Nonprofit · EIN 36-1525480
NATIONAL RESTAURANT ASSOCIATION
Tax-exempt · WASHINGTON, DC 20036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $116,506,047 | $125,735,632 | -$9,229,585 | $200,580,613 | $50,079,055 | $150,501,558 |
| December 31, 2023 | 990 | $112,585,728 | $116,721,582 | -$4,135,854 | $206,935,101 | $50,691,156 | $156,243,945 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,258,380
- Program service revenue
- $4,805,042
- Investment income
- $6,200,057
- Royalties
- $8,909,230
- Net rental income
- $271,965
- Net gain from sales of assets
- $1,337,388
- Net income from fundraising events
- $284,091
- Net income from sales of inventory
- $90,777,282
- Other revenue
- $100,242,568
Expenses
- Grants and similar amounts paid
- $2,750,219
- Compensation of officers, directors and key employees
- $13,074,389
- Other salaries and wages
- $27,939,791
- Salaries, compensation and benefits (total)
- $58,991,837
- Professional fundraising fees
- $0
- Legal fees
- $452,277
- Accounting fees
- $148,955
- Occupancy
- $4,098,453
- Travel
- $2,159,847
- Depreciation
- $6,283,746
Balance sheet and other
- Total assets, start of year
- $206,935,101
- Total assets, end of year
- $200,580,613
- Total liabilities, end of year
- $50,079,055
- Net assets, end of year
- $150,501,558
- Land, buildings and equipment
- $48,430,416
- Publicly traded securities
- $114,115,060
- Net assets without donor restrictions
- $141,046,799
- Net assets with donor restrictions
- $9,454,759
- Gross unrelated business income
- $1,256,542
- Gross receipts
- $168,543,179
- Employees
- 389
- Volunteers
- 70
- Year formed
- 1939
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Michelle L Korsmo | President & CEO Officer | 30 | $2,556,642 | $1,301,039 |
| Sean Kennedy | EVP, Policy & Government Affairs Key employee | 40 | $1,460,779 | $576,040 |
| Marvin F Irby | CAO (until 6/15/24) Officer | 30 | $962,747 | $669,930 |
| Sherman L Brown | EVP, Business Services Key employee | 40 | $953,685 | $426,359 |
| Chris Rodgers | EVP, General Counsel & Corp. Sec. Key employee | 40 | $885,489 | $383,040 |
| Tia E Mattson | EVP, Enterprise Mktg. (until 9/21/24) Key employee | 40 | $686,271 | $214,099 |
| Kevin A Steele | Chief Info. Officer (until 9/21/24) Key employee | 40 | $703,774 | $180,729 |
| Eric Ellis | CFO Officer | 30 | $467,334 | $107,922 |
| Dionne Harris | SVP, People & Culture Key employee | 40 | $451,237 | $87,273 |
| Angelo Amador | SVP, Legal Advocacy & Reg. Counsel Highest-paid employee | 8 | $367,794 | $101,870 |
| Hudson Riehle | SVP, Research & Knowledge Highest-paid employee | 40 | $389,365 | $72,487 |
| Daniel Roehl | VP, Federal Government Affairs Highest-paid employee | 40 | $347,464 | $99,274 |
| Matthew Walker | VP, Government Affairs Highest-paid employee | 40 | $345,735 | $98,619 |
| Ngocdung Vu | SVP, Mmbr./Strat. Dev. (until 3/9/24) Highest-paid employee | 40 | $399,829 | $19,255 |
| Jeffrey Lobdell | Chair Trustee or director, Officer | 5 | $0 | $0 |
69 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Schneider | Vice Chair Trustee or director, Officer | 5 | $0 |
| Michael Axiotis | Treasurer Trustee or director, Officer | 5 | $0 |
| Scott Redler | Immediate Past Chair Trustee or director | 2 | $0 |
| Madelyn Alfano | Director Trustee or director | 2 | $0 |
| Anthony Anton | Director Trustee or director | 2 | $0 |
| Theodore J Balestreri | Director Trustee or director | 2 | $0 |
| Theodore Balestreri II | Director Trustee or director | 2 | $0 |
| Shaun Beard | Director, Ex-Officio Trustee or director | 2 | $0 |
| Archna Malhotra Becker | Director Trustee or director | 2 | $0 |
| Dagmar Boggs | Director Trustee or director | 2 | $0 |
| Ralph O Brennan | Director Trustee or director | 2 | $0 |
| Mark Bucher | Director Trustee or director | 2 | $0 |
| Blanca R Cabrera | Director Trustee or director | 2 | $0 |
| Brian E Casey | Director Trustee or director | 2 | $0 |
| Ashley Coneff | Director Trustee or director | 2 | $0 |
