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        <ManagementAndGeneralAmt>18941</ManagementAndGeneralAmt>
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      <FeesForServicesLobbyingGrp>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <EOYAmt>21123</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>39076</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <EquipmentGrp>
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        <DepreciationAmt>187120</DepreciationAmt>
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      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BARBARA MAGRO</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
        <BaseCompensationFilingOrgAmt>166370</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>166370</TotalCompensationFilingOrgAmt>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>SAM WILENSKY</PersonNm>
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        <RelationshipDescriptionTxt>CHAIR BUSINESS</RelationshipDescriptionTxt>
        <TransactionAmt>91666</TransactionAmt>
        <TransactionDesc>BRANDING/MARKETING</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
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        <RelationshipDescriptionTxt>EXEC DIR BUSINES</RelationshipDescriptionTxt>
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        <TransactionDesc>CONVENTION PLANNING &amp; ADM</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>RYAN MAGRO</PersonNm>
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        <RelationshipDescriptionTxt>RELATIVE OF E.D.</RelationshipDescriptionTxt>
        <TransactionAmt>10100</TransactionAmt>
        <TransactionDesc>CONVENTION SET-UP</TransactionDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule L, Part V Supplemental Information</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION PAYS TWO BOARD MEMBERS' BUSINESSES FOR BRANDING, MARKETING, CONVENTION PLANNING AND ADMINISTRATION. IT ALSO PAYS A RELATIVE OF A BOARD MEMBER FOR ASSISTANCE SETTING UP THE CONVENTIONS. ALL ARE ISSUED A 1099 AND ARE LISTED IN THE 990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS MADE UP OF FRANCHISEES WHO ELECT 5 OF THE 10 ELECTED MEMBERS OF THE BOARD OF DIRECTORS EVERY TWO YEARS. THERE ARE TWO MEMBERS AT LARGE TO THE BOARD OF DIRECTORS WHOM ARE APPOINTED. THUS, THE BOARD OF DIRECTORS IS MADE UP OF 12 MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER OF THE ORGANIZATION REVIEWS AND SIGNS THE 990 EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 CAN BE OBTAINED BY CONTACTING THE OFFICE OF THE DENNY'S FRANCHISEE ASSOCIATION.</ExplanationTxt>
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</Return>