Civic Intelligence

Colorado Restaurant Foundation

EIN 74-2488379 • 501(c)3 • Denver, CO

Profile

The colorado restaurant foundation is dedicated to providing access to education, skills and financial means to pursue a successful career in the food service and hospitality industries.

430 East Seventh AveDenver, CO 80203

www.corestaurant.org/FOUNDATION

Siviq Scores

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

Liabilities / Assets

71st percentile

0.26x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.17x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

0.2%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

11th percentile

-15%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

92%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$1,116,518

Down $194,270 (-15%) from 2023

Liabilities

Down

$292,389

Down $159,205 (-35%) from 2023

Net Assets

Down

$824,129

Down $35,065 (-4.1%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin40th percentile

Revenue

Up

$1,680,592

Up $807,406 (+92%) from 2023

Expenses

Up

$1,677,057

Up $91,674 (+5.8%) from 2023

Net Income

Up

$3,535

Up $715,732 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $126,654Liabilities 2011: $39,409Net Assets 2011: $87,2452011Assets 2012: $144,512Liabilities 2012: $52,281Net Assets 2012: $92,2312012Assets 2013: $106,684Liabilities 2013: $37,163Net Assets 2013: $69,5212013Assets 2014: $146,832Liabilities 2014: $85,542Net Assets 2014: $61,2902014Assets 2015: $104,299Liabilities 2015: $46,116Net Assets 2015: $58,1832015Assets 2016: $210,650Liabilities 2016: $111,192Net Assets 2016: $99,4582016Assets 2017: $169,515Liabilities 2017: $28,833Net Assets 2017: $140,6822017Assets 2018: $1,087,308Liabilities 2018: $30,508Net Assets 2018: $1,056,8002018Assets 2019: $1,148,988Liabilities 2019: $65,819Net Assets 2019: $1,083,1692019Assets 2020: $3,791,559Liabilities 2020: $38,801Net Assets 2020: $3,752,7582020Assets 2021: $2,210,454Liabilities 2021: $265,152Net Assets 2021: $1,945,3022021Assets 2022: $1,623,514Liabilities 2022: $182,476Net Assets 2022: $1,441,0382022Assets 2023: $1,310,788Liabilities 2023: $451,594Net Assets 2023: $859,1942023Assets 2024: $1,116,518Liabilities 2024: $292,389Net Assets 2024: $824,1292024

Highlighted filing

2024

Assets$1,116,518
Liabilities$292,389
Net Assets$824,129
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $404,487Expenses 2011: $393,128Net Income 2011: $11,3592011Revenue 2012: $351,430Expenses 2012: $346,444Net Income 2012: $4,9862012Expenses 2013: $359,0432013Revenue 2014: $347,361Expenses 2014: $355,592Net Income 2014: -$8,2312014Revenue 2015: $378,091Expenses 2015: $361,334Net Income 2015: $16,7572015Revenue 2016: $919,190Expenses 2016: $877,915Net Income 2016: $41,2752016Revenue 2017: $791,414Expenses 2017: $750,190Net Income 2017: $41,2242017Revenue 2018: $1,835,577Expenses 2018: $919,459Net Income 2018: $916,1182018Revenue 2019: $913,713Expenses 2019: $911,070Net Income 2019: $2,6432019Revenue 2020: $5,725,731Expenses 2020: $3,127,808Net Income 2020: $2,597,9232020Revenue 2021: $2,452,590Expenses 2021: $4,270,566Net Income 2021: -$1,817,9762021Revenue 2022: $1,672,451Expenses 2022: $2,011,845Net Income 2022: -$339,3942022Revenue 2023: $873,186Expenses 2023: $1,585,383Net Income 2023: -$712,1972023Revenue 2024: $1,680,592Expenses 2024: $1,677,057Net Income 2024: $3,5352024

