Civic Intelligence

Dennys Franchisee Association

EIN 86-0894161 • 501(c)6 • Tempe, AZ

Profile

to maintain a line of communication between the Franchiser and their Franchisees; to promote better communication amongst fellow Franchisees, negotiate group pricing and to provide a forum to mediate disputes between franchisees and the Franchiser.

1230 W Washington St Ste401Tempe, AZ 85281

www.dennys.org

Siviq Scores

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

Liabilities / Assets

35th percentile

0.06x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.04x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

58th percentile

6.8%

Higher net margin than 58% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-2.9%

Faster revenue growth than 22% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,911,468

Up $70,882 (+3.9%) from 2023

Liabilities

Up

$146,662

Up $31,806 (+28%) from 2023

Net Assets

Up

$1,764,806

Up $39,076 (+2.3%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin58th percentile

Revenue

Up

$2,624,700

Up $68,057 (+2.7%) from 2023

Expenses

Up

$2,585,624

Up $201,736 (+8.5%) from 2023

Net Income

Down

$39,076

Down $133,679 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,436,224Liabilities 2011: $1,137,368Net Assets 2011: $298,8562011Assets 2012: $1,341,972Liabilities 2012: $1,076,886Net Assets 2012: $265,0862012Assets 2013: $1,312,351Liabilities 2013: $1,272,545Net Assets 2013: $39,8062013Assets 2014: $1,263,222Liabilities 2014: $1,095,958Net Assets 2014: $167,2642014Assets 2015: $1,595,149Liabilities 2015: $1,414,110Net Assets 2015: $181,0392015Assets 2016: $1,517,128Liabilities 2016: $1,347,968Net Assets 2016: $169,1602016Assets 2017: $1,830,500Liabilities 2017: $1,345,833Net Assets 2017: $484,6672017Assets 2018: $956,194Liabilities 2018: $367,534Net Assets 2018: $588,6602018Assets 2019: $973,285Liabilities 2019: $168,774Net Assets 2019: $804,5112019Assets 2020: $1,424,042Liabilities 2020: $582,753Net Assets 2020: $841,2892020Assets 2021: $1,579,060Liabilities 2021: $46,139Net Assets 2021: $1,532,9212021Assets 2022: $1,583,924Liabilities 2022: $30,951Net Assets 2022: $1,552,9732022Assets 2023: $1,840,586Liabilities 2023: $114,856Net Assets 2023: $1,725,7302023Assets 2024: $1,911,468Liabilities 2024: $146,662Net Assets 2024: $1,764,8062024

Highlighted filing

2024

Assets$1,911,468
Liabilities$146,662
Net Assets$1,764,806
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $555,790Expenses 2011: $628,696Net Income 2011: -$72,9062011Revenue 2012: $585,639Expenses 2012: $619,409Net Income 2012: -$33,7702012Revenue 2013: $439,278Expenses 2013: $664,558Net Income 2013: -$225,2802013Revenue 2014: $693,327Expenses 2014: $565,869Net Income 2014: $127,4582014Revenue 2015: $669,697Expenses 2015: $655,922Net Income 2015: $13,7752015Revenue 2016: $764,838Expenses 2016: $776,717Net Income 2016: -$11,8792016Revenue 2017: $941,869Expenses 2017: $626,362Net Income 2017: $315,5072017Revenue 2018: $709,614Expenses 2018: $732,477Net Income 2018: -$22,8632018Revenue 2019: $972,805Expenses 2019: $756,954Net Income 2019: $215,8512019Revenue 2020: $483,529Expenses 2020: $446,751Net Income 2020: $36,7782020Revenue 2021: $2,642,539Expenses 2021: $1,950,907Net Income 2021: $691,6322021Revenue 2022: $2,634,339Expenses 2022: $2,614,287Net Income 2022: $20,0522022Revenue 2023: $2,556,643Expenses 2023: $2,383,888Net Income 2023: $172,7552023Revenue 2024: $2,624,700Expenses 2024: $2,585,624Net Income 2024: $39,0762024

