2023-05-15T20:24:24-05:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 4 BATTERYMARCH PARK SUITE 100 QUINCY MA 02169 990 2021-07-01 363133254 INTERNATIONAL HEALTH RACQUET & SPORTSCLUB ASSOCIATION INTE 6179510055 70 FARGO STREET 7TH FLOOR BOSTON MA 02210 LIZ CLARK PRESIDENT 6179510055 2023-05-15 1 LIZ CLARK 999009999 DANIELLE NIHILL P01350943 7819821001 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z IHRSA LIZ CLARK 70 FARGO STREET 7TH FLOOR BOSTON MA 02210 13495994 0 X WWW.IHRSA.ORG X 1981 IL TO GROW, PROTECT, & PROMOTE THE INDUSTRY & PROVIDE MEMBERS WITH BENEFITS TO HELP LEAD TO SUCCESS. 15 15 40 15 1306684 42821 476989 542498 3273545 12960724 7925 -7228 25000 0 3783459 13495994 0 250 0 0 4216845 3374858 0 0 0 4031522 5585385 8248367 8960493 -4464908 4535501 2092829 2907434 10192653 6471757 -8099824 -3564323 THE MISSION OF IHRSA IS TO GROW, PROTECT, AND PROMOTE RACQUET SPORTS, FITNESS, AND ATHLETIC CLUBS, INCLUDING MANAGEMENT AND OTHER COMPANIES THAT OPERATE SUCH CLUBS, IN THE UNITED STATES AND THROUGHOUT THE WORLD AND DO ALL ACTS NECESSARY OR INCIDENTAL THERETO. 0 0 PUBLISHED A PRINTED 10 ISSUES OF MAGAZINE AND 2 SPECIAL EDITIONS. PUBLISHED REPORTS, ARTICLES, VIDEOS, AND OTHER RESOURCES DESIGNED TO MOTIVATE AND EDUCATE CLUB OWNERS AND MANAGERS IN RUNNING THEIR BUSINESSES MORE EFFECTIVELY. DEVELOPED EXTENSIVE RESOURCES ADDRESSING COVID-19 RELATED CONCERNS SPECIFIC TO HEALTH AND FITNESS CLUBS. CONDUCTED INDUSTRY AND OTHER RESEARCH IN ORDER TO PROVIDE CLUB OWNERS, OPERATORS, INDUSTRY SUPPLIERS, INVESTORS, AND THE PUBLIC CREDIBLE INFORMATION ON THE WORLDWIDE HEALTH CLUB INDUSTRY AND TO BETTER UNDERSTAND WHY PEOPLE JOIN HEALTH CLUBS AND WHAT MOTIVATES THEM TO STAY PHYSICALLY ACTIVE. ASSISTED MEMBERS WITH INFORMATION NEEDS THROUGH TELEPHONE AND ONLINE RESOURCES. CONDUCTED SEVERAL VIRTUAL EDUCATIONAL EVENTS, WEBINARS, AND MEETINGS, DESIGNED TO MOTIVATE AND EDUCATE CLUB OWNERS, MANAGERS, AND STAFF AND IMPROVE CLUB MANAGEMENT AND OPERATIONS. OVER 45,000 INDIVIDUALS HAVE ATTENDED IHRSA EVENTS, EDUCATION, AND TRADE SHOWS OVER THE PAST THREE YEARS. IHRSA HELD TWO IN-PERSON TRADE SHOWS AND CONVENTIONS DURING THE YEAR. IHRSA REPRESENTS OVER 200,000 HEALTH CLUBS, GYMS, AND STUDIOS ACROSS THE GLOBE. MORE THAN 23,600 CLUBS ARE INVOLVED IN LEADERSHIP ENGAGEMENT THROUGH IHRSA. IHRSA HAS OVER 6,850 MEMBERS IN 42 COUNTRIES. THE ORGANIZATION PROVIDED LEGAL, LEGISLATIVE, PUBLIC RELATIONS, NETWORKING, AND MARKETING ACTIVITIES DURING THE CURRENT FISCAL YEAR. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 17 0 1 40 1 1 1 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 0 1 1 0 MA X THE ORGANIZATION 6179510055 70 FARGO STREET 7TH FLOOR BOSTON MA 02210 ALAN LEACH CHAIRPERSON 5.00 1.00 X X 0 0 0 CHRIS CRAYTOR VICE CHAIR 5.00 0.00 X X 0 0 0 BRAD WILKINS TREASURER 5.00 0.00 X X 0 0 0 MICHELE MELKERSON-GRANRYD SECRETARY 5.00 0.00 X X 0 0 0 BRYAN O'ROURKE BOARD MEMBER 5.00 0.00 X 0 0 0 MONICA MARQUES BOARD MEMBER 5.00 0.00 X 0 0 0 FRANK LAWRENCE BOARD MEMBER 5.00 0.00 X 0 0 0 CHRIS SMITH BOARD MEMBER 5.00 0.00 X 0 0 0 CHRIS STEVENSON BOARD MEMBER 5.00 0.00 X 0 0 0 GRETA WAGNER BOARD MEMBER 5.00 0.00 X 0 0 0 LUKE CARLSON BOARD MEMBER 5.00 0.00 X 0 0 0 AARON MOORE BOARD MEMBER 5.00 0.00 X 0 0 0 JOSE TEIXEIRA BOARD MEMBER 5.00 0.00 X 0 0 0 LONI WANG BOARD MEMBER 5.00 0.00 X 0 0 0 CARRIE KEPPLE EX-OFFICIO 5.00 1.00 X 0 0 0 LIZ CLARK AS OF 0821 PRESIDENT & CEO 40.00 5.00 X 176923 0 11882 ANITA LAWLOR THRU 0122 CFO & COO 40.00 5.00 X 225775 0 7939 HELEN DURKIN THRU 0122 EXECUTIVE VP OF GLOBAL PUBLIC POLICY 40.00 5.00 X 194634 0 22305 REGINA SATAGAJ THRU 0122 VP OF HUMAN RESOURCES 40.00 0.00 X 101496 0 22305 THOMAS DURKIN THRU 0422 VP OF TECH & DIGITAL PRODUCTS 40.00 0.00 X 111616 0 22305 MICHELE EYNON VP OF ADVERTISING 40.00 0.00 X 115226 0 540 LYNNE DEVANEY VP OF SPONSORSHIP/ DEVEL. 40.00 0.00 X 122492 0 22305 1048162 0 109581 9 0 1 0 DARTMOUTH PRINTING COMPANY 69 LYME ROAD HANOVER NH 03755 PUBLISHING 290158 HOLLAND-MARK LLC ONE BEACON STREET BOSTON MA 02108 ADVERTISING 208079 VAN SCOYOC ASSOCIATES 800 MAINE AVENUE SW SUITE 800 WASHINGTON DC 20024 LOBBYING 180172 SPENCER STUART 353 N CLARK STREET SUITE 2400 CHICAGO IL 60654 CONSULTING 137942 AMIGO CONSULTING PTY LTD 183 KENT STREET SYDNEY SYDNEY AS CONSULTING 135049 8 208565 333933 542498 MEETINGS & TRADE SHOWS 561920 8668569 8668569 MEMBERSHIP DUES 900099 1782933 1782933 ADVERTISING 541800 1246668 1246668 OTHER PROGRAM REVENUES 900099 1131527 1131527 GROUP PURCHASING 900099 71011 71011 60016 60016 12960724 -7228 -7228 13495994 11654040 1306684 -7228 250 887066 1934073 355119 198600 12947 6353 275938 864601 103324 414308 340787 142663 1882925 141150 37773 PRODUCTION FEES 743981 MISCELLANEOUS FEES 292846 SPECIFIC INITIATIVES 245500 BAD DEBT EXPENSE 41215 39074 8960493 306705 1814090 485491 271354 6250 0 182055 310474 7285 0 366179 129015 859529 493969 503725 365560 235139 16941 2092829 2907434 1048154 1305859 3840880 1391614 1125525 1849900 4178094 1924384 10192653 6471757 X -8584912 -3777034 485088 212711 -8099824 -3564323 2092829 2907434 4535501 0 X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 1786472 435110 435110 868549 -433439 DUES FROM MEMBERS THE $1,786,472 