SOUTHERN NEVADA CULINARY AND BARTENDERS TRAINING FUND A TRUST: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: SOUTHERN NEVADA CULINARY AND BARTENDERS TRAINING FUND A TRUST (EIN 88-0298779)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-11-15
IRS object ID: 201833199349316413
Schema version: 2017v2.3
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
Form 990
Schedule A
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-15T15:44:07-06:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	430765316	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RUBINBROWN LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7881 W CHARLESTON BLVD SUITE 250	AddressLine1Txt
City	LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89117	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	880298779	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHERN NEVADA JOINT MANAGEMENT	BusinessNameLine1Txt
Business Name Line2	CULINARY & BARTENDERS TRAINING FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SOUT	BusinessNameControlTxt
Phone	7029242100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	710 WEST LAKE MEAD BLVD	AddressLine1Txt
City	N LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89030	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TERRY GREENWALD	PersonNm
Person Title	BOARD SECRETARY/TRUSTEE	PersonTitleTxt
Phone	7029242100	PhoneNum
Signature	2018-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANNETTE CARRO CPA	PreparerPersonNm
PTIN	P01309345	PTIN
Phone	7025797000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	12.189.89.18	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-11-15	IPDt
IP Tm	13:36:46	IPTm
IP Timezone	PS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	0232D7FD294947E07FEECC28BE7CC3D23C15260A	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	CULINARY ACADEMY OF LAS VEGAS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	TERRY GREENWALD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	710 WEST LAKE MEAD BLVD	AddressLine1Txt
City	N LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89030	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,518,228	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.THECULINARYACADEMY.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1993	FormationYr
Legal Domicile State	NV	LegalDomicileStateCd
Activity Or Mission	PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	241	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$65,819	PYContributionsGrantsAmt
CY Contributions Grants	$10,450	CYContributionsGrantsAmt
PY Program Service Revenue	$8,221,575	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,370,205	CYProgramServiceRevenueAmt
PY Investment Income	$1,500	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$257,153	PYOtherRevenueAmt
CY Other Revenue	$130,024	CYOtherRevenueAmt
PY Total Revenue	$8,546,047	PYTotalRevenueAmt
CY Total Revenue	$9,510,679	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,715,194	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,518,726	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$28,110	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,743,122	PYOtherExpensesAmt
CY Other Expenses	$3,828,644	CYOtherExpensesAmt
PY Total Expenses	$8,458,316	PYTotalExpensesAmt
CY Total Expenses	$7,347,370	CYTotalExpensesAmt
PY Revenues Less Expenses	$87,731	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,163,309	CYRevenuesLessExpensesAmt
Total Assets BOY	$6,903,523	TotalAssetsBOYAmt
Total Assets EOY	$7,411,796	TotalAssetsEOYAmt
Total Liabilities BOY	$7,657,780	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,534,494	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$754,257	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$877,302	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,279,433	ExpenseAmt
Revenue	$9,370,205	RevenueAmt
Desc	PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION.	Desc
Total Program Service Expenses	$6,279,433	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	241	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRANCISCO CERVANTES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7029242117	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	710 WEST LAKE MEAD BLVD	AddressLine1Txt
City	NORTH LAS VEGAS	CityNm
State Abbreviation	NV	StateAbbreviationCd
ZIP	89030	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
D TAYLOR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
GEOCONDA ARGUELLO-KLINE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
MICHELLE DITONDO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
TERRY GREENWALD
SECRETARY/TRUSTEE	1.00	Yes (X)	$0	$0	$0
JT THOMAS
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JIM BONAVENTURE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVID HOENEMEYER
CHAIRMAN/TRUSTEE	1.00	Yes (X)	$0	$0	$0
CARLOS CASTRO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
PAUL PACE
TRUSTEE	1.00	Yes (X)	$0	$0	$0
TROY MITCHUM
TRUSTEE	1.00	Yes (X)	$0	$0	$0
CHRIS FAVA
FORMER CHIEF EXECUTIVE OFFICER	40.00		$247,500	$0	$2,810	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$247,500	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,810	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SME CONSULTING
8945 RUSSELL RD SUITE 170	LAS VEGAS	NV	89148	MANAGEMENT SERVICES	$469,200
BROWNSTEIN HYATT FARBER SCHRECK
100 N CITY PARKWAY SUITE 1600	LAS VEGAS	NV	89106	TRUST ATTORNEY	$274,303

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$10,450	AllOtherContributionsAmt
Noncash Contributions	$450	NoncashContributionsAmt
Total Contributions	$10,450	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	611710	$5,676,205	$5,676,205
CONCESSION REVENUE	611710	$1,157,445	$1,157,445
CATERING	611710	$1,037,327	$1,037,327
CLASSES	611710	$584,191	$584,191
RESTAURANT REVENUE	611710	$569,304	$569,304

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$345,733	TotalRevenueColumnAmt
Related Or Exempt Func Income	$345,733	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,370,205	TotalProgramServiceRevenueAmt
