INSTITUTE FOR PROFESSIONALS IN TAXATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE FOR PROFESSIONALS IN TAXATION (EIN 52-1396078)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-03-10
- IRS object ID
- 202540699349301159
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-03-10T14:14:55-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611436956 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVAK FRANCELLA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 MONUMENT ROAD 5TH FLOOR | AddressLine1Txt |
| City | BALA CYNWYD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521396078 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE FOR PROFESSIONALS IN TAXATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
| Phone | 4042402300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 ABERNATHY ROAD NE 750 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30328 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS G MUNTIFERING | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4042402300 | PhoneNum |
| Signature | 2025-03-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOUIS VERZELLA CPA | PreparerPersonNm |
| PTIN | P00360279 | PTIN |
| Phone | 6106689400 | PhoneNum |
| Preparation | 2025-03-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS G MUNTIFERING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 ABERNATHY ROAD NE 750 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30328 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,805,528 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IPT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE INSTITUTE IS DEDICATED TO FOSTERING AND PROMOTING UNIFORM AND EQUITABLE ADMINISTRATION OF STATE AND LOCAL TAXATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $308,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $375,900 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,343,954 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,390,619 | CYProgramServiceRevenueAmt |
| PY Investment Income | $134,310 | PYInvestmentIncomeAmt |
| CY Investment Income | $545,339 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,786,764 | PYTotalRevenueAmt |
| CY Total Revenue | $5,311,858 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,716,884 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,817,534 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,503,759 | PYOtherExpensesAmt |
| CY Other Expenses | $2,797,712 | CYOtherExpensesAmt |
| PY Total Expenses | $4,220,643 | PYTotalExpensesAmt |
| CY Total Expenses | $4,615,246 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $566,121 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $696,612 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,139,144 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,010,267 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $589,647 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $764,158 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,549,497 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,246,109 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE INSTITUTE FOR PROFESSIONALS IN TAXATION IS DEDICATED TO FOSTERING THE PROFESSIONALIZATION OF ITS MEMBERS, TO PROMOTING THE UNIFORM AND EQUITABLE ADMINISTRATION OF AD VALOREM TAXATION AND OTHER FORMS OF STATE AND LOCAL TAXATION AND TO MINIMIZING THE COSTS OF ADMINISTRATION AND COMPLIANCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $509,381 | ExpenseAmt |
| Revenue | $452,010 | RevenueAmt |
| Desc | ANNUAL CONFERENCE - TWO AND ONE-HALF DAY PROGRAM FOR ALL MEMBERS WHICH OFFERS A FORUM FOR DISCUSSION ON CURRENT ISSUES AND EDUCATIONAL SESSIONS FOR MEMBERS. PROMOTES THE EXCHANGE OF INFORMATION AMONG MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $514,070 | ExpenseAmt |
| Revenue | $878,595 | RevenueAmt |
| Desc | SALES TAX EDUCATIONAL PROGRAMS - TWO SALES AND USE TAX SCHOOLS, SALES AND USE TAX SYMPOSIUM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $462,579 | ExpenseAmt |
| Revenue | $695,101 | RevenueAmt |
| Desc | PROPERTY TAX EDUCATIONAL PROGRAMS - BASIC, REAL AND PERSONAL PROPERTY TAX SCHOOLS, AND PROPERTY TAX SYMPOSIUM. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $2,105,250 | $581,143 | VARIOUS PROGRAMS AND SEMINARS EDUCATIONAL COURSES CO-SPONSORED WITH OTHER ORGANIZATIONS. |
| SEMINARS & WORKSHOPS IN CONJUNCTION WITH STATE DEPARTMENTS OF REVENUE | ||
| MEMBERSHIP SUPPORT- PUBLICATION OF TEXTBOOKS,AND ANNUAL DIRECTORY,INFORMATIONAL SERVICES, EVENT COORDINATION, PROFESSIONAL DESIGNATIONS | ||
| INCOME TAX PROGRAMS - INCOME TAX SYMPOSIUM, BASIC INCOME TAX SCHOOL AND VALUE ADDED TAX PROGRAMS - THE PROGRAM, DEVELOPED TO EMPHASIZE PRACTICAL APPLICATIONS OF THEORIES, TECHNIQUES, AND PROCEDURES TO EVERYDAY SITUATIONS, WILL BE VALUABLE TO STATE & LOCAL INCOME TAX REPRESENTATIVES FROM ALL INDUSTRIES AT ALL LEVELS OF EXPERIENCE. | ||
| CREDITS AND INCENTIVES SYMPOSIUM - THE CREDITS AND INCENTIVES COMMITTEE IS PLANNING A WELL-ROUNDED SYMPOSIUM FEATURING A VARIETY OF TOPICAL PRESENTATIONS WITH OPPORTUNITIES TO DISCUSS MANY OF THE ISSUES FACING THE EVER-CHANGING AND DEVELOPING CREDITS AND INCENTIVES ENVIRONMENT. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,105,250 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $581,143 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $3,591,280 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIS G MUNTIFERING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4042402300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 ABERNATHY ROAD NE BLDG 500 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303281040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CARLOS V HERNANDEZ | ||||||||
