Civic Intelligence

Dennys Employee Disaster Relief Fund Inc

EIN 20-3203326 • 501(c)3 • Spartanburg, SC

Profile

A public charity established to provide financial assistance to employees of Dennys Inc. and its franchisees licensees who are victims of natural disaster or who are victims of other specifically defined events that result in financial hardship.

203 E Main StreetSpartanburg, SC 29319-0001
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

54th percentile

6.4%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

46th percentile

1.5%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

23%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$901,586

Up $13,265 (+1.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$901,586

Up $13,265 (+1.5%) from 2023

Revenue

Up

$208,480

Up $38,520 (+23%) from 2023

Expenses

Up

$195,215

Up $51,661 (+36%) from 2023

Net Income

Down

$13,265

Down $13,141 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $141,163Liabilities 2015: $02015Assets 2016: $161,830Liabilities 2016: $02016Assets 2017: $189,716Liabilities 2017: $02017Assets 2018: $286,368Liabilities 2018: $02018Assets 2019: $442,116Liabilities 2019: $02019Assets 2021: $736,055Liabilities 2021: $0Net Assets 2021: $736,0552021Assets 2022: $861,915Liabilities 2022: $0Net Assets 2022: $861,9152022Assets 2023: $888,321Liabilities 2023: $0Net Assets 2023: $888,3212023Assets 2024: $901,586Liabilities 2024: $0Net Assets 2024: $901,5862024

Highlighted filing

2024

Assets$901,586
Liabilities$0
Net Assets$901,586

Operations Trend

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

$300K$200K$100K$0Revenue 2015: $58,414Expenses 2015: $53,649Net Income 2015: $4,7652015Revenue 2016: $61,534Expenses 2016: $40,867Net Income 2016: $20,6672016Revenue 2017: $104,284Expenses 2017: $76,398Net Income 2017: $27,8862017Revenue 2018: $166,406Expenses 2018: $69,754Net Income 2018: $96,6522018Revenue 2019: $189,105Expenses 2019: $33,357Net Income 2019: $155,7482019Revenue 2021: $176,034Expenses 2021: $28,555Net Income 2021: $147,4792021Revenue 2022: $168,705Expenses 2022: $42,845Net Income 2022: $125,8602022Revenue 2023: $169,960Expenses 2023: $143,554Net Income 2023: $26,4062023Revenue 2024: $208,480Expenses 2024: $195,215Net Income 2024: $13,2652024

Highlighted filing

2024

Revenue$208,480
Expenses$195,215
Net Income$13,265

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.1
Gross Receipts
$208,480
Mission and Program Overview

Mission

A public charity established to provide financial assistance to employees of Denny's Inc. and its franchisees licensees who are victims of natural disaster or who are victims of other specifically defined events that result in financial hardship.

A public charity established to provide financial assistance to employees of Dennys Inc. and its franchisees licensees who are victims of natural disaster or other specifically defined events that result in financial hardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$678,827$724,755▲ $45,928
Cash and Non-Interest-Bearing Accounts$209,494$176,831▼ $32,663
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$888,321$901,586▲ $13,265
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$888,321$901,586▲ $13,265
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$888,321$901,586▲ $13,265
Total Liabilities and Net Assets / Fund Balance$888,321$901,586▲ $13,265

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$724,755--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott F SmalleyPresident
Gail Sharps MyersDirector
Glenn BeattieDirector
Jim WainwrightDirector
Robert VerostekDirector
Jasmine TaylorAssistant Secretary
Jimmy HoskinsGrant Advisory
Kaili FloydGrant Advisory
Kensey ElderGrant Advisory
Kevin CoveneyGrant Advisory
Lupita CorbeilGrant Advisory
Mike BairGrant Advisory
Rhea ThurmanGrant Advisory
Rosetta CarterGrant Advisory
Tammie CostanzoGrant Advisory
Delia BarceloSecretary
Jay GilmoreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$168,155
Program Service Revenue
$0
Investment Income
$40,325
Other Revenue
$0
All Other Contributions
$168,155
Change in Net Assets
$13,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$189,486
Other Expenses$5,729
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$189,486--$189,486
Fees for Service Investment Mgmnt Fees$0$5,729$0$5,729
Total Functional Expenses$189,486$5,729$0$195,215
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI, Line 3

The Board of Directors created the Grant Advisory Group which has the authority to review and disburse funds as they determine based on the Grant rules and procedures.

Part VI, Line 4

On March 6 2024 Dennys Employee Disaster Relief Fund Inc.s the Fund Grant Rules and Procedures were amended and restated to among other minor changes increase the dollar amount of grant relief to eligible recipients from $2,000 to $5,000 to expand eligibility to employees of Dennys Corporation and to modify eligible benefits to include relief for sudden catastrophic illness and personal trauma experienced due to being a victim of a disaster or emergency hardship. Additionally on the same date the Rules and Regulations of the Grant Advisory Group for the Fund were amended and restated to expand eligibility to serve on the Grant Advisory Group to employees of Dennys Corporation. Further certain changes to the Funds amended and restated Grant Rules and Procedures which were made in March 2018 were removed as explained below. On March 1 2018 the Funds Grant Rules and Procedures were amended to limit grant eligibility to employees of Dennys franchisees and licensees that financially contribute to the Fund and to grant Dennys franchisees and licensees authorization to distribute relief to employees on an expedited basis. Employees of Dennys franchisees and licensees that did not financially contribute to the Fund would not have been eligible for grants under these 2018 changes. None of these 2018 changes were acted on by the Fund. These 2018 changes have now been removed from the Funds Grant Rules and Procedures.

Part VI, Line 6

Dennys Inc.

Part VI, Line 7A

Dennys Inc. as the sole member of the Corporation has the power to annually elect directors and transact such other business as may come before it from it time to time by signing a written consent.

Part VI, Line 11A

Prior to submission draft is shared to the appropriate members for review.

Part VI, Line 12C

Via periodic reviews

Filing and Contact Details

Filer

Filer Name
Dennys Employee Disaster Relief Fund Inc
EIN
20-3203326
Phone
8645978000
Address
203 E MAIN STREET, SPARTANBURG, SC 29319-0001

Signing Officer

Name
Scott F Smalley
Title
President
Phone
8645978000
Signed
2025-11-17

Organization Details

Principal Officer
Scott F Smalley
Formed
2005
Legal Domicile
De
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0
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