2023-11-08T14:44:43-06:00 2022-12-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-01-01 814099133 Restaurant Law Center REST 2023315913 2055 L Street NW Suite 700 Washington DC 20036 Eric Ellis CFO 2023315913 2023-11-07 1 Eric Ellis 999009999 0 Rebekuh Eley P01247672 3126343400 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Angelo Amador 2055 L Street NW Suite 700 Washington DC 20036 736444 0 X www.restaurantlawcenter.org X 2016 DC To enhance the restaurant industry's legal advocacy capabilities to provide protection and enhancement for the industry, including fighting overregulation at the federal, state and local level, while promoting pro-business laws and regulations that allow restaurants to continue growing, creating jobs and contributing to a robust American economy. 10 10 0 10 0 0 581000 725500 7675 10944 0 0 0 0 588675 736444 10000 2500 0 0 0 0 0 0 0 578276 765705 588276 768205 399 -31761 299729 230485 228776 191293 70953 39192 X To enhance the restaurant industry's legal advocacy capabilities to provide protection and advancement for the industry, including fighting overregulation at the federal, state and local level, while promoting pro-business laws and regulations that allow restaurants to continue growing, creating jobs and contributing to a robust American economy. 0 0 Partaking in cases which the Organization believes will best advance the policy interest of the entire restaurant industry. 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 14 0 1 0 0 0 0 0 1 1 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X Jill Noble 3126515778 233 S Wacker Dr Suite 3600 Chicago IL 60606 Chappell Phillips Chair 5.00 0.00 X X 0 0 0 Lisa Gressel Treasurer 5.00 0.00 X X 0 0 0 Jay Stieber Secretary 5.00 4.00 X X 0 0 0 Scott Catlett Director 2.00 0.00 X 0 0 0 Horace Dawson Director 2.00 4.00 X 0 0 0 Michael Feinman Director 2.00 0.00 X 0 0 0 Dan Fuller Director 2.00 0.00 X 0 0 0 Jill Granat Director 2.00 0.00 X 0 0 0 Michael Kaplan Director 2.00 0.00 X 0 0 0 Roger Theodoredis Director 2.00 0.00 X 0 0 0 Michelle Korsmo President & CEO beginning 05/01 1.00 39.00 X 0 918617 534219 Marvin F Irby President & CEO until 05/01, CAO 1.00 39.00 X 0 1361384 700584 Eric Ellis CFO 1.00 39.00 X 0 375368 263231 Angelo Amador Executive Director 32.00 8.00 X 0 333659 100949 0 2989028 1598983 0 0 1 0 0 250000 475500 725500 Legal Summit 611430 10944 10944 10944 736444 10944 0 0 2500 591131 22718 4113 49882 40892 56969 768205 74465 207454 155000 0 15701 23031 54563 0 299729 230485 138776 126175 90000 50000 0 15118 228776 191293 X 70953 39192 70953 39192 299729 230485 -31761 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 Due to Related Parties 15118 15118 X Part X, Line 2: Accounting standards address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and certain of its affiliates and various positions related to the potential sources of unrelated business taxable income (UBTI). For the reporting periods presented in these consolidated financial statements, there is no impact as a result of this standard as the Organization has no significant uncertain tax positions. The Organization files certain information and income tax returns in the U.S. federal jurisdiction and various other states. The Organization is exempt from federal and state income taxes; however, income from certain activities not directly related to their exempt purposes is subject to taxation as unrelated business income, net of related expenses. Excise taxes are also incurred on certain levels of compensation. Net operating loss carryforwards, if any, may be utilized to offset related future taxable income; deferred tax assets are fully reserved by a valuation reserve, if realized is not certain. 0 0 0 Marvin F Irby President & CEO until 05/01, CAO 0 839631 0 474875 0 46878 0 677951 0 22633 0 2061968 0 478875 Michelle Korsmo President & CEO beginning 05/01 0 873009 0 0 0 45608 0 505922 0 28297 0 1452836 0 0 Eric Ellis CFO 0 315185 0 38809 0 21374 0 216897 0 46334 0 638599 0 38809 Angelo Amador Executive Director 0 273001 0 36000 0 24658 0 55539 0 45410 0 434608 0 36000 Part I, Line 3 The Compensation Committee of National Restaurant Association, a related organization, reviews and approves the compensation of the Chief Executive Officer, and direct reports. An outside consultant is used to provide comparable data for similarly qualified person in functionally situated organizations for consideration. Contemporaneous documentation of these decisions regarding the compensation are prepared and maintained. Form 990, Part VI, Section A, line 6 The Restaurant Law Center is organized as a corporation with non-voting members established by the board. Eligibility is restricted to Restaurant members in good standing with the National Restaurant Association and/or affiliated state restaurant Associations. Eligibility for Law Firm Membership is open to those with an interest in the restaurant industry. The Board may further establish the rights (other than the right to vote), privileges, and qualifications of membership, not inconsistent with any provision of the Bylaws or applicable law. Form 990, Part VI, Section A, line 7a The Board elects the officers except that 20% of the directors may be appointed by the President of the National Restaurant Association. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by the governing body which includes the Chairman, Treasurer, and the Executive Director. The 2022 Form 990 was distributed to and reviewed by the entire governing body prior to filing. Form 990, Part VI, Section B, line 12c Officers and Directors are required to disclose conflicts of interest annually to the Chair of the Board of Directors. For each interest disclosed to the Chair, the Chair will determine whether to: (a) take no action; (b) assure full disclosure to the Board of Directors and other individuals covered by this policy; (c) ask the person to recuse from participation in related discussion or decisions; (d) ask the person to resign from the position, or, if the person refuses to resign; become subject to possible removal in accordance with removal procedures in the bylaws. The Executive Director of the Restaurant Law Center monitors proposed or ongoing transactions for conflicts of interest and discloses them to the Chair in order to deal with potential or actual conflicts, whether discovered before or after the transaction has occurred. 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 for the same period of disclosure set forth in IRC Section 6104(d). National Restaurant Association 2055 L Street NW Suite 700 Washington DC 20036 361525480 Lead Restaurant Industry IL 501(c)(6) N/A 0 National Restaurant Association Educational Foundation 2055 L Street NW Suite 700 Washington DC 20036 366103388 See Part VII IL 501(c)(3) Line 12a, I NRA 1 Multicultural Foodservice and Hospitality Alliance 1144 Narragansett Blvd Cranston RI 02905 364120950 Support Restaurant Industry RI 501(c)(3) Line 10 NRA 1 NRA Political Action Committee 2055 L Street NW Suite 700 Washington DC 20036 521220888 Lobbying for NRA IL 527 N/A 0 National Restaurant Association Services LLC 233 S Wacker Dr Suite 3600 Chicago IL 60606 273152775 Marketing services IL N/A C 1 NRAS India Private Limited Asha House 28 Suren Road Mumbai IN 400093 Marketing services IN NRA C 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 National Restaurant Association C 250000 FMV National Restaurant Association P 51946 Cash Part II - Primary Activity for NRAEF Enhancing the industry's service through career development and community engagement efforts.