| BOARD OF GOVERNORS (P) | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JAN NASH | ||||||||
| BOARD OF GOVERNORS (P) | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JACK M SCHINDLER | ||||||||
| BOARD OF GOVERNORS (P) | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHELLE DELAPPE | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| GENE JOHNSON | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL L THOMPSON | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSHUA E ESTES | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| VICKI C HARRIS | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK LOYD | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| RODNEY L COLE | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| KRISTINA FRIEDMAN | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| MARTIN GUENTHER | ||||||||
| BOARD OF GOVERNORS | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFF MCGHEHEY | ||||||||
| SECOND VICE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| APRIL M NEVAREZ | ||||||||
| IMMEDIATE PAST PRESIDENT (P) | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| TRISHA C FORTUNE | ||||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| ALLAN J WELLS | ||||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| DONALD L LIPPERT | ||||||||
| FIRST VICE PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| CHRIS G MUNTIFERING | ||||||||
| EXECUTIVE DIRECTOR | 37.50 | $311,575 | $0 | $84,089 | Yes (X) | |||
| BRENDA PITTLER | ||||||||
| A.E. DIRECTOR | 37.50 | $192,500 | $0 | $43,471 | Yes (X) | |||
| CHRISTINA WEBB | ||||||||
| DIRECTOR OF EDUCATION | 37.50 | $106,374 | $0 | $22,895 | Yes (X) | |||
| EMILY J ARCHER | ||||||||
| EMPLOYEE | 37.50 | $135,550 | $0 | $35,889 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $745,999 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $186,344 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HILTON SAN DIEGO BAYFRONT | |||||
| 1 PARK BLVD | SAN DIEGO | CA | 92101 | EVENT SERVICES & ACCOMODATIONS | $379,348 |
| MARRIOTT INTERNATIONAL JW MARRIOTT TUSC | |||||
| 900 W TRADE ST | CHARLOTTE | NC | 28202 | EVENT SERVICES & ACCOMODATIONS | $290,427 |
| MARRIOTT HOTEL SERVICES INC | |||||
| 1965 HAWKS LNDG | LOUISVILLE | TN | 377771401 | EVENT SERVICES & ACCOMODATIONS | $243,720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $375,900 | AllOtherContributionsAmt |
| Total Contributions | $375,900 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 541200 | $1,923,770 | $1,923,770 |
| SALES TAX PROGRAMS | 541200 | $878,595 | $878,595 |
| PROPERTY TAX PROGRAMS | 541200 | $695,101 | $695,101 |
| ANNUAL CONFERENCE | 541200 | $452,010 | $452,010 |
| CREDITS AND INCENTIVES SYMPOSIUM | 541200 | $183,341 | $183,341 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,802 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $257,802 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,390,619 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $305,447 | TotalRevenueColumnAmt |
| Exclusion | $305,447 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,733,562 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,493,670 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $239,892 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $239,892 | TotalRevenueColumnAmt |
| Exclusion | $239,892 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,311,858 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,390,619 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $545,339 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,664 | TotalAmt |
| Program Services | $237,398 | ProgramServicesAmt |
| Management And General | $158,266 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,124,623 | TotalAmt |
| Program Services | $674,774 | ProgramServicesAmt |
| Management And General | $449,849 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,561 | TotalAmt |
| Program Services | $51,337 | ProgramServicesAmt |
| Management And General | $34,224 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,790 | TotalAmt |
| Program Services | $68,274 | ProgramServicesAmt |
| Management And General | $45,516 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,896 | TotalAmt |
| Program Services | $58,738 | ProgramServicesAmt |
| Management And General | $39,158 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,157 | TotalAmt |
| Program Services | $4,294 | ProgramServicesAmt |
| Management And General | $2,863 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,083 | TotalAmt |
| Program Services | $31,250 | ProgramServicesAmt |
| Management And General | $20,833 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,208 | TotalAmt |
| Management And General | $22,208 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,689 | TotalAmt |
| Program Services | $5,214 | ProgramServicesAmt |
| Management And General | $3,475 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,576 | TotalAmt |
| Program Services | $347,844 | ProgramServicesAmt |
| Management And General | $81,732 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,779 | TotalAmt |
