Iowa Restaurant Association

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Trade Association to educate and support members in the service industry.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$153K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $6K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$153K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $105K in investments, Pt X · Ln 11–13
Fine: 0.1 months of spending in cash, plus $105K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$50K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 20 voting members
Looks good: 19 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$922K
+8% vs prior year
Spent
$921K
To programs
100%
Net assets
$148K
By yearFY2020–FY2025
Revenue
$922K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$640K
FY2021$803K
FY2022$784K
FY2023$780K
FY2024$852K
FY2025$922K
Expenses
$921K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$616K
FY2021$689K
FY2022$832K
FY2023$878K
FY2024$878K
FY2025$921K
Net assets
$148K
FY2025▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$224K
FY2021$349K
FY2022$274K
FY2023$187K
FY2024$151K
FY2025$148K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1947.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $921K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $153K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$153,401Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jessica Dunker$153,401$153,889$149,038$144,231$118,830$111,303

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.

See Iowa Restaurant Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates and supports members in the service industry.

Questions for Iowa Restaurant Association

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Provided by the organization

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1 program · $9K · in their own filed words · FY2025
01

Educate and support businesses in the restaurant industry.

$9Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$22K
Grants paid · 6 grants · $116K · 2020–2025

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$922K
Ln 12
Fees for servicesLn 2g$730K
Gifts and grantsLn 1h$176K
Investment incomeLn 3$16K
Money outPt IX
$921K
Ln 25
Programscol B$921K
Owns and owesPt X
$148K
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$197K
LiabilitiesLn 26$50K
PeoplePt VI, VII
22
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$176K
Fees for servicesLn 2g$730K
Investment incomeLn 3$16K
Gains on assetsLn 7$12K
Total revenueLn 12$922K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
InvestmentsLn 11–13$105K
Land, buildings, equipmentLn 10c$40K
Total assetsLn 16$197K
LiabilitiesLn 26$50K
Net assetsLn 32$148K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$28K$11K
InvestmentsLn 11–13$97K$105K
Land, buildings, equipmentLn 10c$45K$40K
Total assetsLn 16$206K$197K
LiabilitiesLn 26$55K$50K
Net assetsLn 32$151K$148K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Pay of current officers, directors and key staffLn 5$153K$153K
Other salaries and wagesLn 7$185K$185K
Pension plan contributionsLn 8$7K$7K
Other employee benefitsLn 9$15K$15K
Payroll taxesLn 10$26K$26K
Accounting feesLn 11c$18K$18K
Lobbying feesLn 11d$42K$42K
Investment management feesLn 11f$3K$3K
Office expensesLn 13$44K$44K
OccupancyLn 16$58K$58K
TravelLn 17$19K$19K
Conferences, conventions and meetingsLn 19$76K$76K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$214K$214K
All other expensesLn 24e$36K$36K
Total functional expensesLn 25$921K$921K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $922K$921K$652$148K 990 PDF
FY2024 $852K$878K−$26K$151K 990 PDF
FY2023 $780K$878K−$98K$187K 990 PDF
FY2022 $784K$832K−$48K$274K 990 PDF
FY2021 $803K$689K$114K$349K 990 PDF
FY2020 $640K$616K$24K$224K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $921,673 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $155,244$176,136
I-9 Program service revenuePrior year $670,800$729,964
I-10 Investment incomePrior year $26,008$15,573
I-11 Other revenue$0
I-12 Total revenuePrior year $852,052$921,673
I-13 Grants and similar amounts paidPrior year $40,000$10,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $419,158$385,506
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $418,931$525,515
I-18 Total expensesPrior year $878,089$921,021
I-19 Revenue less expensesPrior year −$26,037$652
Part VI · Governance 19 of 20 board members independent, 4 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members19
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $921,673 across 6 lines filed
Lines not itemized here account for $61,266 of total revenue; see the IRS return.
VIII-1b Membership dues$176,136
VIII-1h Total contributions, gifts and grants$176,136
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $668,698$668,698
VIII-3 Investment incomeRelated to mission $3,961$3,961
VIII-7 Net gain or loss on sales of assetsRelated to mission $11,612$11,612
VIII-12 Total revenueRelated to mission $745,537$921,673
Part IX · Statement of functional expenses $921,021 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-5 Pay of current officers, directors and key staffPrograms $153,401$153,401
IX-7 Other salaries and wagesPrograms $184,526$184,526
IX-8 Pension plan contributionsPrograms $6,700$6,700
IX-9 Other employee benefitsPrograms $14,979$14,979
IX-10 Payroll taxesPrograms $25,900$25,900
IX-11c Accounting feesPrograms $18,160$18,160
IX-11d Lobbying feesPrograms $42,036$42,036
IX-11f Investment management feesPrograms $3,127$3,127
IX-13 Office expensesPrograms $43,881$43,881
IX-16 OccupancyPrograms $57,559$57,559
IX-17 TravelPrograms $18,956$18,956
IX-19 Conferences, conventions and meetingsPrograms $76,315$76,315
IX-20 InterestPrograms $1,624$1,624
IX-22 Depreciation, depletion and amortizationPrograms $4,694$4,694
IX-23 InsurancePrograms $9,187$9,187
IX-24 Other expenses (24a–d)Programs $214,431$214,431
IX-24e All other expensesPrograms $35,545$35,545
IX-25 Total functional expensesPrograms $921,021 · Management $0 · Fundraising $0$921,021
Part X · Balance sheet $197,272 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $27,677$10,774
X-4 Accounts receivableStart of year $36,677$41,486
X-10c Land, buildings and equipment, netStart of year $44,571$39,878
X-11 Publicly traded securitiesStart of year $97,136$105,134
X-16 Total assetsStart of year $206,061$197,272
X-17 Accounts payable and accrued expensesStart of year $8,299$7,915
X-19 Deferred revenueStart of year $26,258$21,791
X-25 Other liabilitiesStart of year $20,142$20,000
X-26 Total liabilitiesStart of year $54,699$49,706
X-27 Net assets without donor restrictionsStart of year $151,362$147,566
X-32 Total net assets or fund balancesStart of year $151,362$147,566
X-33 Total liabilities and net assetsStart of year $206,061$197,272
Part XI · Reconciliation of net assets $147,566 net assets at year end
XI-1 Total revenue$921,673
XI-2 Total expenses$921,021
XI-3 Revenue less expenses$652
XI-4 Net assets at start of year$151,362
XI-5 Net unrealized gains (losses) on investments−$4,448
XI-10 Net assets at end of year$147,566

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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