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INTERNATIONAL ENERGY CREDIT ASSOCIATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ENERGY CREDIT ASSOCIATION INC (EIN 41-1353632)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-07-12
IRS object ID
201601949349301055
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

FieldValueIRS element (for citing)
Return2016-07-12T13:30:55-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232896692PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BBD LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11835 MARKET STREET 26TH FLOORAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411353632EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ENERGY CREDITBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone8563806854PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN EARLYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8563806854PhoneNum
Signature2016-07-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER SOLOTPreparerPersonNm
PTINP00749373PTIN
Phone2155677770PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN EARLYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11120 ROUTE 73 NO 200AddressLine1Txt
CityMOUNT LAURELCityNm
State AbbreviationNJStateAbbreviationCd
ZIP08054ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,719,897GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IECA.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1923FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROVIDE A FORUM FOR THE EXCHANGE OF IDEAS RELEVANT TO ENERGY INDUSTRY CREDIT & FINANCIAL MANAGEMENT.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$418,580PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,254,837PYProgramServiceRevenueAmt
CY Program Service Revenue$1,705,242CYProgramServiceRevenueAmt
PY Investment Income$824PYInvestmentIncomeAmt
CY Investment Income$460CYInvestmentIncomeAmt
PY Other Revenue$14,499PYOtherRevenueAmt
CY Other Revenue$14,195CYOtherRevenueAmt
PY Total Revenue$1,688,740PYTotalRevenueAmt
CY Total Revenue$1,719,897CYTotalRevenueAmt
PY Grants And Similar Paid$15,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$15,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$172,522PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,567,237PYOtherExpensesAmt
CY Other Expenses$1,675,091CYOtherExpensesAmt
PY Total Expenses$1,754,759PYTotalExpensesAmt
CY Total Expenses$1,690,091CYTotalExpensesAmt
PY Revenues Less Expenses-$66,019PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$29,806CYRevenuesLessExpensesAmt
Total Assets BOY$967,503TotalAssetsBOYAmt
Total Assets EOY$920,951TotalAssetsEOYAmt
Total Liabilities BOY$261,521TotalLiabilitiesBOYAmt
Total Liabilities EOY$224,561TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$705,982NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$696,390NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE PROFESSIONALISM OF ITS MEMBERS BY PROVIDING CONTINUING EDUCATION AND A FORUM FOR THE EXCHANGE OF IDEAS RELEVANT TO CREDIT AND FINANCIAL MANAGEMENT OF THE ENERGY INDUSTRY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescSERVED 1,400 MEMBERS; ANNUAL EDUCATION CONFERENCE AND CRUDE OIL/REFINED PRODUCTS/LEGISLATIVE CONFERENCES WITH OVER 850 ATTENDEES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryCAForeignCountryCd
Foreign CountryUKForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION HEADQUARTERS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8563806854PhoneNum

US Address USAddress

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

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ZACKARY STARBIRD
PRESIDENT EFF 10/20152.00Yes (X)Yes (X)$0$0$0
AMANDA KENLY
PRESIDENT TIL 10/20154.00Yes (X)Yes (X)$0$0$0
JAMES HAWKINS
FIRST VICE PRESIDENT EFF 10/20153.00Yes (X)Yes (X)$0$0$0
ZACKARY STARBIRD
FIRST VICE PRESIDENT TIL 10/20153.00Yes (X)Yes (X)$0$0$0
AMANDA KENLY
PAST PRESIDENT EFF 10/20154.00Yes (X)Yes (X)$0$0$0
IAN PLESTER
PAST PRESIDENT TIL 10/20152.00Yes (X)Yes (X)$0$0$0
JOHN EARLY
TREASURER 20153.00Yes (X)Yes (X)$0$0$0
MIKE DUTKA
VP-COMMUNICATIONS EFF 10/20153.00Yes (X)Yes (X)$0$0$0
JAMIE SWARTZ
VP-COMMUNICATIONS TIL 10/20153.00Yes (X)Yes (X)$0$0$0
JAMIE SWARTZ
VP-EDUCATION EFF 10/20153.00Yes (X)Yes (X)$0$0$0
JAMES HAWKINS
VP-EDUCATION TIL 10/20153.00Yes (X)Yes (X)$0$0$0
IVAN MELAMUD
VP-MEMBERSHIP 20153.00Yes (X)Yes (X)$0$0$0
DENNIS VELTRE
DIRECTOR 20151.50Yes (X)$0$0$0
GINGER PRICE
DIRECTOR 20151.50Yes (X)$0$0$0
JAY HOELLEN
DIRECTOR 20151.50Yes (X)$0$0$0
JOHN TREASURE
DIRECTOR 20151.50Yes (X)$0$0$0
MIKE DELUCA
DIRECTOR 20151.50Yes (X)$0$0$0
STEVE HARWITZ
DIRECTOR 20151.50Yes (X)$0$0$0
STEVE SRINIVASAN
DIRECTOR 20151.50Yes (X)$0$0$0
CRAIG ENOCHS
DIRECTOR EFF 10/20151.50Yes (X)$0$0$0
JOHN SAVAGE
DIRECTOR EFF 10/20151.50Yes (X)$0$0$0
ROBERT MARKHAM
DIRECTOR EFF 10/20151.50Yes (X)$0$0$0
SAMANTHA WALKER-TAYFEL
DIRECTOR EFF 10/20151.50Yes (X)$0$0$0
TAMIKA TYSON
DIRECTOR EFF 10/20151.50Yes (X)$0$0$0
ANDRES AGUILA
DIRECTOR TIL 10/20151.50Yes (X)$0$0$0
JIM GELLERT
DIRECTOR TIL 10/20151.50Yes (X)$0$0$0
MICHAEL DUTKA
DIRECTOR TIL 10/20151.50Yes (X)$0$0$0
SCOTT J MCFERREN
DIRECTOR TIL 10/20151.50Yes (X)$0$0$0
HEATHER BUERGER
DIRECTOR TIL 8/20151.50Yes (X)$0$0$0
MICHELE BIORDI
EXECUTIVE DIRECTOR 201525.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ASSOCIATION HEADQUARTERS
1120 ROUTE 73 SUITE 200MOUNT LAURELNJ08054MANAGEMENT FEES$429,918
MARRIOTT BUSINESS SERVICES
3030 HOLIDAY DRIVEFORT LAUDERDALEFL33316CONFERENCE SERVICES$278,711
GARY NICHOLSON
1951 STRATTON CIRCLEWALNUT CREEKCA945982269EVP FEES$102,669
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
CONFERENCES900099$1,193,350$775,093$418,257
MEMBERSHIP900099$441,125$441,125
SEMINARS900099$70,767$70,767
FieldValueIRS element (for citing)
Total Program Service Revenue$1,705,242TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$460TotalRevenueColumnAmt
Exclusion$460ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$14,195TotalRevenueColumnAmt
Exclusion$14,195ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$14,195OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,719,897TotalRevenueColumnAmt
Related Or Exempt Func Income$1,286,985RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$432,912ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$15,000TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$637,212TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$9,499TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$137,981TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$18,101TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$785,687TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,588TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
MISCELLANEOUS$75,956
PUBLICATIONS$1,067