| Program Services | $44,155 | ProgramServicesAmt |
| Management And General | $27,624 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,803 | TotalAmt |
| Program Services | $130,082 | ProgramServicesAmt |
| Management And General | $86,721 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,373 | TotalAmt |
| Program Services | $186,652 | ProgramServicesAmt |
| Management And General | $3,721 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,754,774 | TotalAmt |
| Program Services | $1,724,706 | ProgramServicesAmt |
| Management And General | $30,068 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,103 | TotalAmt |
| Program Services | $12,062 | ProgramServicesAmt |
| Management And General | $8,041 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STAFF TRAINING | Desc |
| Total | $24,167 | TotalAmt |
| Program Services | $14,500 | ProgramServicesAmt |
| Management And General | $9,667 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,615,246 | TotalAmt |
| Program Services | $3,591,280 | ProgramServicesAmt |
| Management And General | $1,023,966 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,121,726 | BOYAmt |
| EOY | $1,354,508 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,302,964 | BOYAmt |
| EOY | $2,646,566 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,169 | BOYAmt |
| EOY | $91,418 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,673,958 | BOYAmt |
| EOY | $5,058,768 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,573,487 | BOYAmt |
| EOY | $2,281,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,840 | BOYAmt |
| EOY | $578,007 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,139,144 | BOYAmt |
| EOY | $12,010,267 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,127 | BOYAmt |
| EOY | $196,471 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $417,520 | BOYAmt |
| EOY | $567,687 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,647 | BOYAmt |
| EOY | $764,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,336,623 | BOYAmt |
| EOY | $11,022,195 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,874 | BOYAmt |
| EOY | $223,914 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,549,497 | BOYAmt |
| EOY | $11,246,109 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,139,144 | BOYAmt |
| EOY | $12,010,267 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $696,612 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,947,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,069,334 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,084,775 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,187,225 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,299,670 | CurrentTaxYearAmt |
| Total | $10,588,888 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $826,005 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,248,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,943,343 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,429,204 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,440,349 | CurrentTaxYearAmt |
| Total | $8,887,268 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,773,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,317,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,028,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,616,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,740,019 | CurrentTaxYearAmt |
| Total | $19,476,156 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $19,476,156 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $290,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $761,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,310 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $539,775 | CurrentTaxYearAmt |
| Total | $1,795,789 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $290,919 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $761,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,579 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,310 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $539,775 | CurrentTaxYearAmt |
| Total | $1,795,789 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,136 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,325 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,375 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $33,375 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,500 | CurrentTaxYearAmt |
| Total | $127,711 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,080,944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,110,232 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,118,072 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,784,114 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,306,294 | CurrentTaxYearAmt |
| Total | $21,399,656 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91010 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91990 | PublicSupportPY509Pct |
| Investment Income CY | 0.08390 | InvestmentIncomeCYPct |
| Investment Income PY | 0.07310 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $212,874 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,040 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $223,914 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $203,037 | BeginningYearBalanceAmt |
| Contributions | $1,000 | ContributionsAmt |
