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INTERNATIONAL ENERGY CREDIT ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ENERGY CREDIT ASSOCIATION INC (EIN 41-1353632)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-06-04
IRS object ID
202011569349300311
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2020-06-04T09:16:29-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222212404PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BARATZ & ASSOCIATES PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17 EVES DRIVE SUITE 100AddressLine1Txt
CityMARLTONCityNm
State AbbreviationNJStateAbbreviationCd
ZIP080533196ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411353632EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ENERGY CREDITBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone8563806854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73AddressLine1Txt
CityMOUNT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN EARLYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8563806854PhoneNum
Signature2020-02-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN FEKETE CPAPreparerPersonNm
PTINP00956964PTIN
Phone8569855688PhoneNum
Preparation2020-06-04PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.245.123.86IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-04IPDt
IP Tm09:16:29IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id5CC035325A6E5A8A3C8988E2050BCCD2B226B889AtSubmissionCreationDeviceId
At Submission Filing Device Id87D733E89D3F0882E3130F70511142B0764A40B8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL DUTKAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73AddressLine1Txt
CityMOUNT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,658,659GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IECA.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1923FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROVIDE A FORUM FOR THE EXCHANGE OF IDEAS RELEVANT TO ENERGY INDUSTRY CREDIT & FINANCIAL MANAGEMENT.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers125TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$5,933PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,556,445PYProgramServiceRevenueAmt
CY Program Service Revenue$1,501,365CYProgramServiceRevenueAmt
PY Investment Income$6,214PYInvestmentIncomeAmt
CY Investment Income$5,765CYInvestmentIncomeAmt
PY Other Revenue$30,891PYOtherRevenueAmt
CY Other Revenue$23,958CYOtherRevenueAmt
PY Total Revenue$1,599,483PYTotalRevenueAmt
CY Total Revenue$1,531,088CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,701,016PYOtherExpensesAmt
CY Other Expenses$1,471,918CYOtherExpensesAmt
PY Total Expenses$1,701,016PYTotalExpensesAmt
CY Total Expenses$1,471,918CYTotalExpensesAmt
PY Revenues Less Expenses-$101,533PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$59,170CYRevenuesLessExpensesAmt
Total Assets BOY$694,837TotalAssetsBOYAmt
Total Assets EOY$787,002TotalAssetsEOYAmt
Total Liabilities BOY$181,901TotalLiabilitiesBOYAmt
Total Liabilities EOY$189,386TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$512,936NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$597,616NetAssetsOrFundBalancesEOYAmt
MissionTO 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescANNUAL EDUCATION CONFERENCE AND CRUDE OIL/REFINED PRODUCTS/LEGISLATIVE CONFERENCES.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (true)ForeignFinancialAccountInd
Foreign CountryUKForeignCountryCd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION HEADQUARTERS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8563806854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73AddressLine1Txt
Address Line2STE 200AddressLine2Txt
CityMOUNT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MICHAEL BARBERIO
DIRECTOR1.50Yes (X)$0$0$0
NEAL BRANDEMARK
ASSISTANT TR3.00Yes (X)$0$0$0Yes (X)
CHRISTY BRINKMAN
DIRECTOR1.50Yes (X)$0$0$0
PAUL HEIKKILA CFA
DIRECTOR1.50Yes (X)$0$0$0
MICHAEL DUTKA
PRESIDENT4.00Yes (X)$0$0$0Yes (X)
JOHN EARLY
TREASURER3.00Yes (X)$0$0$0Yes (X)
JULIAN EDGAR
VP COMMUN./M3.00Yes (X)$0$0$0Yes (X)
CRAIG ENOCHS
VP EDUCATION3.00Yes (X)$0$0$0Yes (X)
ERIC B TWOMBLY CFA FRM
DIRECTOR1.50Yes (X)$0$0$0
JAY HOELLEN
FIRST VICE P3.00Yes (X)$0$0$0Yes (X)
PHIL LOOKADOO
DIRECTOR1.50Yes (X)$0$0$0
MARION MURPHY
VP SUSTAINAB3.00Yes (X)$0$0$0Yes (X)
FRANCO NEGRI
DIRECTOR1.50Yes (X)$0$0$0
KEVIN PAGE
DIRECTOR1.50Yes (X)$0$0$0
JUSTIN RIDDELL
DIRECTOR1.50Yes (X)$0$0$0
JOSHUA ROGERS
DIRECTOR1.50Yes (X)$0$0$0
SVEN RYNHOUD
DIRECTOR1.50Yes (X)$0$0$0
JAMIE SWARTZ
IMMEDIATE PA2.00Yes (X)$0$0$0Yes (X)
NITHYA VENKATESAN
DIRECTOR1.50Yes (X)$0$0$0
DIANNE WAHL
DIRECTOR1.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtAddress Line2ContractorAddress/USAddress/AddressLine2TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ASSOCIATION HEADQUARTERS INC
1120 ROUTE 73SUITE 200MOUNT LAURELNJ08054MANAGEMENT FEES$492,318
TRADEWINDS ISLAND GRAND RESORT
