VACATION RENTAL MANAGEMENT ASSOCIATION: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- VACATION RENTAL MANAGEMENT ASSOCIATION (EIN 93-0948165)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-09-13
- IRS object ID
- 201702569349300500
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-09-13T07:47:22-04:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 541383985 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MALVIN RIGGINS & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 CITY CENTER BLVD SUITE 200 | AddressLine1Txt |
| City | NEWPORT NEWS | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 23606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930948165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VACATION RENTAL MANAGERS ASSOC | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VACA | BusinessNameControlTxt |
| Phone | 2023671179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW STE 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL COPPS | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3174548315 | PhoneNum |
| Signature | 2017-07-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHRYN V LIGHTNER CPA | PreparerPersonNm |
| PTIN | P01231145 | PTIN |
| Phone | 7578819600 | PhoneNum |
| Preparation | 2017-09-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | 4D40637A13CA652237A290963281A69938B24091 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3147D401EB06E776F4937A13209CCB81A1A48B0D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL COPPS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW STE 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,572,736 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.VRMA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | VRMA IS A TRADE ASSOCIATION FOR PROFESSIONAL VACATION RENTAL MANAGERS. THE ASSOCIATION PROVIDES ITS MEMBERS EDUCATION, NETWORKING OPPORTUNITIES, AND MANAGEMENT TOOLS TO FOSTER GROWTH AND PROFITABILITY IN THE INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 75 | TotalVolunteersCnt |
| Total Gross UBI | $3,415 | TotalGrossUBIAmt |
| PY Contributions Grants | $189,713 | PYContributionsGrantsAmt |
| CY Contributions Grants | $309,261 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,213,371 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,226,459 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,625 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,383 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,825 | PYOtherRevenueAmt |
| CY Other Revenue | $33,633 | CYOtherRevenueAmt |
| PY Total Revenue | $2,410,534 | PYTotalRevenueAmt |
| CY Total Revenue | $2,572,736 | 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 | $2,006,501 | PYOtherExpensesAmt |
| CY Other Expenses | $2,150,736 | CYOtherExpensesAmt |
| PY Total Expenses | $2,006,501 | PYTotalExpensesAmt |
| CY Total Expenses | $2,150,736 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $404,033 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $422,000 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,693,496 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,674,078 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $781,342 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $339,924 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $912,154 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,334,154 | NetAssetsOrFundBalancesEOYAmt |
| Mission | VRMA IS A TRADE ASSOCIATION FOR PROFESSIONAL VACATION RENTAL MANAGERS. THE ASSOCIATION PROVIDES ITS MEMBERS EDUCATION, NETWORKING OPPORTUNITIES, AND MANAGEMENT TOOLS TO FOSTER GROWTH AND PROFITABILITY IN THE INDUSTRY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDE ANNUAL CONFERENCE, REGIONAL SEMINARS, AND NEWSLETTERS FOR MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDE A COORDINATED PUBLIC RELATIONS CAMPAIGN PROMOTING THE INDUSTRY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | 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 | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SMITHBUCKLIN | PersonNm |
| Phone | 2023671179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW SUITE 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BEN EDWARDS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MAUREEN REGAN | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JODI REFOSCO | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL HARRINGTON | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROLE SHAROFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLIFF JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT CURTIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT GOLIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE AQUAVELLA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN DOULL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOBY BABICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT LEGGAT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL COPPS | ||||||
| EXECUTIVE DI | 20.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SMITHBUCKLIN | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M ST NW STE 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT | ServicesDesc |
| Compensation | $816,037 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $309,261 | AllOtherContributionsAmt |
| Total Contributions | $309,261 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| ANNUAL CONFERENCES | $989,893 | $989,893 | ||
| SEMINARS | $604,067 | $604,067 | ||
| MEMBERSHIP DUES | $476,447 | $476,447 | ||
| PUBLICATION ADVERTISING | $127,354 | $123,939 | 541800 | $3,415 |
| CORPORATE SPONSORSHIP | $28,698 | $28,698 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,226,459 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,383 | TotalRevenueColumnAmt |
| Exclusion | $3,383 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $33,633 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $33,633 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $33,633 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,572,736 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,256,677 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,415 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,383 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,000 | TotalAmt |
| Management And General | $150,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,989 | TotalAmt |
| Management And General | $2,989 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,750 | TotalAmt |
| Management And General | $39,750 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150 | TotalAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,001 | TotalAmt |
| Program Services | $791 | ProgramServicesAmt |
| Management And General | $47,210 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,188 | TotalAmt |
| Program Services | $128,190 | ProgramServicesAmt |
| Management And General | $13,998 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,312 | TotalAmt |
