2026-02-13T17:03:44+00:00 2025-03-31 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-04-01 262447984 MENT LTD MENT 6465197093 16 EAST 40TH STREET 5TH FL NEW YORK NY 10016 YOUNG YUN EXECUTIVE DIRECTOR/SECRETARY 2026-02-13 true CHRISTINA PATTEN P01972759 2128858000 2026-02-13 2024 2025-03-06 01:10:19Z YOUNG YUN 16 EAST 40TH STREET 5TH FL NEW YORK NY 10016 3020602 false X WWW.MENTORBKB.ORG X 2008 DE AIMS TO EDUCATE, TRAIN AND INSPIRE EXCELLENCE IN YOUNG CULINARY PROFESSIONALS AND CHAMPIONS THE DIVERSITY AND CREATIVITY OF THE TRADITIONS AND QUALITY OF CUISINE IN AMERICA. 5 5 10 10 0 2292227 2847162 0 0 5554 26177 -125686 -480990 2172095 2392349 184227 99016 0 0 587910 1169676 0 0 342927 785013 1659421 1557150 2928113 614945 -535764 1162573 664600 334288 381933 828285 282667 SEE SCHEDULE O false false 2083061 0 0 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. 128041 89016 0 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. 10000 10000 0 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. 2221102 true true false false false false false false false false true false false false false true true false false false false false false false true false false true true true false false false false false false false false false true true false false false false false false false false false true 29 0 true 10 true false false false false false true true false false false false false false X 5 5 false false false false false false false true true false false false true true true true true true true false false false CA CO CT DE DC FL GA AL HI IL KS KY ME AK MD MA MI MN MS MO NH NJ NM NY NC ND OH OK OR PA AZ RI SC TN UT VA AR WA WV WI X YOUNG YUN 6465197111 16 EAST 40TH ST 5TH FL NEW YORK NY 10016 DANIEL BOULUD CHAIRMAN 3.0 0.0 X X 0 0 0 JEROME BOCUSE EXECUTIVE VICE PRESIDENT 3.0 0.0 X X 0 0 0 THOMAS KELLER PRESIDENT 5.0 0.0 X X 0 0 0 DR TIM RYAN BOARD DIRECTOR 5.0 0.0 X 0 0 0 EDMONDO SCHWARTZ BOARD DIRECTOR 3.0 0.0 X 0 0 0 BRIAN DIAMOND TREASURER 3.0 0.0 X 0 0 0 DAVID HARDIE CHIEF EXECUTIVE OFFICER AS OF FEB 2025 40.0 0.0 X 0 0 0 GAVIN KAYSEN TEAM USA PRESIDENT 5.0 0.0 X 0 0 0 SEAN R WEISSBART GENERAL COUNSEL 5.0 0.0 X 0 0 0 YOUNG YUN EXECUTIVE DIRECTOR/SECRETARY 50.0 0.0 X 233100 0 13986 JAIMIE CHEW DIRECTOR, COMMUNICATIONS & EVENTS 40.0 0.0 X 106907 0 16036 STEFANI DE PALMA TEAM USA HEAD CHEF 40.0 0.0 X 142042 0 0 482049 0 30022 3 false true false CRUCIAL DETAIL LLC 3421 W POTOMAC AVENUE CHICAGO IL 60651 PRODUCTION 273288 ARTIFACTUAL 274 S CEDAR BROOK ROAD BOULDER CO 80304 MEDIA 175000 2 8500 646024 2192638 217581 2847162 0 0 0 0 0 12859 0 0 12859 0 0 74670 61352 13318 0 13318 0 0 13318 84746 646024 565316 -480570 0 -480570 1165 1585 -420 0 0 -420 0 0 0 0 0 2392349 0 0 -454813 10000 10000 89016 89016 0 0 373332 217701 58179 97452 619234 361093 96502 161639 25213 14703 3929 6581 151897 88575 23672 39650 18238 0 18238 0 75320 0 75320 0 94177 68612 25565 0 201415 201415 0 0 131292 94761 16231 20300 49575 16525 16525 16525 5792 0 5792 0 13958 0 13958 0 15602 13262 1560 780 8613 0 8613 0 TRAINING 895290 895290 0 0 MISCELLANEOUS EXPENSE 111949 111949 0 0 COMPETITION 38200 38200 0 0 0 0 0 0 2928113 2221102 364084 342927 315966 178963 621110 47585 1573 1573 0 0 0 0 16753 28864 12708 12708 894328 720115 9490 174213 184973 220694 0 0 0 0 1162573 664600 245288 301933 89000 80000 0 0 0 0 334288 381933 X 754679 117855 73606 164812 828285 282667 1162573 664600 -535764 -9854 0 X false true true false X 660598 1240563 1264757 2292227 2847162 8305307 0 0 660598 1240563 1264757 2292227 2847162 8305307 1426712 6878595 2265 4154 6706 2704 12859 28688 0 0 108874 0 0 108874 0 0 10000 0 0 10000 8452869 19031 0.81376 0.8414 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 10000.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 10000.