| Gregory B Cook | Director Trustee or director | 2 | $0 |
| Jeanne Cretella | Director Trustee or director | 2 | $0 |
| John Cywinski | Director Trustee or director | 2 | $0 |
| Steve Danon | Director Trustee or director | 2 | $0 |
| Horace G Dawson | Director Trustee or director | 2 | $0 |
| Tiffany Derry | Director Trustee or director | 2 | $0 |
| Carol B Dover | Director Trustee or director | 2 | $0 |
| Joseph Essa | Director Trustee or director | 2 | $0 |
| Anne Fink | Director Trustee or director | 2 | $0 |
| Greg Flynn | Director Trustee or director | 2 | $0 |
| James Fripp | Director - Ex-Officio Trustee or director | 2 | $0 |
| Michael Gonda | Director Trustee or director | 2 | $0 |
| German F Gonzalez Bernal | Director Trustee or director | 2 | $0 |
| Amanda Grimmer | Director Trustee or director | 2 | $0 |
| Victoria Gutierrez | Director Trustee or director | 2 | $0 |
| James Harris | Director Trustee or director | 2 | $0 |
| GJ Hart | Director Trustee or director | 2 | $0 |
| Philip J Hickey Jr | Director Trustee or director | 2 | $0 |
| John Horne | Director Trustee or director | 2 | $0 |
| Matthew Johnson | Director Trustee or director | 2 | $0 |
| Steven L Johnson | Director Trustee or director | 2 | $0 |
| Joseph J Kadow | Director Trustee or director | 2 | $0 |
| Simon Kim | Director Trustee or director | 2 | $0 |
| William Kitsilis | Director Trustee or director | 2 | $0 |
| Cathie Koch | Director Trustee or director | 2 | $0 |
| William D Kohl | Director, Ex-Officio Trustee or director | 2 | $0 |
| Camille J Lee-Johnson | Director Trustee or director | 2 | $0 |
| Rosalyn Mallet | Director Trustee or director | 2 | $0 |
| Dick E Marriott | Director Trustee or director | 2 | $0 |
| Juan E Martinez | Director Trustee or director | 2 | $0 |
| Debabrata Mazumdar | Director Trustee or director | 2 | $0 |
| Jett Mehta | Director Trustee or director | 2 | $0 |
| Perry Miele | Director Trustee or director | 2 | $0 |
| Adam Mills | Director Trustee or director | 2 | $0 |
| Lynn Minges | Director Trustee or director | 2 | $0 |
| Amber Moshakos | Director Trustee or director | 2 | $0 |
| Heather Leed Neary | Director Trustee or director | 2 | $0 |
| Aileen V Reilly | Director Trustee or director | 2 | $0 |
| Sonia Q Riggs | Director Trustee or director | 2 | $0 |
| Melvin Rodrigue | Director Trustee or director | 2 | $0 |
| Dan Rowe | Director Trustee or director | 2 | $0 |
| Sam Sanchez | Director Trustee or director | 2 | $0 |
| Christopher Savvides | Director Trustee or director | 2 | $0 |
| Laurie Schalow | Director Trustee or director | 2 | $0 |
| Peter Sclafani | Director Trustee or director | 2 | $0 |
| Grace Shea | Director Trustee or director | 2 | $0 |
| Kevin R Spratt | Director Trustee or director | 2 | $0 |
| Jay Stieber | Director Trustee or director | 2 | $0 |
| Joshua Kevin Alexander Suggs | Director Trustee or director | 2 | $0 |
| John D Tallichet | Director Trustee or director | 2 | $0 |
| Xavier Teixido | Director Trustee or director | 2 | $0 |
| Lance Trenary | Director Trustee or director | 2 | $0 |
| Regynald G Washington | Director Trustee or director | 2 | $0 |
| Christopher Wiken | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 77 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Michelle L Korsmo | President & CEO Officer | 30 | $2,089,625 | $981,725 |
| Sean Kennedy | EVP, Policy & Government Affairs Key employee | 40 | $1,226,699 | $687,055 |
| Marvin F Irby | CAO Officer | 30 | $1,206,668 | $654,977 |
| Sherman L Brown | EVP, Business Services Key employee | 40 | $1,008,909 | $490,834 |
| Chris Rodgers | EVP, General Counsel & Corp. Sec. Key employee | 40 | $862,683 | $459,715 |
| Kevin A Steele | Chief Information Officer Key employee | 40 | $543,246 | $316,960 |
| Tia E Mattson | EVP, Enterprise Marketing Key employee | 40 | $533,833 | $322,559 |
| Eric Ellis | CFO Officer | 30 | $550,775 | $170,356 |
