VACATION RENTAL MANAGEMENT ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- VACATION RENTAL MANAGEMENT ASSOCIATION (EIN 93-0948165)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349306951
- Schema version
- 2023v5.1
- 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 | 2024-11-13T13:10:01-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521711839 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCILOR BUCHANAN & MITCHELL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7910 WOODMONT AVE STE 500 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930948165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VACATION RENTAL MANAGEMENT ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VACA | BusinessNameControlTxt |
| Phone | 2023672436 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 3RD FLOOR NORTH | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNE GARDNER | PersonNm |
| Person Title | INTERIM EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2023671179 | PhoneNum |
| Signature | 2024-11-12 | 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 | DANIEL L WEAVER | PreparerPersonNm |
| PTIN | P01249346 | PTIN |
| Phone | 3019860600 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANNE GARDNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 3RD FLOOR NORTH | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,631,929 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.VRMA.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | VRMA IS A TRADE ASSOCIATION FOR PROFESSIONAL VACATION RENTAL MANAGERS. THE ASSOCIATION PROVIDES ITS MEMBERS EDUCATION, NETWORKING OPPORTUNITIES, AND MANAGEMENT TOOLS TO FOSTER GROWTH AND PROFITABILITY IN THE INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 95 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $887,015 | PYContributionsGrantsAmt |
| CY Contributions Grants | $762,707 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,064,179 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,868,769 | CYProgramServiceRevenueAmt |
| PY Investment Income | $191 | PYInvestmentIncomeAmt |
| CY Investment Income | $453 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,951,385 | PYTotalRevenueAmt |
| CY Total Revenue | $6,631,929 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,055,784 | PYOtherExpensesAmt |
| CY Other Expenses | $6,112,245 | CYOtherExpensesAmt |
| PY Total Expenses | $5,055,784 | PYTotalExpensesAmt |
| CY Total Expenses | $6,112,245 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $895,601 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $519,684 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,675,803 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,105,163 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,956,071 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $865,747 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,719,732 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,239,416 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THROUGH BEST-IN-CLASS EDUCATION, IN-PERSON EVENTS, AND A UNIFIED VOICE, VRMA UNLOCKS THE POSSIBILITIES AND POTENTIAL OF OUR DIVERSE, GLOBAL MEMBERSHIP OF VACATION RENTAL PROFESSIONALS SO THEY CAN STRENGTHEN THEIR BUSINESS, ELEVATE THE INDUSTRY, AND ENSURE SUPERIOR GUEST AND HOMEOWNER EXPERIENCES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE ANNUAL CONFERENCE, REGIONAL SEMINARS, AND NEWSLETTERS FOR MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDE A COORDIATED PUBLIC RELATIONS CAMPAIGN PROMOTING THE INDUSTRY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| 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 | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2023671179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 K STREET NW 3RD FLOOR NORTH | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MILLER HAWKINS | ||||||
| IMMEDIATE-PAST PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON VOELPEL | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BEN EDWARDS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MELANEY BULLOCK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALEX HUSNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DURK JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DRU BROWN | ||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUE JONES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN DOULL | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT LEGGAT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOB MILNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDON SAULS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE WILLIAMS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIMBERLY MILES | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SMITHBUCKLIN | |||||
| 330 N WABASH AVE SUITE 2000 | CHICAGO | IL | 60611 | MANAGEMENT SERVICES | $3,275,885 |
| DAVID MICHAEL PRODUCTIONS | |||||
| 1340 INTERNATIONAL PARKWAY SUITE 1 | WOODRIDGE | IL | 60517 | AV SERVICES | $282,591 |
| TOURISM ECONOMICS LLC | |||||
| 303 W LANCASTER AVE SUITE 2E | WAYNE | PA | 19087 | INDUSTRY IMPACT STUDIES | $214,400 |
| OXFORD ECONOMICS USA INC | |||||
| 5 HANOVER SQUARE 8TH FLOOR | NEW YORK | NY | 10004 | INDUSTRY IMPACT STUDIES | $145,114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $762,707 | AllOtherContributionsAmt |
| Total Contributions | $762,707 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ANNUAL CONFERENCE | 900099 | $3,464,259 | $3,464,259 |
| SEMINARS | 900099 | $1,149,535 | $1,149,535 |
| MEMBERSHIP DUES | 900099 | $821,830 | $821,830 |
| PUBLICATION ADVERTISIN | 541800 | $149,960 | $149,960 |
| LOCAL AFFILIATE MEETIN | 900099 | $142,168 | $142,168 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $141,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $141,017 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,868,769 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $453 | TotalRevenueColumnAmt |