Highlighted filing

2024

Revenue$1,680,592
Expenses$1,677,057
Net Income$3,535
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,116,518
Liabilities
$292,389
Net assets
$824,129
Revenue
$1,680,592
Expenses
$1,677,057
Net income
$3,535
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.29$0.82$1.68$1.68$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.45$0.86$0.87$1.59$0.71
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.18$1.44$1.67$2.01$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.27$1.95$2.45$4.27$1.82
2020Detailed filing. Detailed filing data is available for this year.$3.79$0.04$3.75$5.73$3.13$2.60
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.07$1.08$0.91$0.91$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.06$1.84$0.92$0.92
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.03$0.14$0.79$0.75$0.04
2016Summary only. Only limited summary data is available for this year.$0.21$0.11$0.10$0.92$0.88$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.05$0.06$0.38$0.36$0.02
2014Summary only. Only limited summary data is available for this year.$0.15$0.09$0.06$0.35$0.36$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.04$0.07$0.36
2012Summary only. Only limited summary data is available for this year.$0.14$0.05$0.09$0.35$0.35$0.00
2011Summary only. Only limited summary data is available for this year.$0.13$0.04$0.09$0.40$0.39$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$3,063,783
Mission and Program Overview

Mission

Advance educational opportunities in the food service and hospitality industries of colorado by providing scholarships, support and other educational opportunities to those interested in the food service industry.

The colorado restaurant foundation is dedicated to enhancing the industry's training and education, career development and the overall well-being of the industry and its workforce.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,057,627$842,952▼ $214,675
Cash and Non-Interest-Bearing Accounts$171,461$149,288▼ $22,173
Pledges and Grants Receivable$0$115,070▲ $115,070
Accounts Receivable$81,607$7,397▼ $74,210
Prepaid Expenses and Deferred Charges$93$1,811▲ $1,718
Total Assets$1,310,788$1,116,518▼ $194,270
Liabilities
Other Liabilities$381,016$243,334▼ $137,682
Grants Payable$0$21,500▲ $21,500
Deferred Revenue$0$18,500▲ $18,500
Accounts Payable and Accrued Expenses$70,578$9,055▼ $61,523
Total Liabilities$451,594$292,389▼ $159,205
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$402,536$649,432▲ $246,896
Net Assets With Donor Restrictions$456,658$174,697▼ $281,961
Total Net Assets Fund Balance$859,194$824,129▼ $35,065
Total Liabilities and Net Assets / Fund Balance$1,310,788$1,116,518▼ $194,270

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,057,627$5,000▲ $108,936$300,000$871,563
2023$902,015-▲ $155,612-$1,057,627
2022$1,057,369-▼ $155,354-$902,015
2021$945,486-▲ $111,883-$1,057,369
2020$858,252-▲ $87,234-$945,486
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise MickelsenDirector of Communication-$35,851$96,120$131,971
Laura ShunkPresidentFT$110,924$16,596$127,520
Stacey GriestPrograms DirectorFT$103,645$20,227$123,872
Devany McneillVP-strategic Partnership-$37,675$4,204$41,879
Sonia RiggsExecutive Director-$19,420$2,583$22,003
Michael ReedController-$21,276$131,897$21,276

