AGRICULTURAL & APPLIED ECONOMICS ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AGRICULTURAL & APPLIED ECONOMICS ASSOCIATION (EIN 61-0705416)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-11
- IRS object ID
- 201923159349302117
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-11T09:14:00-08:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390919055 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ritz Holman LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 E Kilbourn Ste 550 | AddressLine1Txt |
| City | Milwaukee | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 532023144 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610705416 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGRICULTURAL & APPLIED ECONOMICS | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AGRI | BusinessNameControlTxt |
| Phone | 4149183190 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS STREET | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID ZILBERMAN | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2019-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATY L SOMMER | PreparerPersonNm |
| PTIN | P00273273 | PTIN |
| Phone | 4142711451 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID ZILBERMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS STREET STE 1100 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,451,991 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AAEA.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | The Association is a professional society committed to furthering knowledge about the economics of agriculture, rural communities, and natural resources. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $42,700 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $35,439 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $142,877 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,126 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,148,924 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,196,051 | CYProgramServiceRevenueAmt |
| PY Investment Income | $278,623 | PYInvestmentIncomeAmt |
| CY Investment Income | $244,814 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,570,424 | PYTotalRevenueAmt |
| CY Total Revenue | $1,451,991 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $65,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $111,326 | 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 | $1,359,388 | PYOtherExpensesAmt |
| CY Other Expenses | $1,272,466 | CYOtherExpensesAmt |
| PY Total Expenses | $1,424,538 | PYTotalExpensesAmt |
| CY Total Expenses | $1,383,792 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $145,886 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $68,199 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,216,008 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,747,412 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $228,197 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $248,402 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,987,811 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,499,010 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Association is a professional society committed to furthering knowledge about the economics of agriculture, rural communities, and natural resources. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $564,334 | ExpenseAmt |
| Grant | $7,500 | GrantAmt |
| Revenue | $565,155 | RevenueAmt |
| Desc | ANNUAL MEETING: THE ORGANIZATIONS ANNUAL MEETING INCLUDES VARIOUS EDUCATIONALSESSIONS ON TOPICS IN AGRICULTURAL ECONOMICS INCLUDING INVITED PAPER SESSIONS, PREAND POST CONFERENCE WORKSHOPS & POSTER SESSIONS. OTHER EVENTS INCLUDE THE KEYNOTEAND PRESIDENTIAL SPEECHES AS WELL AS AN EMPLOYMENT CENTER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $432,423 | ExpenseAmt |
| Grant | $16,452 | GrantAmt |
| Revenue | $369,607 | RevenueAmt |
| Desc | OTHER PROGRAM SERVICE ACTIVITY FOR THE ASSOCIATION INCLUDES THE NEWSLETTER, WEBSITE, OUTREACH, SECTION ACTIVITY, AND OTHER MEETINGS AND CONFERENCES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $125,947 | ExpenseAmt |
| Grant | $87,374 | GrantAmt |
| Desc | AAEA TRUST: THE TRUST IS FORMED WITHIN THE ASSOCATION FOR THE PURPOSE OF SOLICITING FUNDS AND BUILDING AN ENDOWMENT TO SUPPORT PROGRAMS BEYOND THOSE THAT CAN BE FUNDED THROUGH THE ASSOCIATION'S OPERATING BUDGET. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $51,330 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $102,814 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,174,034 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (true) | 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 | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Executive Director Inc | PersonNm |
| Phone | 4142766445 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS ST STE 1100 | AddressLine1Txt |
| City | MILWAUKEE | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DAVID ZILBERMAN | |||||||
| President | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Madhu Khanna | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jeffrey H Dorfman | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KEITH COBLE | |||||||
| President Elect | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT M SWINTON | |||||||
| Past President | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kathy Baylis | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARC BELLEMARE | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Norber Wilson | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RODOLFO NAYGA | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Executive Director Inc | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 E WELLS ST STE 1100 | AddressLine1Txt |
| City | Milwaukee | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Management | ServicesDesc |
| Compensation | $583,379 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $11,126 | AllOtherContributionsAmt |
| Total Contributions | $11,126 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| annual meeting | 900099 | $565,155 | $565,155 |
| Membership Dues & Etc. | 900099 | $158,475 | $158,475 |
| OUP Royalties | 900099 | $275,000 | $275,000 |
| publications | 900099 | $102,814 | $102,814 |
| sections income | 900099 | $49,710 | $49,710 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,897 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,197 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $42,700 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,196,051 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $244,814 | TotalRevenueColumnAmt |
| Exclusion | $244,814 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,451,991 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,153,351 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $42,700 | UnrelatedBusinessRevenueAmt |
| Exclusion | $244,814 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,000 | TotalAmt |
| Program Services | $67,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,112 | TotalAmt |