| Exclusion | $453 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,631,929 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,868,769 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $453 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,954,715 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,958 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,785 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $857,293 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,316 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,299 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,751 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,898,288 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,101 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SPONSORSHIP FULFILLMENT | $55,929 |
| MISCELLANEOUS | $10,637 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,112,245 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,986,119 | BOYAmt |
| EOY | $2,248,181 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450,656 | BOYAmt |
| EOY | $450,934 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,767 | BOYAmt |
| EOY | $101,291 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,261 | BOYAmt |
| EOY | $304,757 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,675,803 | BOYAmt |
| EOY | $3,105,163 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,633,703 | BOYAmt |
| EOY | $390,459 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,368 | BOYAmt |
| EOY | $475,288 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,956,071 | BOYAmt |
| EOY | $865,747 | 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 | $1,719,732 | BOYAmt |
| EOY | $2,239,416 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,719,732 | BOYAmt |
| EOY | $2,239,416 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,675,803 | BOYAmt |
| EOY | $3,105,163 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $519,684 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,631,756 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,631,756 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $173 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $173 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,631,929 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,112,072 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,112,072 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $173 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $173 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,112,245 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE, OR REFLECT, ANY UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE AUTHORITIES, GENERALLY FOR THREE YEARS AFTER IT IS FILED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ASSOCIATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS AND DIRECTORS TO A MANAGEMENT COMPANY, SMITHBUCKLIN CORPORATION, THE BOARD OF DIRECTORS OF THE ASSOCIATION MONITORS SMITHBUCKLIN'S PERFORMANCE. |
| FORM 990, PART VI, SECTION A, LINE 6 | CLASSES OF MEMBERSHIP - THE ASSOCIATION SHALL HAVE MEMBERS (EACH, A MEMBER AND COLLECTIVELY, THE MEMBERS). THE MEMBERS SHALL BE DIVIDED INTO THE FOLLOWING FOUR CLASSES OF MEMBERSHIP: MANAGING MEMBERS - MANAGER MEMBERS SHALL CONSIST OF INDIVIDUALS, SOLE PROPRIETORS, CORPORATIONS, PARTNERSHIPS, ASSOCIATIONS, AND OTHER ENTITIES THAT: (A) ARE REGULARLY ENGAGED IN THE VACATION RENTAL MANAGEMENT BUSINESS AS DEFINED BY THE BOARD OF DIRECTORS, WHOSE DEFINITION MAY BE AMENDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS; (B) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (C) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. VENDOR/SUPPLIER MEMBERS - VENDOR/SUPPLIER MEMBERS SHALL CONSIST OF SOLD PROPRIETORS, CORPORATIONS, PARTNERSHIPS, ASSOCIATIONS, AND OTHER ENTITIES THAT: (A) SELL OR PROVIDE A PRODUCT AND/OR SERVICE TO THOSE REGULARLY ENGAGED IN THE MANAGEMENT OF VACATION RENTAL PROPERTIES, BUT (B) ARE NOT THEMSELVES REGULARLY ENGAGED IN PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS; (C) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (D) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. ASSOCIATE MEMBERS - ASSOCIATE MEMBERS SHALL CONSIST OF SOLD PROPRIETORS, CORPORATIONS, PARTNERSHIPS, ASSOCIATIONS, AND OTHER ENTITIES THAT: (A) PROVIDES A SERVICE FOR AT LEAST TWO VACATION RENTAL UNITS ON BEHALF OF A THIRD PARTY OWNER, (B) ARE NOT ENGAGED IN ALL ASPECTS OF PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS, AND (C) WOULD NOT QUALIFY AS A SUPPLIER MEMBER AS DEFINED BY THE BOARD OF DIRECTORS; (D) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (E) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. START-UP MEMBERS - START-UP MEMBERS SHALL CONSIST OF SOLD PROPRIETORS, CORPORATIONS, PARTNERSHIPS, ASSOCIATIONS, AND OTHER ENTITIES THAT: (A) ARE IN THE GROWTH STAGE OF PROFESSIONAL VACATION RENTAL MANAGEMENT BUSINESS, BUT (B) DO NOT FULLY QUALIFY AS PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS; (C) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (D) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, WITH THE EXPECTATION THAT THE MEMBERS' BUSINESS WILL DEVELOP IN THE COURSE OF THE INTRODUCTORY YEAR, AND THIS STATUS IS NOT ELIGIBLE FOR RENEWAL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION'S BOARD ELECTION PROCESS IS DONE VIA AN ELECTRONIC VOTE OF ITS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ASSOCIATION'S BOARD ELECTION PROCESS IS DONE VIA AN ELECTRONIC VOTE OF ITS MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE PRESIDENT OF THE ASSOCIATION PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD MEMBER COMPLETES A FORM ANNUALLY DISCLOSING ANY KNOWN CONFLICTS. IN ADDITION, THE BOARD MEMBERS ARE ASKED IF THEY HAVE ANY CONFLICTS WITH AGENDA ITEMS AT THE BEGINNING OF EACH BOARD MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTANTS 685,884. BANK FEES 171,409. |
| FORM 990, PART XII, LINE 2C: | THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR. |