| Dionne Harris | SVP, People & Culture Key employee | 40 | $396,076 | $124,851 |
| Ngocdung Vu | SVP, Membership & Strat. Dev. Highest-paid employee | 40 | $354,571 | $151,040 |
| Hudson Riehle | SVP, Research & Knowledge Highest-paid employee | 40 | $378,216 | $99,158 |
| Angelo Amador | SVP, Legal Advocacy & Reg. Counsel Highest-paid employee | 8 | $353,456 | $112,869 |
| Daniel Roehl | VP, Federal Government Affiairs Highest-paid employee | 40 | $332,291 | $106,832 |
| Matthew Walker | VP, Government Affairs Highest-paid employee | 40 | $333,443 | $104,457 |
| Scott Redler | Chair Trustee or director, Officer | 5 | $0 | $0 |
| Jeffrey Lobdell | Vice Chair Trustee or director, Officer | 5 | $0 | $0 |
| Richard Schneider | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Lance Trenary | Immediate Past Chair Trustee or director | 2 | $0 | $0 |
| Anthony Anton | Director Trustee or director | 2 | $0 | $0 |
| Michael Axiotis | Director Trustee or director | 2 | $0 | $0 |
| Theodore J Balestreri | Director Trustee or director | 2 | $0 | $0 |
| Theodore Balestreri II | Director Trustee or director | 2 | $0 | $0 |
| Shaun Beard | Director, Ex-Officio Trustee or director | 2 | $0 | $0 |
| Archna Becker | Director Trustee or director | 2 | $0 | $0 |
| Ralph O Brennan | Director Trustee or director | 2 | $0 | $0 |
| Mark Bucher | Director Trustee or director | 2 | $0 | $0 |
| Blanca R Cabrera | Director Trustee or director | 2 | $0 | $0 |
| Brian E Casey | Director Trustee or director | 2 | $0 | $0 |
| Ashley Coneff | Director Trustee or director | 2 | $0 | $0 |
| Gregory B Cook | Director Trustee or director | 2 | $0 | $0 |
| Jeanne Cretella | Director Trustee or director | 2 | $0 | $0 |
| John Cywwinski | Director Trustee or director | 2 | $0 | $0 |
| Steve Danon | Director Trustee or director | 2 | $0 | $0 |
| Horace G Dawson | Director Trustee or director | 2 | $0 | $0 |
| Tiffany Derry | Director Trustee or director | 2 | $0 | $0 |
| Carol B Dover | Director Trustee or director | 2 | $0 | $0 |
| Joseph Essa | Director Trustee or director | 2 | $0 | $0 |
| Anne Fink | Director Trustee or director | 2 | $0 | $0 |
| James Fripp | Director - Ex-Officio Trustee or director | 2 | $0 | $0 |
| German F Gonzalez | Director Trustee or director | 2 | $0 | $0 |
| Amanda Grimmer | Director Trustee or director | 2 | $0 | $0 |
| James Harris | Director Trustee or director | 2 | $0 | $0 |
| Philip J Hickey | Director Trustee or director | 2 | $0 | $0 |
| Matthew Johnson | Director Trustee or director | 2 | $0 | $0 |
| Steven L Johnson | Director Trustee or director | 2 | $0 | $0 |
| Joseph J Kadow | Director Trustee or director | 2 | $0 | $0 |
| Scott Kammerer | Director Trustee or director | 2 | $0 | $0 |
| Michael S Kaufman | Director Trustee or director | 2 | $0 | $0 |
| Simon Kim | Director Trustee or director | 2 | $0 | $0 |
| Cathie Koch | Director Trustee or director | 2 | $0 | $0 |
| Camille J Lee-Johnson | Director Trustee or director | 2 | $0 | $0 |
| Rosalyn Mallet | Director Trustee or director | 2 | $0 | $0 |
| Dick E Marriott | Director Trustee or director | 2 | $0 | $0 |
| Juan E Martinez | Director Trustee or director | 2 | $0 | $0 |
| Debabrata Mazumdar | Director Trustee or director | 2 | $0 | $0 |
| Jett Mehta | Director Trustee or director | 2 | $0 | $0 |
| Perry Miele | Director Trustee or director | 2 | $0 | $0 |
| Adam Mills | Director Trustee or director | 2 | $0 | $0 |
| Lynn Minges | Director Trustee or director | 2 | $0 | $0 |
| Heather Leed Neary | Director Trustee or director | 2 | $0 | $0 |
| Dana Query | Director Trustee or director | 2 | $0 | $0 |
| Aileen V Reilly | Director Trustee or director | 2 | $0 | $0 |
| Sonia Q Riggs | Director Trustee or director | 2 | $0 | $0 |
| Melvin Rodrigue | Director Trustee or director | 2 | $0 | $0 |
| Dan Rowe | Director Trustee or director | 2 | $0 | $0 |
| Christopher Savvides | Director Trustee or director | 2 | $0 | $0 |
| Laurie Schalow | Director Trustee or director | 2 | $0 | $0 |
