Civic Intelligence

Research Chefs Association

EIN 43-1763929 • 501(c)6 • Lexington, KY

Profile

Cultivate collaborations between chefs and food science professionals who develop food, to increase innovation, quality and speed to market.

201 East Main St 810Lexington, KY 40507

www.culinology.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.24x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.20x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

86th percentile

23%

Higher net margin than 86% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

54%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$753,068

Up $264,388 (+54%) from 2024

Liabilities

Up

$183,411

Up $50,451 (+38%) from 2024

Net Assets

Up

$569,657

Up $213,937 (+60%) from 2024

Revenue

Up

$927,896

Up $166,493 (+22%) from 2024

Expenses

Up

$713,960

Up $222,464 (+45%) from 2024

Net Income

Down

$213,936

Down $55,971 (-21%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $534,041Liabilities 2011: $1,023Net Assets 2011: $533,0182011Assets 2012: $534,966Liabilities 2012: $0Net Assets 2012: $534,9662012Assets 2013: $562,226Liabilities 2013: $0Net Assets 2013: $562,2262013Assets 2014: $392,206Liabilities 2014: $0Net Assets 2014: $392,2062014Assets 2015: $305,982Liabilities 2015: $4,250Net Assets 2015: $301,7322015Assets 2016: $278,173Liabilities 2016: $205,263Net Assets 2016: $72,9102016Assets 2017: $242,561Liabilities 2017: $241,764Net Assets 2017: $7972017Assets 2018: $460,126Liabilities 2018: $314,056Net Assets 2018: $146,0702018Assets 2019: $579,459Liabilities 2019: $355,453Net Assets 2019: $224,0062019Assets 2020: $280,355Liabilities 2020: $727,242Net Assets 2020: -$446,8872020Assets 2021: $110,877Liabilities 2021: $311,637Net Assets 2021: -$200,7602021Assets 2022: $120,507Liabilities 2022: $207,891Net Assets 2022: -$87,3842022Assets 2023: $207,398Liabilities 2023: $121,585Net Assets 2023: $85,8132023Assets 2024: $488,680Liabilities 2024: $132,960Net Assets 2024: $355,7202024Assets 2025: $753,068Liabilities 2025: $183,411Net Assets 2025: $569,6572025

Highlighted filing

2025

Assets$753,068
Liabilities$183,411
Net Assets$569,657

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,435,3402011Expenses 2012: $1,545,2072012Expenses 2013: $1,417,4262013Revenue 2014: $1,489,455Expenses 2014: $1,659,475Net Income 2014: -$170,0202014Revenue 2015: $1,560,128Expenses 2015: $1,640,972Net Income 2015: -$80,8442015Revenue 2016: $1,521,809Expenses 2016: $1,580,021Net Income 2016: -$58,2122016Revenue 2017: $1,281,573Expenses 2017: $1,353,686Net Income 2017: -$72,1132017Revenue 2018: $1,509,550Expenses 2018: $1,364,277Net Income 2018: $145,2732018Revenue 2019: $1,605,336Expenses 2019: $1,527,400Net Income 2019: $77,9362019Revenue 2020: $744,182Expenses 2020: $1,415,075Net Income 2020: -$670,8932020Revenue 2021: $1,171,129Expenses 2021: $925,002Net Income 2021: $246,1272021Revenue 2022: $1,421,503Expenses 2022: $1,308,127Net Income 2022: $113,3762022Revenue 2023: $354,544Expenses 2023: $181,347Net Income 2023: $173,1972023Revenue 2024: $761,403Expenses 2024: $491,496Net Income 2024: $269,9072024Revenue 2025: $927,896Expenses 2025: $713,960Net Income 2025: $213,9362025

Highlighted filing

2025

Revenue$927,896
Expenses$713,960
Net Income$213,936

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.75$0.18$0.57$0.93$0.71$0.21
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.13$0.36$0.76$0.49$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.12$0.09$0.35$0.18$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.21$0.09$1.42$1.31$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.11$0.31$0.20$1.17$0.93$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.73$0.45$0.74$1.42$0.67
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.36$0.22$1.61$1.53$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.31$0.15$1.51$1.36$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.00$1.28$1.35$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.21$0.07$1.52$1.58$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.30$1.56$1.64$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$1.49$1.66$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.00$0.56$1.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$1.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$1.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 23, 2026
Return Version
2024v5.5
Gross Receipts
$927,896
Mission and Program Overview

