Civic Intelligence

Northwest Ohio Restaurant Association

990 • Fiscal year 2014 • EIN 34-4436744

Jul 01, 2013 to Jun 30, 2014 • Filed on May 07, 2015

C/O Shonebarger Cpas 3950 SunforestRoom/Suite 10243623

(419) 472-8000

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.00x

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-811%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

26th percentile

-9.3%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$13,362

Down $1,371 (-9.3%) from 2013

Net Assets

Down

$13,362

Down $1,371 (-9.3%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$169

No earlier filing loaded for comparison.

Expenses

Up

$1,540

Up $1,228 (+394%) from 2013

Net Income

-$1,371

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15K$10K$5.0K$0Assets 2013: $14,733Liabilities 2013: $0Net Assets 2013: $14,7332013Assets 2014: $13,362Liabilities 2014: $0Net Assets 2014: $13,3622014Assets 2015: $13,029Liabilities 2015: $0Net Assets 2015: $13,0292015Assets 2016: $13,035Liabilities 2016: $0Net Assets 2016: $13,0352016Assets 2017: $13,043Liabilities 2017: $0Net Assets 2017: $13,0432017Assets 2018: $13,056Liabilities 2018: $0Net Assets 2018: $13,0562018

Highlighted filing

2014

Assets$13,362
Liabilities$0
Net Assets$13,362

Operations Trend

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

$2.0K$1.0K$0-$1.0K-$2.0KExpenses 2013: $3122013Revenue 2014: $169Expenses 2014: $1,540Net Income 2014: -$1,3712014Revenue 2015: $20Expenses 2015: $353Net Income 2015: -$3332015Revenue 2016: $6Expenses 2016: $0Net Income 2016: $62016Revenue 2017: $8Expenses 2017: $0Net Income 2017: $82017Revenue 2018: $13Expenses 2018: $0Net Income 2018: $132018

Highlighted filing

2014

Revenue$169
Expenses$1,540
Net Income-$1,371
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 7, 2015
Return Version
2013v4.0
Gross Receipts
$169
Mission and Program Overview

Mission

To promote local restaurants to the general public, help local charities and provide area students seeking a career in the foodservice industry with scholarships. The organization does not grant scholarships itself, but has established the northwest ohio restaurant association endowment fund to do this. The northwest ohio restaurant association may contribute funds to the endowment fund from time to time, but is not the endowment fund's primary source of revenue.

To promote local restaurants to the general public, help local charities and provide area students seeking a career in the foodservice industry with scholarships. The organization does not grant scholarships itself, but has established the northwest ohio restaurant association endowment fund to do this. The northwest ohio restaurant association may contribute funds to the endowment fund from time to time, but is not the endowment fund's primary source of revenue. The restaurant association has a small pac. Contributions by members to the pac are separate from their dues to the association. Pac funds are kept separate from the association's funds. No member dues are used to support the pac.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$14,733$13,362▼ $1,371
Rtn Earn Endowment Incm Other Fnds$14,733$13,362▼ $1,371
Total Assets$14,733$13,362▼ $1,371
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,733$13,362▼ $1,371
Total Liabilities and Net Assets / Fund Balance$14,733$13,362▼ $1,371
Compensation and Service Providers

Board Members and Trustees

NameTitle
Moussa SalloukhPresident
Ed BeczynskiDirector
Elias HajjarDirector
Frank LazzaroDirector
Karen Ashford EverageDirector
Kelly BeckerDirector
Lynn WangDirector
Chris Kamilaris1st Vice Pre
Michael CassidySecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$169
Other Revenue
$0
Change in Net Assets
$-1,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$1,200-$1,200
Other Expenses-$340-$340
Total Functional Expenses$0$1,540$0$1,540
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 9

Moussa salloukh 30 main st toledo, oh 43605 chris kamilaris 426 n superior st toledo, oh 43623 michael cassidy 4336 w laskey rd toledo, oh 43623 frank lazzaro 253 waggoner blvd toledo, oh 43612 kelly becker 22 main st toledo, oh 43605 karen ashford everage 142 23rd st toledo, oh 43604 ed beczynski 601 monroe st toledo, oh 43604 lynn wang 4100 chappel dr toledo, oh 43551 elias hajjar 5333 monroe st toledo, oh 43623

Form 990, Page 6, Part VI, Line 11B

An outside accountant prepares the form 990 based upon bank statements and other records provided by the association. In addition, the executive director and officers provide answers to questions needed to complete the year end accounting and answer questions on the form 990. A copy of the completed form 990 is scanned and emailed to each member of the board of the association. After each member has had a chance to review the form 990, the form 990 is approved at a board meeting prior to filing the return.

