Civic Intelligence

Michigan Hospitality Foundation

990 • Fiscal year 2017 • EIN 38-2979910

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

225 W WashtenawLansing, MI 48933

(517) 482-5244

Siviq Scores

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

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

55th percentile

5.4%

Higher net margin than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$186,673

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 69.6% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

86th percentile

59%

Faster asset growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

89th percentile

66%

Faster revenue growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$186,212

Up $68,978 (+59%) from 2016

Net Assets

Up

$115,984

Up $20,859 (+22%) from 2016

Liabilities

Up

$70,228

Up $48,119 (+218%) from 2016

Revenue

Up

$268,146

Up $107,038 (+66%) from 2016

Expenses

Up

$253,571

Up $97,915 (+63%) from 2016

Net Income

Up

$14,575

Up $9,123 (+167%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $104,299Liabilities 2010: $61,153Net Assets 2010: $43,1462010Assets 2011: $114,396Liabilities 2011: $59,960Net Assets 2011: $54,4362011Assets 2012: $131,348Liabilities 2012: $76,761Net Assets 2012: $54,5872012Assets 2013: $100,539Liabilities 2013: $39,238Net Assets 2013: $61,3012013Assets 2014: $106,518Liabilities 2014: $29,621Net Assets 2014: $76,8972014Assets 2015: $159,335Liabilities 2015: $74,067Net Assets 2015: $85,2682015Assets 2016: $117,234Liabilities 2016: $22,109Net Assets 2016: $95,1252016Assets 2017: $186,212Liabilities 2017: $70,228Net Assets 2017: $115,9842017Assets 2018: $213,952Liabilities 2018: $96,538Net Assets 2018: $117,4142018Assets 2019: $477,394Liabilities 2019: $164,483Net Assets 2019: $312,9112019Assets 2020: $761,929Liabilities 2020: $249,342Net Assets 2020: $512,5872020Assets 2021: $871,253Liabilities 2021: $145,789Net Assets 2021: $725,4642021Assets 2022: $3,014,690Liabilities 2022: $2,342,546Net Assets 2022: $672,1442022Assets 2023: $1,109,771Liabilities 2023: $291,257Net Assets 2023: $818,5142023Assets 2024: $1,846,906Liabilities 2024: $944,966Net Assets 2024: $901,9402024

Highlighted filing

2017

Assets$186,212
Liabilities$70,228
Net Assets$115,984

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $113,378Expenses 2010: $123,943Net Income 2010: -$10,5652010Revenue 2011: $110,156Expenses 2011: $97,110Net Income 2011: $13,0462011Revenue 2012: $109,880Expenses 2012: $114,394Net Income 2012: -$4,5142012Revenue 2013: $115,925Expenses 2013: $117,456Net Income 2013: -$1,5312013Revenue 2014: $140,081Expenses 2014: $127,867Net Income 2014: $12,2142014Revenue 2015: $152,560Expenses 2015: $144,641Net Income 2015: $7,9192015Revenue 2016: $161,108Expenses 2016: $155,656Net Income 2016: $5,4522016Revenue 2017: $268,146Expenses 2017: $253,571Net Income 2017: $14,5752017Revenue 2018: $269,790Expenses 2018: $262,136Net Income 2018: $7,6542018Revenue 2019: $481,167Expenses 2019: $299,942Net Income 2019: $181,2252019Revenue 2020: $3,289,799Expenses 2020: $3,094,959Net Income 2020: $194,8402020Revenue 2021: $1,101,254Expenses 2021: $906,163Net Income 2021: $195,0912021Revenue 2022: $564,848Expenses 2022: $604,386Net Income 2022: -$39,5382022Revenue 2023: $2,376,498Expenses 2023: $2,243,839Net Income 2023: $132,6592023Revenue 2024: $761,524Expenses 2024: $691,098Net Income 2024: $70,4262024

Highlighted filing

2017

Revenue$268,146
Expenses$253,571
Net Income$14,575
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.2
Gross Receipts
$268,146
Mission and Program Overview

Mission

To serve as a philanthropic foundation of the michigan restaurant & lodging association to enhance the hospitality industry's service to the public through education, community engagement, and promotion of career opportunities.

