INTERNATIONAL DEBATE EDUCATION ASSOCIATION INC: Form 990EZ, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL DEBATE EDUCATION ASSOCIATION INC (EIN 13-4188458)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-15
- IRS object ID
- 201603209349200720
- Schema version
- 2015v2.1
- 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 | 2016-11-15T07:17:42-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133597814 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SKODY SCOT & CO CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 EIGHTH AVE SUITE 2200 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134188458 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL DEBATE EDUCATION | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 2123006076 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O YOPP 340 MADISON AVENUE NO 17FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10173 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK YOPP | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2123006076 | PhoneNum |
| Signature | 2016-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM SKODY | PreparerPersonNm |
| PTIN | P00631754 | PTIN |
| Phone | 2129671100 | PhoneNum |
| Preparation | 2016-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | IDEBATE.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $130,841 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $11,366 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $119,475 | ProgramServiceRevenueAmt |
| Total Revenue | $130,841 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $24,817 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $36,636 | SalariesOtherCompEmplBnftAmt |
| Other Expenses Total | $10,219 | OtherExpensesTotalAmt |
| Total Expenses | $71,672 | TotalExpensesAmt |
| Excess Or Deficit For Year | $59,169 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $1,192 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $60,361 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,192 | BOYAmt |
| EOY | $68,155 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,192 | BOYAmt |
| EOY | $68,155 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,000 | BOYAmt |
| EOY | $7,794 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,192 | BOYAmt |
| EOY | $60,361 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | PROMOTING MUTUAL UNDERSTANDING & DEMOCRACY GLOBALLY THROUGH DISCUSSION & ACTIVE CITIZENSHIP LOCALLY. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | DEVELOPED, ORGANIZED AND PROMOTED DEBATE AND DEBATE RELATED ACTIVITIES IN COMMUNITIES THROUGHOUT THE WORLD. IDEA EMPHASIZED FOCUSING ON AREAS WHERE DEMOCRACY IS IN ITS INFANCY AND WHERE NEGOTIATED RESOLUTION TO CONFLICTS AND CROSS-COMMUNITY DIALOGUE ARE LITTLE ESTABLISHED CONCEPTS. ALSO, PROVIDED TRAINING MATERIALS AND PUBLICATIONS TO TEACHERS AND STUDENTS AVAILABLE FOR PURCHASE THROUGH IDEA'S WEBSITE. THE TRAINING MATERIALS AND PUBLICATIONS PROVIDED A FOUNDATION FOR ESTABLISHING A DEBATE PROGRAM AS WELL AS TOPICS FOR DISCUSSION. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $24,817 | GrantsAndAllocationsAmt |
| Program Service Expenses | $62,206 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $62,206 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MARK YOPP | ||||
| PRESIDENT | 10.00 | $0 | $0 | $0 |
| TOM BENSON | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| VINNIE GROSSO | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O YOPP 340 MADISON AVENUE NO 17FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10173 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2123006076 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $509,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,982 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $122,103 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,366 | CurrentTaxYearAmt |
| Total | $791,830 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $509,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $46,982 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $122,103 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,366 | CurrentTaxYearAmt |
| Total | $791,830 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $302,836 | SubstantialContributorsTotAmt |
| Public Support Total170 | $488,994 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,361 | CurrentTaxYearMinus4YearsAmt |
| Total | $1,361 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $793,191 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $687,122 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.61650 | PublicSupportCY170Pct |
| Public Support PY170 | 0.61910 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 10 - PAYMENTS TO AFFILIATES | AFFILIATE NAME: THE HONG KOND UNIVERSITY OF SCIENCE AND TECHNOLOGY ENGLISH DEBATE TEAM. AFFILIATE ADDRESS: 45-59 QUEEN'S ROAD EAST HONG KONG, HONG KONG. PURPOSE OF PAYMENT: PROGRAM ASSISTANCE. AMOUNT OF PAYMENT: 24,817. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: OFFICE EXPENSES. AMOUNT: 280. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 9,939. TOTAL TO FORM 990-EZ, LINE 16: 10,219. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 70,000. END OF YEAR AMOUNT: 7,794. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |