The National Restaurant Association Educational Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
As the philanthropic foundation of the National Restaurant Association, we enhance the industry's service to the public through education, community engagement, and promotion of career opportunities.
- Income
- $18.8 million
- Spending
- $20.2 million
- Spent on programs
- 84%
- Reserves
- 5.2 months of spending
- Largest source of income
- donations and private grants, 32%
- Employees
- 39
- Volunteers
- 32
- Highest pay
- $3.9 million, president & ceo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 57 out of 100. Higher than 17% of charities in its peer group (food and agriculture, $10m to $100m).
Reserves
20 of 35Spendable reserves would cover 5.2 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
5 of 15Income fell 12% on the year before.
Spending floor
8 of 1584% of spending went to programs and raising each dollar of donations cost 38 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100. Higher than 10% of charities in its peer group (food and agriculture, $10m to $100m).
Independent board
25 of 2532 of 32 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $11.9 million spent. ProStart is a nationwide program for high school students that focuses on developing the next generation of restaurant and foodservice leaders. The program is industry-driven, combining culinary arts and restaurant management training to build practical skills. ProStart provides students a platform to discover new interests while highlighting successful career opportunities across the industry. ProStart reaches approximately 214,000 students in 2,100 schools across all 50 states, Washington, DC, and the Territories of Guam and Puerto Rico. Additionally, the National Restaurant Association Educational Foundation awards more than $1 million in scholarships and grants each year. Since 1987, the Foundation has awarded more than $27 million.
- $4.5 million spent. NRAEF and the American Hotel & Lodging Association, are entered into a contract with the Department of Labor (DOL) to create and implement a registered apprenticeship initiative for the restaurant and hospitality industries. The program will provide a definitive pathway to equip individuals with the knowledge, skills and confidence to advance to management-level positions. NRAEF has received other grants with DOL for ex-offenders to find employment in the restaurant and hospitality industries.
- $462,036 spent. The NRAEF supports active, guard and reserve military members, military spouses, dependent children and veterans with their transition out of the military after separating or retiring from duty. This support includes the Foundation's work to: *Provide pathways to help service members and their families transition into civilian life * Train service members to hone their skills * Honor service member by recognizing the best in foodservice operations through the Travelers program.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1990.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.