Highlighted filing

2024

Revenue$2,624,700
Expenses$2,585,624
Net Income$39,076
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,911,468
Liabilities
$146,662
Net assets
$1,764,806
Revenue
$2,624,700
Expenses
$2,585,624
Net income
$39,076
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.91$0.15$1.76$2.62$2.59$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.84$0.11$1.73$2.56$2.38$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.58$0.03$1.55$2.63$2.61$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.05$1.53$2.64$1.95$0.69
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.58$0.84$0.48$0.45$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.17$0.80$0.97$0.76$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.37$0.59$0.71$0.73$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.83$1.35$0.48$0.94$0.63$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.52$1.35$0.17$0.76$0.78$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.60$1.41$0.18$0.67$0.66$0.01
2014Summary only. Only limited summary data is available for this year.$1.26$1.10$0.17$0.69$0.57$0.13
2013Summary only. Only limited summary data is available for this year.$1.31$1.27$0.04$0.44$0.66$0.23
2012Summary only. Only limited summary data is available for this year.$1.34$1.08$0.27$0.59$0.62$0.03
2011Summary only. Only limited summary data is available for this year.$1.44$1.14$0.30$0.56$0.63$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.0
Gross Receipts
$2,624,700
Mission and Program Overview

Mission

to maintain a line of communication between the Franchiser and their Franchisees; to promote better communication amongst fellow Franchisees, negotiate group pricing and to provide a forum to mediate disputes between franchisees and the Franchiser.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,704,607$1,743,683▲ $39,076
Cash and Non-Interest-Bearing Accounts$942,986$948,730▲ $5,744
Prepaid Expenses and Deferred Charges$374,691$523,687▲ $148,996
Savings and Temporary Cash Investments$424,809$424,551▼ $258
Cap Stk Tr Prin Current Funds$21,123$21,123→ $0
Accounts Receivable$98,100$14,500▼ $83,600
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,840,586$1,911,468▲ $70,882
Other Assets Total-$0-
Liabilities
Deferred Revenue$53,970$77,285▲ $23,315
Accounts Payable and Accrued Expenses$60,886$69,377▲ $8,491
Total Liabilities$114,856$146,662▲ $31,806
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,725,730$1,764,806▲ $39,076
Total Liabilities and Net Assets / Fund Balance$1,840,586$1,911,468▲ $70,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$187,120$187,120
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Barbara MagroExecutive DirectorFT$166,370$166,370
Sam WilenskyChairmanFT$91,666$91,666

Board Members and Trustees

NameTitle
James WainwrightVice Chairman
David BeshayDirector
Emad MasaihDirector
Kevin CoveneyDirector
Medhat BechayDirector
Frank RiveraTrustee
Bobby NaickerAsst Secretary
Glenn BeattieSecretary
Dawn LafreedaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$773,160
Program Service Revenue
$1,863,275
Investment Income
$42
Other Revenue
$-11,777
All Other Contributions
$325,000
Change in Net Assets
$39,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,327,588
Salaries, Compensation, and Employee Benefits$258,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$625,604--$625,604
Current Officers, Directors, Trustees, and Key Employees$206,429$51,607-$258,036
Office Expenses-$151,963-$151,963
Fees for Services Legal$97,993--$97,993
Conferences and Meetings$62,914--$62,914
Fees for Services Other$57,157--$57,157
Fees for Services Accounting-$18,941-$18,941
Insurance-$15,133-$15,133
Other Expenses$1,273,324$12,236-$12,236
Advertising-$9,783-$9,783
Information Technology$2,540--$2,540
Total Functional Expenses$2,325,961$259,663$0$2,585,624
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Barbara Magro LLCExec Dir BusinesConvention Planning & AdmNo$166,370
Sam WilenskyChair BusinessBranding/marketingNo$91,666
Ryan MagroRelative of E.d.Convention Set-upNo$10,100

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
Yes
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Two elected board members are business partners.”

Form 990, Part VI, Section A, Line 6

“The association is made up of franchisees who elect 5 of the 10 elected members of the board of directors every two years. There are two members at large to the board of directors whom are appointed. Thus, the board of directors is made up of 12 members.”

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

“The treasurer of the organization reviews and signs the 990 each year.”

Form 990, Part VI, Section C, Line 19

“A copy of the 990 can be obtained by contacting the office of the denny's franchisee association.”

Filing and Contact Details

Filer

Filer Name
Dennys Franchisee Association
EIN
86-0894161
Phone
6023064800
Address
1230 W WASHINGTON ST STE401, TEMPE, AZ 85281

Signing Officer

Name
Dawn Lafreeda
Title
Treasurer
Signed
2025-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Wilensky
Formed
1997
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
9
Employees
0

