INTERNATIONAL ENERGY CREDIT ASSOCIATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ENERGY CREDIT ASSOCIATION INC (EIN 41-1353632)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-03-18
IRS object ID: 202200779349301005
Schema version: 2021v4.0
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
Form 990
Schedule C
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-03-18T09:50:17-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	222212404	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BARATZ & ASSOCIATES PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4B EVES DR STE 100	AddressLine1Txt
City	MARLTON	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08053	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	411353632	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL ENERGY CREDIT	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	8563806854	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1120 ROUTE 73	AddressLine1Txt
City	MOUNT LAUREL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08054	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NEAL BRANDEMARK	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8563806854	PhoneNum
Signature	2022-03-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	NEAL	PersonFirstNm
Person Last	BRANDEMARK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN FEKETE	PreparerPersonNm
PTIN	P00956964	PTIN
Phone	8569855688	PhoneNum
Preparation	2022-03-18	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL DUTKA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1120 ROUTE 73	AddressLine1Txt
City	MOUNT LAUREL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08054	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$758,801	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.IECA.NET	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1923	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	PROVIDE A FORUM FOR THE EXCHANGE OF IDEAS RELEVANT TO ENERGY INDUSTRY CREDIT & FINANCIAL MANAGEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	207	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$384,557	PYProgramServiceRevenueAmt
CY Program Service Revenue	$687,398	CYProgramServiceRevenueAmt
PY Investment Income	$2,123	PYInvestmentIncomeAmt
CY Investment Income	$7,495	CYInvestmentIncomeAmt
PY Other Revenue	$42,883	PYOtherRevenueAmt
CY Other Revenue	$40,305	CYOtherRevenueAmt
PY Total Revenue	$429,563	PYTotalRevenueAmt
CY Total Revenue	$735,198	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$546,693	PYOtherExpensesAmt
CY Other Expenses	$731,019	CYOtherExpensesAmt
PY Total Expenses	$546,693	PYTotalExpensesAmt
CY Total Expenses	$731,019	CYTotalExpensesAmt
PY Revenues Less Expenses	-$117,130	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$4,179	CYRevenuesLessExpensesAmt
Total Assets BOY	$888,331	TotalAssetsBOYAmt
Total Assets EOY	$730,550	TotalAssetsEOYAmt
Total Liabilities BOY	$397,354	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$210,418	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$490,977	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$520,132	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROMOTE THE PROFESSIONALISM OF ITS MEMBERS BY PROVIDING CONTINUING EDUCATION AND A FORUM FOR THE EXCHANGE OF IDEAS RELEVANT TO CREDIT AND FINANCIAL MANAGEMENT OF THE ENERGY INDUSTRY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	ANNUAL EDUCATION CONFERENCE AND CRUDE OIL/REFINED PRODUCTS/LEGISLATIVE CONFERENCES.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	UK	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ASSOCIATION HEADQUARTERS INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8563806854	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1120 ROUTE 73	AddressLine1Txt
Address Line2	STE 200	AddressLine2Txt
City	MOUNT LAUREL	CityNm
State Abbreviation	NJ	StateAbbreviationCd
ZIP	08054	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MICHAEL DUTKA
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
JAY HOELLEN
FIRST VICE P	3.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN EARLY
VP SUSTAINAB	3.00	Yes (X)	Yes (X)	$0	$0	$0
CRAIG ENOCHS
VP EDUCATION	3.00	Yes (X)	Yes (X)	$0	$0	$0
FRANCO NEGRI
VP MARKETING	3.00	Yes (X)	Yes (X)	$0	$0	$0
NEAL BRANDEMARK
TREASURER	3.00	Yes (X)	Yes (X)	$0	$0	$0
JUSTIN RIDDELL
DIRECTOR	1.50	Yes (X)		$0	$0	$0
JOSHUA ROGERS
DIRECTOR	1.50	Yes (X)		$0	$0	$0
PHIL LOOKADOO
DIRECTOR	1.50	Yes (X)		$0	$0	$0
ERIC B TWOMBLY CFA FRM
DIRECTOR	1.50	Yes (X)		$0	$0	$0
PAUL HEIKKILA CFA
DIRECTOR	1.50	Yes (X)		$0	$0	$0
CHRISTY BRINKMAN
DIRECTOR	1.50	Yes (X)		$0	$0	$0
SVEN RYNHOUD
DIRECTOR	1.50	Yes (X)		$0	$0	$0
KEVIN PAGE
DIRECTOR	1.50	Yes (X)		$0	$0	$0
NITHYA VENKATESAN
DIRECTOR	1.50	Yes (X)		$0	$0	$0
ENDER CHEUNG
DIRECTOR	1.50	Yes (X)		$0	$0	$0
NAEEM JONES
DIRECTOR	1.50	Yes (X)		$0	$0	$0
MIKHAELA MCDONALD
DIRECTOR	1.50	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	Address Line2ContractorAddress/USAddress/AddressLine2Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ASSOCIATION HEADQUARTERS INC
1120 ROUTE 73	SUITE 200	MOUNT LAUREL	NJ	08054	MANAGEMENT FEES	$256,901
MGM RESORTS INTL SHARED SERVICES
3400 S LAS VEGAS BLVD		LAS VEGAS	NV	89109	CONFERENCE SERV	$121,267
HEATHER BUERGER
19802 MOLLY WINTERS LANE		CYPRESS	TX	77433	CONSULTING SERV	$105,320