Board Members and Trustees

NameTitle
Aileen ReillyChairman (as of 10/24)
Marc SteronChairman (thru 10/24)
Melissa BrooksVice-chair Elect/VP-fundraising (thru 10/24)/vice
Chris WeilVice-chairman (thru 10/24)/director
Aniedra NicholsDirector
Annelise Mcauliffe SoaresDirector
Christina RunyanDirector
Dr Eric OlsonDirector
Jessy LashierDirector
Julie StoneDirector
Justin AdrianDirector
Kevin BurkeDirector
Kirk BachmannDirector
Lundi RamosDirector
Matthew CoatesDirector
Mawa McqueenDirector
Paul AndersDirector
Shelly CoxDirector
Tajahi CookeDirector
Theo OtteDirector
Truett BaileyDirector
Wayne HilstonDirector
Abby SandsDirector (thru 10/24)
Audra DunleavyDirector (thru 10/24)
Elizabeth NicholsonDirector (thru 10/24)
Greg WarnerDirector (thru 10/24)
Nikki KolakowskiDirector (thru 10/24)
Ron HallDirector (thru 10/24)
Thuan LaDirector (thru 10/24)
Richard SchneiderSecretary (thru 10/24)/director
Emily BiedermanController (thru 10/24)/VP Fundraising
Luis RamirezTreasurer (thru 10/24)/controller
Mallory CullenVP at Large (thru 10/24)/VP-health & Wellness
Josh NiernbergVP- Education (thru 10/24)/treasurer
April LambatosVP-at Large (as of 10/24)
Amy RapisardaVP-education (as of 10/24)
Ashley HoffmanVP-health & Wellness (thru 10/24)/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,390,442
Program Service Revenue
$37,304
Investment Income
$155,385
Other Revenue
$97,461
All Other Contributions
$429,078
Change in Net Assets
$3,535

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,672,743
Revenue Not Reported on Financial Statements
$7,849
Revenue Not Reported on Form 990
$320,145
Total Revenue per Audited Statements
$1,992,888
Total Revenue per Form 990
$1,680,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$762,265
Other Expenses$495,186
Grants and Similar Amounts Paid$417,656
Total Fundraising Expense$194,127
Professional Fundraising Fees$1,950

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$259,738$70,114$102,030$431,882
Grants to Domestic Orgs$374,656--$374,656
Current Officers, Directors, Trustees, and Key Employees$30,552$164,249$36,429$231,230
Other Employee Benefits$37,515-$15,870$53,385
Office Expenses$22,699$15,031$9,896$47,626
Occupancy$22,190$14,694$9,677$46,561
Payroll Taxes$20,940$14,970$9,858$45,768
Grants to Domestic Individuals$43,000--$43,000
Fees for Services Accounting-$42,700-$42,700
Other Expenses$295,055$26,163-$26,163
Fees for Services Other$477$7,809$5,200$13,486
Fees for Service Investment Mgmnt Fees-$7,849-$7,849
Insurance$2,847$1,885$1,242$5,974
Conferences and Meetings$2,686$1,766$1,163$5,615
Travel$1,861$1,232$812$3,905
Fees for Services Professional Fundraising--$1,950$1,950
Fees for Services Legal-$252-$252
Total Functional Expenses$1,114,216$368,714$194,127$1,677,057

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,027,953
Total Expenses per Form 990$1,677,057
Expenses per Audited Statements$1,669,208
Expenses Not Reported on Form 990$358,745
Expenses Not Reported on Financial Statements$7,849
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Osage Cafe LLCDenver, CO-Apprenticeship Support$60,247
Creative Dining ServicesZeeland, MI-Apprenticeship Support$44,352
Cra Mile High ChapterGreenwood Village, CO-Disaster Assistance Program Contribution$41,635
Manna- the Durango Soup KitchenDurango, CO-Apprenticeship Support$20,800
Urban Fields Pizza and MarketLongmont, CO-Apprenticeship Support$13,237
BodegaDenver, CO-Apprenticeship Support$10,100
Carver Brewing CompanyDurango, CO-Apprenticeship Support$10,100
Early Bird RestaurantWestminster, CO-Apprenticeship Support$10,100
Gourmet for GoodSheridan, CO-Apprenticeship Support$10,100
Griddle Me ThisDenver, CO-Apprenticeship Support$10,100
Pho King RapidosDenver, CO-Apprenticeship Support$10,100
Sanborn Western CampsFlorissant, CO-Apprenticeship Support$10,100
Showstoppers Pizza & BakeryLoma, CO-Apprenticeship Support$10,100
Steamboat Springs BrewerySteamboat Springs, CO-Apprenticeship Support$10,100
Zeal Boulder LLCBoulder, CO-Apprenticeship Support$10,100
1431 Beth & Jen LLCDenver, CO501(c)(3)Apprenticeship Support$10,000
Chook Coop LLCDenver, CO-Apprenticeship Support$10,000
Great Divide Brewery & Roadhouse-lone TreeDenver, CO-Apprenticeship Support$10,000
Country Club at Castle PinesCastle Rock, CO-Apprenticeship Support$6,100
Happy Cones LLCArvada, CO-Apprenticeship Support$6,100
Kiku CorporationDenver, CO-Apprenticeship Support$6,100
Munchies Burgers LLCFruita, CO-Apprenticeship Support$6,100
Munchies Pizza & Deli LLCFruita, CO-Apprenticeship Support$6,100
Ouray BreweryOuray, CO-Apprenticeship Support$6,100
Tangerine RestaurantLongmont, CO-Apprenticeship Support$6,100
Ace Eat ServeDenver, CO501(c)(3)Apprenticeship Support$6,000
Great Divide Brewery & Roadhouse- Castle RockCastle Rock, CO-Apprenticeship Support$6,000
Parma Trattoria Mozzarella BarLouisville, CO-Apprenticeship Support$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$455,939
Fundraising Direct Expenses$358,745
Professional Fundraising Fees$1,950

