2023-11-15T11:20:50-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 362079990 INTL ASSN AMUSEMENT PARKS & ATTRACTIONS INTL 3213197600 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 WILLIAM POWERS CHIEF FINANCIAL OFFICER 3213197600 2023-11-15 1 WILLIAM POWERS XXX-XX-XXXX 0 ERIN CRANMER P01712644 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z IAAPA WILLIAM POWERS 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 23028871 0 X WWW.IAAPA.ORG X 1934 DE WE INSPIRE, GROW, AND PROTECT THE GLOBAL ATTRACTIONS INDUSTRY THROUGH MEMBER CONNECTIONS. 24 23 78 400 765554 0 1871102 0 28409892 20980086 368783 126087 491574 667143 31141351 21773316 0 0 0 0 6703634 7786755 0 0 0 9939994 14414235 16643628 22200990 14497723 -427674 42560766 40028433 6824058 6982454 35736708 33045979 TO SERVE THE MEMBERSHIP BY PROMOTING SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND THE COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 0 0 CONVENTION:THREE ANNUAL TRADE SHOWS, ONE IN THE UNITED STATES, ONE IN ASIA, AND ONE IN EUROPE, AS WELL AS REGIONAL EDUCATION AND SAFETY EVENTS, ARE CONDUCTED TO PROMOTE THE PROGRESS AND DEVELOPMENT OF THE INDUSTRY. MEMBERSHIP:MEMBERSHIP DUES AND ASSESSMENTS SUPPORTS THE COSTS OF PROVIDING SERVICES TO THE MEMBERS TO PROMOTE THEIR COMMON BUSINESS INTEREST. COMMUNICATION: FUNWORLDTHE FUNDWORLD PUBLICATION PROVIDES INFORMATION RELATING TO THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 59 0 1 78 1 1 1 1 BE MX HK CH 0 0 0 0 0 0 X 24 23 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X GABRIELLE HERNANDEZ DIRECTOR OF ACCOUNTING 3213197623 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 AMANDA THOMPSON OBE IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 KEN WHITING CHAIRMAN OF THE BOARD 1.00 X X 53415 0 0 JIM PATTISON JR FIRST VICE CHAIR 1.00 X X 0 0 0 CURT CAFFEY TREASURER 1.00 X X 0 0 0 WUTHICHAI LUANGAMORNLERT SECOND VICE CHAIR 1.00 X X 0 0 0 FRENANDO ALDECOA DIRECTOR 1.00 X 0 0 0 CORRINE BRINDLEY DIRECTOR 1.00 X 0 0 0 MASSIMILLANO FREDDI DIRECTOR 1.00 X 0 0 0 FRANCEEN GONZALES DIRECTOR 1.00 X 0 0 0 CHLOE HAUSFELD DIRECTOR 1.00 X 0 0 0 LAURA WOODBURN DIRECTOR 1.00 X 0 0 0 XAVIER LOPEZ DIRECTOR 1.00 X 0 0 0 DARRYL METZGER DIRECTOR 1.00 X 0 0 0 TED MOLTER DIRECTOR 1.00 X 0 0 0 LUCIANA PERIALES DIRECTOR 1.00 X 0 0 0 ANNE RASHFORD DIRECTOR 1.00 X 0 0 0 HAR KUPERS DIRECTOR 1.00 X 0 0 0 LUKE RILEY DIRECTOR 1.00 X 0 0 0 BOB RIPPY DIRECTOR 1.00 X 0 0 0 MIKKA SEPPALA DIRECTOR 1.00 X 0 0 0 ASH SMART DIRECTOR 1.00 X 0 0 0 TONY SZE DIRECTOR 1.00 X 0 0 0 JOHN MCREYNOLDS DIRECTOR 1.00 X 0 0 0 BONNIE WEBER DIRECTOR 1.00 X 0 0 0 HAROLD MCEVOY PRESIDENT/CEO 39.00 1.00 X 647449 0 23951 WILLIAM POWERS CHIEF FINANCIAL OFFICER 40.00 X 338037 0 38744 DAVID MANDT CHIEF ENGAGEMENT OFFICER 40.00 X 322808 0 30371 JAKOB WAHL CHIEF OPERATING OFFICER 40.00 X 446132 0 22965 JUNE KO VP, ASIA PACIFIC OPERATION 40.00 X 272829 0 14556 KEVIN MICHAEL SHELTON VP, NOTH AMERICA OPERATION 40.00 X 164132 0 29031 RENO DESCHAINE VP, GLOBAL EDUCATION 40.00 X 220926 0 30928 ALICE MATHU VP, GLOBAL SALES 40.00 X 177810 0 34941 FREDRIC LOMANGINO HEAD OF, HUMAN RESOURCES 40.00 X 153399 0 27597 PATRICK HALLER VP, GLOBAL MARKETING, COMMUNICATIONS AND MEMBERSHI 40.00 X 170838 0 24301 KEITH ALLAN STEPHENSON DIRECTOR, PUBLIC