Mission

Cultivate collaborations between chefs and food science professionals who develop food, to increase innovation, quality, and speed to market

Cultivate collaborations between chefs and food science professionals who develop food, to increase innovation, quality and speed to market.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$485,553$720,172▲ $234,619
Prepaid Expenses and Deferred Charges$2,278$16,825▲ $14,547
Accounts Receivable$850$16,071▲ $15,221
Total Assets$488,681$753,068▲ $264,387
Liabilities
Deferred Revenue$131,226$159,964▲ $28,738
Accounts Payable and Accrued Expenses$1,734$23,000▲ $21,266
Other Liabilities$0$447▲ $447
Total Liabilities$132,960$183,411▲ $50,451
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$354,543$569,657▲ $215,114
Net Assets With Donor Restrictions$1,178$0▼ $1,178
Total Net Assets Fund Balance$355,721$569,657▲ $213,936
Total Liabilities and Net Assets / Fund Balance$488,681$753,068▲ $264,387
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles HayesPresident/past Pres
Jeff CraceVP/president
Adam HowellDirector
Angel TekriwalDirector
Casey SchallertDirector
Chris PosnerDirector
Cian LeahyDirector
Howard CantorDirector
Kyle StuartDirector
Mark SlutzkyDirector
Mickey MillerDirector
Nelson Serrano-bahriDirector
Sam KresslerDirector
Thomas GervasiDirector
Anna CheelyDirector/secretary
Gregg BrickmanDirector/treasurer
Anne DruschitzTreasurer/director
Nicole LinkeSecretary/VP

Highest Paid Contractors

ContractorServicesLocationCompensation
Amr Management ServicesManagement Services201 EAST MAIN ST STE 810, Lexington, KY 23803$302,693
Ush Master Tenant LLCAnnual Conference Venue1820 MARKET STREET, St Louis, MO 63103$198,117
Revenue and Support

Revenue Composition

Contributions and Grants
$284,843
Program Service Revenue
$629,704
Investment Income
$9,162
Other Revenue
$4,187
All Other Contributions
$55,700
Change in Net Assets
$213,936

Audited Revenue Reconciliation

Revenue per Audited Statements
$927,896
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$927,896
Total Revenue per Form 990
$927,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$713,960
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
Conferences and Meetings$303,108--$303,108
Fees for Services Management$189,655$113,038-$302,693
Information Technology$8,368$27,634-$36,002
Travel$11,199--$11,199
Advertising$5,402$2,030-$7,432
All Other Expenses$4,876$1,509-$6,385
Insurance$1,759$3,203-$4,962
Other Expenses$3,000$4,388-$3,000
Fees for Services Legal-$2,657-$2,657
Fees for Services Other$2,050--$2,050
Fees for Services Accounting-$1,093-$1,093
Total Functional Expenses$558,261$155,699$0$713,960

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$713,960
Total Expenses per Audited Statements$713,960
Total Expenses per Form 990$713,960
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$407
Due to Culinology Scholarship Foundation$40
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The association outsources various management and operational functions to amr management services, a full service association management company accredited by the amc institute.

Form 990, Part VI, Section A, Line 4

Bylaws were updated with streamlined membership categories and reflect other changes.

Form 990, Part VI, Section A, Line 6

The association offerse the following types of memberships: 1) culinologist - individuals professionally recognized as chefs, food scientists, product developers, culinary educators, or those working in any culinary arts or food science role across the food and beverage industry, 2) associate - individuals employed in supporting fields, such as sales, marketing, manufacturing, supplying, distributing, packing, or recruiting; and 3) student - individuals enrolled at an undergraduate or graduate level in a food-related field of study.

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

Culinologist and associate members are entitled to vote in elections and on association business matters

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

Amendments to the bylaws may be adopted by a simple majority vote of members present at a general or special meeting of the members or a vote conducted by email/online voting in accordance with procedures set by the board of directors.

