Nonprofit · EIN 23-7304997
A C F MICHIGAN CHEF DE CUISINE ASSOCIATION
Tax-exempt · ROYAL OAK, MI 48068
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $48,900 | $38,305 | $10,595 | $65,987 | $0 | $65,987 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,500
- Membership dues
- $11,157
- Program service revenue
- $26,749
- Investment income
- $4,332
- Net income from fundraising events
- $5,162
Expenses
- Compensation of officers, directors and key employees
- $0
- Printing, publications and postage
- $2,799
- Other expenses
- $35,506
Balance sheet and other
- Total assets, start of year
- $55,392
- Total assets, end of year
- $65,987
- Total liabilities, end of year
- $0
- Net assets, end of year
- $65,987
- Cash, savings and investments
- $65,987
- Gross receipts
- $135,288
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES KOKENYESDI | CHAIRMAN OF THE BOARD | 3 | $0 |
| JIM CHURCH | PRESIDENT | 3 | $0 |
| FRANK R TURCHAN | FIRST VICE PRESIDENT | 3 | $0 |
| MELISSA B TRIMMER | SECOND VICE PRESIDENT | 3 | $0 |
| KARA TERREAULT-TRIPLETT | SECOND VICE PRESIDENT | 3 | $0 |
| JULIE C SELONKE | TREASURER | 3 | $0 |
| JOSUHA R MEEKER | SECRETARY | 1 | $0 |
| KURT A KWIATKOWSKI | SECOND VICE PRESIDENT | 1 | $0 |
| GERNIL FRANKLIN | TRUSTEE;SCHOLARSHIP CHAIR | 1 | $0 |
| JOHN T PIAZZA | TRUSTEE;APPRENTICESHIP CHAIR | 1 | $0 |
| JOHN J MILLER | TRUSTEE;MEMBER CHAIR | 1 | $0 |
| MILOS CIHELKA | CHAIRMAN EMERITUS | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 56, ROYAL OAK, MI 48068-0056
- Mailing address (990-N for 2024)
- 3434 Chene St 7197, Detroit MI 48207
- Principal officer (990-N for 2024)
- James Kokenyesdi, 3434 Chene St 7197, Detroit MI 48207
- Signed the 990-EZ
- JULIE C SELONKE, TREASURER
- Phone
- (248) 982-4603
- Website
- https://mccachef.org
- Return prepared by
- PFEFFER HANNIFORD & PALKA CPA'S PC
Mission
THE PRIMARY EXEMPT PURPOSE OF THE ACF MICHIGAN DE CUISINE, INC. IN CONJUNCTION WITH ITS SISTER ORGANIZATION, THE MICHIGAN CULINARY ASSOCIATION, INC. (MCA) EIN: 38-3394685, IS THROUGH EDUCATION TO ENCOURAGE AND MAINTAIN HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE PURPOSE WAS SERVED IN 2017 THROUGH THE FOLLOWING:A. THE MICHIGAN CHEFS DE CUISINE, INC. MET ITS PROGRAM SERVICE ACCOMPLISHMENTS PRIMARILY THROUGH ITS MONTHLY MEMBERSHIP MEETING. EACH MONTHLY MEETING FEATURED A COOKING DEMONSTRATION OR GUEST SPEAKER TO INTRODUCE NEW OR IMPROVED IDEAS AND TECHNIQUES OR GENERAL INFORMATION REGARDING PRODUCT AVAILABILITY AND PREPARATION TO THE GENERAL MEMBERSHIP.B. IN ITS EFFORT TO KEEP ITS MEMBERSHIP INFORMED OF ACTIVITIES AND TO PROVIDE A WRITTEN EDUCATIONAL FORUM, TEN MONTHS EACH YEAR THE MCA PRODUCES AND DISTRIBUTES A NEWSLETTER, THE MICHIGAN CHEFS, WHICH IS MAILED TO ALL MEMBERS.
Program accomplishments
- SCHOLARSHIPS. THE ACF MICHIGAN CHEFS DE CUISINE, INC. HAS AWARDED SCHOLARSHIPS IN PAST YEARS BUT NONE IN THE CURRENT YEAR. IN ORDER TO QUALIFY FOR SCHOLARSHIP CONSIDERATION, CANDIDATES HAD TO BE CURRENT FULL-TIME STUDENTS IN MICHIGAN POST-SECONDARY SCHOOLS OR PARTICIPANTS IN THE PLANNED APPRENTICESHIP PROGRAM. A PANEL OF PROFESSIONAL CHEFS RANKED THE ANONYMOUS APPLICANTS BY MERIT, SELECTING RECIPIENTS BY EVALUATING THEM ACCORDING TO YEARS OF EXPERIENCE IN THE FIELD, GRADE POINT AVERAGE, NUMBER OF YEARS IN SCHOOL, EXTRACURRICULAR ACTIVITIES, AND THEIR ANSWERS TO ESSAY QUESTIONS. SCHOLARSHIP FUNDS MAY BE APPLIED TO BOOKS AND TUITION AT ANY MICHIGAN POST-SECONDARY SCHOOL THAT OFFERS A HOSPITALITY OR CULINARY ARTS PROGRAM. ACF MICHIGAN CHEFS DE CUISINE, INC. PLANS TO DO THIS IN FUTURE YEARS.
