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INDOOR AIR QUALITY ASSOCIATION INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
INDOOR AIR QUALITY ASSOCIATION INC (EIN 59-3596161)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-15
IRS object ID
202021979349304737
Schema version
2018v3.2
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)
Return2020-07-15T13:51:28-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232896692PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BBD LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11835 MARKET STREET 3RD FLOORAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN593596161EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INDOOR AIR QUALITY ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINDOBusinessNameControlTxt
Phone8448024103PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73 NO 200AddressLine1Txt
CityMT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREG LONGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8448024103PhoneNum
Signature2020-07-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER SOLOTPreparerPersonNm
PTINP00749373PTIN
Phone2155677770PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.203.243.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-15IPDt
IP Tm14:51:21IPTm
IP TimezoneEDIPTimezoneCd
Federal Original Submission Id23572920201960364e49FederalOriginalSubmissionId
Federal Original Submission Id2020-07-14FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id77CA6B56B756E7D447116D987DC2386506D64E33AtSubmissionCreationDeviceId
At Submission Filing Device IdBD9A5248FD892EED72309E8CBFD61EFE5C549072AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-09-10 13:11:23ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREG LONGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73 NO 200AddressLine1Txt
CityMT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$681,957GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IAQA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateNJLegalDomicileStateCd
Activity Or MissionEDUCATION AND INFORMATION REGARDING INDOOR AIR QUALITY.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$783,454PYProgramServiceRevenueAmt
CY Program Service Revenue$674,127CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$378CYInvestmentIncomeAmt
PY Other Revenue$10,024PYOtherRevenueAmt
CY Other Revenue$7,452CYOtherRevenueAmt
PY Total Revenue$793,478PYTotalRevenueAmt
CY Total Revenue$681,957CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$797,221PYOtherExpensesAmt
CY Other Expenses$697,056CYOtherExpensesAmt
PY Total Expenses$797,221PYTotalExpensesAmt
CY Total Expenses$697,056CYTotalExpensesAmt
PY Revenues Less Expenses-$3,743PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$15,099CYRevenuesLessExpensesAmt
Total Assets BOY$543,046TotalAssetsBOYAmt
Total Assets EOY$477,566TotalAssetsEOYAmt
Total Liabilities BOY$368,999TotalLiabilitiesBOYAmt
Total Liabilities EOY$318,618TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$174,047NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$158,948NetAssetsOrFundBalancesEOYAmt
MissionTHE INDOOR AIR QUALITY ASSOCIATION IS THE LEADING ORGANIZATION DEDICATED TO DEVELOPING, EDUCATING AND SUPPORTING OUR MULTI-DISCIPLINARY MEMBERSHIP TO IDENTIFY AND RESOLVE INDOOR ENVIRONMENTAL CHALLENGES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescEDUCATION IS ACCOMPLISHED THROUGH AN ANNUAL CONFERENCE, SHORT COURSES OFFERED IN VARIOUS LOCATIONS SEVERAL TIMES PER YEAR. EDUCATION IS ALSO ACCOMPLISHED THROUGH OUR NEWSLETTER, WEBSITE, PUBLICATIONS AND OTHER PUBLISHED INFORMATION, INCLUDING OUR WEBSITE. IAQA CHAPTERS PRODUCE WORKSHOPS ON A LOCAL LEVEL FOR MEMBERS TO EXCHANGE TECHNICAL INFORMATION, LEARN NEW TECHNOLOGY, GAIN CONTINUING EDUCATION AND NETWORK.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescMEMBER COMMUNICATIONS: IAQA HAS NEARLY 2,000 MEMBERS. COMMUNICATIONS INCLUDE MONTHLY E-NEWSLETTER, FREQUENT E-MAIL ALERTS, WEBSITE ANNOUNCEMENTS, PLUS OTHER BROCHURES, PUBLICATIONS AND GUIDES. IAQA TRACKS LEGISLATION OF INTEREST TO MEMBERS AND REPORTS ON PROPOSED OR APPROVED LEGISLATION REGARDING PUBLIC HEALTH AND SAFETY, WORKER SAFETY, PROFESSIONAL LICENSING AND OTHER AREAS PERTINENT TO INDOOR AIR QUALITY AND IAQA MEMBERS. IAQA INFORMS MEMBERS ABOUT PROGRAMS AND ACTIVITIES OF OTHER INDUSTRY ASSOCIATIONS AND GOVERNMENT AGENCIES, INCLUDING STANDARDS OF PRACTICES RELATED TO INDOOR AIR QUALITY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescPUBLIC EDUCATION: IAQA PROVIDES THE GENERAL PUBLIC WITH INFORMATION RESOURCES FOR MOLD, INDOOR AIR QUALITY, AND OTHER RELATED PUBLIC HEALTH AND SAFETY ISSUES. THIS IS ACCOMPLISHED VIA WEBSITE INFORMATION AND DIRECT CONTACT WITH THE PUBLIC.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
