Civic Intelligence

Les Amis Descoffier Society Foundation Inc.

990 • Fiscal year 2018 • EIN 13-6133342

Mar 01, 2017 to Feb 28, 2018 • Filed on May 08, 2018

787 Ridgewood RoadMillburn, NJ 07041

(973) 379-4443

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

9.1%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

52nd percentile

2.5%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-6.9%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$157,950

Up $3,803 (+2.5%) from 2017

Net Assets

Up

$157,950

Up $4,453 (+2.9%) from 2017

Liabilities

Down

$0

Down $650 (-100%) from 2017

Revenue

Down

$48,934

Down $3,630 (-6.9%) from 2017

Expenses

Down

$44,481

Down $7,616 (-15%) from 2017

Net Income

Up

$4,453

Up $3,986 (+854%) from 2017

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $130,755Liabilities 2011: $0Net Assets 2011: $130,7552011Assets 2012: $121,180Liabilities 2012: $0Net Assets 2012: $121,1802012Assets 2013: $117,231Liabilities 2013: $100Net Assets 2013: $117,1312013Assets 2014: $140,102Liabilities 2014: $0Net Assets 2014: $140,1022014Assets 2015: $160,847Liabilities 2015: $0Net Assets 2015: $160,8472015Assets 2016: $136,508Liabilities 2016: $0Net Assets 2016: $136,5082016Assets 2017: $154,147Liabilities 2017: $650Net Assets 2017: $153,4972017Assets 2018: $157,950Liabilities 2018: $0Net Assets 2018: $157,9502018Assets 2019: $163,719Liabilities 2019: $0Net Assets 2019: $163,7192019Assets 2020: $147,365Liabilities 2020: $0Net Assets 2020: $147,3652020Assets 2021: $141,601Liabilities 2021: $0Net Assets 2021: $141,6012021Assets 2022: $129,443Liabilities 2022: $0Net Assets 2022: $129,4432022Assets 2023: $111,109Liabilities 2023: $0Net Assets 2023: $111,1092023Assets 2024: $149,015Liabilities 2024: $0Net Assets 2024: $149,0152024

Highlighted filing

2018

Assets$157,950
Liabilities$0
Net Assets$157,950

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $42,8612011Expenses 2012: $40,6922012Expenses 2013: $29,6812013Revenue 2014: $53,107Expenses 2014: $41,241Net Income 2014: $11,8662014Revenue 2015: $64,176Expenses 2015: $44,610Net Income 2015: $19,5662015Revenue 2016: $34,128Expenses 2016: $38,641Net Income 2016: -$4,5132016Revenue 2017: $52,564Expenses 2017: $52,097Net Income 2017: $4672017Revenue 2018: $48,934Expenses 2018: $44,481Net Income 2018: $4,4532018Revenue 2019: $51,889Expenses 2019: $46,120Net Income 2019: $5,7692019Revenue 2020: $34,356Expenses 2020: $50,710Net Income 2020: -$16,3542020Revenue 2021: $16,474Expenses 2021: $28,713Net Income 2021: -$12,2392021Revenue 2022: $31,175Expenses 2022: $32,890Net Income 2022: -$1,7152022Revenue 2023: $39,988Expenses 2023: $50,213Net Income 2023: -$10,2252023Revenue 2024: $103,711Expenses 2024: $81,697Net Income 2024: $22,0142024

Highlighted filing

2018

Revenue$48,934
Expenses$44,481
Net Income$4,453
Jump To
Filing Snapshot
Filing Period
Mar 1, 2017 to Feb 28, 2018
Signed
May 8, 2018
Return Version
2017v2.2
Gross Receipts
$139,770
Mission and Program Overview

Mission

Monthly dinner and annual dinner - to provide education and promote the culinary arts.

Provide education and scholarships promoting culinary arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$133,248$133,427▲ $179
Savings and Temporary Cash Investments$3,837$15,987▲ $12,150
Cash and Non-Interest-Bearing Accounts$16,952$8,536▼ $8,416
Accounts Receivable$110--
Total Assets$154,147$157,950▲ $3,803
Liabilities
Deferred Revenue$650--
Total Liabilities$650$0▼ $650
Net Assets / Fund Balance
Unrestricted Net Assets$153,497$157,950▲ $4,453
Total Net Assets Fund Balance$153,497$157,950▲ $4,453
Total Liabilities and Net Assets / Fund Balance$154,147$157,950▲ $3,803
Compensation and Service Providers