- APPRENTICESHIPS. IN RECOGNITION OF THE NEED FOR SKILLED "COOK CRAFT" WORKERS IN THE FOOD SERVICE INDUSTRY, THROUGH ITS SISTER ORGANIZATION, MICHIGAN CULINARY ASSOCIATION, INC., THE MCA IS PROGRAM ADMINISTRATOR FOR A U.S. DEPARTMENT OF LABOR APPROVED APPRENTICESHIP PROGRAM WHICH PROVIDES FORMAL TRAINING ACCORDING TO NATIONALLY RECOGNIZED STANDARDS IN THE PREPARATION AND SERVICE OF FOOD AND BEVERAGES. THE TRAININGS SUCCESS AND STUDENT PROGRESS ARE BASED ON 6,000 HOURS OF ON THE JOB TRAINING UNDER A SUPERVISING CHEF, TRAINING THROUGH COMPETENCY BASED WORK OBJECTIVES, AND THE COMPLETION OF STANDARDIZED EDUCATIONAL OBJECTIVES IN THEORY-RELATED COURSES AT A POST-SECONDARY INSTITUTION.IT IS THE INTENT OF THE MCA TO PROVIDE, THROUGH SYSTEMATIC TRAINING, FOR THE DEVELOPMENT OF COMPETENT, FULLY SKILLED WORKERS AND TO ASSURE OPPORTUNITIES WITHOUT REGARD TO THEIR SEX, RACE, COLOR, NATIONAL ORIGIN, OR RELIGION, AND THAT ALL ASPECTS OF THE TRAINING PROGRAM WILL BE CONDUCTED IN A NONDISCRIMINATORY MANNER. UPON COMPLETION OF THE PROGRAM APPRENTICE CHEFS ARE GRANTED CERTIFICATION BY THE MICHIGAN CULINARY FEDERATION AS CERTIFIED COOKS. THERE ARE ALSO SIX/SEVEN ADDITIONAL CERTIFICATIONS AVAILABLE TO BE EARNED FROM THE NATIONAL ORGANIZATION. THIS ACTIVITY FURTHERS OUR EXEMPT PURPOSE BECAUSE, THROUGH THE EDUCATIONAL PROCESS, IT DIRECTLY MEETS OUR GOALS OF ENCOURAGING AND MAINTAINING HIGH TECHNICAL CULINARY ARTS STANDARDS IN THE PREPARATION AND SERVICE OF FOOD BEVERAGES.COSTS FOR THE PROGRAM INCLUDE REGISTERING APPRENTICES WITH THE AMERICAN CULINARY FEDERATION EDUCATIONAL INSTITUTE, PAYMENT OF INSPECTORS WHO VISIT APPRENTICES ON THE JOB, PUBLICATION NOTICES OF THE AVAILABILITY OF APPRENTICESHIPS (INCLUDING NON-DISCRIMINATION POLICY STATEMENTS), APPRENTICE TESTS AND DIPLOMAS FOR GRADUATES.
- SALONS & CULINARY COMPETITIONS. IN COLLABORATION WITH THE AMERICAN CULINARY FEDERATION, THE ORGANIZATION PARTICIPATES IN A CULINARY COMPETITION WHICH PROVIDES PARTICIPANTS AN OPPORTUNITY TO MEASURE THEIR SKILLS AND RECEIVE RECOGNITION, AND POSSIBLY ENHANCED OPPORTUNITIES FOR THE LEVEL OF SKILLS DEMONSTRATED. A TYPICAL SALON MIGHT FEATURE THE FOLLOWING:1. HIGH SCHOOL/COLLEGE SKILLS - CONTESTANTS PARTICIPATE IN A SKILLS COMPETITION INCLUDING VEGETABLE CUTTING AND MEAT, FISH AND POULTRY FABRICATION.2. COLLEGE/CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A ONE-HOUR COMPETITION WITH EACH PERSON COMPLETING TWO PORTIONS OF ONE MAIN COURSE, SALAD, PASTA OR PASTRY.3. PROFESSIONAL CONTEMPORARY COMPETITION - CONTESTANTS PARTICIPATE IN A COMPETITION SIMILAR TO THE COLLEGE/CONTEMPORARY COMPETITION BUT WITH PROFESSIONAL COOKING EXPECTATIONS AND JUDGING.grants $3,944
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 23-7304997
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1999
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J20)
- Assets (IRS master file)
- $65,987
- Income (IRS master file)
- $135,288
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $48,900 | $38,305 | $65,987 | XML |
| 990-N for 2024 Officer: James Kokenyesdi | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: James Kokenyesdi | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: John Piazza | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2009 Officer: Randall Smith | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7304997).
Questions about A C F MICHIGAN CHEF DE CUISINE ASSOCIATION
- What is the EIN of A C F MICHIGAN CHEF DE CUISINE ASSOCIATION?
- The employer identification number (EIN) of A C F MICHIGAN CHEF DE CUISINE ASSOCIATION is 23-7304997.
- Is A C F MICHIGAN CHEF DE CUISINE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1999.
- Are donations to A C F MICHIGAN CHEF DE CUISINE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does A C F MICHIGAN CHEF DE CUISINE ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of A C F MICHIGAN CHEF DE CUISINE ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did A C F MICHIGAN CHEF DE CUISINE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of A C F MICHIGAN CHEF DE CUISINE ASSOCIATION?
- The 990-N for 2024 names James Kokenyesdi.
- Who are the officers and directors of A C F MICHIGAN CHEF DE CUISINE ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does A C F MICHIGAN CHEF DE CUISINE ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $48,900, expenses of $38,305 and total assets of $65,987 at year end.
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