Ment or Ltd EIN 26-2447984

Ment or Ltd

EIN  26-2447984 Public charity (501(c)(3)) New York, NY
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 9/2/26 · see original filing: IRS
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Size
$1–10M
What they do
Trains and inspires young culinary professionals, celebrating America's diverse food traditions and quality.
Leadership
Young Yun · Executive Director/Secretary · $233K
Money in and out
$2.4M revenue, $2.9M expenses
Bottom line
76% program efficiency

Trains and inspires young culinary professionals, celebrating America's diverse food traditions and quality. For fiscal year 2025 it reported $2.4M in revenue, $2.9M in expenses, and $283K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$2.9M
Pt IX · Ln 25
Net assets
$283K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$536K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.12 Fundraising $0.12
Program efficiency
76%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
2.0mo
months of highly liquid reserves at operating expense rate▼ -79% vs prior filing year
Surplus margin
-22%
revenue over expenses, this year▼ -179% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$2.4M
FY2025▲ +10%
Expenses
$2.9M
FY2025▲ +88%
Total assets
$665K
FY2025▼ -43%
Total liabilities
$382K
FY2025▲ +14%
Total revenue
$2.4M
Pt VIII · Ln 12
Total expenses
$2.9M
Pt IX · Ln 25
Net assets
$283K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$536K
Total assetsPt X · Ln 16$665K
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $2.2M of program spending, described in the organization's own filed words · FY2024.
01

Team USA Training

Funding provided to effectively train team usa as they prepare to represent our country at the most recognized and competitive culinary event called the bocuse d. Funding is used for all aspects of training from equipment and supplies to ingredients and travel.

$2.1Mprogram expense
02

Grant Program

Funds used to provide young culinary professionals with fully paid internships ("stages") at restaurants around the world to further their education and ongoing training.

$128Kprogram expense
03

Giving Fund Grants

Issued to restaurants and other public charities for disaster relief and assistance with employee relief efforts related to covid, natural disasters or devastation.

$10Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CMent or Ltd
EINHdr · item D26-2447984
Principal addressHdr · item CNew York, NY
WebsiteHdr · item Jwww.mentorbkb.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A25)
Ruling yearIRS BMFApr 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director/Secretary
$233,100Pt VII · Sec A
Team USA Head Chef
$142,042Pt VII · Sec A
Director, Communications & Events
$106,907Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Team USA President
$0Pt VII · Sec A

Young Yun’s $233K as Executive Director/Secretary is at the 91st percentile of top reported officer pay among 3916 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Young Yun$233,100$158,846
Young Yun$201,000$159,800
Stefani De Palma$142,042
Jaimie Chew$106,907

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$2.8M · 119%
Investment income$26K · 1%
Contributions & grants119%$2.8M
Investment income1%$26K
Total revenueLn 12$2.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.12 Fundraising $0.12
Program services76%$2.2M
Management & general12%$364K
Fundraising12%$343K
Total functional expensesLn 25$2.9M

Balance Sheet

Part X · end of year
CashLn 1$227K
Total assetsLn 16$665K
Total liabilitiesLn 26$382K
Total net assetsLn 32$283K
Months of cash on handcomputed0.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $447K · Operating expenses (Pt IX) $2.9M · Less non-cash grants $218K · Cash operating expenses/yr $2.7M
2.0 months
Where the money goes
Program services
Program services $2.2M · Total expenses $2.9M
76%
Management & General
Management & general $364K · Total expenses $2.9M
12%
Fundraising
Fundraising $343K · Total expenses $2.9M
12%
Cost to raise $1
Fundraising expense (3-yr avg) $254K · Solicited contributions (3-yr avg) $2.1M
$0.12 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $2.8M · Total revenue $2.4M
119%
Government reliance
Government grants — · Total revenue $2.4M
Earned-income share
Program service revenue $0 · Total revenue $2.4M
0%
Investment reliance
Investment income $26K · Total revenue $2.4M
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $2.9M
0%
Growth & trend
Revenue growth (YoY)
This year $2.4M · Prior year $2.2M
+10%
Revenue CAGR
FY2020 $560K · FY2024 $2.4M
+44%
Net-asset trend (YoY)
End of year $283K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $2.4M · Expenses $2.9M
-22%
Liabilities-to-Assets
Total liabilities — · Total assets $665K
Net-asset ratio
Net assets $283K · Total assets $665K
43%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $221K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $665K
33%
People & payroll
Highest Reported Total Compensation
Individual Young Yun · Reported title EXECUTIVE DIRECTOR/SECRETARY · Highest reported compensation $233K · Total expenses $2.9M
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.2M · Total expenses $2.9M
40%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 12%
Fundraising cost ratio 12%
Revenue growth 10%
Legal fee ratio 1%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 39 grants · $677K · 2020–2024
Unitemized GrantFY2024$89,016
Southern Smoke FoundationTX · FY2024$10,000
Unitemized GrantFY2023$164,227
Unitemized GrantFY2022$68,845
Lee Initiative INCKY · FY2021$20,000
Alex Yoon Restaurant Group LLCFY2021$10,000
State Bird ProvisionsFY2021$10,000
Spicer RosendaleFY2021$10,000
Streetbird Newark LLCFY2020$10,000
Stone's Food INCFY2020$10,000
St Hospitality GroupFY2020$10,000
Sidney Street CafeFY2020$10,000
Sc Restaurant Ventures LLCFY2020$10,000
Rose's Luxury GroupFY2020$10,000
Rosendale CollectiveFY2020$10,000
Republique LLCFY2020$10,000
See all 39 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$2.4M revenue · viewing · ⤓ 990 PDF
FY2024$2.2M revenue · ⤓ 990 PDF
FY2023$1.4M revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$560K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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