Nonprofit · EIN 86-0894161
DENNYS FRANCHISEE ASSOCIATION
Tax-exempt · HENDERSONVLLE, TN 37075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,572,301 | $2,490,097 | $82,204 | $1,950,878 | $103,868 | $1,847,010 |
| December 31, 2024 | 990 | $2,624,700 | $2,585,624 | $39,076 | $1,911,468 | $146,662 | $1,764,806 |
| December 31, 2023 | 990 | $2,556,643 | $2,383,888 | $172,755 | $1,840,586 | $114,856 | $1,725,730 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $579,685
- Membership dues
- $449,685
- Program service revenue
- $2,000,638
- Investment income
- $5,291
- Other revenue
- -$13,313
Expenses
- Grants and similar amounts paid
- $50,000
- Compensation of officers, directors and key employees
- $255,255
- Salaries, compensation and benefits (total)
- $255,255
- Professional fundraising fees
- $0
- Legal fees
- $60,505
- Accounting fees
- $20,823
- Travel
- $601,646
- Program services (functional)
- $2,263,232
- Management and general (functional)
- $226,865
Balance sheet and other
- Total assets, start of year
- $1,911,468
- Total assets, end of year
- $1,950,878
- Total liabilities, end of year
- $103,868
- Net assets, end of year
- $1,847,010
- Gross unrelated business income
- -$17,561
- Gross receipts
- $2,572,301
- Employees
- 0
- Year formed
- 1997
- State of legal domicile
- FL
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA MAGRO | Executive Dir. Trustee or director, Officer | 40 | $163,590 |
| SAM WILENSKY | Chairman Trustee or director, Officer | 40 | $91,665 |
| KEVIN COVENEY | BOARD MEMBER Trustee or director | 1 | $0 |
| MOHAMMED HAQUE | ASSISTANT SECTY Trustee or director | 1 | $0 |
| CLYDE RUCKER | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMES WAINWRIGHT | Vice Chairman Trustee or director, Officer | 1 | $0 |
| MEDHAT BECHAY | Secretary Trustee or director | 1 | $0 |
| BOBBY NAICKER | BOARD MEMBER Trustee or director | 1 | $0 |
| EMAD MASAIH | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN METZ | BOARD MEMBER Trustee or director | 1 | $0 |
| FRANK RIVERA | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID BESHAY | Treasurer Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BARBARA MAGRO | Executive Dir. Officer | 40 | $166,370 |
| SAM WILENSKY | Chairman Trustee or director, Officer | 40 | $91,666 |
| KEVIN COVENEY | Director Trustee or director | 1 | $0 |
| DAWN LAFREEDA | Treasurer Trustee or director, Officer | 1 | $0 |
| EMAD MASAIH | Director Trustee or director | 1 | $0 |
| GLENN BEATTIE | Secretary Trustee or director, Officer | 1 | $0 |
| FRANK RIVERA | Trustee Trustee or director | 1 | $0 |
| DAVID BESHAY | Director Trustee or director | 1 | $0 |
| JAMES WAINWRIGHT | Vice Chairman Trustee or director, Officer | 1 | $0 |
| MEDHAT BECHAY | Director Trustee or director | 1 | $0 |
| BOBBY NAICKER | ASST SECRETARY Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAM WILENSKY | Chairman Trustee or director, Officer | 40 | $100,000 |
| KEVIN COVENEY | Director Trustee or director, Officer | 1 | $0 |
| DAWN LAFREEDA | Treasurer Trustee or director, Officer | 1 | $0 |
| CARL FERLAND | Director Trustee or director | 1 | $0 |
| GLENN BEATTIE | Secretary Trustee or director, Officer | 1 | $0 |
| FRANK RIVERA | Trustee Trustee or director | 1 | $0 |
| KEN KILBERGER | Director Trustee or director | 1 | $0 |
| JAMES WAINWRIGHT | Vice Chairman Trustee or director, Officer | 1 | $0 |
| MEDHAT BECHAY | Director Trustee or director, Officer | 1 | $0 |
| BOBBY NAICKER | ASST SECRETARY Trustee or director, Officer | 1 | $0 |
| DAVID KAHRE | Director Trustee or director, Officer | 1 | $0 |
| SANDEEP SHAH | Director Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1050 GLENBROOK WAY STE 480 PMB 315, HENDERSONVLLE, TN 37075-1249
- In care of
- % WILLIAM J HOWARD
- Principal officer (990 for 2025)
- DAVID BESHAY, 1050 GLENBROOK WAY PMB 315 480, HENDERSONVILLE, TN 37075
- Signed the 990
- david beshay, Treasurer
- Phone
- (951) 816-0189
- Website
- WWW.DENNYS.ORG
- Return prepared by
- HAYNIE & COMPANY
Mission
to maintain a line of communication between the Franchiser and their Franchisees; to promote better communication amongst fellow Franchisees, negotiate group pricing and to provide a forum to mediate disputes between franchisees and the Franchiser.
Program accomplishments
- COMMUNICATION WITH OUR FRANCHISOR AND VENDORS VIA MEETINGS AND CONFERENCESExpenses $2,197,051 · revenue $1,900,624
- LEGAL FEES SPENT TO PROTECT THE FRANCHISEES RIGHTSExpenses $60,505
- COMMUNICATION TO OUR MEMBERSHIP VIA PRINTED MATERIAL AND THE INTERNETExpenses $5,676
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0894161
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,950,878
- Income (IRS master file)
- $2,572,301
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,572,301 | $2,490,097 | $1,950,878 | IRS |
| 990 | December 2024 | $2,624,700 | $2,585,624 | $1,911,468 | XML |
| 990 | December 2023 | $2,556,643 | $2,383,888 | $1,840,586 | XML |
| 990 | December 2022 | $2,634,339 | $2,614,287 | $1,583,924 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 86-0894161).
Questions about DENNYS FRANCHISEE ASSOCIATION
- What is the EIN of DENNYS FRANCHISEE ASSOCIATION?
- The employer identification number (EIN) of DENNYS FRANCHISEE ASSOCIATION is 86-0894161.
- Is DENNYS FRANCHISEE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to DENNYS FRANCHISEE ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does DENNYS FRANCHISEE 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 DENNYS FRANCHISEE 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 DENNYS FRANCHISEE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of DENNYS FRANCHISEE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names DAVID BESHAY.
- Who are the officers and directors of DENNYS FRANCHISEE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $163,590 (BARBARA MAGRO, Executive Dir.).
- How much revenue does DENNYS FRANCHISEE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,572,301, expenses of $2,490,097 and total assets of $1,950,878 at year end.
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