INDO-AMERICAN ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: INDO-AMERICAN ASSOCIATION (EIN 76-0409339)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-10-12
IRS object ID: 202202859349301710
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 A
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-10-12T18:13:37-04:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	473017802	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	AH CPA'S PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3050 POST OAK BLVD STE 550	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	770566534	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	760409339	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INDO-AMERICAN ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	INDO	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9036 MARLIVE LANE	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77025	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SOMDUTT BEHURA	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7136647901	PhoneNum
Signature	2022-05-06	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SOMDUTT	PersonFirstNm
Person Last	BEHURA	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANJALI ARJUNANI	PreparerPersonNm
PTIN	P01398530	PTIN
Phone	7135529499	PhoneNum
Preparation	2022-10-12	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	SOMDUTT BEHURA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9036 MARLIVE LANE	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77025	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$109,232	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.IAAHOUSTON.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1993	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION'S MISSION IS TO PROMOTE THE CULTURAL ARTS OF INDIA IN AMERICA	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$112,258	PYContributionsGrantsAmt
CY Contributions Grants	$94,473	CYContributionsGrantsAmt
PY Program Service Revenue	$332	PYProgramServiceRevenueAmt
CY Program Service Revenue	$705	CYProgramServiceRevenueAmt
PY Investment Income	$1,739	PYInvestmentIncomeAmt
CY Investment Income	$148	CYInvestmentIncomeAmt
CY Other Revenue	$13,906	CYOtherRevenueAmt
PY Total Revenue	$114,329	PYTotalRevenueAmt
CY Total Revenue	$109,232	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$43,102	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$72,563	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$4,967	CYTotalFundraisingExpenseAmt
PY Other Expenses	$96,503	PYOtherExpensesAmt
CY Other Expenses	$67,369	CYOtherExpensesAmt
PY Total Expenses	$139,605	PYTotalExpensesAmt
CY Total Expenses	$139,932	CYTotalExpensesAmt
PY Revenues Less Expenses	-$25,276	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$30,700	CYRevenuesLessExpensesAmt
Total Assets BOY	$708,264	TotalAssetsBOYAmt
Total Assets EOY	$669,418	TotalAssetsEOYAmt
Total Liabilities BOY	$8,146	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$700,118	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$669,418	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ORGANIZATION'S MISSION IS TO PROMOTE THE CULTURAL ARTS OF INDIA IN AMERICA	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROMOTION OF CULTURAL ARTS IN INDIA	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$48,414	ExpenseAmt
Revenue	$95,178	RevenueAmt
Desc	PROGRAM SERVICE EXPENSES FOR 2021	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$48,414	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$95,178	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$48,414	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	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	Yes (true)	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	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	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	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	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

Field	Value	IRS element (for citing)
Person	ANGELI ARJUNANI	PersonNm
Phone	7135529499	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3050 POST OAK BLVD STE 1350	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd
SHEETAL BEDI
EXECUTIVE DI	50.00	Yes (X)	$66,667	$0	$0
SHAHZAD BASHIR
CHAIRPERSON	20.00	Yes (X)	$0	$0	$0
SOMDUTT BEHURA
TREASURER	15.00	Yes (X)	$0	$0	$0	0.00
ATUL BHATIA
SECRETARY	20.00	Yes (X)	$0	$0	$0
RADHIKA DAY
DIRECTOR	20.00	Yes (X)	$0	$0	$0
TEJ GANJU
DIRECTOR	20.00	Yes (X)	$0	$0	$0
ALPANA LOYALKA
DIRECTOR	20.00	Yes (X)	$0	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$66,667	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$39,600	MembershipDuesAmt
All Other Contributions	$54,873	AllOtherContributionsAmt
Total Contributions	$94,473	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	ADMISSION CHARGES/BOX OFFICE	Desc
Total Revenue Column	$705	TotalRevenueColumnAmt
Related Or Exempt Func Income	$705	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$705	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$146	TotalRevenueColumnAmt
Related Or Exempt Func Income	$146	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$2	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$2	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PRIOR YEAR PAYROLL ADJUSTMENT	$8,146	$8,146
PPP	$5,760	$5,760

Field	Value	IRS element (for citing)
Other Revenue Total	$13,906	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$109,232	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,759	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$66,667	TotalAmt
Management And General	$66,667	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$5,896	TotalAmt
Management And General	$5,896	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,584	TotalAmt
Management And General	$4,584	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$18,509	TotalAmt
Program Services	$18,509	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$70	TotalAmt
Management And General	$70	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$663	TotalAmt
Management And General	$663	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$443	TotalAmt
Program Services	$443	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,336	TotalAmt
Management And General	$2,336	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
ARTIST FEES	$28,873	$28,873
MEALS/ENTERTAINMENT-100%	$4,534		$4,534
BANK CHARGES	$2,970			$2,970
MISC. EXP.	$1,556			$1,556

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,831	TotalAmt
Program Services	$589	ProgramServicesAmt
Management And General	$1,809	ManagementAndGeneralAmt
Fundraising	$433	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$139,932	TotalAmt
Program Services	$48,414	ProgramServicesAmt
Management And General	$86,551	ManagementAndGeneralAmt
Fundraising	$4,967	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$134,385	BOYAmt
EOY	$95,750	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$16,564	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,176	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$831	BOYAmt
EOY	$388	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$573,048	BOYAmt
EOY	$573,280	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$708,264	BOYAmt
EOY	$669,418	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$8,146	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,146	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$700,118	BOYAmt
EOY	$629,127	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
EOY	$40,291	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$700,118	BOYAmt
EOY	$669,418	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$708,264	BOYAmt
EOY	$669,418	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$30,700	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$94,473	CurrentTaxYearAmt
Total	$94,473	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$94,473	CurrentTaxYearAmt
Total	$94,473	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$94,473	PublicSupportTotal170Amt
Total Support	$94,473	TotalSupportAmt
Gross Receipts Rltd Activities	$14,757	GrossReceiptsRltdActivitiesAmt
Public Support CY170	1.00000	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,564	OtherCostOrOtherBasisAmt
Depreciation	$16,176	DepreciationAmt
Book Value	$388	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$388	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	PROGRAM SERVICE EXPENSES FOR 2021
FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT COPY IS EMAILED BY THE CPA TO THE DIRECTOR AND ACCORDINGLY REVIES AND DISTRIBUTED.
FORM 990, PAGE 6, PART VI, LINE 19	INDO AMERICAN ASSOCIATION MAKES THE GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON A NEED OR RIGHT TO NOW CASE (VIA A WRITTEN REQUEST OT THE IAA PRESIDENT) AT THE PRESIDENT'S OR ANOTHER OFFICER'S PLACE OF WORK AS A HARD COPY DOCUMENT FOR REFERENCE. THESE DOCUMENTS ARE FURNISHED TO CIVIC ORGANIZATIONS AND FOUNDATIONS FOR GRANT REVIEW PURPOSES IN WRITING.