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

An electronic copy of the form 990 is provided to each voting member of the governing body at least 2 weeks prior to the filing of the return. Upon tax preparer completion of the irs form 990, the form and accompanying schedules are first reviewed by key members of the association management company's client team. Thereafter, an electronic copy of the form 990 (and accompanying schedules) will be made available to each voting member of the governing body via electronic e-mail notification. A 2-week timeframe will be provided for governing body comments or questions. Following the open timeframe for governing body comments and questions, and following the resolution of any questions or other matters that have arisen, the e-file authorization form is signed by an officer and the form 990 is electronically filed.

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

The conflict of interest policy is reviewed on an annual basis and any potential conflicts of interest that might exist are to be brought before the board of directors.

Form 990, Part VI, Section C, Line 19

All documents requiring public disclosure by the internal revenue service are made available upon request for the same period of disclosure set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Research Chefs Association
EIN
43-1763929
Phone
8595149191
Address
201 EAST MAIN ST 810, LEXINGTON, KY 40507

Signing Officer

Name
Gregg Brickman
Title
Treasurer
Phone
8595149191
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregg Brickman
Formed
1996
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
75

Preparer

Firm
Besten & Dieruf Pllc
Address
190 MARKET STREET, LEXINGTON, KY 40507
Preparer
Andrew H Dieruf CPA
Phone
8592544427
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Bylaws were updated to reflect the whistleblower policy

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(6) of the united states internal revenue code. However, the organization is subject to income taxes on certain unrelated business income. During the current fiscal year, no income taxes were paid by the organization. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that for the current fiscal year, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions. The organization's federal exempt information returns (forms 990) for the previous three years are subject to examination by the irs.