Form 990, Page 6, Part VI, Line 19

The organization is a non profit corporation. The dues paid to the organization are not charitable contributions, therefore it does not provide copies of governing documents or conflicts of interest policy to the public. Financial information would be provided by requesting a copy of the form 990 from any officer.

Filing and Contact Details

Filer

EIN
34-4436744
Phone
4194728000

Signing Officer

Name
Michael Cassidy
Title
Secretary/treasurer
Phone
4194728000
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Moussa Salloukh
Formed
1944
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
0
Employees
0

Preparer

Preparer
Lawrence J Shonebarger
Phone
4194728000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote local restaurants to the general public, help local charities and provide area students seeking a career in the foodservice industry with scholarships. The organization does not grant scholarships itself, but has established the northwest ohio restaurant association endowment fund to do this. The northwest ohio restaurant association may contribute funds to the endowment fund from time to time, but is not the endowment fund's primary source of revenue. The restaurant association has a small pac. Contributions by members to the pac are separate from their dues to the association. Pac funds are kept separate from the association's funds. No member dues are used to support the pac.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11ST VICE PRE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE LOCAL RESTAURANTS TO THE GENERAL PUBLIC, HELP LOCAL CHARITIES AND PROVIDE AREA STUDENTS SEEKING A CAREER IN THE FOODSERVICE INDUSTRY WITH SCHOLARSHIPS. THE ORGANIZATION DOES NOT GRANT SCHOLARSHIPS ITSELF, BUT HAS ESTABLISHED THE NORTHWEST OHIO RESTAURANT ASSOCIATION ENDOWMENT FUND TO DO THIS. THE NORTHWEST OHIO RESTAURANT ASSOCIATION MAY CONTRIBUTE FUNDS TO THE ENDOWMENT FUND FROM TIME TO TIME, BUT IS NOT THE ENDOWMENT FUND'S PRIMARY SOURCE OF REVENUE. THE RESTAURANT ASSOCIATION HAS A SMALL PAC. CONTRIBUTIONS BY MEMBERS TO THE PAC ARE SEPARATE FROM THEIR DUES TO THE ASSOCIATION. PAC FUNDS ARE KEPT SEPARATE FROM THE ASSOCIATION'S FUNDS. NO MEMBER DUES ARE USED TO SUPPORT THE PAC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MOUSSA SALLOUKH 30 MAIN ST TOLEDO, OH 43605 CHRIS KAMILARIS 426 N SUPERIOR ST TOLEDO, OH 43623 MICHAEL CASSIDY 4336 W LASKEY RD TOLEDO, OH 43623 FRANK LAZZARO 253 WAGGONER BLVD TOLEDO, OH 43612 KELLY BECKER 22 MAIN ST TOLEDO, OH 43605 KAREN ASHFORD EVERAGE 142 23RD ST TOLEDO, OH 43604 ED BECZYNSKI 601 MONROE ST TOLEDO, OH 43604 LYNN WANG 4100 CHAPPEL DR TOLEDO, OH 43551 ELIAS HAJJAR 5333 MONROE ST TOLEDO, OH 43623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN OUTSIDE ACCOUNTANT PREPARES THE FORM 990 BASED UPON BANK STATEMENTS AND OTHER RECORDS PROVIDED BY THE ASSOCIATION. IN ADDITION, THE EXECUTIVE DIRECTOR AND OFFICERS PROVIDE ANSWERS TO QUESTIONS NEEDED TO COMPLETE THE YEAR END ACCOUNTING AND ANSWER QUESTIONS ON THE FORM 990. A COPY OF THE COMPLETED FORM 990 IS SCANNED AND EMAILED TO EACH MEMBER OF THE BOARD OF THE ASSOCIATION. AFTER EACH MEMBER HAS HAD A CHANCE TO REVIEW THE FORM 990, THE FORM 990 IS APPROVED AT A BOARD MEETING PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS A NON PROFIT CORPORATION. THE DUES PAID TO THE ORGANIZATION ARE NOT CHARITABLE CONTRIBUTIONS, THEREFORE IT DOES NOT PROVIDE COPIES OF GOVERNING DOCUMENTS OR CONFLICTS OF INTEREST POLICY TO THE PUBLIC. FINANCIAL INFORMATION WOULD BE PROVIDED BY REQUESTING A COPY OF THE FORM 990 FROM ANY OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/Filer/USAddress/ZIPCode043623
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341757803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SHONEBARGER BEALE MILLER ASSOC CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103950 SUNFOREST CT STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0TOLEDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0436234522
ReturnHeader/PreparerPersonGrp/PhoneNum04194728000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE J SHONEBARGER
ReturnHeader/ReturnTs02015-05-13T13:08:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)6 • <$500k nonprofits