5600 GULF BLVDST PETE BEACHFL33706CONFERENCE SERV$133,124
HEATHER BUERGER
19802 MOLLY WINTERS LANECYPRESSTX77433CONSULTING SERV$111,925
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
CONFERENCES900099$670,864$670,864
SPONSOR CONTRIBUTIONS900099$413,966$413,966
MEMBERSHIP900099$386,420$386,420
SEMINARS900099$30,115$30,115
FieldValueIRS element (for citing)
Total Program Service Revenue$1,501,365TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,366TotalRevenueColumnAmt
Exclusion$4,366ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$128,970SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$127,571SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,399SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,399TotalRevenueColumnAmt
Exclusion$1,399ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$23,958TotalRevenueColumnAmt
Exclusion$23,958ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$23,958OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,531,088TotalRevenueColumnAmt
Related Or Exempt Func Income$1,087,399RelatedOrExemptFuncIncomeAmt
Exclusion$443,689ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$624,049TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,280TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$59,320TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$69,609TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$34,298TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$239,467TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,065TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DINNER$202,595
HOTEL AND OTHER COST$73,577
MISCELLANEOUS$51,853
SEMINARS$38,435

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$55,370TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,471,918TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$372,909BOYAmt
EOY$494,873EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$80,950BOYAmt
EOY$35,110EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$30,930BOYAmt
EOY$31,226EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$53,762BOYAmt
EOY$32,443EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$156,286BOYAmt
EOY$193,350EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$694,837BOYAmt
EOY$787,002EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$95,369BOYAmt
EOY$126,889EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$86,532BOYAmt
EOY$62,497EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$181,901BOYAmt
EOY$189,386EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$512,936BOYAmt
EOY$597,616EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$512,936BOYAmt
EOY$597,616EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$694,837BOYAmt
EOY$787,002EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$59,170ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$27,436NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$1,926OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,556,598TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$27,436NetUnrealizedGainsInvstAmt
Other Revenue-$1,926OtherRevenueAmt
Revenue Not Reported$25,510RevenueNotReportedAmt
Revenue Subtotal$1,531,088RevenueSubtotalAmt
Total Revenue Per Form990$1,531,088TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,471,918TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,471,918ExpensesSubtotalAmt
Total Expenses Per Form990$1,471,918TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE 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.
SCHEDULE D, PAGE 4, PART XI, LINE 2DREMEASUREMENT GAIN(LOSS) 151 INVESTMENT EXPENSES -2,077

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE (INCLUDING ICELAND & GREENLAND)1FUNDRAISING & PROGRACONF. SEM. MEETING$203,543
NORTH AMERICA1FUNDRAISING & PROGRACONF, SEM, MEETING$78,840
FieldValueIRS element (for citing)
Subtotal Employees2SubtotalEmployeesCnt
Total Employee2TotalEmployeeCnt
Subtotal Spent$282,383SubtotalSpentAmt
Total Spent$282,383TotalSpentAmt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE F, PAGE 1, PART I, LINE 3FormAndLineReferenceDesc
ExplanationEUROPE (INCLUDING ICELAND & GREENLAND) 203,543 0 NORTH AMERICA 78,840 0ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 4BGREAT BRITAIN (UK), CANADA
FORM 990, PAGE 6, PART VI, LINE 3IECA RECEIVES VARIOUS MANAGEMENT SERVICES FROM ASSOCIATION HEADQUARTERS, INC.
FORM 990, PAGE 6, PART VI, LINE 6MEMBERSHIP ORGANIZATION IECA HAS ONE CLASS OF VOTING MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AELECTION 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 11BGOVERNING 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 12CMONITORING 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 19PUBLIC AVAILABILITY OF OTHER DOCUMENTS COPIES OF IECAS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED UPON REQUEST.
FORM 990, PART XI, LINE 9REMEASURMENT GAIN(LOSSES) 151 INVESTMENT EXPENSES -2,077 TOTAL -1,926