For my 990 guru friends

[ILLMAS]

An associate reached out to me for help and I was not prepared to answer his question, maybe someone here can help me.  His new NP client offers professional memberships to doctors, lawyers, architects etc.. to attend "who's who" events in the different industries nationally and a local cater asked if he could become a member in exchange for free food (for one year) for their events hosted locally.  Both him and I were thinking in-kind, and to be report it as in-kind goods as an income and expense.  A member use to prepare their 990 before and would report these types of exchanges as barter, can someone assist me in properly accounting for this transaction on the 990?

Thanks

MAS