AFFAIRS 40.00 X 143534 0 27582 3111309 0 304967 11 0 1 0 RWS ASSOCIATES 34-01 38TH AVE SUITE 302 LONG ISLAND CITY NY 11101 SHOW PRODUCTION AND A/V SERVICES 706764 SWAPCARD INC 1411 BROADWAY 16TH FLOOR NEW YORK NY 10018 SOFTWARE AND APPLICATION SERVICES 446702 FREEMAN PO BOX 650036 DALLAS TX 75265 EXPO LOGISTICS 444089 CSG CREATIVE 313 S PATRICK ST ALEXANDRIA VA 22314 MARKETING SERVICES 414883 EUROMONITOR INTERNATIONAL 224 SOUTH MICHIGAN AVE SUITE 1500 CHICAGO IL 60604 RESEARCH 408010 20 CONVENTION 900004 17785344 17785344 DUES 900099 2006083 2006083 FUNWORLD 541800 361062 -1100 362162 MISCELLANEOUS PUBLICATIONS 541800 360536 360536 EDUCATION 611710 291809 291809 175252 175252 20980086 591642 591642 790000 1255555 -465555 -465555 -465555 HOUSING REBATE 900099 233818 233818 FEC INSURANCE FEES 900099 61800 61800 JOB BOARD REVENUE 900099 42856 42856 328669 328669 667143 21773316 20881675 765554 126087 X 2404426 4332445 17376 654005 378503 276021 45000 75348 2415291 618379 1137911 296215 450142 1180472 5499817 684635 66539 CREDIT CARD FEES 475916 GOVERNMENT RELATIONS 404449 PUBLICATIONS PRINTING 71467 EQUIPMENT 10806 705827 22200990 790 879 11693592 9113019 1530690 1643559 1628566 966035 15889858 3398793 12805248 12491065 13625137 14045450 701409 701409 488278 488278 87056 578739 42560766 40028433 2561745 3064778 4249338 3917676 12975 0 6824058 6982454 X 35736708 33045979 35736708 33045979 42560766 40028433 X -427674 -2126151 -136904 X X 0 1 X 1 0 0 0 1 2006083 213827 -2801 211026 211026 19817027 -19817027 20231966 -414939 19817027 3000000 3000000 10042218 1345207 8697011 4500 2850 1650 2843140 2050736 792404 12491065 X 26597500 -2126151 7025683 4899532 21697968 75348 75348 21773316 28686675 6561033 6561033 22125642 75348 75348 22200990 PART V, LINE 4: THE AMOUNT PREVISOULY REPORTED ON THE FORM 990 AS A BOARD DESIGNATED OR QUASI-ENDOWMENT WAS MISSCLASSIFIED AS SUCH. THE BOARD'S INTENTION OF THESE FUNDS ARE FOR A RESERVE FUND TO COVER EXPENSES INCURRED AND REVENUES LOST AS A RESULT OF ONE OF THE ASSOCIATION'S EXPOSITIONS BEING CANCELLED. PART X, LINE 2: INCOME TAXES - THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC). INCOME FROM NON-EXEMPT FUNCTIONS, INCLUDING ADVERTISING, IS SUBJECT TO INCOME TAXES TO THE EXTENT THAT REVENUE EXCEEDS RELATED COSTS. THERE WAS NO TAX DUE FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ENTITIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 7,025,683. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 6,561,033. EAST ASIA AND THE PACIFIC 2 8 PROGRAM SERVICES MEMBERSHIP, TRADESHOW, AND EDUCATION 1333584 EUROPE, THE MIDDLE EAST AND AFRICA 1 9 PROGRAM SERVICES AND TRADESHOW OWNERSHIP MEMBERSHIP, TRADESHOW, AND EDUCATION 6341121 LATIN AND SOUTH AMERICA 1 4 PROGRAM SERVICES MEMBERSHIP, EDUCATIONAL EVENTS 609268 4 21 0 0 4 21 8283973 0 8283973 0 0 1 0 0 0 PART III ACCOUNTING METHOD: X 1 1 X X X X 0 0 0 HAROLD MCEVOY PRESIDENT/CEO 523849 0 123600 0 0 0 2377 0 21574 0 671400 0 0 0 JAKOB WAHL CHIEF OPERATING OFFICER 421287 0 24845 0 0 0 5288 0 17677 0 469097 0 0 0 WILLIAM POWERS CHIEF FINANCIAL OFFICER 292968 0 45069 0 0 0 10250 0 28494 0 376781 0 0 0 DAVID MANDT CHIEF ENGAGEMENT OFFICER 282719 0 40089 0 0 0 8427 0 21944 0 353179 0 0 0 JUNE KO VP, ASIA PACIFIC OPERATION 237531 0 