ASA LEGAL FUND: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- ASA LEGAL FUND (EIN 47-4459740)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-07-15
- IRS object ID
- 201911969349300106
- 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 | 2019-07-15T07:21:42-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 381964450 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIS & JURASEK PC CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRING ARBOR ROAD | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 492019306 | 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 | 474459740 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASA LEGAL FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASAL | BusinessNameControlTxt |
| Phone | 5177879481 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1907 | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 492041907 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIANE LUCAS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5177879481 | PhoneNum |
| Signature | 2019-07-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | S BRIAN JURASEK CPA | PreparerPersonNm |
| PTIN | P00057441 | PTIN |
| Phone | 5177888660 | PhoneNum |
| Preparation | 2019-07-03 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.80.216.153 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-07-15 | IPDt |
| IP Tm | 07:21:42 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 11A2DBB6D4B8A356974B833E348FB0385E719980 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5F5699D75B51BF646826461902EE613591BA996B | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DIANE LUCAS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1907 | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $174,603 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE ASA LEGAL FUND WAS ORGANIZED TO CREATE A LEGAL FUND TO BE USED EXCLUSIVELY FOR THE U.S. INDOOR TANNING INDUSTRY. THE INDUSTRY HAS BEEN UNDER ATTACK FROM COMPETITIVE ANTI-TANNING GROUPS FOR MANY YEARS. THE OBJECTIVE OF THE ASA LEGAL FUND IS TO COLLECT CONTRIBUTIONS FROM INTERESTED PARTIES WHO ARE WILLING TO SUPPORT THE INDOOR TANNING INDUSTRY'S VARIOUS LEGAL RECOURSES DEEMED NECESSARY TO OVERCOME THESE ATTACKS THROUGH PROPER LEGAL CHANNELS. PROCEEDS FROM THE ASA LEGAL FUND ARE USED TO COVER THESE INDUSTRY LEGAL FEES AND RELATED EXPENSES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $246,500 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $174,603 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $246,500 | PYTotalRevenueAmt |
| CY Total Revenue | $174,603 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $265,224 | PYOtherExpensesAmt |
| CY Other Expenses | $140,936 | CYOtherExpensesAmt |
| PY Total Expenses | $265,224 | PYTotalExpensesAmt |
| CY Total Expenses | $140,936 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$18,724 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $33,667 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,280 | TotalAssetsBOYAmt |
| Total Assets EOY | $302 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $34,645 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$33,365 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $302 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ASA LEGAL FUND WAS ORGANIZED TO CREATE A LEGAL FUND TO BE USED EXCLUSIVELY FOR THE U.S. INDOOR TANNING INDUSTRY. THE INDUSTRY HAS BEEN UNDER ATTACK FROM COMPETITIVE ANTI-TANNING GROUPS FOR MANY YEARS. THE OBJECTIVE OF THE ASA LEGAL FUND IS TO COLLECT CONTRIBUTIONS FROM INTERESTED PARTIES WHO ARE WILLING TO SUPPORT THE INDOOR TANNING INDUSTRY'S VARIOUS LEGAL RECOURSES DEEMED NECESSARY TO OVERCOME THESE ATTACKS THROUGH PROPER LEGAL CHANNELS. PROCEEDS FROM THE ASA LEGAL FUND ARE USED TO COVER THESE INDUSTRY LEGAL FEES AND RELATED EXPENSES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE OBJECTIVE OF THE ASA LEGAL FUND IS TO COLLECT CONTRIBUTIONS FROM INTERESTED PARTIES WHO ARE WILLING TO SUPPORT THE INDOOR TANNING INDUSTRY'S VARIOUS LEGAL RECOURSES DEEMED NECESSARY TO OVERCOME THESE ATTACKS THROUGH PROPER LEGAL CHANNELS. PROCEEDS FROM THE ASA LEGAL FUND ARE USED TO COVER THESE INDUSTRY LEGAL FEES AND RELATED EXPENSES. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| 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 | false | 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHILIP J CURTIS | PersonNm |
| Phone | 5177879481 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1907 | AddressLine1Txt |
| City | JACKSON | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 492041907 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 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 | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| ROGER HOLMES | ||||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DIANE LUCAS | ||||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ZACH NEUGEBAUER | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELINDA NORTON | ||||||||
| SECRETARY | 1.00 | 21.00 | Yes (X) | Yes (X) | $0 | $122,000 | $0 | |
| MAT ROCKEY | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS STERNBERG | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT RUSSELL | ||||||||
| EXECUTIVE DI | 1.00 | 21.00 | Yes (X) | $0 | $0 | $0 | ||
| BARTON BONN | ||||||||
| FORMER DIREC | 0.00 | 21.00 | $0 | $90,000 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $212,000 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HUSCH BLACKWELL LLP | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 790379 | AddressLine1Txt |
| City | ST LOUIS | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 63179 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | PROGRAM | ServicesDesc |
