Civic Intelligence

Memphis Restaurant Association

990 • Fiscal year 2020 • EIN 62-1486826

Jan 01, 2020 to Dec 31, 2020 • Filed on May 17, 2021

PO Box 770027Memphis, TN 38177

(901) 860-5086

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.00x

Higher debt load relative to revenue than 48% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

86th percentile

32%

Higher net margin than 86% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

98th percentile

311%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

96th percentile

55%

Faster revenue growth than 96% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$30,806

Up $23,319 (+311%) from 2019

Net Assets

Up

$30,606

Up $26,484 (+643%) from 2019

Liabilities

Down

$200

Down $3,165 (-94%) from 2019

Revenue

Up

$82,726

Up $29,287 (+55%) from 2019

Expenses

Down

$56,242

Down $4,768 (-7.8%) from 2019

Net Income

Up

$26,484

Up $34,055 (+450%) from 2019

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2018: $13,964Liabilities 2018: $2,271Net Assets 2018: $11,6932018Assets 2019: $7,487Liabilities 2019: $3,365Net Assets 2019: $4,1222019Assets 2020: $30,806Liabilities 2020: $200Net Assets 2020: $30,6062020Assets 2021: $18,307Liabilities 2021: $200Net Assets 2021: $18,1072021Assets 2022: $12,466Liabilities 2022: $925Net Assets 2022: $11,5412022Assets 2023: $8,203Liabilities 2023: $4,205Net Assets 2023: $3,9982023Assets 2024: $50,117Liabilities 2024: $6,830Net Assets 2024: $43,2872024

Highlighted filing

2020

Assets$30,806
Liabilities$200
Net Assets$30,606

Operations Trend

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

$100K$50K$0-$50KRevenue 2018: $75,332Expenses 2018: $83,440Net Income 2018: -$8,1082018Revenue 2019: $53,439Expenses 2019: $61,010Net Income 2019: -$7,5712019Revenue 2020: $82,726Expenses 2020: $56,242Net Income 2020: $26,4842020Revenue 2021: $37,635Expenses 2021: $50,134Net Income 2021: -$12,4992021Revenue 2022: $48,512Expenses 2022: $55,078Net Income 2022: -$6,5662022Revenue 2023: $63,663Expenses 2023: $71,206Net Income 2023: -$7,5432023Revenue 2024: $91,045Expenses 2024: $51,758Net Income 2024: $39,2872024

Highlighted filing

2020

Revenue$82,726
Expenses$56,242
Net Income$26,484
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 17, 2021
Return Version
2020v4.0
Gross Receipts
$138,560
Mission and Program Overview

Mission

The memphis restaurant association (mra) is the premiere support organization dedicated to the sucess of our industry and community now and into the future. We provide useful, accessible tools, educational services and governmental representation to promote the stability and growth of our members. The mra is dedicated to building community relationships and involvement in order to increase membership and create a spirit of fellowship amoung its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,487$30,806▲ $23,319
Total Assets$7,487$30,806▲ $23,319
Liabilities
Other Liabilities$3,365$200▼ $3,165
Total Liabilities$3,365$200▼ $3,165
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,122$30,606▲ $26,484
Total Net Assets Fund Balance$4,122$30,606▲ $26,484
Total Liabilities and Net Assets / Fund Balance$7,487$30,806▲ $23,319
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ernie MellorPresident
Chris GreenAssociate Me
Eric VernonAssociate Me
Hale BarclayAssociate Me
Jimmy KiserAssociate Me
John SeayAssociate Me
Louis CostabileAssociate Me
Michelle TavaresAssociate Me
Tawanda PirtleElected Rest
Sally FienupExecutive Di
Shawn DankoHotel & Lodg
Sandy RobertsonSecretary
Jeff ZapatosSgt at Arms
Samanatha Boggs DeanTreasurer
Raymond WilliamsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$31,383
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$51,343
All Other Contributions
$917
Change in Net Assets
$26,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,242
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 Management$36,000--$36,000
Fees for Services Accounting-$6,191-$6,191
Advertising$2,377--$2,377
Insurance-$1,189-$1,189
Office Expenses-$99-$99
Interest-$92-$92
Other Expenses$21$1,973-$21
Total Functional Expenses$46,698$9,544$0$56,242
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$71,700
Fundraising Direct Expenses$23,194
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$47,920$47,920$18,081$29,839
Golf Tournament$23,780$23,780$5,113$18,667
Total Events$71,700$71,700$23,194$48,506
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Memorials$200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Our conflict of interest policy and financial statements are available to the public during the tax year upon request. Our governing documents are available on our website.