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
MEMBERSHIP	900099	$288,585	$288,585
SPONSOR CONTRIBUTIONS	900099	$287,596		$287,596
CONFERENCES	900099	$106,952	$106,952
SEMINARS	900099	$4,265	$4,265

Field	Value	IRS element (for citing)
Total Program Service Revenue	$687,398	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,203	TotalRevenueColumnAmt
Exclusion	$7,203	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$23,895	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$23,603	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$292	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$292	TotalRevenueColumnAmt
Related Or Exempt Func Income	$292	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER	Desc
Business	900099	BusinessCd
Total Revenue Column	$40,305	TotalRevenueColumnAmt
Exclusion	$40,305	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$40,305	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$735,198	TotalRevenueColumnAmt
Related Or Exempt Func Income	$400,094	RelatedOrExemptFuncIncomeAmt
Exclusion	$335,104	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$439,209	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,800	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$31,116	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$46,845	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,779	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$81,807	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,955	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
DINNER	$39,399
HOTEL AND OTHER COST	$34,787
SPEAKER EXPENSES	$16,488
MISCELLANEOUS	$6,511

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,323	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$731,019	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$612,423	BOYAmt
EOY	$250,081	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$35,090	BOYAmt
EOY	$20,505	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,175	BOYAmt
EOY	$4,139	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$37,746	BOYAmt
EOY	$57,210	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$195,897	BOYAmt
EOY	$398,615	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$888,331	BOYAmt
EOY	$730,550	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$41,464	BOYAmt
EOY	$45,775	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$355,890	BOYAmt
EOY	$164,643	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$397,354	BOYAmt
EOY	$210,418	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	$490,977	BOYAmt
EOY	$520,132	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$490,977	BOYAmt
EOY	$520,132	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$888,331	BOYAmt
EOY	$730,550	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$4,179	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$34,554	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$9,578	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, THEREFORE, IT HAS NO PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME TAXES. GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED BY GAAP.	ExplanationTxt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
EUROPE (INCLUDING ICELAND & GREENLAND)	1	FUNDRAISING & PROGRA	CONF. SEM. MEETING	$45,680
NORTH AMERICA	1	FUNDRAISING & PROGRA	CONF, SEM, MEETING	$12,907

Field	Value	IRS element (for citing)
Subtotal Employees	2	SubtotalEmployeesCnt
Total Employee	2	TotalEmployeeCnt
Subtotal Spent	$58,587	SubtotalSpentAmt
Total Spent	$58,587	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE F, PAGE 1, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	EUROPE (INCLUDING ICELAND & GREENLAND) 45,680 0 NORTH AMERICA 12,907 0	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART V, LINE 4B	GREAT BRITAIN (UK), CANADA
FORM 990, PAGE 6, PART VI, LINE 3	IECA RECEIVES VARIOUS MANAGEMENT SERVICES FROM ASSOCIATION HEADQUARTERS, INC.
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERSHIP ORGANIZATION IECA HAS ONE CLASS OF VOTING MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	ELECTION OF MEMBERS OF GOVERNING BODY EACH VOTING MEMBER HAS THE SAME RIGHT TO VOTE AND TO BE ELECTED AS A MEMBER OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	GOVERNING BODY REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A FINAL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BOARD.
FORM 990, PAGE 6, PART VI, LINE 12C	MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY ALL BOARD MEMBERS ARE REMINDED ANNUALLY OF THEIR DISCLOSURE OBLIGATIONS UNDER THE DISCLOSURE DECLARATION POLICY. MEMBERS SHALL UPDATE THE DISCLOSURE DECLARATION ANYTIME THEY BECOME AWARE OF A POTENTIAL CONFLICT. EACH UPDATE TO THE DECLARATION IS SENT TO THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 19	PUBLIC AVAILABILITY OF OTHER DOCUMENTS COPIES OF IECAS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED UPON REQUEST.
FORM 990, PART XI, LINE 9	REMEASUREMENT LOSS -5,663 INVESTMENT EXPENSES -3,915 TOTAL -9,578