Fundraising Gross Income	$63,200	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$7,549	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,651	TotalRevenueColumnAmt
Exclusion	$55,651	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	611710	BusinessCd
Total Revenue Column	$74,373	TotalRevenueColumnAmt
Exclusion	$74,373	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$74,373	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,510,679	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,370,205	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$130,024	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,430,063	TotalAmt
Program Services	$2,164,943	ProgramServicesAmt
Management And General	$254,185	ManagementAndGeneralAmt
Fundraising	$10,935	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$159,844	TotalAmt
Program Services	$142,405	ProgramServicesAmt
Management And General	$16,720	ManagementAndGeneralAmt
Fundraising	$719	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$588,603	TotalAmt
Program Services	$524,386	ProgramServicesAmt
Management And General	$61,568	ManagementAndGeneralAmt
Fundraising	$2,649	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$340,216	TotalAmt
Program Services	$303,098	ProgramServicesAmt
Management And General	$35,587	ManagementAndGeneralAmt
Fundraising	$1,531	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$174,178	TotalAmt
Management And General	$174,178	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,700	TotalAmt
Management And General	$25,700	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$581,045	TotalAmt
Program Services	$190,477	ProgramServicesAmt
Management And General	$390,395	ManagementAndGeneralAmt
Fundraising	$173	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$36,250	TotalAmt
Program Services	$36,250	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$72,060	TotalAmt
Program Services	$60,779	ProgramServicesAmt
Management And General	$6,990	ManagementAndGeneralAmt
Fundraising	$4,291	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$557,476	TotalAmt
Program Services	$538,044	ProgramServicesAmt
Management And General	$19,239	ManagementAndGeneralAmt
Fundraising	$193	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,895	TotalAmt
Program Services	$13,373	ProgramServicesAmt
Management And General	$445	ManagementAndGeneralAmt
Fundraising	$77	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$28,963	TotalAmt
Program Services	$26,179	ProgramServicesAmt
Management And General	$2,720	ManagementAndGeneralAmt
Fundraising	$64	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$370,080	TotalAmt
Program Services	$370,080	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$439,178	TotalAmt
Program Services	$413,266	ProgramServicesAmt
Management And General	$25,736	ManagementAndGeneralAmt
Fundraising	$176	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$101,626	TotalAmt
Program Services	$90,325	ProgramServicesAmt
Management And General	$10,244	ManagementAndGeneralAmt
Fundraising	$1,057	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
COST OF GOODS SOLD	$1,116,733	$1,116,733
REPAIRS & MAINTENANCE	$79,425	$74,739	$4,654	$32
LICENSE & FEES	$74,548	$74,548	$0
EQUIPMENT RENTAL	$65,285	$48,546	$11,249	$5,490

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$92,202	TotalAmt
Program Services	$91,262	ProgramServicesAmt
Management And General	$217	ManagementAndGeneralAmt
Fundraising	$723	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,347,370	TotalAmt
Program Services	$6,279,433	ProgramServicesAmt
Management And General	$1,039,827	ManagementAndGeneralAmt
Fundraising	$28,110	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,061,121	BOYAmt
EOY	$1,998,059	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,544	BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$424,764	BOYAmt
EOY	$539,884	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$274,982	BOYAmt
EOY	$180,839	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$3,244	BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$134,260	BOYAmt
EOY	$106,198	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$96,812	BOYAmt
EOY	$70,124	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,996,099	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,492,734	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,884,666	BOYAmt
EOY	$4,503,365	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,410	BOYAmt
EOY	$13,327	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$720	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$6,903,523	BOYAmt
EOY	$7,411,796	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$930,911	BOYAmt
EOY	$633,385	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$121,021	BOYAmt
EOY	$31,068	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$6,605,848	BOYAmt
EOY	$5,870,041	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,657,780	BOYAmt
EOY	$6,534,494	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$754,257	BOYAmt
EOY	$877,302	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$754,257	BOYAmt
EOY	$877,302	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,903,523	BOYAmt
EOY	$7,411,796	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$2,163,309	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$355,884	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$175,866	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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 Minus4 Years	$129,482	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$11,062	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$71,233	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$52,773	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,554	CurrentTaxYearAmt
Total	$266,104	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,228,258	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,643,531	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,044,027	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,221,577	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,370,205	CurrentTaxYearAmt
