Civic Intelligence

International Association of Culinary Pr

EIN 52-1170829 • 501(c)6 • Alpharetta, GA

Profile

To help members get work and do it well by providing connections and education in culinary communication.

30000 Mill Creek Ave Bld100 Ste340Alpharetta, GA 30022

www.iacp.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.81x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.33x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

9.8%

Faster asset growth than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

31%

Faster revenue growth than 84% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$42,835

Up $3,823 (+9.8%) from 2023

Liabilities

Down

$77,729

Down $25,516 (-25%) from 2023

Net Assets

Up

-$34,894

Up $29,339 (+46%) from 2023

Revenue

Up

$235,685

Up $56,024 (+31%) from 2023

Expenses

Up

$206,346

Up $54,598 (+36%) from 2023

Net Income

Up

$29,339

Up $1,426 (+5.1%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200K-$400KAssets 2011: $191,527Liabilities 2011: $489,795Net Assets 2011: -$298,2682011Assets 2012: $236,457Liabilities 2012: $191,072Net Assets 2012: $45,3852012Assets 2013: $266,506Liabilities 2013: $157,130Net Assets 2013: $109,3762013Assets 2014: $188,850Liabilities 2014: $193,332Net Assets 2014: -$4,4822014Assets 2015: $92,934Liabilities 2015: $216,883Net Assets 2015: -$123,9492015Assets 2016: $205,887Liabilities 2016: $166,075Net Assets 2016: $39,8122016Assets 2017: $201,581Liabilities 2017: $153,453Net Assets 2017: $48,1282017Assets 2018: $221,004Liabilities 2018: $348,028Net Assets 2018: -$127,0242018Assets 2019: $130,399Liabilities 2019: $222,168Net Assets 2019: -$91,7692019Assets 2020: $109,940Liabilities 2020: $295,509Net Assets 2020: -$185,5692020Assets 2021: $17,457Liabilities 2021: $175,210Net Assets 2021: -$157,7532021Assets 2022: $38,142Liabilities 2022: $130,387Net Assets 2022: -$92,2452022Assets 2023: $39,012Liabilities 2023: $103,245Net Assets 2023: -$64,2332023Assets 2024: $42,835Liabilities 2024: $77,729Net Assets 2024: -$34,8942024

Highlighted filing

2024

Assets$42,835
Liabilities$77,729
Net Assets-$34,894

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,170,5382011Expenses 2012: $1,177,3772012Expenses 2013: $1,150,3632013Revenue 2014: $943,012Expenses 2014: $1,056,870Net Income 2014: -$113,8582014Revenue 2015: $856,505Expenses 2015: $975,972Net Income 2015: -$119,4672015Revenue 2016: $1,041,046Expenses 2016: $877,285Net Income 2016: $163,7612016Revenue 2017: $841,101Expenses 2017: $832,785Net Income 2017: $8,3162017Revenue 2018: $928,194Expenses 2018: $1,103,346Net Income 2018: -$175,1522018Revenue 2019: $635,860Expenses 2019: $600,605Net Income 2019: $35,2552019Revenue 2020: $94,768Expenses 2020: $188,568Net Income 2020: -$93,8002020Revenue 2021: $391,228Expenses 2021: $363,412Net Income 2021: $27,8162021Revenue 2022: $454,692Expenses 2022: $389,184Net Income 2022: $65,5082022Revenue 2023: $179,661Expenses 2023: $151,748Net Income 2023: $27,9132023Revenue 2024: $235,685Expenses 2024: $206,346Net Income 2024: $29,3392024

Highlighted filing

2024

Revenue$235,685
Expenses$206,346
Net Income$29,339

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.08$0.03$0.24$0.21$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.10$0.06$0.18$0.15$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.13$0.09$0.45$0.39$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.18$0.16$0.39$0.36$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.11$0.30$0.19$0.09$0.19$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.22$0.09$0.64$0.60$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.35$0.13$0.93$1.10$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.15$0.05$0.84$0.83$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.17$0.04$1.04$0.88$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.22$0.12$0.86$0.98$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.00$0.94$1.06$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.16$0.11$1.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.19$0.05$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.49$0.30$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$235,685
Mission and Program Overview

Mission

To help members get work and do it well by providing connections and education in culinary communication.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$54,000$54,000→ $0
Cash and Non-Interest-Bearing Accounts$34,358$34,867▲ $509
Accounts Receivable$1,200$6,500▲ $5,300
Prepaid Expenses and Deferred Charges$3,454$1,468▼ $1,986
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$39,012$42,835▲ $3,823
Liabilities
Accounts Payable and Accrued Expenses$41,187$23,729▼ $17,458
Unsecured Notes Loans Payable$8,058--
Total Liabilities$103,245$77,729▼ $25,516
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-64,233$-34,894▲ $29,339
Total Net Assets Fund Balance$-64,233$-34,894▲ $29,339
Total Liabilities and Net Assets / Fund Balance$39,012$42,835▲ $3,823

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$3,351$3,351
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nancy HopkinsActing Executive Director
Chadwick BoydDirector
Chris BartlettDirector
Hilda PopeDirector
Margaret McsweeneyDirector
Max TucciDirector
Ron TannerDirector
Stephen FriesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$221,515
Investment Income
$0
Other Revenue
$14,170
Change in Net Assets
$29,339
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,346
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---$149,204
Fees for Services Accounting---$17,491
Travel---$6,588
Advertising---$5,618
Office Expenses---$2,125
Information Technology---$2,046
Insurance---$1,968
Other Expenses---$89
Total Functional Expenses$0$0$0$206,346
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$54,000$54,000→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association is a 501(c)6 trade and membership organization.