| Compensation | $164,966 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PLEDGE INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $174,603 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $174,603 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $174,603 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $174,603 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $174,603 | RelatedOrExemptFuncIncomeAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,859 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,936 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280 | BOYAmt |
| EOY | $302 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280 | BOYAmt |
| EOY | $302 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,645 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,645 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,365 | BOYAmt |
| EOY | $302 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$33,365 | BOYAmt |
| EOY | $302 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280 | BOYAmt |
| EOY | $302 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $33,667 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART I-A, LINE 1 | FormAndLineReferenceDesc |
| Explanation | AMERICAN SUNTANNING ASSOCIATION PAC (ASAPAC) IS AN AFFILIATE OF ASA LEGAL FUND (ASALF). ASAPAC IS A POLITICAL ACTION COMMITTEE ORGANIZED UNDER THE FEDERAL CAMPAIGN FINANCE LAWS. ASAPAC WAS FORMED TO PROMOTE AND FACILITATE THE ACCUMULATION OF VOLUNTARY CONTRIBUTIONS TO BE USED FOR THE SUPPPORT OF POLITICAL PARTIES, APPROPRIATE POLITICAL ACTIVITIES, AND VARIOUS CANDIDATES FOR NOMINATION OR ELECTION TO U.S. FEDERAL OFFICES. THE ASAPAC IS DEDICATED TO THE SUPPORT OF CANDIDATES WHO HAVE TAKEN RESPONSIBLE POSITIONS ON ISSUES AFFECTING ASA. ASALF DID NOT MAKE ANY TRANSFERS OR CONTRIBUTIONS TO ASAPAC. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,790,505 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,765,505 | OtherRevenueAmt |
| Revenue Not Reported | $1,765,505 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,000 | RevenueSubtotalAmt |
| Other Revenues Not Included | $149,603 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $149,603 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $174,603 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,716,904 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,725,571 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,725,571 | ExpensesNotReportedAmt |
| Expenses Subtotal | -$8,667 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $149,603 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $149,603 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $140,936 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | PROFESSIONAL STANDARDS REQUIRE AN ANALYSIS OF UNCERTAIN TAX POSITIONS FOR THE PURPOSE OF DETERMINING WHETHER BENEFITS ASSOCIATED WITH THOSE POSITIONS MAY BE RECOGNIZED FOR FINANCIAL STATEMENT PURPOSES. BASED ON THIS ANALYSIS, THE ASSOCIATION HAS DETERMINED IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS FOR WHICH THE ASSOCIATED BENEFITS MAY NOT BE RECOGNIZED NOR FOR WHICH DISCLOSURE IS REQUIRED. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | AMERICAN SUNTANNING AND ASAPAC REVENUE 1,765,505 |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | ELIMINATIONS WITH AMERICAN SUNTANNING 149,603 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | AMERICAN SUNTANNING AND ASAPAC EXPENSES 1,725,571 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | ELIMINATIONS WITH AMERICAN SUNTANNING 149,603 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARTON BONN | PersonNm |
| Title | FORMER DIRECTOR | TitleTxt |
| Compensation Based On Rltd Orgs | $90,000 | CompensationBasedOnRltdOrgsAmt |
| Total Compensation Rltd Orgs | $90,000 | TotalCompensationRltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ASA LEGAL FUND WAS ORGANIZED TO CREATE A LEGAL FUND TO BE USED EXCLUSIVELY FOR THE U.S. INDOOR TANNING INDUSTRY. THE INDUSTRY HAS BEEN UNDER ATTACK FROM COMPETITIVE ANTI-TANNING GROUPS FOR MANY YEARS. THE OBJECTIVE OF THE ASA LEGAL FUND IS TO COLLECT CONTRIBUTIONS FROM INTERESTED PARTIES WHO ARE WILLING TO SUPPORT THE INDOOR TANNING INDUSTRY'S VARIOUS LEGAL RECOURSES DEEMED NECESSARY TO OVERCOME THESE ATTACKS THROUGH PROPER LEGAL CHANNELS. PROCEEDS FROM THE ASA LEGAL FUND ARE USED TO COVER THESE INDUSTRY LEGAL FEES AND RELATED EXPENSES. |
| FORM 990, PART VI | LINE 2- RELATED PARTY INFORMATION AMONG OFFICERS- ALL MEMBERS OF ASALF'S BOARD, WITH THE EXCEPTION OF MAT ROCKEY, ALSO SERVE AS MEMBERS OF ASA PAC'S BOARD. ALL MEMBERS OF ASALF'S BOARD ALSO SERVE AS MEMBERS OF ASA'S BOARD. FORMER DIRECTOR OF ASALF, BART BONN, ALSO SERVES AS A MEMBER ON ASA'S BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 2 | ASA LEGAL FUND ASA VARIOUS VARIOUS BOARD MEMBERS OF ASA & ASALF ASA LEGAL FUND ASAPAC VARIOUS VARIOUS BOARD MEMBERS OF ASA & ASAPAC |
| FORM 990, PAGE 6, PART VI, LINE 11B | PROVIDED COPY OF FINANCIAL STATEMENTS AND TAX RETURN VIA EMAIL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | NO COMPENSATION IS PAID. |
| FORM 990, PAGE 6, PART VI, LINE 15B | NO COMPENSATION IS PAID. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Business Name Line2DisregardedEntityName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| AMERICAN SUNTANNING ASSOCIATION | ||||||||||
| AMERICAN SUNTANNING ASSOCIATION | 1209 ORANGE STREET | WILMINGTON | DE | 19801 | 461279712 | LOBBYING | DE | 501C6 | N/A | false |
| AMERICAN SUNTANNING ASSN PAC | ||||||||||
| AMERICAN SUNTANNING ASSN PAC | PO BOX 1907 | JACKSON | MI | 49204 | 472128129 | POLITICAL | DC | 527 | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN SUNTANNING ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $149,603 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | NO ACTIVITY DURING 2018 BETWEEN ASA LEGAL FUND AND ASAPAC. 2018 ACTIVITY BETWEEN ASA LEGAL FUND AND ASA INCLUDES SHARED SPACE AND EMPLOYEES, HOWEVER NO AMOUNT WAS OR WILL BE TRANSFERRED. ONLY TRANSFER WAS CASH OF 149,603. | ExplanationTxt |