DENNYS FRANCHISEE ASSOCIATION

EIN: 860894161

HENDERSONVILLE, TN

Total Revenue
$2,572,301
Total Expenses
$2,490,097
Total Assets
$1,950,878
Net Assets
$1,847,010
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1997
Legal Domicile
FL
Principal Officer
DAVID BESHAY
Phone
9518160189
Tax Period
2025-01-01 to 2025-12-31

DENNYS FRANCHISEE ASSOCIATION, founded in 1997, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2025. Expenses of $2.5M left a modest 3% surplus.

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 Service Accomplishments

Program 1
Expenses: $2,197,051 Revenue: $1,900,624

COMMUNICATION WITH OUR FRANCHISOR AND VENDORS VIA MEETINGS AND CONFERENCES

Program 2
Expenses: $60,505

LEGAL FEES SPENT TO PROTECT THE FRANCHISEES RIGHTS

Program 3
Expenses: $5,676

COMMUNICATION TO OUR MEMBERSHIP VIA PRINTED MATERIAL AND THE INTERNET

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $579,685
Program Service Revenue $2,000,638
Investment Income $5,291
Other Revenue $-13,313
TOTAL REVENUE $2,572,301

Expense Breakdown

Grants Paid $50,000
Salaries & Benefits $255,255
Fundraising Expenses $0
Program Expenses $2,263,232
Other Expenses $2,184,842
TOTAL EXPENSES $2,490,097

Year-over-Year Comparison

2025 2024 Change
Revenue $2,572,301 $2,624,700 0.0%
Expenses $2,490,097 $2,585,624 0.0%
Net Income $82,204 $39,076 +1.1%
Key Indicators
✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
11
Independent Members
10
Employees
N/A
Volunteers
N/A

Governance Policies

✗ Conflict of Interest Policy
✗ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
⚠ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$255,255
Total Directors
12
$255,255
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BARBARA MAGRO Executive Dir. 40.00
Officer Director
$163,590 $0 $163,590
SAM WILENSKY Chairman 40.00
Officer Director
$91,665 $0 $91,665
KEVIN COVENEY BOARD MEMBER 1.00
Director
$0 $0 $0
MOHAMMED HAQUE ASSISTANT SECTY 1.00
Director
$0 $0 $0
CLYDE RUCKER BOARD MEMBER 1.00
Director
$0 $0 $0
JAMES WAINWRIGHT Vice Chairman 1.00
Officer Director
$0 $0 $0
MEDHAT BECHAY Secretary 1.00
Director
$0 $0 $0
BOBBY NAICKER BOARD MEMBER 1.00
Director
$0 $0 $0
EMAD MASAIH BOARD MEMBER 1.00
Director
$0 $0 $0
JOHN METZ BOARD MEMBER 1.00
Director
$0 $0 $0
FRANK RIVERA BOARD MEMBER 1.00
Director
$0 $0 $0
DAVID BESHAY Treasurer 10.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $2,572,301 $2,490,097 $1,950,878 $82,204
2024 $2,624,700 $2,585,624 $1,911,468 $39,076
2023 $2,556,643 $2,383,888 $1,840,586 $172,755
2022 $2,634,339 $2,614,287 $1,583,924 $20,052
2021 $2,642,539 $1,950,907 $1,579,060 $691,632
2020 $483,529 $446,751 $1,424,042 $36,778
2019 $972,805 $756,954 $973,285 $215,851
2018 $709,614 $732,477 $956,194 $-22,863
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