Board Members and Trustees

NameTitle
Uwe ToedterPresident
Achilles PoliviouDirector
George McneillDirector
Jim DaleDirector
John DormanDirector
Marc SarrazinDirector
Mark ArnaoDirector
Peter FernandezDirector
Philip DemaioloDirector
Roger SimonDirector
Stephen G BattaDirector
Zack SteinDirector
Sean CassidyFirst VP
Gina BertucciSecond VP
Chad KemlerSecretary
Kurt KellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$129,590
Program Service Revenue
$0
Investment Income
$10,180
Other Revenue
$-90,836
All Other Contributions
$3,695
Change in Net Assets
$4,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,981
Grants and Similar Amounts Paid$12,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$18,500-$18,500
Grants to Domestic Orgs$12,500--$12,500
Fees for Services Accounting-$2,104-$2,104
All Other Expenses-$1,620-$1,620
Other Expenses$875$2,570-$875
Conferences and Meetings-$812-$812
Office Expenses-$601-$601
Total Functional Expenses$15,192$29,289$0$44,481
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
C-capNyc, NY-Support Aspiring Chefs$10,000
New York City College of TechnologyBrooklyn, NY-To Support Finanical Assistance, Study Abroad, Professional Development and Research Initiatives.$2,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$90,836
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$61,639-$50,216-
Monthly Dinner$28,470-$31,785-
Total Events$113,180-$90,836$-90,836
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ursula KellerWife of TreasurerOffice and Admin ServicesNo$16,500
Kurt KellerTreasurerPrintingNo$3,131
-TresurerOffice ServicesNo$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 1

All information is made available to the general public by contacting the president or treasurer.

Form 990, Part VI, Section A, Line 8B

Governing body will make every effort to document meetings.

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

Treasurer presents complete form 990 to officers for review.

Form 990, Part VI, Section C, Line 19

All information is made available to the general public by contacting the president or treasurer.

Filing and Contact Details

Filer

Filer Name
LES AIMES D'ESCOFFIER SOCIETY FOUNDATION
EIN
13-6133342
Phone
9733794443
Address
787 RIDGEWOOD ROAD, MILLBURN, NJ 07041

Signing Officer

Name
Kurt Keller
Title
Sec/treas
Phone
9733794443
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Keller
Formed
1954
Legal Domicile
Al
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
0

Preparer

Firm
Massimino CPA LLC
Address
1115 WESTFORD ST, LOWELL, MA 01851
Preparer
Marybeth Massimino
Phone
9786746694
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt052564
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt04453
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03837
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015987
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0130115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt074515
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt013625
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013867
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0248322
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04384
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09079
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06760
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt030403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0128203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt092570
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0220773
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04384
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06760
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt030403
IRS990ScheduleA/InvestmentIncomeCYPct00.06090
IRS990ScheduleA/InvestmentIncomePYPct00.05220
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93910
IRS990ScheduleA/PublicSupportPY509Pct00.94780
IRS990ScheduleA/PublicSupportTotal509Amt0469095
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0130115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt074515
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt013625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0142070
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0108770
IRS990ScheduleA/Total509Grp/TotalAmt0469095
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0140295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt078899
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013625
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0151149
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0115530
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0499498
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/CharitableDistributionRqrInd00
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0113180
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt061639
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt028470
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt023071
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt090836
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MONTHLY DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061639
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt028470
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt023071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0113180
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-90836
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08835
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt090836
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt050216
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt031785
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd00
IRS990ScheduleG/IndividualWithBooksNm0KURT KELLER TREASURER
IRS990ScheduleG/LicensedInd00
IRS990ScheduleG/LicenseSuspendedEtcInd00
IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0787 RIDGEWOOD RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0MILLBURN
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NJ
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd007041
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/StatesWhereGamingConductedCd0NY
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt12500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT ASPIRING CHEFS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO SUPPORT FINANICAL ASSISTANCE, STUDY ABROAD, PROFESSIONAL DEVELOPMENT AND RESEARCH INITIATIVES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0C-CAP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1NEW YORK CITY COLLEGE OF TECHNOLOGY
IRS990ScheduleI/RecipientTable/RecipientEIN0133662917
IRS990ScheduleI/RecipientTable/RecipientEIN1112529356
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0505 EIGHTH AVE SUITE 1400
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt116 COURT STREET SUITE 600
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NYC
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BROOKLYN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd010018
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd111241
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KR & GRAPHICS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0URSULA KELLER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1KURT KELLER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0WIFE OF TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1TREASURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2TRESURER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt016500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13131
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt22000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OFFICE AND ADMIN SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PRINTING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2OFFICE SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL INFORMATION IS MADE AVAILABLE TO THE GENERAL PUBLIC BY CONTACTING THE PRESIDENT OR TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BODY WILL MAKE EVERY EFFORT TO DOCUMENT MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER PRESENTS COMPLETE FORM 990 TO OFFICERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION IS MADE AVAILABLE TO THE GENERAL PUBLIC BY CONTACTING THE PRESIDENT OR TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$1.04$0.82$0.22
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.40$0.50$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.31$0.33$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.16$0.29$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.34$0.51$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.52$0.46$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.49$0.44$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.01$1.53$0.53$0.52$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.34$0.39$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.64$0.45$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.53$0.41$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.43