National Restaurant Association

Legal name: National Restaurant Association Military Foundation

Nonprofit profile at a glance

EIN
320376712
IRS 990 coverage
2013–2015
Official website data refreshed
Sep 2026
Forms available
Form 990 2015
Location
Washington, DC, USA
Phone
2023315900
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$306,064
Expenses
$410,925
Assets
$102,297
Liabilities
$23,348

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Dawn M Sweeney (Director and President)

Highest reported compensation

  • Dawn M Sweeney (Director and President): $3,488,253 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The National Restaurant Association's mission is to serve our industry and impact its success by strengthening operations, mitigating risk, developing talent, advancing and protecting business vitality through national, state and local advocacy, and driving knowledge and collaboration. The National Restaurant Association's mission is to 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. Learn More. Our 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. Strengthen Operations, Mitigate Risk, and Develop Talent.

What it reported doing in 2015

The NRAMF provides educational opportunities for members of the United States Armed Forces serving in hospitality assignments and provides assistance to those members of the United States Armed Forces who have an interest in pursuing career opportunities in the hospitality industry upon their departure from military service. The NRAMF is the philanthropic foundation of the National Restaurant Association and exists to enhance the restaurant industry's service to public.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 71
  • Accountability: 76
  • Sustainability: 11
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 78.5%; rating input score 79
  • Fundraising efficiency: $978.91 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -34.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 283.4%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -31.3% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 100% of revenue deployed · 78.5% of spending went to programs
  • Governance: 6 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $3.5M · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2013 to 2015
  • Contacts: How to reach this organization
  • Related organizations: 2 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.