| Program Services | $26,112 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,214 | TotalAmt |
| Program Services | $18,214 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,379 | TotalAmt |
| Program Services | $497,872 | ProgramServicesAmt |
| Management And General | $85,507 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,107 | TotalAmt |
| Management And General | $4,107 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,750 | TotalAmt |
| Management And General | $9,750 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,425 | TotalAmt |
| Management And General | $18,425 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,309 | TotalAmt |
| Program Services | $9,309 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,131 | TotalAmt |
| Program Services | $20,418 | ProgramServicesAmt |
| Management And General | $22,713 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,947 | TotalAmt |
| Program Services | $32,893 | ProgramServicesAmt |
| Management And General | $1,054 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,119 | TotalAmt |
| Program Services | $9,933 | ProgramServicesAmt |
| Management And General | $2,186 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $293,135 | TotalAmt |
| Program Services | $282,035 | ProgramServicesAmt |
| Management And General | $11,100 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,722 | TotalAmt |
| Program Services | $1,416 | ProgramServicesAmt |
| Management And General | $15,306 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| JOURNAL EXPENSES | $74,269 | $74,269 | |
| Government Relations | $61,950 | $61,950 | |
| SECTIONS EXPENSE | $35,235 | $35,235 | |
| communication | $26,505 | $71 | $26,434 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,483 | TotalAmt |
| Program Services | $37,307 | ProgramServicesAmt |
| Management And General | $13,176 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,792 | TotalAmt |
| Program Services | $1,174,034 | ProgramServicesAmt |
| Management And General | $209,758 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,164 | BOYAmt |
| EOY | $33,155 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,890 | BOYAmt |
| EOY | $127,746 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,044 | BOYAmt |
| EOY | $6,048 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,780 | BOYAmt |
| EOY | $30,812 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,881,130 | BOYAmt |
| EOY | $5,549,651 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,216,008 | BOYAmt |
| EOY | $5,747,412 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,226 | BOYAmt |
| EOY | $34,749 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,730 | BOYAmt |
| EOY | $83,245 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,241 | BOYAmt |
| EOY | $130,408 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,197 | BOYAmt |
| EOY | $248,402 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,748,414 | BOYAmt |
| EOY | $5,273,352 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,397 | BOYAmt |
| EOY | $225,658 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,987,811 | BOYAmt |
| EOY | $5,499,010 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,216,008 | BOYAmt |
| EOY | $5,747,412 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $68,199 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$557,000 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $256,931 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $206,576 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $171,944 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $191,323 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $169,601 | CurrentTaxYearAmt |
| Total | $996,375 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $943,064 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $934,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,014,078 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $953,077 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $994,876 | CurrentTaxYearAmt |
| Total | $4,839,196 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,199,995 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,140,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,186,022 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,144,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,164,477 | CurrentTaxYearAmt |
| Total | $5,835,571 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,756 | CurrentTaxYearMinus4YearsAmt |
| Total | $50,756 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,756 | CurrentTaxYearMinus4YearsAmt |
| Total | $50,756 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,784,815 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $188,939 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $183,910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $146,939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $250,922 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $244,814 | CurrentTaxYearAmt |
| Total | $1,015,524 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $188,939 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $183,910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $146,939 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $250,922 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $244,814 | CurrentTaxYearAmt |
| Total | $1,015,524 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,646 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $43,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $42,700 | CurrentTaxYearAmt |
| Total | $198,358 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,131 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $477 | CurrentTaxYearMinus2YearsAmt |
| Total | $2,121 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,429,093 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,361,084 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,370,684 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,438,722 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,451,991 | CurrentTaxYearAmt |
| Total | $7,051,574 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.82040 | PublicSupportCY509Pct |
| Public Support PY509 | 0.80800 | PublicSupportPY509Pct |
| Investment Income CY | 0.14400 | InvestmentIncomeCYPct |
| Investment Income PY | 0.13410 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $194,664 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$29,006 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $165,658 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $161,715 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $32,949 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $194,664 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $128,981 | BeginningYearBalanceAmt |
| Contributions | $7,000 | ContributionsAmt |