To serve as a philanthropic foundation of the michigan restaurant association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$75,062$82,350▲ $7,288
Cash and Non-Interest-Bearing Accounts$32,523$72,592▲ $40,069
Pledges and Grants Receivable$1,192$30,245▲ $29,053
Accounts Receivable$8,457$1,025▼ $7,432
Total Assets$117,234$186,212▲ $68,978
Liabilities
Deferred Revenue$21,459$67,975▲ $46,516
Accounts Payable and Accrued Expenses$650$1,481▲ $831
Other Liabilities$0$772▲ $772
Total Liabilities$22,109$70,228▲ $48,119
Net Assets / Fund Balance
Unrestricted Net Assets$95,125$115,984▲ $20,859
Total Net Assets Fund Balance$95,125$115,984▲ $20,859
Total Liabilities and Net Assets / Fund Balance$117,234$186,212▲ $68,978
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken WascoChair
Justin WinslowPresident/CEO
Alex DavidDirector
Amy MrozinskiDirector
Chuck MelchioriDirector
Jeff NeelyDirector
Kris JenkinsDirector
Larry BrownDirector
Sean MarrDirector
Steve LoftisDirector
Steven GrostickDirector
Susan DamronDirector
Tom ShaefferDirector
Conrad KnapeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$66,070
Program Service Revenue
$200,685
Investment Income
$1,391
Other Revenue
$0
All Other Contributions
$46,070
Change in Net Assets
$14,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,571
Salaries, Compensation, and Employee Benefits$60,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,000--$60,000
Travel$4,149--$4,149
Benefits to Members$4,000--$4,000
Office Expenses$1,809--$1,809
Other Expenses$1,552--$1,552
All Other Expenses$1,470--$1,470
Fees for Services Other$20--$20
Total Functional Expenses$253,571$0$0$253,571
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payables$772
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The governing body of the foundation shall be the board of trustees.

Form 990, Part VI, Section A, Line 7A

The governing body of the foundation shall be the board of trustees. Active members have voting rights to elect the members of the governing body.

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

The finance committee meets, either as part of a full board meeting or separately every quarter, to review the financial statements. The 990 is received and reviewed for accuracy by the board of directors. In addition, the audit partner from the cpa firm presents the audit report annually to the board at a board meeting. Upon the board's approval of the 990, it is reviewed and signed by the chief staff executive and filed.

Form 990, Part VI, Section B, Line 12C

All staff and board members review and sign the mrasf conflict of interest statement form annually. These reports will be reviewed by the finance committee, which will attempt to resolve any actual or potential conflict(s) and in the absence of resolution refer the matter to the mrasf board of trustees. If the board of trustees has reasonable cause to believe that a covered individual has failed to disclose an actual or possible conflict of interest, it shall inform the covered individual of the basis for such belief and afford the covered individual an opportunity to explain the alleged failure to disclose. If, after hearing the response of the covered individual and after such further investigation as may be warranted in the circumstances, the board of trustees determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action, which may include grounds for removal or termination of the position of the covered individual, or the termination of any contractual relationship between mrasf and the covered individual.

Form 990, Part VI, Section C, Line 19

All information is available upon request. This information is also posted on the organization's website.

Filing and Contact Details

Filer

Filer Name
Michigan Restaurant Educational Support
EIN
38-2979910
Phone
5174825244
Address
225 W WASHTENAW, LANSING, MI 48933

Signing Officer

Name
Justin Winslow
Title
President & CEO
Phone
5174825244
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Winslow
Formed
1990
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
1
Volunteers
69

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
David Nielsen CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.