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,690,091TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$541,509BOYAmt
EOY$504,649EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$355,421BOYAmt
EOY$355,881EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$41,339BOYAmt
EOY$21,509EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$29,234BOYAmt
EOY$38,912EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$967,503BOYAmt
EOY$920,951EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$130,801BOYAmt
EOY$131,446EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$130,720BOYAmt
EOY$93,115EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$261,521BOYAmt
EOY$224,561EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$705,982BOYAmt
EOY$696,390EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$705,982BOYAmt
EOY$696,390EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$967,503BOYAmt
EOY$920,951EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$29,806ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

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

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,680,499TotalRevEtcAuditedFinclStmtAmt
Other Revenue-$39,398OtherRevenueAmt
Revenue Not Reported-$39,398RevenueNotReportedAmt
Revenue Subtotal$1,719,897RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,719,897TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,690,091TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,690,091ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,690,091TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:UNCERTAIN TAX POSITIONS UNDER ASC 740 GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM RECOGNITION THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED BY GAAP.
PART XI, LINE 2D - OTHER ADJUSTMENTS:REMEASUREMENT LOSS

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$276,127
NORTH AMERICA00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$97,520
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$8,538
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$382,185SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$382,185TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3:FormAndLineReferenceDesc
ExplanationACCRUAL METHODExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient4RecipientCnt
Cash Grant$15,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION AWARDS ASSISTANCE BASED ON QUALIFYING CRITERIA. ONCE THE CRITERIA HAS BEEN MET NO PROCEDURES ARE USED TO MONITOR HOW AWARDS ARE SPENT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3DELEGATION OF MANAGEMENT DUTIES IECA OUTSOURCES ITS ADMINISTRATIVE AND MANAGEMENT FUNCTIONS TO AN INDEPENDENT MANAGEMENT SERVICE COMPANY INCLUDING THE POSITION OF EXECUTIVE DIRECTOR (NON-VOTING MEMBER OF THE BOARD). THE TOTAL FEES INCURRED BY IECA FOR THIS MANAGEMENT SERVICE COMPANY DURING THE TAX YEAR AMOUNTED TO $405,799 AND IS REPORTED ON FORM 990, PAGE 10, PART IX, LINE 11A.
FORM 990, PART VI, SECTION A, LINE 6MEMBERSHIP ORGANIZATION IECA HAS ONE CLASS OF VOTING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AELECTION OF MEMBERS OF GOVERNING BODY EACH VOTING MEMBER HAS THE SAME RIGHT TO VOTE AND TO BE ELECTED AS A MEMBER OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11GOVERNING BODY REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A FINAL COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BOARD.
FORM 990, PART VI, SECTION B, LINE 12CMONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY ALL BOARD MEMBERS ARE REMINDED ANNUALLY OF THEIR DISCLOSURE OBLIGATIONS UNDER THE DISCLOSURE DECLARATION POLICY. MEMBERS SHALL UPDATE THE DISCLOSURE DECLARATION ANYTIME THEY BECOME AWARE OF A POTENTIAL CONFLICT. EACH UPDATE TO THE DECLARATION IS SENT TO THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC AVAILABILITY OF OTHER DOCUMENTS COPIES OF IECA'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 ARE PROVIDED UPON REQUEST.