Illinois Restaurant Association

Nonprofit profile at a glance

EIN
360904760
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Chicago, IL, USA
Phone
3127874000
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,765,748
Expenses
$3,693,686
Assets
$5,562,809
Liabilities
$1,440,955

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

39 people listed

Executive titles in this filing

  • SAM TOIA (PRESIDENT & CEO)
  • JEAN SCHMID (VICE PRESIDENT OF FINANCE & ADMINISTRATION)

Highest reported compensation

  • SAM TOIA (PRESIDENT & CEO): $439,535 total reported compensation
  • MARY KAY BONOMA (CHIEF OPERATING OFFICER): $382,848 total reported compensation
  • JEAN SCHMID (VICE PRESIDENT OF FINANCE & ADMINISTRATION): $210,670 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Founded in 1914, the Illinois restaurant association is a non-profit organization dedicated to promoting, protecting, educating and improving the restaurant industry in Illinois.

What it reported doing in 2025

The association partners with the cook county small business source to provide no-cost, one-on-one business advising services. Through this business advising program, experienced advisors work hand-in-hand with local small business owners to provide ongoing coaching and support to address business needs.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.9%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 36.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 34 of 34 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $440K · 39 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $114K reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 49 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.