Raw XML AppendixShowing 400 of 499 raw XML fields

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/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0200685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0200685
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt012500
IRS990/PYContributionsGrantsAmt068220
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04164
IRS990/PYOtherExpensesAmt083146
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt088724
IRS990/PYRevenuesLessExpensesAmt05462
IRS990/PYSalariesCompEmpBnftPaidAmt060000
IRS990/PYTotalExpensesAmt0155646
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0161108
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt014575
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt020000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0200685
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075062
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082350
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgQualifiedInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FOUNDATION'S MISSION IS TO SERVE AS A PHILANTHROPIC FOUNDATION OF THE MICHIGAN RESTAURANT ASSOCIATION (THE "ASSOCIATION") TO ENHANCE THE RESTAURANT AND FOODSERVICE INDUSTRY'S SERVICE TO THE PUBLIC THROUGH EDUCATION, COMMUNITY ENGAGEMENT AND PROMOTION OF CAREER OPPORTUNITIES. THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR OVERSEEING ALL ACTIVITIES RELATED TO THE ROLE AND PERFORMANCE OF THE BOARD OF TRUSTEES AND THE ELECTED OFFICERS. THE GOVERNANCE COMMITTEE CONSISTS OF CHAIR, PRESIDENT AND CEO, STAFF ADVISOR, AND ONE APPOINTED TRUSTEE. ALL OF THE FOUNDATION'S POLICIES, PROCEDURES, PROGRAMS AND ACTIVITIES ARE CONSISTENT WITH: A. APPLICABLE FEDERAL, STATE AND LOCAL LAWS AND REGULATIONS; B. APPLICABLE LAWS AND REGULATIONS ON SOLICITATION OF CHARITABLE CONTRIBUTIONS; C. APPLICABLE FEDERAL INCOME TAX EXEMPTION REQUIREMENTS, INCLUDING THE REQUIREMENTS THAT:(I) THE FOUNDATION NOT BE ORGANIZED FOR PROFIT AND NO PART OF ITS NET EARNINGS INURE TO THE BENEFIT OF ANY PRIVATE INDIVIDUAL; (II)THE FOUNDATION ENGAGES EXCLUSIVELY IN CHARITABLE OR EDUCATIONAL ENDEAVORS;(III) THE FOUNDATION DOES NOT ENGAGE IN ANY POLITICAL CAMPAIGN ACTIVITY OR EXPENDITURES; AND (IV) THE FOUNDATION SERVES AS THE SUPPORTING ORGANIZATION OF THE ASSOCIATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, LINE 3C
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0381222731
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt020000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MICHIGAN RESTAURANT ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt020000
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0772
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0772
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0166835
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013438
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JUSTIN WINSLOW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0186673
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY OF THE FOUNDATION SHALL BE THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY OF THE FOUNDATION SHALL BE THE BOARD OF TRUSTEES. ACTIVE MEMBERS HAVE VOTING RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE MEETS, EITHER AS PART OF A FULL BOARD MEETING OR SEPARATELY EVERY QUARTER, TO REVIEW THE FINANCIAL STATEMENTS. THE 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE BOARD OF DIRECTORS. IN ADDITION, THE AUDIT PARTNER FROM THE CPA FIRM PRESENTS THE AUDIT REPORT ANNUALLY TO THE BOARD AT A BOARD MEETING. UPON THE BOARD'S APPROVAL OF THE 990, IT IS REVIEWED AND SIGNED BY THE CHIEF STAFF EXECUTIVE AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL STAFF AND BOARD MEMBERS REVIEW AND SIGN THE MRASF CONFLICT OF INTEREST STATEMENT FORM ANNUALLY. THESE REPORTS WILL BE REVIEWED BY THE FINANCE COMMITTEE, WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICT(S) AND IN THE ABSENCE OF RESOLUTION REFER THE MATTER TO THE MRASF BOARD OF TRUSTEES. IF THE BOARD OF TRUSTEES HAS REASONABLE CAUSE TO BELIEVE THAT A COVERED INDIVIDUAL HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE COVERED INDIVIDUAL OF THE BASIS FOR SUCH BELIEF AND AFFORD THE COVERED INDIVIDUAL AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE COVERED INDIVIDUAL AND AFTER SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE BOARD OF TRUSTEES DETERMINES THAT THE MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, WHICH MAY INCLUDE GROUNDS FOR REMOVAL OR TERMINATION OF THE POSITION OF THE COVERED INDIVIDUAL, OR THE TERMINATION OF ANY CONTRACTUAL RELATIONSHIP BETWEEN MRASF AND THE COVERED INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INFORMATION IS AVAILABLE UPON REQUEST. THIS INFORMATION IS ALSO POSTED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MICHIGAN RESTAURANT ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MICHIGAN RESTAURANT ASSOCIATION POLITCAL ACTION COMMITTE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MICHIGAN OPPORTUNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381222731
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1383547204
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2823692679
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROMOTE THE FOOD SERVICE INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LEGISLATION AND ADMINISTRATION REGULATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2LEGISLATION AND ADMINISTRATION REGULATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0225 W WASHTENSAW ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1225 W WASHTENSAW ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2225 W WASHTENSAW ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048933
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148933
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248933
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.94$0.90$0.76$0.69$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.29$0.82$2.38$2.24$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.01$2.34$0.67$0.56$0.60$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.15$0.73$1.10$0.91$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.25$0.51$3.29$3.09$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.16$0.31$0.48$0.30$0.18
2018Summary only. Only limited summary data is available for this year.$0.21$0.10$0.12$0.27$0.26$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.07$0.12$0.27$0.25$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.16$0.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.07$0.09$0.15$0.14$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.03$0.08$0.14$0.13$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.04$0.06$0.12$0.12$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.08$0.05$0.11$0.11$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.06$0.05$0.11$0.10$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.06$0.04$0.11$0.12$0.01