35298 0 0 0 2331 0 12225 0 287385 0 0 0 RENO DESCHAINE VP, GLOBAL EDUCATION 201192 0 19734 0 0 0 9349 0 21579 0 251854 0 0 0 ALICE MATHU VP, GLOBAL SALES 162801 0 15009 0 0 0 7730 0 27211 0 212751 0 0 0 PATRICK HALLER VP, GLOBAL MARKETING, COMMUNICATIONS 161118 0 9720 0 0 0 6991 0 17310 0 195139 0 0 0 KEVIN MICHAEL SHELTON VP, NOTH AMERICA OPERATION 153097 0 11035 0 0 0 7284 0 21747 0 193163 0 0 0 FREDRIC LOMANGINO HEAD OF, HUMAN RESOURCES 141193 0 12206 0 0 0 6600 0 20997 0 180996 0 0 0 KEITH ALLAN STEPHENSON DIRECTOR, PUBLIC AFFAIRS 130734 0 12800 0 0 0 0 0 27582 0 171116 0 0 0 PART I, LINE 1A IAAP REIMBURSES THE CHAIRMAN FOR COMPANION TRAVEL. IN CASES WHERE THE FIRST VICE CHAIR IS TRAVELING ON IAAPA BUSINESS FOR THE CHAIRMAN, IAAPA WILL REIMBURSE THE FIRST VICE CHAIR FOR COMPANION TRAVEL. THE PRESIDENT OF THE ASSOCIATION ALSO RECEIVES REIMBURSEMENT FOR COMPANION TRAVEL. FORM 990, PART VI, SECTION A, LINE 6 FOUNDED IN 1918, IAAPA IS THE LARGEST INTERNATIONAL TRADE ASSOCIATION FOR PERMANENTLY-LOCATED AMUSEMENT FACILITIES WORLDWIDE. THE ORGANIZATION REPRESENTS OVER 6,700 FACILITY, SUPPLIER, AND INDIVIDUAL MEMBERS FROM MORE THAN 108 COUNTRIES. IAAPA HELPS MEMBERS IMPROVE THEIR EFFICIENCY, MARKETING, SAFETY, AND PROFITABILITY WHILE MAINTAINING THE HIGHEST POSSIBLE PROFESSIONAL STANDARDS IN THE INDUSTRY. MEMBERS INCLUDE THEME PARKS, AMUSEMENT PARKS, WATER PARKS, FAMILY ENTERTAINMENT CENTERS, ZOOS, AQUARIUMS, MUSEUMS, SCIENCE CENTERS, AND TOURIST ATTRACTIONS. ADDITIONALLY, THE MEMBERS INCLUDE THE MANUFACTURERS, SUPPLIERS AND CONSULTANTS THAT MAKE THE INDUSTRY SAFE AND FUN. FORM 990, PART VI, SECTION A, LINE 7A THE IAAPA GOVERNANCE COMMITTEE PRESENTS A SLATE OF NOMINEES TO THE BOARD OF DIRECTORS FOR ELECTION. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MUST OBTAIN APPROVAL FROM THE MEMBERS WITH VOTING RIGHTS FOR ANY MERGER, CONSOLIDATION, DISSOLUTION OR DISPOSITION OF SUBSTANTIALLY ALL ASSETS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE ANNUAL FEDERAL FORMS 990 AND 990-T FOR IAAPA ARE PREPARED BY THE INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL INFORMATION. THE COMPLETED 990 AND 990-T ARE THEN REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER AND DIRECTOR OF ACCOUNTING FOR ACCURACY. THE FORMS ARE POSTED ON A MEMBERS ONLY SECTION OF IAAPA'S WEBSITE. A LINK IS SENT TO ALL BOARD MEMBERS WITH A DEADLINE TO REPLY TO STAFF WITH ANY QUESTIONS OR COMMENTS PRIOR TO FILING THE FORMS. FORM 990, PART VI, SECTION B, LINE 12C IAAPA HAS A CONFLICT OF INTEREST POLICY THAT IS ENFORCED FOR INDIVIDUAL BOARD MEMBERS AND OFFICERS AS DESCRIBED BELOW 1) BOARD MEMBERS AND OTHER INTERESTED PERSONS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF IAAPA IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF IAAPA. A CONFLICT OF INTEREST ARISES WHEN A BOARD MEMBER MAY BENEFIT FINANCIALLY OR OTHERWISE FROM A DECISION HE OR SHE COULD MAKE IN THAT CAPACITY, INCLUDING INDIRECT BENEFITS SUCH AS TO FAMILY MEMBERS OR BUSINESSES WITH WHICH THE PERSON IS CLOSELY ASSOCIATED. 2) DISCLOSURE IS EXPECTED OF THE FOLLOWING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT COMPETES WITH IAAPA, AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT IS, OR SEEKS TO BE, A VENDOR OF PRODUCTS OR SERVICES TO IAAPA, OR A POSITION AS SPOKESPERSON, CONSULTANT OR EMPLOYEE OR AGENT FOR ANOTHER COMMERCIAL OR NONPROFIT ORGANIZATION THAT ADVANCES OPPOSING OR ADVERSE PUBLIC POLICY POSITIONS FROM THOSE OF IAAPA. 3) ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO IAAPA HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS AND A DETERMINATION BY THE DISINTERESTED BOARD MEMBERS - WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER - ARE REQUIRED. 4) ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE OFFICER GROUP THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES THE DISINTERESTED MEMBERS OF THE OFFICER GROUP SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY) THE OFFICER GROUP SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5)ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE OFFICER GROUP, AS WELL AS ALL OTHER CONFLICT INFORMATION, IF ANY, PROVIDED BY BOARD MEMBERS. 6)IF THE OFFICER GROUP OR BOARD HAS REASONABLE CAUSE TO BELIEVE A BOARD MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE OFFICER GROUP OR BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 IAAPA HAS A COMPENSATION COMMITTEE COMPRISED OF THE IAAPA MEMBER OFFICERS. ANNUAL GOALS AND OBJECTIVES FOR THE PRESIDENT AND CEO ARE PREPARED BY THE PRESIDENT AND CEO AND APPROVED BY THE COMMITTEE. THEIR COMPENSATION AND BONUS IS BASED ON ACHIEVING THOSE GOALS. MARKET SURVEYS ARE PERFORMED PERIODICALLY TO COMPARE COMPENSATION OF HIGHLY PAID IAAPA EMPLOYEES TO THE LOCAL MARKET. THE SENIOR STAFF PREPARES GOALS AND OBJECTIVES FOR APPROVAL BY THE PRESIDENT AND CEO. SALARY INCREASES FOR SENIOR STAFF ARE APPROVED BY THE PRESIDENT AND CEO BASED ON THEIR ACHIEVING THE PRESET GOALS AND A BONUS POOL FOR THE SENIOR MANAGEMENT IS APPROVED BY THE COMMITTEE AND DISTRIBUTION OF THE POOL IN AGGREGATE IS APPROVED BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 IAAPA COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF THE INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), ITS DETERMINATION LETTER FORM TO THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE AN ORGANIZATION EXEMPT UNDER SECTION 501(C)(6) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, IAAPA HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART IX, LINE 11G TEMPORARY HELP 150,460. PROFESSIONAL FEES 1,212,903. RESEARCH & SURVEYS 628,268. EDITORIAL, PROOFREADING, AND DESIGN 348,362. TRANSLATION 75,298. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN CURRENCY TRANSLATION -73,553. GAIN (LOSS) ON SALE OF FIXED ASSETS -63,351. FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, LINE 2C: THE FINANCE COMMITTEE HAS OVERSIGHT OVER THE AUDIT, REVIEW, AND COMPILATION OF ITS FINANCIAL STATEMENTS. EAS USA 4155 WEST TAFT VINELAND RD ORLANDO FL 32837 362079990 DORMANT LLC DE INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS IAAPA FOUNDATION 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 264186862 EDUCATION AND RESERACH FOR THE AMUSEMENT AND ATTRACTIONS INDUSTRY VA 501(C)(3) LINE 7 INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATRACTIONS 0 THE EURO AMUSEMENT SHOW 4 SINT-LAZARUSLANN SINT-JOOST-TEN- BRUSSELS BE 362079990 EUROPEAN TRADESHOW BE INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS C 5977346 9339087 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0