| Investment Earnings Or Losses | $8,837 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $212,874 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $198,042 | BeginningYearBalanceAmt |
| Contributions | $3,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,995 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $203,037 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $194,494 | BeginningYearBalanceAmt |
| Contributions | $3,000 | ContributionsAmt |
| Investment Earnings Or Losses | $548 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $198,042 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $192,382 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,112 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $194,494 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERTIFICATES OF DEPOSIT | Desc |
| Book Value | $2,281,000 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,281,000 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION PLAN LIABILITY | Desc |
| Amt | $567,687 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $567,687 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,289,650 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,289,650 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $22,208 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $22,208 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,311,858 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,593,038 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,593,038 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $22,208 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $22,208 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,615,246 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE INSTITUTE AND TO RECOGNIZE A TAX LIABILITY IF THE INSTITUTE HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE INSTITUTE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE INSTITUTE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRIS G MUNTIFERING | ||||||||||||||
| EXECUTIVE DIRECTOR | $311,575 | $0 | $0 | $0 | $0 | $0 | $72,050 | $0 | $12,039 | $0 | $395,664 | $0 | $0 | $0 |
| BRENDA PITTLER | ||||||||||||||
| A.E. DIRECTOR | $192,500 | $0 | $0 | $0 | $0 | $0 | $39,500 | $0 | $3,971 | $0 | $235,971 | $0 | $0 | $0 |
| EMILY J ARCHER | ||||||||||||||
| EMPLOYEE | $135,550 | $0 | $0 | $0 | $0 | $0 | $23,875 | $0 | $12,014 | $0 | $171,439 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | CHRIS MUNTIFERING, BRENDA A. PITTLER, AND EMILY ARCHER PARTICIPATE IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. IN CALENDAR YEAR 2024: BRENDA PITTLER RECEIVED $20,000.00 IN CONTRIBUTIONS CHRIS MUNTIFERING RECEIVED $50,000.00 IN CONTRIBUTIONS EMILY ARCHER RECEIVED $10,000.00 IN CONTRIBUTIONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS APPROXIMATELY 5,000 MEMBERS. GUIDELINES FOR MEMBERSHIP CAN BE VIEWED IN ARTICLE II OF THE BY-LAWS, ON THE ORGANIZATION'S WEBSITE, WWW.IPT.ORG. THE CLASSES OF MEMBERSHIP ARE: REGULAR MEMBERS, ASSOCIATE MEMBERS, AFFILIATE MEMBERS, ACADEMIC MEMBERS, HONORARY MEMBERS AND RETIRED MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ELECTION OF THE BOARD OF GOVERNORS AND OFFICERS IS HELD AT THE ANNUAL MEETING OF MEMBERS AND IS EXPLAINED IN SECTION III OF THE ORGANIZATION'S BY-LAWS. THE BY-LAWS CAN BE VIEWED ON THE ORGANIZATION'S WEBSITE, WWW.IPT.ORG. NOMINATIONS, ELECTIONS: SEE ARTICLE III, SECTION 5 OF THE BYLAWS OF THE INSTITUTE, WHICH ARE AVAILABLE ON THE ORGANIATION'S WEBSITE, WWW.IPT.ORG. MANNER OF HOLDING ELECTION: THE MANNER OF HOLDING ELECTIONS, INCLUDING THE FORMS TO BE USED, THE METHOD OF VOTING, THE COUNTING OF BALLOTS, AND THE RULES OF PROCEDURE PERTAINING THERETO, SHALL BE PRESCRIBED BY THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S MEMBERS VOTE ON PROPOSED AMENDMENTS TO THE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE 990 IS AVAILABLE TO THE ORGANIZATION'S GOVERNING BODY BY THE INDEPENDENT PAID PREPARER FOR REVIEW PRIOR TO FILING. THE EXECUTIVE DIRECTOR REVIEWS THE RETURN WITH THE CHIEF FINANCIAL OFFICER AND RECOMMENDS ANY CHANGES AS THEY SEE FIT. |
| FORM 990, PART VI, SECTION B, LINE 15 | 15A - COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE INSTITUTE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE PRESIDENT, 1ST VICE PRESIDENT, 2ND VICE PRESIDENT AND THE IMMEDIATE PAST PRESIDENT. THE EXECUTIVE COMMITTEE (COMPENSATION COMMITTEE) UTILIZES SALARY SURVEYS, COMPARABILITY DATA AND OTHER CONTEMPORANEOUS DOCUMENTATION IN DETERMINING THE SALARY OF THE EXECUTIVE DIRECTOR. 15B - COMPENSATION OF ALL EMPLOYEES OF THE INSTITUTE IS REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR USES SALARY SURVEYS AND COMPARABILITY DATA TO ENSURE THAT SALARIES OF EMPLOYEES ARE COMPETITIVE. THE SALARIES OF KEY STAFF ARE THEN REVIEWED WITH THE EXECUTIVE COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S BYLAWS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE UPON REQUEST. THE ORGANIZATION'S CONFLICT OF INTEREST/CODE OF ETHICS POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AND UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 1: | THE FINANCIAL STATEMENTS HAVE BEEN PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S EXECUTIVE DIRECTOR IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHO AUDITS THE FINANCIAL STATEMENTS. THE EXECUTIVE DIRECTOR THEN REPORTS TO THE OFFICERS AND BOARD OF GOVERNORS. |