| Peter Sclafani | Director Trustee or director | 2 | $0 | $0 |
| Grace Shea | Director Trustee or director | 2 | $0 | $0 |
| Kevin R Spratt | Director Trustee or director | 2 | $0 | $0 |
| Jay Stieber | Director Trustee or director | 2 | $0 | $0 |
| Joshua Kevin Alexander Suggs | Director Trustee or director | 2 | $0 | $0 |
| John D Tallichet | Director Trustee or director | 2 | $0 | $0 |
| Xavier Teixido | Director Trustee or director | 2 | $0 | $0 |
| Kent J Walrack | Director Trustee or director | 2 | $0 | $0 |
| Regynald G Washington | Director Trustee or director | 2 | $0 | $0 |
| Christopher Wiken | Director Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2055 L ST NW STE 700, WASHINGTON, DC 20036-4985
- In care of
- % LESLIE OHNSTEIN
- Principal officer (990 for 2024)
- Michelle L Korsmo, 2055 L Street NW 700, Washington, DC 200364957
- Signed the 990
- Michelle L Korsmo, President & CEO
- Phone
- (202) 331-5900
- Website
- www.restaurant.org
- Return prepared by
- RSM US LLP
Mission
To serve our industry and impact its success, we: strengthen operations, mitigate risk and develop talent; advance and protect business vitality through national, state and local advocacy; and drive knowledge and collaboration.
Program accomplishments
- Food safety training and other educational programs including ServSafe, which is the industry standard for training employees in safe food handling. During 2024, NRA tested 826,611 foodservice managers in ServSafe programs and issued a total of 687,074 certifications.
- Government Relations and Communications: The NRA monitors both Federal and State government and legislation for changes in their policies as they relate to the restaurant industry. Depending on the specific issue, the NRA, along with the State Restaurant Associations, develops an appropriate position and response to the specific issue and works with government agencies/organizations to achieve the best possible outcome for the industry. The NRA maintains and distributes publications on various matters that affect the industry.
- Support of tradeshows: The 2024 National Restaurant Association Show attracted over 58,000 atendees from all over the United States and around the world, covering over 723,000 square feet, showcasing manufacturers and suppliers from across the foodservice industry.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-1525480
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $200,580,613
- Income (IRS master file)
- $168,543,179
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $116,506,047 | $125,735,632 | $200,580,613 | XML |
| 990 | December 2023 | $112,585,728 | $116,721,582 | $206,935,101 | XML |
| 990 | December 2022 | $97,254,330 | $108,729,682 | $208,742,142 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-1525480).
Questions about NATIONAL RESTAURANT ASSOCIATION
- What is the EIN of NATIONAL RESTAURANT ASSOCIATION?
- The employer identification number (EIN) of NATIONAL RESTAURANT ASSOCIATION is 36-1525480.
- Is NATIONAL RESTAURANT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1943.
- Are donations to NATIONAL RESTAURANT ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL RESTAURANT ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NATIONAL RESTAURANT ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NATIONAL RESTAURANT ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NATIONAL RESTAURANT ASSOCIATION?
- The 990 for the year ended December 31, 2024 names Michelle L Korsmo.
- Who are the officers and directors of NATIONAL RESTAURANT ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 84 people; 14 received compensation from the organization, the highest $2,556,642 (Michelle L Korsmo, President & CEO).
- How much revenue does NATIONAL RESTAURANT ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $116,506,047, expenses of $125,735,632 and total assets of $200,580,613 at year end.
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