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)
Phone8448024103PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAY M STAKE
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
MICHAEL BOWDOIN
FIRST VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
SAMUEL BERGMAN
VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
MELISSA HELMICK
VICE PRESIDENT4.00Yes (X)Yes (X)$0$0$0
GREG LONG
TREASURER4.00Yes (X)Yes (X)$0$0$0
ALICIA DELIA
DIRECTOR1.00Yes (X)$0$0$0
RICHIE MITTAL
DIRECTOR1.00Yes (X)$0$0$0
LUKE VON OLDENBURG
DIRECTOR1.00Yes (X)$0$0$0
S TODD STEVENS
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION HEADQUARTERS INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73 SUITE 200AddressLine1Txt
CityMT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENT SERVICESServicesDesc
Compensation$332,971CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$465,178$465,178
CONFERENCES AND MEETIN900099$183,130$183,130
ONLINE EDUCATION900099$25,819$25,819
FieldValueIRS element (for citing)
Total Program Service Revenue$674,127TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$378TotalRevenueColumnAmt
Exclusion$378ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$7,452TotalRevenueColumnAmt
Exclusion$7,452ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$7,452OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$681,957TotalRevenueColumnAmt
Related Or Exempt Func Income$674,127RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$7,830ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$441,111TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,007TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$10,942TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,451TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,107TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$19,236TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$170,268TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,000TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,479TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
BANK AND CREDIT CARD FE$16,958
MISCELLANEOUS$12,497

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$697,056TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$259,329BOYAmt
EOY$175,843EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$269,484BOYAmt
EOY$269,862EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,530BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,703BOYAmt
EOY$19,461EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,400LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,000LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$12,400EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$543,046BOYAmt
EOY$477,566EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$67,620BOYAmt
EOY$13,514EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$301,379BOYAmt
EOY$305,104EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$368,999BOYAmt
EOY$318,618EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$174,047BOYAmt
EOY$158,948EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$174,047BOYAmt
EOY$158,948EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$543,046BOYAmt
EOY$477,566EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$15,099ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,400OtherCostOrOtherBasisAmt
Depreciation$2,000DepreciationAmt
Book Value$12,400BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,400TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationGAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENT. THE ASSOCIATION BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3INDOOR AIR QUALITY ASSOCIATION RECEIVES VARIOUS MANAGEMENT SERVICES INCLUDING THOSE RELATED TO GENERAL ADMINISTRATION, MEETINGS AND FINANCIAL SERVICES FROM ASSOCIATION HEADQUARTERS, INC.
FORM 990, PART VI, SECTION B, LINE 11BTHE ASSOCIATION'S BOARD MEMBERS RECEIVE AN ELECTRONIC COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CTHE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. EACH DIRECTOR OR OFFICER SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH HE OR SHE IS INVOLVED THAT IS BELIEVED COULD CONTRIBUTE TO A CONFLICT OF INTEREST. IN THE EVENT A CONFLICT IS IDENTIFIED, THE EXECUTIVE COMMITTEE WILL BE NOTIFIED TO REVIEW AND ASSESS THE CASE AND PROCEED IN ACCORDANCE WITH THE ASSOCIATION'S POLICY.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE.
FORM 990, PART XII, LINE 1:THE 6/30/18 FORM 990 PART XII LINE 1 INDICATED THAT THE ASSOCIATION USES THE CASH BASIS OF ACCOUNTING, BUT THIS WAS AN ERROR AND AS A RESULT, THE ASSOCIATION WILL CHECK THE "ACCRUAL BOX" GOING FORWARD. THIS IS NOT A CHANGE IN ACCOUNTING METHOD, IT IS ONLY A CORRECTION OF A PRIOR YEAR ERROR.