2018-11-15T15:44:07-06:00 2017-12-31 430765316 RUBINBROWN LLP 7881 W CHARLESTON BLVD SUITE 250 LAS VEGAS NV 89117 990 2017-01-01 880298779 SOUTHERN NEVADA JOINT MANAGEMENT CULINARY & BARTENDERS TRAINING FUND SOUT 7029242100 710 WEST LAKE MEAD BLVD N LAS VEGAS NV 89030 TERRY GREENWALD BOARD SECRETARY/TRUSTEE 7029242100 2018-11-15 1 ANNETTE CARRO CPA P01309345 7025797000 12.189.89.18 2018-11-15 13:36:46 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0232D7FD294947E07FEECC28BE7CC3D23C15260A 2017 2019-02-21 02:37:17Z CULINARY ACADEMY OF LAS VEGAS TERRY GREENWALD 710 WEST LAKE MEAD BLVD N LAS VEGAS NV 89030 9518228 0 X WWW.THECULINARYACADEMY.ORG X 1993 NV PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION. 10 10 241 0 0 0 65819 10450 8221575 9370205 1500 0 257153 130024 8546047 9510679 0 0 0 0 4715194 3518726 0 0 28110 3743122 3828644 8458316 7347370 87731 2163309 6903523 7411796 7657780 6534494 -754257 877302 PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION. 0 0 6279433 9370205 PROVIDES TRAINING IN THE SKILLS REQUIRED FOR EMPLOYMENT IN CLASSIFICATIONS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT WITH A CULINARY UNION AND A BARTENDERS UNION. 6279433 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 241 1 0 0 0 0 0 0 0 0 X 10 10 1 1 0 0 0 0 0 1 1 0 0 1 0 0 1 1 1 0 X FRANCISCO CERVANTES 7029242117 710 WEST LAKE MEAD BLVD NORTH LAS VEGAS NV 89030 X D TAYLOR TRUSTEE 1.00 X 0 0 0 GEOCONDA ARGUELLO-KLINE TRUSTEE 1.00 X 0 0 0 MICHELLE DITONDO TRUSTEE 1.00 X 0 0 0 TERRY GREENWALD SECRETARY/TRUSTEE 1.00 X 0 0 0 JT THOMAS TRUSTEE 1.00 X 0 0 0 JIM BONAVENTURE TRUSTEE 1.00 X 0 0 0 DAVID HOENEMEYER CHAIRMAN/TRUSTEE 1.00 X 0 0 0 CARLOS CASTRO TRUSTEE 1.00 X 0 0 0 PAUL PACE TRUSTEE 1.00 X 0 0 0 TROY MITCHUM TRUSTEE 1.00 X 0 0 0 CHRIS FAVA FORMER CHIEF EXECUTIVE OFFICER 40.00 X 247500 0 2810 247500 0 2810 1 1 1 0 SME CONSULTING 8945 RUSSELL RD SUITE 170 LAS VEGAS NV 89148 MANAGEMENT SERVICES 469200 BROWNSTEIN HYATT FARBER SCHRECK 100 N CITY PARKWAY SUITE 1600 LAS VEGAS NV 89106 TRUST ATTORNEY 274303 2 10450 450 10450 EMPLOYER CONTRIBUTIONS 611710 5676205 5676205 CONCESSION REVENUE 611710 1157445 1157445 CATERING 611710 1037327 1037327 CLASSES 611710 584191 584191 RESTAURANT REVENUE 611710 569304 569304 345733 345733 9370205 63200 7549 55651 55651 MISCELLANEOUS 611710 74373 74373 74373 9510679 9370205 0 130024 2430063 2164943 254185 10935 159844 142405 16720 719 588603 524386 61568 2649 340216 303098 35587 1531 174178 174178 25700 25700 581045 190477 390395 173 36250 36250 72060 60779 6990 4291 557476 538044 19239 193 13895 13373 445 77 28963 26179 2720 64 370080 370080 439178 413266 25736 176 101626 90325 10244 1057 COST OF GOODS SOLD 1116733 1116733 REPAIRS & MAINTENANCE 79425 74739 4654 32 LICENSE & FEES 74548 74548 0 EQUIPMENT RENTAL 65285 48546 11249 5490 92202 91262 217 723 7347370 6279433 1039827 28110 1061121 1998059 5544 424764 539884 274982 180839 3244 134260 106198 96812 70124 9996099 5492734 4884666 4503365 17410 13327 720 6903523 7411796 930911 633385 121021 31068 6605848 5870041 7657780 6534494 X -754257 877302 -754257 877302 6903523 7411796 X 2163309 -355884 -175866 X 0 1 X 0 0 X 129482 11062 71233 52773 1554 266104 9228258 8643531 8044027 8221577 9370205 43507598 9357740 8654593 8115260 8274350 9371759 43773702 0 0 0 43773702 22 22 22 22 61645 101484 184393 74373 421895 9357740 8716260 8216744 8458743 9446132 44195619 0.99050 0.99230 0.00000 X 268543 268543 4960649 1729582 3231067 2808098 2086755 721343 1771166 1500455 270711 187643 175942 11701 4503365 X 9509332 0 9509332 1347 1347 9510679 7521892 0 7521892 -174522 -174522 7347370 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. SPECIAL EVENT 63200 63200 7549 63200 63200 7549 7549 55651 X 1 0 0 0 0 0 0 1 0 CHRIS FAVA FORMER CHIEF EXECUTIVE OFFICER 247500 0 0 0 0 0 0 0 2810 0 250310 0 0 0 PART I, LINE 4A FAVA, CHRISTOPHER $247,500 MONDARES, JAIME $49,500 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.