IN LINE 1 INCLUDES ALL MEMBER DUES. THIS INCLUDES $1,405,604 OF RENEWAL MEMBERSHIP DUES AND $380,868 OF NEW MEMBER DUES. THESE AMOUNTS INCLUDE DUES FROM MEMBERS THAT ARE 100% NON-DEDUCTIBLE. MEMBERS WERE NOTIFIED THAT 100% OF THE ADDITIONAL SUPPORT IS NON-DEDUCTIBLE. MEMBERS WERE ALSO NOTIFIED THAT 27.25% (OR $486,814) OF THE TOTAL DUES OF $1,786,472 WAS RELATED TO LOBBYING EXPENDITURES AND THEREFORE NOT DEDUCTIBLE. SCHEDULE C, PART III-B, LINE 2A THE $973,076 CURRENT YEAR LOBBYING EXPENDITURES ON LINE 2A IS COMPOSED OF $433,286, THE PORTION OF THE DUES ATTRIBUTABLE TO LOBBYING, AND $539,790 IN LOBBYING EXPENSES FROM ADDITIONAL DIRECT SUPPORT. 38622 6229 32393 653464 411725 241739 167443 76015 91428 365560 DEFERRED RENT 137496 FUTURE CREDITS 1706345 DEFERRED SOCIAL SECURITY TAXES PAYABLE 80543 1924384 X PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION. NONE OF THE ENTITIES ARE CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 1 PROGRAM SERVICES CONSULTING 135049 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 2 PROGRAM SERVICES CONSULTING 245227 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 2 PROGRAM SERVICES MEETING EXPENSES 17668 RUSSIA AND NEIGHBORING STATES - ARMENIA, AZERBIJAN, BELARUS, 1 PROGRAM SERVICES CONSULTING 800 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 PROGRAM SERVICES TRANSLATION & RESEARCH 6322 0 6 0 0 0 6 405066 0 405066 0 0 0 0 0 1 PART III ACCOUNTING METHOD: X X X X X 1 0 0 ANITA LAWLOR THRU 0122 CFO & COO 225775 0 0 0 0 0 0 0 7939 0 233714 0 0 0 HELEN DURKIN THRU 0122 EXECUTIVE VP OF GLOBAL PUBLIC POLICY 194634 0 0 0 0 0 0 0 22305 0 216939 0 0 0 LIZ CLARK AS OF 0821 PRESIDENT & CEO 176923 0 0 0 0 0 0 0 11882 0 188805 0 0 0 PART I, LINE 4A THE FOLLOWING SEVERANCE PAYMENTS WERE MADE DURING THE FISCAL YEAR: JAY ABLONDI: $27,287 HELEN DURKIN: $46,601 ANITA LAWLOR: $53,242 THOMAS DURKIN FAMILY MEMBER 111616 EMPLOYMENTTHOMAS DURKIN IS A FAMILY MEMBER OF HELEN DURKIN, A FORMER KEY EMPLOYEE. 0 FORM 990, PART VI, SECTION A, LINE 6 IHRSA IS A MEMBERSHIP ORGANIZATION, FOR HEALTH CLUBS, BUSINESSES AND SUPPLIERS SERVING THE HEALTH, RACQUET & SPORTSCLUB INDUSTRY FORM 990, PART VI, SECTION A, LINE 7A BETWEEN TWO AND FOUR NEW BOARD MEMBERS ARE ELECTED ANNUALLY BY THE CURRENT MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS FOR PREPARING THE 990 WAS PLANNED WITH THE CEO, SENIOR MANAGEMENT, ACCOUNTING STAFF AND INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM PREPARED THE RETURNS USING INFORMATION FROM THE AUDITED FINANCIAL STATEMENTS AND INFORMATION FURNISHED BY MANAGEMENT. INFORMATION REQUESTS