Total	$43,507,598	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,357,740	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,654,593	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,115,260	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,274,350	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,371,759	CurrentTaxYearAmt
Total	$43,773,702	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	$43,773,702	PublicSupportTotal509Amt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$22	CurrentTaxYearMinus3YearsAmt
Total	$22	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$22	CurrentTaxYearMinus3YearsAmt
Total	$22	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$61,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$101,484	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$184,393	CurrentTaxYearMinus1YearAmt
Current Tax Year	$74,373	CurrentTaxYearAmt
Total	$421,895	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$9,357,740	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,716,260	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,216,744	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,458,743	CurrentTaxYearMinus1YearAmt
Current Tax Year	$9,446,132	CurrentTaxYearAmt
Total	$44,195,619	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99050	PublicSupportCY509Pct
Public Support PY509	0.99230	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$268,543	OtherCostOrOtherBasisAmt
Book Value	$268,543	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,960,649	OtherCostOrOtherBasisAmt
Depreciation	$1,729,582	DepreciationAmt
Book Value	$3,231,067	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,808,098	OtherCostOrOtherBasisAmt
Depreciation	$2,086,755	DepreciationAmt
Book Value	$721,343	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,771,166	OtherCostOrOtherBasisAmt
Depreciation	$1,500,455	DepreciationAmt
Book Value	$270,711	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$187,643	OtherCostOrOtherBasisAmt
Depreciation	$175,942	DepreciationAmt
Book Value	$11,701	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,503,365	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,509,332	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$9,509,332	RevenueSubtotalAmt
Other Revenues Not Included	$1,347	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,347	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,510,679	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,521,892	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$7,521,892	ExpensesSubtotalAmt
Other Expenses Not Included	-$174,522	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	-$174,522	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,347,370	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, AT ANY GIVEN TIME, IF THERE WAS INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FUND'S TAX-EXEMPT PURPOSE, THE ORGANIZATION COULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	DECREASE IN REVENUE TO MATCH DIRECT FUNDRAISING EXPENSES WITH REVENUES. -7,549. RECLASSIFICATION OF DEFERRED SCHOLARSHIP REVENUE TO MATCH CASH CONTRIBUTIONS 8,896.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON EXPANSION PROJECT (SEE SCHEDULE O FOR FURTHER DESCRIPTION) -166,973. DECREASE IN EXPENSES TO MATCH DIRECT FUNDRAISING EXPENSES WITH REVENUES. -7,549.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	SPECIAL EVENT	Event1Nm
Gross Receipts Event1	$63,200	GrossReceiptsEvent1Amt
Gross Revenue Event1	$63,200	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$7,549	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$63,200	GrossReceiptsTotalAmt
Gross Revenue Total Events	$63,200	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$7,549	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$7,549	DirectExpenseSummaryEventsAmt
Net Income Summary	$55,651	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (1)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (1)	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	CHRIS FAVA	PersonNm
Title	FORMER CHIEF EXECUTIVE OFFICER	TitleTxt
Base Compensation Filing Org	$247,500	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$2,810	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$250,310	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 4A	FormAndLineReferenceDesc
Explanation	FAVA, CHRISTOPHER $247,500 MONDARES, JAIME $49,500	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	GEOCONDA ARGUELLO-KLINE, J.T. THOMAS, AND JIM BONAVENTURE ARE EMPLOYED BY THE CULINARY WORKERS UNION LOCAL 226.
FORM 990, PART VI, SECTION A, LINE 3	NAME OF COMPANY: SME CONSULTING LLC SERVICES PROVIDED: INTERIM EXECUTIVE SERVICES FOR THE ROLES OF CEO AND CFO/COO.
FORM 990, PART VI, SECTION B, LINE 11B	THE COMPLETED 990 WAS DISTRIBUTED TO THE TRUSTEES SUBSEQUENT TO AN INTERNAL REVIEW BY MANAGEMENT.
FORM 990, PART VI, SECTION B, LINE 12	THERE IS NO WRITTEN CONFLICT OF INTEREST POLICY. HOWEVER, THE ORGANIZATION IS SUBJECT TO ERISA. UNDER ERISA, THE TRUSTEES OF THE ORGANIZATION HAVE A FIDUCIARY DUTY TO DISCHARGE THEIR DUTIES PRUDENTLY AND SOLELY IN THE INTERESTS OF THE PLAN PARTICIPANTS AND BENEFICIARIES. IN ADDITION, THERE IS A FORMAL PROCEDURE FOR PROCESSING COMPLAINTS.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION FOR THE CEO AND THE CFO WAS SET BY THE COMPENSATION COMMITTEE. COMPARATIVE ANALYSIS WAS PERFORMED AND WAS PRESENTED AND DELIBERATED BY THE BOARD PRIOR TO SETTING COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE OFFICES OF THE ORGANIZATION.
FORM 990, PART XI, LINE 9:	THE REFERENCED LOSS IS THE SUBJECT OF A CURRENT INVESTIGATION AND POSSIBLE LITIGATION. THE TRUSTEES CONTINUE TO INVESTIGATE AND WILL PURSUE ALL APPROPRIATE MEANS TO ADDRESS THE SITUATION. -166,973. DIFFERENCE RELATED TO RECLASSIFICATION OF DEFERRED SCHOLARSHIP REVENUE TO MATCH CASH CONTRIBUTIONS -8,893.