Signed
2023-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tanya Steel
Formed
1990
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
30
Volunteers
662

Preparer

Firm
Withumsmithbrown Pc
Address
1411 BROADWAY 9TH FLOOR, NEW YORK, NY 10018
Preparer
Catherine Bendall CPA
Phone
2127519100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The audit committe of the organization oversees the oversight of the audit process.”

Financial Statement Notes

Part X, Other Liabilities

“The organization is a not-for-profit corporation, exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and section 402 of the not-for-profit corporation law in new york state, and has been designated as an organization which is not a private foundation.”

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

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IRS990/Form990PartVIISectionAGrp/PersonNm4Marcus Samuelsson
IRS990/Form990PartVIISectionAGrp/PersonNm5Mark Weiss
IRS990/Form990PartVIISectionAGrp/PersonNm6Jeffrey Samuels
IRS990/Form990PartVIISectionAGrp/PersonNm7Idehen Aruede
IRS990/Form990PartVIISectionAGrp/PersonNm8Marco de Ceglie
IRS990/Form990PartVIISectionAGrp/PersonNm9Barbara Fairchild
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IRS990/Form990PartVIISectionAGrp/PersonNm11Deborah Grausman
IRS990/Form990PartVIISectionAGrp/PersonNm12Doug Hsieh
IRS990/Form990PartVIISectionAGrp/PersonNm13Sharon Sager
IRS990/Form990PartVIISectionAGrp/PersonNm14Michael Stillman
IRS990/Form990PartVIISectionAGrp/PersonNm15Maria Castro Vanier
IRS990/Form990PartVIISectionAGrp/PersonNm16Melvin Ginsberg
IRS990/Form990PartVIISectionAGrp/PersonNm17Beatriz Garcia
IRS990/Form990PartVIISectionAGrp/PersonNm18Richard Hofstetter
IRS990/Form990PartVIISectionAGrp/PersonNm19Mark Tarbell
IRS990/Form990PartVIISectionAGrp/PersonNm20Mark Kornblau
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director-Eff 1/5/21
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Operating Off-eff 1/5/21
IRS990/Form990PartVIISectionAGrp/TitleTxt2National Program Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman Emeritus
IRS990/Form990PartVIISectionAGrp/TitleTxt4Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt5Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Co- Vice Chairman
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER - as of 1/14/22
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER - as of 1/14/22
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,830,215
Liabilities
$1,598,057
Net assets
$1,232,158
Revenue
$5,233,513
Expenses
$4,710,929
Net income
$522,584
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.38$1.86$1.52$6.10$6.07$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.40$1.91$1.49$5.61$5.43$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.80$1.49$1.31$4.78$4.71$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.83$1.60$1.23$5.23$4.71$0.52
2021Detailed filing. Detailed filing data is available for this year.$2.50$1.79$0.71$4.19$4.22$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.15$1.53$0.62$5.06$5.40$0.34
2019Detailed filing. Detailed filing data is available for this year.$2.19$1.37$0.82$5.62$6.05$0.43
2018Detailed filing. Detailed filing data is available for this year.$2.48$1.33$1.16$6.94$7.11$0.17
2017Detailed filing. Detailed filing data is available for this year.$2.50$1.18$1.32$5.81$6.23$0.41
2016Detailed filing. Detailed filing data is available for this year.$2.89$1.15$1.73$6.84$7.18$0.34
2015Detailed filing. Detailed filing data is available for this year.$3.10$0.95$2.14$6.36$6.36$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.88$2.21$5.42$5.28$0.14
2013Summary only. Only limited summary data is available for this year.$2.86$0.72$2.14$5.80$5.20$0.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.77$1.60$4.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.81$1.26$4.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.82$1.12$4.80