GEORGIA RESTAURANT ASSOCIATION FOUNDATION INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GEORGIA RESTAURANT ASSOCIATION FOUNDATION INC (EIN 85-0672071)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202443209349207899
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-15T15:17:33-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581673613 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENNETT THRASHER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3300 RIVERWOOD PARKWAY 700 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30339 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 850672071 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GEORGIA RESTAURANT | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GEOR | BusinessNameControlTxt |
| Phone | 4044679000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 PEACHTREE STREET NW 1901 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHANIE FISCHER | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4044679000 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REBECCA BOGGS | PreparerPersonNm |
| PTIN | P02043168 | PTIN |
| Phone | 7703962200 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.GARESTAURANTS.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $75,880 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $70,780 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $5,100 | ProgramServiceRevenueAmt |
| Total Revenue | $75,880 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $4,000 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $86,281 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $29,187 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $2,029 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $34,962 | OtherExpensesTotalAmt |
| Total Expenses | $156,459 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$80,579 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $90,790 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $244 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $10,455 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,282 | BOYAmt |
| EOY | $23,875 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,568 | BOYAmt |
| EOY | $9,834 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,850 | BOYAmt |
| EOY | $33,709 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,060 | BOYAmt |
| EOY | $23,254 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,790 | BOYAmt |
| EOY | $10,455 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO PROVIDE EDUCATIONAL PROGRAMS AND SERVICES FOR FOOD SERVICE AND RESTAURANT OWNERS, OPERATORS, AND RESTAURANT WORKERS, STUDENTS, EDUCATORS, THE RESTAURANT INDUSTRY, BUSINESS, GOVERNMENT, AND THE GENERAL PUBLIC. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| THE FULTON CONNECT PROGRAM PROVIDES FULTON COUNTY HIGH SCHOOL STUDENTS ENTRY-LEVEL TRAINING TO HELP THEM APPLY AND ATTAIN A STARTING POSITION IN THE RESTAURANT INDUSTRY. STUDENTS ARE EDUCATED ON PROPER FOOD SAFETY AND SANITATION REGULATIONS AND RECEIVE A SERVSAFE FOOD HANDLER TRAINING CERTIFICATE FOLLOWING SUCCESSFUL COURSE COMPLETION. THE STUDENTS RECEIVE ADDITIONAL SERVSAFE TRAINING COURSES ON ALLERGENS, CONFLICT RESOLUTION, SEXUAL HARASSMENT, AND UNCONSCIOUS BIAS. BASIC SOFT SKILLS - SUCH AS ETIQUETTE, RESUME BUILDING, FINANCIAL LITERACY, AND HOW TO APPLY FOR A JOB - ARE ALSO PROVIDED. | $0 | $0 |
| PROSTART IS A TWO-YEAR, INDUSTRY-BACKED CULINARY ARTS AND RESTAURANT MANAGEMENT PROGRAM FOR HIGH SCHOOL STUDENTS. FROM HOW TO HOLD A KNIFE PROPERLY TO ENSURING A RESTAURANT MAKES MONEY, FOUNDATIONS OF RESTAURANT MANAGEMENT & CULINARY ARTS TEACHES STUDENTS WHAT THEY NEED TO START A CAREER IN RESTAURANTS. THE CURRICULUM BLENDS FRONT-OF-THE-HOUSE AND BACK-OF-THE-HOUSE CONTENT IN TWO TEXTBOOKS. STARTING WITH AN OVERVIEW OF THE INDUSTRY, STUDENTS WILL MOVE INTO KITCHEN ESSENTIALS INCLUDING EQUIPMENT AND CULINARY TECHNIQUES AND MANAGEMENT ESSENTIALS LIKE COMMUNICATION AND CUSTOMER SERVICE. | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| KAREN BREMER CAE | ||||
| PRESIDENT + CEO | 10.00 | $0 | $0 | $0 |
| JUSTIN TRIPLETT | ||||
| CHAIR | 0.00 | $0 | $0 | $0 |
| STEPHANIE FISCHER | ||||
| PAST CHAIR | 0.00 | $0 | $0 | $0 |
| ALEXIS KINSEY | ||||
| VICE CHAIR | 0.00 | $0 | $0 | $0 |
| PERRY MCGUIRE | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| JOSEPH HSIAO | ||||
| SECRETARY | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 PEACHTREE STREET NW 1901 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4044679000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | 0 | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $195,150 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150,234 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,780 | CurrentTaxYearAmt |
| Total | $416,164 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $17,530 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,846 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,100 | CurrentTaxYearAmt |
| Total | $33,476 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $212,680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $161,080 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,880 | CurrentTaxYearAmt |
| Total | $449,640 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $449,640 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $212,680 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $161,080 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $75,880 | CurrentTaxYearAmt |
| Total | $449,640 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: BANK CHARGES. AMOUNT: 70. DESCRIPTION: TAXES & LICENSES. AMOUNT: 30. DESCRIPTION: OFFICE SUPPLIES & SOFTWARE. AMOUNT: 764. DESCRIPTION: OTHER BUSINESS EXPENSES. AMOUNT: 1,240. DESCRIPTION: TRAVEL. AMOUNT: 10,735. DESCRIPTION: FULTON CONNECT BOOT CAMPS. AMOUNT: 11,428. DESCRIPTION: MEALS & ENTERTAINMENT. AMOUNT: 3,492. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 290. DESCRIPTION: OTHER PROGRAM EXPENSES. AMOUNT: 6,913. TOTAL TO FORM 990-EZ, LINE 16: 34,962. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: IN-KIND DONATIONS. AMOUNT: 244. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: PREPAID EXPENSE. BEG. OF YEAR AMOUNT: 5,000. END OF YEAR AMOUNT: 5,021. DESCRIPTION: IN-KIND CLEARING. BEG. OF YEAR AMOUNT: 4,568. END OF YEAR AMOUNT: 4,813. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 18,000. END OF YEAR AMOUNT: 10,000. DESCRIPTION: DUE TO/FROM GRA. BEG. OF YEAR AMOUNT: 17,060. END OF YEAR AMOUNT: 13,254. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |