DENNYS FRANCHISEE ASSOCIATION (EIN 860894161) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

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.

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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%)

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

Governance

Voting Members

Independent Members

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

$255,255

Total Directors

$255,255

Key Employees

Highest Compensated

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

DENNYS FRANCHISEE ASSOCIATION