INDUSTRIAL MINERALS ASSOCIATION - NORTH AMERICA: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- INDUSTRIAL MINERALS ASSOCIATION - NORTH AMERICA (EIN 04-3670163)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-16
- IRS object ID
- 202302899349301470
- Schema version
- 2022v5.0
- 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 | 2023-10-16T10:30:38-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043670163 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Essential Minerals Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ESSE | BusinessNameControlTxt |
| Phone | 5715274655 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4250 North Fairfax Drive 600 | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Greissing | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 5715274655 | PhoneNum |
| Signature | 2023-10-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Chris | PersonFirstNm |
| Person Last | Greissing | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Hemali Kane EA | PreparerPersonNm |
| PTIN | P01337292 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2023-10-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | Chris Greissing | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4250 North Fairfax Drive 600 | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,356,402 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | https://essentialminerals.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | To expand opportunities for essential minerals and their end-use products. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 6 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $166,539 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $975,700 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,355,475 | CYProgramServiceRevenueAmt |
| PY Investment Income | $245 | PYInvestmentIncomeAmt |
| CY Investment Income | -$7,340 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,142,484 | PYTotalRevenueAmt |
| CY Total Revenue | $1,348,135 | 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 | $705,219 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $862,695 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $669,170 | PYOtherExpensesAmt |
| CY Other Expenses | $829,979 | CYOtherExpensesAmt |
| PY Total Expenses | $1,374,389 | PYTotalExpensesAmt |
| CY Total Expenses | $1,692,674 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$231,905 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$344,539 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,175,829 | TotalAssetsBOYAmt |
| Total Assets EOY | $979,455 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $732,927 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $881,092 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $442,902 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $98,363 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To expand opportunities for essential minerals and their end-use products. We do this through advocacy, education, research, and partnerships. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | The Association's meetings are held twice a year, and meetings of the committees and task forces occur throughout the year on an as-needed basis. Through its committee structure, the Association addresses such issues as safety and health, governmental affairs, the environment, industry operations, engineering and technology, research, and transportation. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | 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 | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 6 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chris Greissing | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5715274655 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4250 North Fairfax Drive Suite 600 | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Jamey Tippetts | ||||||||
| Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Jon Schnieders | ||||||||
| Vice Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Brian Kebart Secretary | ||||||||
| Treasurer/Soda Ash Vice Chairman | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Doug Smith Immediate Past | ||||||||
| Chair, Ball Clay/Kaolin Sec. V.Chair | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Sean Martell | ||||||||
| Associate Members Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| John Saucier Associate | ||||||||
| Members Section Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Alan Snyder | ||||||||
| Bentonite/Barite Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Joseph Sylvester Bentonite | ||||||||
| Barite Section Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Cheryl Ward | ||||||||
| Ball Clay/Kaolin Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| James Wright | ||||||||
| Calcium Carbonate Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Mike Hohn Calcium Carbonate | ||||||||
| Section Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Amanda Glaser | ||||||||
| Diatomite Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Christopher Hayward | ||||||||
| Diatomite Section Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Marcie Peters | ||||||||
| Salt Setion Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Lily Zamora | ||||||||
| Salt Setion Vice Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| John Mulhall | ||||||||
| Soda Ash Section Chairman | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Matt Stewart | ||||||||
| Talc/Wollastonite Section | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Julie Pier | ||||||||
| Talc/Wollastonite Section | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| Christopher Greissing | ||||||||
| President | 34.17 | Yes (X) | $207,073 | $35,346 | $55,070 | 5.83 | ||
| Wayne Palmer | ||||||||
| Executive Vice President | 38.63 | Yes (X) | $186,683 | $6,610 | $11,389 | 1.37 | ||
| Clarence Grebey | ||||||||
| VP, Comm. and External Affair | 39.49 | $103,665 | $1,335 | $20,107 | 0.51 | Yes (X) | ||
| John Cowie Senior Director | ||||||||