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Denver Food & Wine$419,575$363,339$152,584$210,755
Drink Red Wear Red$113,596$92,600$49,919$42,681
Total Events$533,171$455,939$358,745$97,194
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payable$243,334
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Luis ramirez, treasurer 10/2023-10/2024 and controller 10/2024-10/2025, is a voting member on the colorado restaurant foundation board of directors. Luis ramirez is daniel ramirez's brother and business partner. Daniel ramirez serves as the immediate past chair 10/2023-10/2024 on the colorado restaurant association board of directors.”

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

“The form 990 was reviewed by the colorado restaurant foundation board prior to filing.”

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

“The board of directors is given the conflict of interest policy annually at orientation.”

Form 990, Part VI, Section B, Line 15

“The president's salary is approved by the colorado restaurant association's board of directors as part of the administrative services provided to the foundation by the colorado restaurant association. The foundation board of directors then approves the administrative services budget.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Colorado Restaurant Foundation
EIN
74-2488379
Phone
3038302972
Address
430 EAST SEVENTH AVE, DENVER, CO 80203

Signing Officer

Name
Sonia Riggs
Title
Executive Director
Phone
3038302972
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonia Riggs
Formed
1987
Legal Domicile
Co
Voting Board Members
29
Independent Board Members
29
Employees
0
Volunteers
50

Preparer

Firm
Rubinbrown Llp
Address
1900 16TH STREET SUITE 1700, DENVER, CO 80202
Preparer
Qing Su
Phone
3036981883
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 2A, VII AND IX:

“The employees of colorado restaurant foundation ("crf") are compensated as part of an agreement with colorado restaurant association ("cra"). Cra pays employee salaries and benefits on behalf of crf and crf reimburses cra for a portion of the expenses. As a result, crf issues no forms w-2, yet reimburses for a portion of the salary expense, which is separately disclosed on part ix, line 7.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The foundation's endowment is comprised of funds designated by the board of directors to be held in perpetuity. Therefore, all endowment funds are considered as without donor restrictions. The foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to grants supported by its endowment while seeking to maintain the purchasing power of the endowment assets. The foundation has a policy of appropriating for distribution each year up to 4% of the portfolio value in grants. In establishing this policy, the foundation considered the long-term expected return on its endowments.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 358,745.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising event expenses 358,745.”

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IRS990/ActivityOrMissionDesc0THE COLORADO RESTAURANT FOUNDATION IS DEDICATED TO ENHANCING THE INDUSTRY'S TRAINING AND EDUCATION, CAREER DEVELOPMENT AND THE OVERALL WELL-BEING OF THE INDUSTRY AND ITS WORKFORCE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR

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