FROM THE ACCOUNTING FIRM WERE REVIEWED BY THE CEO IN ADVANCE OF PREPARATION AND THEN SENT TO THE ACCOUNTING FIRM. DRAFTS OF THE RETURNS WERE REVIEWED IN DETAIL BY THE VP OF FINANCE AND OPERATIONS AND ANY QUESTIONS AND CONCERNS WERE DISCUSSED WITH THE ACCOUNTING FIRM. FINAL RETURNS WERE REVIEWED IN DETAIL BY THE CEO PRIOR TO SIGNATURE AND FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IHRSA'S CONFLICT OF INTEREST AND ETHICS POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. DIRECTORS MUST DISCLOSE IN WRITING ALL CONFLICTS OF INTEREST ON AT LEAST AN ANNUAL BASIS AND AS SOON AS PRACTICABLE FOR CONFLICTS ARISING IN THE INTERIM. MATTERS IN WHICH THE DIRECTOR DOES NOT BELIEVE THERE IS A CONFLICT OF INTEREST BUT NEVERTHELESS THERE MAY BE A PERCEPTION OF A CONFLICT, MUST BE DISCLOSED TO THE BOARD OF DIRECTORS TO DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT EXISTS. ANY CHARGE MUST BE INVESTIGATED PROMPTLY AND MAY RESULT IN ANY DISCIPLINARY ACTION DEEMED APPROPRIATE BY THE BOARD. THE ORGANIZATION ENFORCES THIS POLICY BY FOLLOWING UP WITH THE BOARD MEMBERS IF THE ANNUAL STATEMENT IS NOT RETURNED. THE ORGANIZATION'S CONFLICT OF INTEREST & ETHICS POLICY COVERS EACH MEMBER OF THE ORGANIZATION'S BOARD OFFICERS, KEY EMPLOYEES AND OTHER EMPLOYEES ARE EXPECTED TO ADHERE TO THE SAME GENERAL GUIDELINES OF PROFESSIONAL BEHAVIOR AS STATED IN THE BOARD'S CONFLICT OF INTEREST & ETHICS POLICY. DIRECTORS MUST EXCUSE THEMSELVES FROM DISCUSSIONS AND VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT. IF THE COMMITTEE FINDS THAT A VIOLATION HAS OCCURRED, IT MAY RECOMMEND, AND THE BOARD MAY IMPOSE, ANY DISCIPLINARY ACTION DEEMED APPROPRIATE, INCLUDING WRITTEN REPRIMAND, SUSPENSION FROM THE BOARD, OR REMOVAL FROM THE BOARD. THE BOARD MEMBERS' ANNUAL STATEMENT OF COMPLIANCE IS SENT TO THE CEO. ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE CHAIR, THE FINANCE COMMITTEE OR THE BOARD MEMBER WARRANTED. ALSO, ANY IHRSA MEMBER MAY NOTIFY THE CHAIRPERSON OF AN ALLEGED BREACH OF THE POLCIY. IF THE CHAIRPERSON IS THE SUBJECT OF THE CHARGE, THEN NOTIFICATION SHALL GO TO THE SECRETARY. THIS NOTICE MUST BE IN WRITING AND SIGNED BY THE MEMBER(S) BRINGING THE CHARGE. UPON RECEIPT, THE CHAIR PERSON (OR SECRETARY) SHALL APPOINT A COMMITTEE TO REVIEW THE CHARGE. THE COMMITTEE SHALL CONSIST OF AT LEAST THREE PEOPLE, WHO NEED NOT BE BOARD MEMBERS. AT THE REQUEST OF THE DIRECTOR, THE COMMITTEE SHALL HOLD A HEARING (IN PERSON OR BY CONFERENCE CALL) PRIOR TO REACHING A DECISION. THE DIRECTOR MAY APPEAR AT THE HEARING TO RESPOND TO ALL CHARGES. ALSO AT ANY TIME, THE COMMITTEE