| Technical & Scientific Affairs | 37.79 | $109,979 | $6,438 | $25,485 | 2.21 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $607,400 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $49,729 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $112,051 | 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
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kountoupes Denham LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 607 - 14th Street NW Suite 750 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Consultants | ServicesDesc |
| Compensation | $120,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Membership dues | 900099 | $1,022,163 | $1,022,163 |
| Section income | 900099 | $183,708 | $183,708 |
| Annual and spring meetings | 900099 | $123,439 | $123,439 |
| Educational workshops | 900099 | $26,165 | $26,165 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,355,475 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $927 | TotalRevenueColumnAmt |
| Exclusion | $927 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,267 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$8,267 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,267 | TotalRevenueColumnAmt |
| Exclusion | -$8,267 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,348,135 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,355,475 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$7,340 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,798 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,425 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,525 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,958 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,989 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,485 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,613 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,733 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,403 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,552 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,192 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,218 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,269 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,869 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,899 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,827 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Prof. dues/coalitions | $40,088 |
| Bad debt | $9,701 |
| Taxes | $130 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,692,674 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,001,461 | BOYAmt |
| EOY | $409,916 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,122 | BOYAmt |
| EOY | $376,932 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,726 | BOYAmt |
| EOY | $22,390 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $60,304 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,712 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,104 | BOYAmt |
| EOY | $48,592 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,416 | BOYAmt |
| EOY | $121,625 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,175,829 | BOYAmt |
| EOY | $979,455 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,335 | BOYAmt |
| EOY | $194,550 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,268 | BOYAmt |
| EOY | $101,098 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
| EOY | $500,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,324 | BOYAmt |
| EOY | $85,444 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $732,927 | BOYAmt |
| EOY | $881,092 | 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 | $442,902 | BOYAmt |
| EOY | $98,363 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $442,902 | BOYAmt |
| EOY | $98,363 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,175,829 | BOYAmt |
| EOY | $979,455 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$344,539 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $1,022,163 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $309,529 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $63,231 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $372,760 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $306,649 | AggregateReportedDuesNtcAmt |
| Carried Over | $66,111 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,631 | DepreciationAmt |
| Book Value | $3,823 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,850 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,081 | DepreciationAmt |
| Book Value | $44,769 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,592 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Right-of-use asset - operating lease | $79,903 |
| Right-of-use asset - finance lease | $6,336 |
| Due from affiliates | $25,204 |
| Security deposit | $10,182 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $121,625 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Operating lease liability | $79,903 |
| Finance lease liability | $5,541 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $85,444 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,348,135 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,348,135 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,348,135 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,692,674 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,692,674 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,692,674 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management has evaluated the Association's tax positions and concluded that the Association's financial statements do not include any uncertain tax positions. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christopher Greissing | ||||||||||||||
| President | $189,575 | $32,359 | $15,773 | $2,692 | $1,725 | $295 | $19,879 | $3,393 | $27,162 | $4,636 | $254,114 | $43,375 | $0 | $0 |
| Wayne Palmer | ||||||||||||||
| Executive Vice President | $167,889 | $5,944 | $17,867 | $633 | $927 | $33 | $9,603 | $340 | $1,397 | $49 | $197,683 | $6,999 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Sch J Part II | FormAndLineReferenceDesc |