Filing and Contact Details

Filer

Filer Name
Memphis Restaurant Association
EIN
62-1486826
Address
PO BOX 770027, MEMPHIS, TN 38177

Signing Officer

Name
Sally Fienup
Title
Executive Director
Phone
9014884745
Signed
2021-05-17

Organization Details

Principal Officer
Ernie Mellor
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Patrick Accounting and Tax Services Pllc
Address
5570 MURRAY AVENUE, MEMPHIS, TN 38119
Preparer
Deborah Warren Ea
Phone
9017555858
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The memphis restaurant association (mra) is the premiere support organization dedicated to the sucess of our industry and community now and into the future. We provide useful, accessible tools, educational services and governmental representation to promote the stability and growth of our members. The mra is dedicated to building community relationships and involvement in order to increase membership and create a spirit of fellowship amoung its members.

Form 990, Page 2, Part III, Line 4A

2020 was likely our most productive year yet as an association. We held in-person board meetings in jan, sept, nov and zoom board meetings in march, april, july, aug to conduct our normal business. We were able to have our annual banquet in february (pre-covid) to honor and recognize two members of our association who have contributed both to the industry and to their community. We sent out communication too numerous to count to our members about ever-changing health department policies, best practices, resources for covid supplies and education, webinars, financial support, and more. We were able to distribute over 20,000 paper masks to our members at cost for their employees in early april 2020 - when face masks were very hard to come by and before they had become widely available. We had 3 meetings for our vendor members (only 1 had to be canceled due to covid). Our annual october golf tournament was re-imagined but more successful as ever, with actually more numbers in participation, albeit spread out throughout the day. Elections for a new board were held in november 2020, and that board began its term in january 2021.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt2HOTEL & LODG
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSOCIATE ME
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11ELECTED REST
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023194
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMPHIS RESTAURANT ASSOCIATION (MRA) IS THE PREMIERE SUPPORT ORGANIZATION DEDICATED TO THE SUCESS OF OUR INDUSTRY AND COMMUNITY NOW AND INTO THE FUTURE. WE PROVIDE USEFUL, ACCESSIBLE TOOLS, EDUCATIONAL SERVICES AND GOVERNMENTAL REPRESENTATION TO PROMOTE THE STABILITY AND GROWTH OF OUR MEMBERS. THE MRA IS DEDICATED TO BUILDING COMMUNITY RELATIONSHIPS AND INVOLVEMENT IN ORDER TO INCREASE MEMBERSHIP AND CREATE A SPIRIT OF FELLOWSHIP AMOUNG ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12020 WAS LIKELY OUR MOST PRODUCTIVE YEAR YET AS AN ASSOCIATION. WE HELD IN-PERSON BOARD MEETINGS IN JAN, SEPT, NOV AND ZOOM BOARD MEETINGS IN MARCH, APRIL, JULY, AUG TO CONDUCT OUR NORMAL BUSINESS. WE WERE ABLE TO HAVE OUR ANNUAL BANQUET IN FEBRUARY (PRE-COVID) TO HONOR AND RECOGNIZE TWO MEMBERS OF OUR ASSOCIATION WHO HAVE CONTRIBUTED BOTH TO THE INDUSTRY AND TO THEIR COMMUNITY. WE SENT OUT COMMUNICATION TOO NUMEROUS TO COUNT TO OUR MEMBERS ABOUT EVER-CHANGING HEALTH DEPARTMENT POLICIES, BEST PRACTICES, RESOURCES FOR COVID SUPPLIES AND EDUCATION, WEBINARS, FINANCIAL SUPPORT, AND MORE. WE WERE ABLE TO DISTRIBUTE OVER 20,000 PAPER MASKS TO OUR MEMBERS AT COST FOR THEIR EMPLOYEES IN EARLY APRIL 2020 - WHEN FACE MASKS WERE VERY HARD TO COME BY AND BEFORE THEY HAD BECOME WIDELY AVAILABLE. WE HAD 3 MEETINGS FOR OUR VENDOR MEMBERS (ONLY 1 HAD TO BE CANCELED DUE TO COVID). OUR ANNUAL OCTOBER GOLF TOURNAMENT WAS RE-IMAGINED BUT MORE SUCCESSFUL AS EVER, WITH ACTUALLY MORE NUMBERS IN PARTICIPATION, ALBEIT SPREAD OUT THROUGHOUT THE DAY. ELECTIONS FOR A NEW BOARD WERE HELD IN NOVEMBER 2020, AND THAT BOARD BEGAN ITS TERM IN JANUARY 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC DURING THE TAX YEAR UPON REQUEST. OUR GOVERNING DOCUMENTS ARE AVAILABLE ON OUR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt03458 KEL CREEK CV
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IRS990/USAddress/StateAbbreviationCd0TN
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IRS990/WebsiteAddressTxt0HTTP://MEMPHISRESTAURANTS.COM/
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SALLY FIENUP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09014884745
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MEMPHIS RESTAURANT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MEMP
ReturnHeader/Filer/EIN0621486826
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 770027
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205278613
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PATRICK ACCOUNTING AND TAX SERVICES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05570 MURRAY AVENUE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd038119
ReturnHeader/PreparerPersonGrp/PhoneNum09017555858
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH WARREN EA
ReturnHeader/ReturnTs02021-11-15T10:32:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SALLY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FIENUP
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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