HAS THE DISCRETION TO ATTEMPT TO REACH A SETTLEMENT OF THE MATTER. THE COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS (EXCLUDING THE ACCUSED PERSON), ALONG WITH ANY RECOMMENDATIONS AS TO SETTLEMENT AND/OR DISCIPLINE. THE DIRECTOR SHALL HAVE AN OPPORTUNITY TO SUBMIT A WRITTEN RESPONSE TO THE BOARD REGARDING THE COMMITTEE'S FINDINGS AND RECOMMENDATIONS. THE BOARD (EXCLUDING THE ACCUSED DIRECTOR) MAY ACCEPT THE COMMITTEE'S FINDINGS AND RECOMMENDATIONS, MAY MODIFY THEM, OR MAY REFER THE MATTER BACK TO THE COMMITTEE FOR FURTHER CONSIDERATION. THE BOARD'S DECISION WILL BE COMMUNICATED TO THE DIRECTOR, THE CHARGING MEMBER(S), AND OTHERS ON A NEED-TO-KNOW BASIS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS DELINEATED IN A WRITTEN CONTRACT, THE TERMS OF WHICH WERE DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD, WITH INPUT FROM OUTSIDE LEGAL COUNSEL. COMPARABLE DATA FROM A VARIETY OF SOURCES IS REVIEWED PERIODICALLY BY A COMMITTEE OF THE BOARD. THE CONTRACT IS APPROVED BY THE BOARD. ANY CHANGE TO THE CONTRACT MUST BE APPROVED BY THE FULL BOARD. PERIODICALLY A COMMITTEE OF THE BOARD REVIEWS OUTSIDE DATA FROM SEVERAL COMPENSATION STUDIES AND OUTSIDE WEBSITES AND IHRSA'S HR PRACTICES. COMPARISONS AND RESULTS ARE DISCUSSED WITH THE FULL BOARD. THE BOARD COMMITTEE ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE CEO. THE OVERALL BUDGET FOR COMPENSATION AND BENEFITS IS DETERMINED WITH THE INDEPENDENT FINANCE COMMITTEE ANNUALLY AND APPROVED BY THE ENTIRE BOARD. COMPENSATION FOR THE COO IS DETERMINED BY THE CEO USING COMPARABLE DATA FROM A VARIETY OF SOURCES. COMPENSATION FOR OTHER KEY EMPLOYEES IS RECOMMENDED BY THE COO AND VP OF HR USING COMPARABLE DATA FROM A VARIETY OF SOURCES AND IS APPROVED BY THE CEO. THIS, OR A SIMILAR PROCESS, HAS BEEN ONGOING SINCE 1981. THE LAST TIME THIS PROCESS TOOK PLACE WAS DURING FISCAL YEAR 2022. FORM 990, PART VI, SECTION C, LINE 19 IHRSA'S BYLAWS & MEETING MINUTES ARE AVAILABLE ONLINE AT WWW.IHRSA.ORG. THE CONFLICT OF INTEREST POLICY IS NOT AVAILABLE ONLINE BUT IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AUDITED OR REVIEWED ANNUALLY. FINANCIAL RESULTS ARE DISCLOSED TO THE MEMBERSHIP AT THE ANNUAL MEETING AND PRINTED COPIES OF THE ENTIRE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR DISTRIBUTION AT THE ANNUAL MEETING AND UPON REQUEST. IHRSA PAC 70 FARGO ST 7TH FLOOR BOSTON MA 02210 043423145 PAC MA 527 IHRSA 1 IHRSA FOUNDATION 70 FARGO ST 7TH FLOOR BOSTON MA 02210 800819632 RES & EDUC MA 501(C)(3) 7 IHRSA 1 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 IHRSA FOUNDATION D 183990 FMV