| Investment Earnings Or Losses | $25,734 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $161,715 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $131,474 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$2,493 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $128,981 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $115,532 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,942 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $131,474 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred USDA ERS Grant | $123,786 |
| Due To WAEA | $250 |
| dues collected for other associations | $4,630 |
| Tax Liabilities | $1,742 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $130,408 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $876,566 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$557,000 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$557,000 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,433,566 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $18,425 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $18,425 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,451,991 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,365,367 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,365,367 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $18,425 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $18,425 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,383,792 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | The Association is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code and is classified as other than a private foundation. However, income from certain activities, primarily employment service income, is not directly related to the Associations tax-exempt purpose and is subject to taxation as unrelated business income. As of December 31, 2018, the Association had a tax liability of $1,742 for estimated payments in excess of actual unrelated business income tax (UBIT). Estimated tax payments and prior year overpayments applied to 2018 tax totaled $8,740. The total unrelated business income tax expense for the year ended was $10,482.Management has reviewed all tax positions recognized in previously filed tax returns in the U.S. federal and state jurisdictions and those expected to be taken in future tax returns. As of December 31, 2018, the Association had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties. The Association does not anticipate any significant changes to unrecognized income tax benefits over the next year. The Association is currently not under audit by any federal or state taxing authority. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| AARES EXCHANGE PROGRAM | EAST ASIA & PACIFIC | 1 | $1,500 | WIRE | FMV |
| AFRICA INTEREST SECTION AWARD | SOUTH ASIA | 1 | $2,714 | WIRE | FMV |
| ANNUAL MEETING AWARD | EUROPE | 1 | $1,000 | WIRE | FMV |
| GRADUATE STUDENT TRAVEL AWARD | EAST ASIA & PACIFIC | 3 | $3,000 | WIRE | FMV |
| GRADUATE STUDENT TRAVEL AWARD | EUROPE | 1 | $1,000 | WIRE | FMV |
| GRADUATE STUDENT TRAVEL AWARD | SOUTH ASIA | 3 | $3,000 | WIRE | FMV |
| GRADUATE STUDENT TRAVEL AWARD | SUB-SAHARAN AFRICA | 1 | $1,000 | WIRE | FMV |
| UMA LELE MENTORSHIP AWARD | SOUTH ASIA | 1 | $5,000 | WIRE | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| Council on Food Agr & Resource Econ | |||||||||
| 555 E Wells Street Suite 1100 | Milwaukee | WI | 53202 | 363929032 | 501(c)(3) | $40,000 | $0 | FMV | Annual Support |
| Internation Asso of Agri Econ | |||||||||
| 555 E Wells St 1100 | Milwaukee | WI | 53202 | 461363452 | 501(c)(3) | $20,000 | $0 | FMV | Conference Support |
| UNIVERSITY OF MN FOUND | |||||||||
| 83 MAGRATH LIBRARY | ST PAUL | MN | 55108 | 416007513 | 501(c)(3) | $7,000 | $0 | FMV | AgEcon Search Support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|
| McCorkle Scholarship | 1 | $2,000 | FMV |
| Sylvia Lane Mentorship | 1 | $2,500 | FMV |
| GRANO FELLOWSHIP AWARD | 2 | $2,500 | FMV |
| AARES Exchange Program | 1 | $1,160 | FMV |
| Graduate Student Travel Awards | 21 | $9,852 | FMV |
| Annual Meeting Award | 2 | $1,500 | FMV |
| Interest Sections Award | 27 | $6,600 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Additional Supplemental Information | FormAndLineReferenceDesc |
| Explanation | AAEA has an Awards Committee that is responsible for encouraging award nominations, choosing the winners of all AAEA awards except the AAEA Fellows, and for managing the awards program. The chair and the subcommittee chairs also are responsible for making policy recommendations to the Executive Board concerning AAEA awards. Recommendation topics include the number and delineation of award categories, development of appropriate evaluation criteria, methods to encourage nominations, appropriate recognition of award recipients, and the awards program format. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: OTHER PROGRAM SERVICE ACTIVITY FOR THE ASSOCIATION INCLUDES THE NEWSLETTER, WEBSITE, OUTREACH, SECTION ACTIVITY, AND OTHER MEETINGS AND CONFERENCES. |
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | AAEA contracts with Executive Director Inc. (A for-profit Management Company) to provide office facilities, management, record keeping, accounting, storage, other significant services, plus related overhead costs. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | The organization has members. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Members elect the board of directors. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | All bylaw changes have to be approved by the membership. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | After the Form 990 is completed, it is made available to the entire Board of Directors and reviewed in depth by the Finance/Audit Committee of the Organization. After a recommendation to the Board by this committee, an Officer of the Organization signs the 990 before it is filed. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | AAEA's officers, board members, & committee members are required annually to disclose any potential conflicts of interest. AAEA's governing board has final say as to determining corrective measures for such conflicts. Corrective measures at the very minimum include disclosure to the governing body, but also may include recusal or resignation from assigned duties. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | AAEA is managed by Executive Director Inc. (a for-profit management company). AAEA has no official employees, because all staff assigned to AAEA are employees of the management company. AAEA also does not compensate Directors or other top officials. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | AAEA is managed by Executive Director Inc. (a for-profit management company). AAEA has no official employees, because all staff assigned to AAEA are employees of the management company. AAEA also does not compensate Directors or other top officials. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | AAEA's 990 & 990-T are available to the public upon request. AAEA's policies are either posted on the website and those that are not posted are available upon request. |