| Program Services | $35,090 | ProgramServicesAmt |
| Management And General | $4,222 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,937 | TotalAmt |
| Program Services | $46,703 | ProgramServicesAmt |
| Management And General | $23,234 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,010 | TotalAmt |
| Program Services | $35,010 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,979 | TotalAmt |
| Program Services | $39,647 | ProgramServicesAmt |
| Management And General | $5,332 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,090,977 | TotalAmt |
| Program Services | $1,089,439 | ProgramServicesAmt |
| Management And General | $1,538 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,343 | TotalAmt |
| Program Services | $3,054 | ProgramServicesAmt |
| Management And General | $2,289 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEMBERSHIP DEVELOPMENT | $257,167 | $116,411 | $140,756 |
| SALE SERVICES | $67,072 | $55,072 | $12,000 |
| $59,717 | $59,717 | ||
| DESIGN SERVICES | $46,169 | $26,049 | $20,120 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,975 | TotalAmt |
| Program Services | $30,030 | ProgramServicesAmt |
| Management And General | $21,945 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,150,736 | TotalAmt |
| Program Services | $1,665,203 | ProgramServicesAmt |
| Management And General | $485,533 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,490 | BOYAmt |
| EOY | $594,821 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $535,316 | BOYAmt |
| EOY | $747,654 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $320,853 | BOYAmt |
| EOY | $260,643 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,837 | BOYAmt |
| EOY | $70,960 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,693,496 | BOYAmt |
| EOY | $1,674,078 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,380 | BOYAmt |
| EOY | $167,314 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,962 | BOYAmt |
| EOY | $172,610 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $781,342 | BOYAmt |
| EOY | $339,924 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,154 | BOYAmt |
| EOY | $1,334,154 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $912,154 | BOYAmt |
| EOY | $1,334,154 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,693,496 | BOYAmt |
| EOY | $1,674,078 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $422,000 | 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) |
|---|---|---|
| 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,572,736 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,572,736 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,572,736 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,150,736 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,150,736 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,150,736 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | VRMA IS A PROFESSIONAL ORGANIZATION EXEMPT FROM TAXATION UNDER SECTION 501 (C)(6) OF THE INTERNAL REVENUE CODE. IT IS ALSO EXEMPT FROM DISTRICT OF COLUMBIA INCOME TAXES. HOWEVER, SHOULD THE ASSOCIATION EVER HAVE INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE, THAT INCOME WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO ITS TAX POSITIONS IN INCOME TAX EXPENSE. VRMA HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | SPAIN | RegionTxt |
| Type Of Activities Conducted | PROGRAM SERVICE | TypeOfActivitiesConductedTxt |
| Specific Services Provided | CONFERENCE | SpecificServicesProvidedTxt |
| Region Total Expenditures | $100,529 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $100,529 | SubtotalSpentAmt |
| Total Spent | $100,529 | TotalSpentAmt |
| 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | SPAIN 100,529 0 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | THE ASSOCIATION IS MANAGED BY A PROFESSIONAL ASSOCIATION MANAGEMENT COMPANY WHO SERVES AT THE DIRECTION OF THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | CLASSES OF MEMBERSHIP- THE ASSOCIATION SHALL HAVE MEMBERS (EACH, A MEMBER AND COLLECTIVELY, THE MEMBERS). THE MEMBERS SHALL BE DIVIDED INTO THE FOLLOWING FOUR CLASSES OF MEMBERSHIP: MANAGER MEMBERS- MANAGER MEMBERS SHALL CONSIST OF INDIVIDUALS, SOLE PROPRIETORS, CORPORATIONS, PARTNERSHIPS, ASSOCIATIONS, AND OTHER ENTITIES THAT: (A) ARE REGULARLY ENGAGED IN THE VACATION RENTAL MANAGEMENT BUSINESS AS DEFINED BY THE BOARD OF DIRECTORS, WHOSE DEFINITION MAY BE AMENDED FROM TIME TO TIME BY THE BOARD OF DIRECTORS; (B) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (C) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. VENDOR/SUPPLIER MEMBERS- VENDOR/SUPPLIER MEMBERS SHALL CONSIST OF SOLE PROPRIETORS, CORPORATIONS, PARTNERSHIPS OR OTHER ENTITIES THAT: (A) SELL OR PROVIDE A PRODUCT AND/OR SERVICE TO THOSE REGULARLY ENGAGED IN THE MANAGEMENT OF VACATION RENTAL PROPERTIES, (B) BUT ARE NOT THEMSELVES REGULARLY ENGAGED IN PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS; (C) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (D) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. ASSOCIATE MEMBERS- ASSOCIATE MEMBERS SHALL CONSIST OF SOLE PROPRIETORS, CORPORATIONS, PARTNERSHIPS OR OTHER ENTITIES THAT: (A) PROVIDES A SERVICE FOR AT LEAST TWO VACATION RENTAL UNITS ON BEHALF OF A THIRD PARTY OWNER, (B) ARE NOT ENGAGED IN ALL ASPECTS OF PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS, AND (C) WOULD NOT QUALIFY AS A SUPPLIER MEMBER AS DEFINED BY THE BOARD OF DIRECTORS; (D) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (E) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. START-UP MEMBERS- START-UP MEMBERS SHALL CONSIST OF INDIVIDUALS, SOLE PROPRIETORS, CORPORATIONS, PARTNERSHIPS OR OTHER ENTITIES THAT: (A) ARE IN THE GROWTH STAGE OF PROFESSIONAL VACATION RENTAL MANAGEMENT BUSINESS, BUT (B) DO NOT FULLY QUALIFY AS PROFESSIONAL VACATION RENTAL MANAGEMENT AS DEFINED BY THE BOARD OF DIRECTORS; (C) HAVE BEEN APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS; AND (D) HAVE PAID THE REQUIRED MEMBERSHIP DUES AND OTHER ASSESSMENTS AS ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. WITH THE EXPECTATION THAT THE MEMBERS' BUSINESS WILL DEVELOP IN THE COURSE OF THE INTRODUCTORY YEAR, THIS STATUS IS NOT ELIGIBLE FOR RENEWAL. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EFFECTIVE IN 2015, THE ASSOCIATION'S BOARD ELECTION PROCESS IS NOW DONE VIA AN ELECTRONIC VOTE OF ITS MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | EFFECTIVE IN 2015, THE ASSOCIATION'S BOARD ELECTION PROCESS IS NOW DONE VIA AN ELECTRONIC VOTE OF ITS MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE PRESIDENT OF THE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH BOARD MEMBER COMPLETES A FORM ANNUALLY DISCLOSING ANY KNOWN CONFLICTS. IN ADDITION, THE BOARD MEMBERS ARE ASKED IF THEY HAVE ANY CONFLICTS WITH AGENDA ITEMS AT THE BEGINNING OF EACH BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS MADE AVAILABLE UPON REQUEST. |