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

The association has six classes of membership. Individuals from any class of memberhsip may serve on committees and otherwise perform duties in accordance with procedures established by the board of directors or the bylaws. Professional, cooking school, business, and corporate members may vote at membership meetings, chair committees, and may be elected to the board of directors.

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

The decisions of the board of directors are subject to approval by voting members of the association.

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

The tax returns are electronically sent to the organization's board of directors who review and approve the returns before filing.

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

The association annually reviews the conflict of interest policy and if any potential conflicts might exist, the matters are brought before the board of directors during the periodic meetings.

Form 990, Part VI, Section B, Line 15

Officers, directors, and trustees are not compensated. However, compensation information is obtained from asae compensation surveys for organizations of comparable size and purpose. Compensation is then determined by the board of directors based on the qualifications for the position.

Form 990, Part VI, Section C, Line 18

Governing documents, financial statements, and conflict of interest policy are available upon request.

Form 990, Part VI, Section C, Line 19

Form 1023, form 990, and other tax related documents are available upon request.

Filing and Contact Details

Filer

Filer Name
International Association of Culinary
EIN
52-1170829
Phone
6463584957
Address
30000 MILL CREEK AVE BLD100 STE340, ALPHARETTA, GA 30022

Signing Officer

Name
Nancy Hopkins
Title
Acting Executive Director
Phone
5157458556
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Hopkins
Formed
1980
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Marshall Jones
Address
30000 MILL CREEK AVENUE, ALPHARETTA, GA 30022
Preparer
Nathan Lummus
Phone
4042312001
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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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt030000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt159000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt280000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ADAM SALAMONE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ADAM SALAMONE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2RON TANNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/TotalBalanceDueAmt054000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS A 501(C)6 TRADE AND MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS SIX CLASSES OF MEMBERSHIP. INDIVIDUALS FROM ANY CLASS OF MEMBERHSIP MAY SERVE ON COMMITTEES AND OTHERWISE PERFORM DUTIES IN ACCORDANCE WITH PROCEDURES ESTABLISHED BY THE BOARD OF DIRECTORS OR THE BYLAWS. PROFESSIONAL, COOKING SCHOOL, BUSINESS, AND CORPORATE MEMBERS MAY VOTE AT MEMBERSHIP MEETINGS, CHAIR COMMITTEES, AND MAY BE ELECTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY VOTING MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURNS ARE ELECTRONICALLY SENT TO THE ORGANIZATION'S BOARD OF DIRECTORS WHO REVIEW AND APPROVE THE RETURNS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND IF ANY POTENTIAL CONFLICTS MIGHT EXIST, THE MATTERS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS DURING THE PERIODIC MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS, DIRECTORS, AND TRUSTEES ARE NOT COMPENSATED. HOWEVER, COMPENSATION INFORMATION IS OBTAINED FROM ASAE COMPENSATION SURVEYS FOR ORGANIZATIONS OF COMPARABLE SIZE AND PURPOSE. COMPENSATION IS THEN DETERMINED BY THE BOARD OF DIRECTORS BASED ON THE QUALIFICATIONS FOR THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 1023, FORM 990, AND OTHER TAX RELATED DOCUMENTS ARE AVAILABLE UPON REQUEST.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt039012
IRS990/TotalAssetsEOYAmt042835
IRS990/TotalAssetsGrp/BOYAmt039012
IRS990/TotalAssetsGrp/EOYAmt042835
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0103245
IRS990/TotalLiabilitiesEOYAmt077729
IRS990/TotalLiabilitiesGrp/BOYAmt0103245
IRS990/TotalLiabilitiesGrp/EOYAmt077729
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-64233
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-34894
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0206426
IRS990/TotalProgramServiceRevenueAmt0221515
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0235685
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235685
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt039012
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042835
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06588
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08058
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01660 LEE HIGHWAY
IRS990/USAddress/CityNm0BRISTOL
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024201
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.IACP.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY HOPKINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ACTING EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05157458556
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF CULINARY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROFESSIONALS
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0521170829
ReturnHeader/Filer/PhoneNum06463584957
ReturnHeader/Filer/USAddress/AddressLine1Txt030000 MILL CREEK AVE BLD100 STE340
ReturnHeader/Filer/USAddress/CityNm0ALPHARETTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832175462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARSHALL JONES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030000 MILL CREEK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPHARETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030022
ReturnHeader/PreparerPersonGrp/PhoneNum04042312001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATHAN LUMMUS
ReturnHeader/ReturnTs02025-05-14T15:29:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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