Raw XML AppendixShowing 400 of 514 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/ActivityOrMissionDesc0CULTIVATE COLLABORATIONS BETWEEN CHEFS AND FOOD SCIENCE PROFESSIONALS WHO DEVELOP FOOD, TO INCREASE INNOVATION, QUALITY AND SPEED TO MARKET.
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IRS990/ContractorCompensationGrp/ServicesDesc1ANNUAL CONFERENCE VENUE
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IRS990/Form990PartVIISectionAGrp/PersonNm1ANNE DRUSCHITZ
IRS990/Form990PartVIISectionAGrp/PersonNm2NICOLE LINKE
IRS990/Form990PartVIISectionAGrp/PersonNm3GREGG BRICKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4ANNA CHEELY
IRS990/Form990PartVIISectionAGrp/PersonNm5MICKEY MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm6MARK SLUTZKY
IRS990/Form990PartVIISectionAGrp/PersonNm7KYLE STUART
IRS990/Form990PartVIISectionAGrp/PersonNm8THOMAS GERVASI
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IRS990/Form990PartVIISectionAGrp/PersonNm10CHRIS POSNER
IRS990/Form990PartVIISectionAGrp/PersonNm11ANGEL TEKRIWAL
IRS990/Form990PartVIISectionAGrp/PersonNm12CASEY SCHALLERT
IRS990/Form990PartVIISectionAGrp/PersonNm13HOWARD CANTOR
IRS990/Form990PartVIISectionAGrp/PersonNm14SAM KRESSLER
IRS990/Form990PartVIISectionAGrp/PersonNm15CHARLES HAYES
IRS990/Form990PartVIISectionAGrp/PersonNm16CIAN LEAHY
IRS990/Form990PartVIISectionAGrp/PersonNm17NELSON SERRANO-BAHRI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VP/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/VP
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT/PAST PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0CULTIVATE COLLABORATIONS BETWEEN CHEFS AND FOOD SCIENCE PROFESSIONALS WHO DEVELOP FOOD, TO INCREASE INNOVATION, QUALITY AND SPEED TO MARKET.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/OtherExpensesGrp/Desc2BOARD EXPENSES
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IRS990/OtherExpensesGrp/TotalAmt14680
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IRS990/PrincipalOfficerNm0GREGG BRICKMAN
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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL CONFERENCE REVE
IRS990/ProgramServiceRevenueGrp/Desc1REGIONAL EVENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2CERTIFICATIONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt234179
IRS990/ProgSrvcAccomActy2Grp/Desc0REGIONAL EVENTS - THROUGH REGIONAL HUBS, RCA PROVIDES CONTINUING EDUCATION WORKSHOPS CATERING TO THE CULINARY PROFESSION AND FOOD TECHNOLOGISTS AND FEATURING EXPERT CHEFS AND FOOD SCIENCE PROFESSIONALS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt086645
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBERSHIP SERVICES & OTHER PROGRAMS - MEMBERSHIP PROVIDES ACESS TO A NETWORK OF PROFESSIONALS, AS WELL AS UNIQUE OPPORTUNITIES TO EXPAND AND DEVELOP CAREERS FOR GREATER SUCCESS. RCA ALSO OFFERS A TWO-LEVEL CERTIFICATION PROGRAM FOR ADVANCING AND CERTIFYING THE KNOWLEDGE, SKILLS, AND EXPERIENCE OF CULINARY PROFESSIONALS. CERTIFIED RESEARCH CHEFS (CRC) AND CERTIFIED CULINARY SCIENTISTS (CCS) PROVIDE THE FOOD INDUSTRY WITH TODAY'S MOST VALUABLE, SOUGHT-AFTER PRODUCT DEVELOPERS THAT EXCEL IN THE PRACTICE OF CULINOLOGY.
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE UNITED STATES INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON CERTAIN UNRELATED BUSINESS INCOME. DURING THE CURRENT FISCAL YEAR, NO INCOME TAXES WERE PAID BY THE ORGANIZATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT FOR THE CURRENT FISCAL YEAR, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THE ORGANIZATION'S FEDERAL EXEMPT INFORMATION RETURNS (FORMS 990) FOR THE PREVIOUS THREE YEARS ARE SUBJECT TO EXAMINATION BY THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt0447
IRS990ScheduleD/TotalRevenuePerForm990Amt0927896
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0927896
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0713960
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION OUTSOURCES VARIOUS MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BYLAWS WERE UPDATED WITH STREAMLINED MEMBERSHIP CATEGORIES AND REFLECT OTHER CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION OFFERSE THE FOLLOWING TYPES OF MEMBERSHIPS: 1) CULINOLOGIST - INDIVIDUALS PROFESSIONALLY RECOGNIZED AS CHEFS, FOOD SCIENTISTS, PRODUCT DEVELOPERS, CULINARY EDUCATORS, OR THOSE WORKING IN ANY CULINARY ARTS OR FOOD SCIENCE ROLE ACROSS THE FOOD AND BEVERAGE INDUSTRY, 2) ASSOCIATE - INDIVIDUALS EMPLOYED IN SUPPORTING FIELDS, SUCH AS SALES, MARKETING, MANUFACTURING, SUPPLYING, DISTRIBUTING, PACKING, OR RECRUITING; AND 3) STUDENT - INDIVIDUALS ENROLLED AT AN UNDERGRADUATE OR GRADUATE LEVEL IN A FOOD-RELATED FIELD OF STUDY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CULINOLOGIST AND ASSOCIATE MEMBERS ARE ENTITLED TO VOTE IN ELECTIONS AND ON ASSOCIATION BUSINESS MATTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMENDMENTS TO THE BYLAWS MAY BE ADOPTED BY A SIMPLE MAJORITY VOTE OF MEMBERS PRESENT AT A GENERAL OR SPECIAL MEETING OF THE MEMBERS OR A VOTE CONDUCTED BY EMAIL/ONLINE VOTING IN ACCORDANCE WITH PROCEDURES SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST 2 WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES ARE FIRST REVIEWED BY KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER, AN ELECTRONIC COPY OF THE FORM 990 (AND ACCOMPANYING SCHEDULES) WILL BE MADE AVAILABLE TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA ELECTRONIC E-MAIL NOTIFICATION. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS, AND FOLLOWING THE RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE E-FILE AUTHORIZATION FORM IS SIGNED BY AN OFFICER AND THE FORM 990 IS ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS AND ANY POTENTIAL CONFLICTS OF INTEREST THAT MIGHT EXIST ARE TO BE BROUGHT BEFORE THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRING PUBLIC DISCLOSURE BY THE INTERNAL REVENUE SERVICE ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BYLAWS WERE UPDATED TO REFLECT THE WHISTLEBLOWER POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B

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