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Cynthia J Williams CFE EA
Phone
8019724800
Raw XML AppendixShowing 400 of 441 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/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10ASST SECRETARY
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IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt02540
IRS990/InformationTechnologyGrp/TotalAmt02540
IRS990/InsuranceGrp/ManagementAndGeneralAmt015133
IRS990/InsuranceGrp/TotalAmt015133
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt042
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0187120
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0187120
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0448160
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0to maintain a line of communication between the Franchiser and their Franchisees; to promote better communication amongst fellow Franchisees, negotiate group pricing and to provide a forum to mediate disputes between franchisees and the Franchiser.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01725730
IRS990/NetAssetsOrFundBalancesEOYAmt01764806
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0151963
IRS990/OfficeExpensesGrp/TotalAmt0151963
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT AND GIFTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012236
IRS990/OtherExpensesGrp/ProgramServicesAmt01273324
IRS990/OtherExpensesGrp/TotalAmt01273324
IRS990/OtherExpensesGrp/TotalAmt112236
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc1CREDIT CARD REWARDS
IRS990/OtherRevenueMiscGrp/ExclusionAmt07138
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-18915
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17138
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0-18915
IRS990/OtherRevenueTotalAmt0-11777
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0374691
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0523687
IRS990/PrincipalOfficerNm0SAM WILENSKY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0AP EVENT
IRS990/ProgramServiceRevenueGrp/Desc1BOARD MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP CONVENTIONS
IRS990/ProgramServiceRevenueGrp/Desc3NON-CONVENTION REVENUES
IRS990/ProgramServiceRevenueGrp/Desc4REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097770
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21511650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3102835
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt476020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21511650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3102835
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt476020
IRS990/ProgSrvcAccomActy2Grp/Desc0LEGAL FEES SPENT TO PROTECT THE FRANCHISEES RIGHTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt097993
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNICATION TO OUR MEMBERSHIP VIA PRINTED MATERIAL AND THE INTERNET
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02540
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0751346
IRS990/PYInvestmentIncomeAmt049
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02283888
IRS990/PYOtherRevenueAmt047669
IRS990/PYProgramServiceRevenueAmt01757579
IRS990/PYRevenuesLessExpensesAmt0172755
IRS990/PYSalariesCompEmpBnftPaidAmt0100000
IRS990/PYTotalExpensesAmt02383888
IRS990/PYTotalRevenueAmt02556643
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt039076
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01760440
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01704607
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01743683
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0424809
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0424551
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0187120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0187120
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0166370
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BARBARA MAGRO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166370
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SAM WILENSKY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1BARBARA MAGRO LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2RYAN MAGRO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CHAIR BUSINESS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1EXEC DIR BUSINES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2RELATIVE OF E.D.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt091666
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1166370
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt210100
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BRANDING/MARKETING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONVENTION PLANNING & ADM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2CONVENTION SET-UP
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PAYS TWO BOARD MEMBERS' BUSINESSES FOR BRANDING, MARKETING, CONVENTION PLANNING AND ADMINISTRATION. IT ALSO PAYS A RELATIVE OF A BOARD MEMBER FOR ASSISTANCE SETTING UP THE CONVENTIONS. ALL ARE ISSUED A 1099 AND ARE LISTED IN THE 990.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO ELECTED BOARD MEMBERS ARE BUSINESS PARTNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS MADE UP OF FRANCHISEES WHO ELECT 5 OF THE 10 ELECTED MEMBERS OF THE BOARD OF DIRECTORS EVERY TWO YEARS. THERE ARE TWO MEMBERS AT LARGE TO THE BOARD OF DIRECTORS WHOM ARE APPOINTED. THUS, THE BOARD OF DIRECTORS IS MADE UP OF 12 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER OF THE ORGANIZATION REVIEWS AND SIGNS THE 990 EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 CAN BE OBTAINED BY CONTACTING THE OFFICE OF THE DENNY'S FRANCHISEE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01840586
IRS990/TotalAssetsEOYAmt01911468
IRS990/TotalAssetsGrp/BOYAmt01840586
IRS990/TotalAssetsGrp/EOYAmt01911468
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0773160
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0259663
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02325961
IRS990/TotalFunctionalExpensesGrp/TotalAmt02585624
IRS990/TotalGrossUBIAmt0-18915
IRS990/TotalLiabilitiesBOYAmt0114856
IRS990/TotalLiabilitiesEOYAmt0146662
IRS990/TotalLiabilitiesGrp/BOYAmt0114856
IRS990/TotalLiabilitiesGrp/EOYAmt0146662
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01725730
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01764806
IRS990/TotalProgramServiceExpensesAmt02325960
IRS990/TotalProgramServiceRevenueAmt01863275
IRS990/TotalReportableCompFromOrgAmt0258036
IRS990/TotalRevenueGrp/ExclusionAmt07180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01863275
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02624700
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-18915
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01840586

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