| Explanation | International Diatomite Producers Association is an affiliated, but unrelated, organization that reimburses allocated staffing costs to EMA. Two officers of the organization, Chris Greissing and Wayne Palmer, allocated time to the affiliated organization in 2022. Compensation, deferred compensation, and benefits allocated to, and reimbursed from, the unrelated organizations have been disclosed on Form 990, Part VII, Line 1a, Columns (e) and (f), and on Schedule J Part II, Line (ii), based upon time allocations and actual payroll costs. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Ellis | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Former Officer | RelationshipDescriptionTxt |
| Transaction | $15,000 | TransactionAmt |
| Transaction | Contracted services performed as independent contractor | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part I, Line 1, Description of Organization Mission: | The Essential Minerals Association (EMA) represents the interests of companies that mine or process minerals that are critical to manufacturing, energy, agriculture, infrastructure, transportation, and technology industries. Based in Arlington, Virginia, EMA ensures that the voices of its member companies and the socio-economic benefits they provide from mining to end-use products are heard by government leaders as well as the general public. EMA is the representative voice of companies that extract and process a vital and beneficial group of raw minerals that are the essential ingredients for many of the products used in everyday life. Our companies and the people they employ are proud of their industry and the socially responsible methods they use to deliver these beneficial resources. The products made possible by essential minerals are critical to the global economy. End uses for these minerals are used in energy production and storage, transportation, pharmaceuticals, cosmetics, food, agriculture and ranching, ceramic and glass, and sports and recreation. In fact, if you look around, virtually everything you see or use is made possible by the essential minerals produced by our membership. Membership is open to essential mineral producers and companies that provide equipment and services to the industry. EMA operates through a board of directors augmented by standing committees and task forces. Association meetings are held twice a year and the meetings of committees and task forces take place as needed throughout the year. Our focus is on proposed legislation and regulations, economic trends, and other issues that affect the essential minerals industry at large. Concurrent with these efforts, the association has distinct mineral sections to address the specific needs of our members. MINERAL SECTIONS Ball Clay/Kaolin Section Battery and Green Energy Minerals Section Bentonite/Barite Section Calcium Carbonate Section Diatomite/Perlite Section Feldspar Section Salt Section Soda Ash Section Talc/Wollastonite Section Other Essential Minerals Section |
| Form 990, Part VI, Section A, line 1a | The Executive Committee is composed of the Chairmen of EMA sections and the officers of the Association. As such, they all are elected members of the Board in addition to being members of the Executive Committee. The Executive Committee is authorized by the Board to act on behalf of the Board between board meetings. |
| Form 990, Part VI, Section A, line 4 | The Articles and Bylaws were amended in 2022 to change the name from Industrial Minerals Association- North America to Essential Minerals Association, Inc. |
| Form 990, Part VI, Section A, line 6 | The Association has dues paying members. |
| Form 990, Part VI, Section A, line 7a | Dues paying members belong to sections and elect the Chairman and Vice Chairman of their section, each of which serves on the Board of Directors and the Chairmen of the sections and officers serve on the Executive Committee. |
| Form 990, Part VI, Section B, line 11b | EMA will submit its draft Form 990 to the EMA Executive Committee (constituted as the EMA Audit Committee) for review no less than 14 days before its intended filing date and will respond to questions, comments, and suggestions accordingly. |
| Form 990, Part VI, Section B, line 12c | Persons covered by this policy will voluntarily disclose or update to the Chairman of the Board of Directors their interests that could give rise to conflicts of interest. At least once a year, on or about January 1, EMA will remind persons covered by this policy of their continuing obligation to comply with the policy. Persons covered by this policy will confirm their observance of the policy in writing. Persons covered by this policy are the Association's officers, directors and employees. |
| Form 990, Part VI, Section B, line 15 | The compensation of the person is reviewed and approved by the Compensation Committee of the Association, provided that persons with conflicts of interest with respect to the compensation arrangement at issue are not involved in this review and approval. |
| Form 990, Part VI, Section C, line 19 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part VII, Section A, Columns (B), (E) and (F) and Schedule J: | International Diatomite Producers Association is an affiliated, but unrelated, organization that reimburses allocated staffing costs to EMA. Two officers of the organization, Chris Greissing and Wayne Palmer, allocated time to the affiliated organization in 2022. Compensation, deferred compensation, and benefits allocated to, and reimbursed from, the unrelated organizations have been disclosed on Form 990, Part VII, Line 1a, Columns (e) and (f), and on Schedule J Part II, Line (ii), based upon time allocations and actual payroll costs. |
| Form 990, Part IX, line 11g | Professional services- Feldspar Initiative 3,750. Professional services- Salt Initiative 14,813. Other consulting and professional fees 46,025. Professional services- EPA Section Initiative 165,145. |
| Form 990, Part XII, Line 2c: | EMA's Audit Committee is responsible for oversight of the audit, including selection of the independent accountant. The process has not changed from prior years. |