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 432890 426333 6557 443679 280417 163262 17759 13365 4394 174213 0 X 2384080 -9854 1585 -8269 2392349 0 0 2392349 2929698 1585 1585 2928113 0 0 2928113 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MENT IS INCORPORATED IN THE STATE OF NEW YORK AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME IS REQUIRED. GAAP REQUIRES THAT AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH THE TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. MENT DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. MENT HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, MENT HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHEN IT IS REQUIRED. MENT IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 1585 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 1585 SCOTTSDALE 265946 217536 48410 0 34302 81570 GRANT GALA 261040 211648 49392 89627 15432 84384 3 203784 216840 -13056 153424 1760 104817 730770 646024 84746 243051 51494 270771 565316 -480570 true SOUTHERN SMOKE FOUNDATION 1302 WAUGH DRIVE 970 HOUSTON TX 77019 812423050 501(C)(3) 10000 GRANT FOR HURRICANE HELENE 1 0 EDUCATION GRANTS 17 89016 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds EACH GRANTEE IS REQUIRED TO KEEP PROPER RECORDS OF HOW THE FUNDS ARE DISTRIBUTED AND USED. THESE RECORDS ARE AVAILABLE TO US FOR REVIEW. X X X false false false false false false false true false YOUNG YUN EXECUTIVE DIRECTOR/SECRETARY 178850 0 54250 0 0 0 13986 0 0 0 247086 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments BONUS WAS PAID BASED ON THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND WAS APPROVED BY THE BOARD. BONUSES WERE TAXABLE AND REPORTED ON THE INDIVIDUAL'S 2024 FORM W-2S, AND INCLUDED ON SCHEDULE J, PART II IN COLUMN B (II). JBI LLB COMPANY OWNED BY EXECUTIVE VICE PRESIDENT 115114 REIMBURSEMENTS FOR TRAVEL EXPENSES false THE DINEX GROUP COMPANY OWNED BY CHAIRMAN 97995 REIMBURSEMENTS FOR COMPETITION EXPENSES false THE FRENCH LAUNDRY RESTAURANT COMPANY OWNED BY PRESIDENT 42920 REIMBURSEMENTS FOR EVENTS false X 23712 Other 1 30022 Market value 38 75284 Other - ESTIMATED COST X EQUIPMENTS 2 63371 Other - ESTIMATED COST X EXPERIENCES 11 18692 Other - ESTIMATED COST X JEWELRY 1 6500 Other - ESTIMATED COST 0 false true false Schedule M, Part I COLUMN (B): EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS THE NUMERICAL DATA IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. Form 990, Part III, Line 1 ORGANIZATION'S MISSION MENT IS A 501(C)(3) NONPROFIT THAT AIMS TO EDUCATE, TRAIN AND INSPIRE EXCELLENCE IN YOUNG CULINARY PROFESSIONALS AND CHAMPIONS THE DIVERSITY AND CREATIVITY OF THE TRADITIONS AND QUALITY OF CUISINE IN AMERICA. MENT IS LED BY FOUNDERS CHEFS DANIEL BOULUD, THOMAS KELLER AND JeRME BOCUSE, AS WELL AS AN ESTEEMED CULINARY COUNCIL OF OVER SIXTY RENOWNED CHEFS. EDUCATIONAL GRANTS AND INTERNSHIP OPPORTUNITIES ARE OFFERED TO CULINARY PROFESSIONALS THROUGH THE MENT CONTINUING EDUCATION GRANT PROGRAM, WHICH HAS AWARDED ALMOST $2.0 MILLION IN GRANTS SINCE 2014 TO YOUNG CHEFS ALL ACROSS THE U.S. THE YOUNG CHEF AND COMMIS COMPETITION SERIES OFFER YET ANOTHER OPPORTUNITY FOR THEM TO FURTHER THEIR CAREERS. ADDITIONALLY, THE ORGANIZATION ESTABLISHED THE MENT GIVING FUND TO HELP SUPPORT THOSE WHO ARE THE BACKBONE OF THE RESTAURANT PROFESSION IN TIMES OF CRISIS. MENT IS ALSO RESPONSIBLE FOR RECRUITING, TRAINING, AND FUNDING THE PROMISING YOUNG AMERICAN CHEFS WHO REPRESENT TEAM USA IN THE PRESTIGIOUS BIENNIAL BOCUSE D COMPETITION, HELD IN LYON, FRANCE. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR FOR REVIEW AND THEN SHARED WITH THE FINANCE COMMITTEE TO REVIEW. FINANCE COMMITTEE CONSISTS OF BOOKKEEPER, EXECUTIVE DIRECTOR, TREASURER AND ONE BOARD OF DIRECTOR. ONCE APPROVED BY THE FINANCE COMMITTEE, IT IS SHARED WITH THE FULL BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy ANY CONFLICT OF INTEREST IS SHARED AND COMMUNICATED AND IF ANY DECISIONS NEEDS TO BE MADE, THE RELATED PARTY WOULD NOT PARTICIPATE IN THE DECISION MAKING. THE POLICY CIRCULATED ANNUALLY TO ALL BOARD MEMBERS AND KEY EMPLOYEES. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE BOARD DETERMINES AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION USING FORM 990 OF OTHER ORGANIZATIONS THAT THE BOARD IS FAMILIAR WITH. THEN THE DECISIONS ARE COMMUNICATED TO THE EXECUTIVE DIRECTOR. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.