International Bone and Mineral Society: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- International Bone and Mineral Society (EIN 52-2198569)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-10
- IRS object ID
- 201503149349300810
- Schema version
- 2014v5.0
- 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 | 2015-11-10T14:14:33-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 440160260 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 S MEYERS RD SUITE 500 | AddressLine1Txt |
| City | OAKBROOK TERRACE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 601815209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522198569 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL BONE AND MINERAL SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 3126734973 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH NO 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID SCHMAHL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3126734973 | PhoneNum |
| Signature | 2015-11-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID R SIEHOFF | PreparerPersonNm |
| PTIN | P00175845 | PTIN |
| Phone | 6302829500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID SCHMAHL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH NO 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $875,225 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.IBMSONLINE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO FACILITATE THE KNOWLEDGE OF BONE AND MINERAL METABOLISM. SEE ADDITIONAL INFORMATION ON PART III. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 90 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $272,417 | PYContributionsGrantsAmt |
| CY Contributions Grants | $151,929 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,143,516 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $357,981 | CYProgramServiceRevenueAmt |
| PY Investment Income | $104,089 | PYInvestmentIncomeAmt |
| CY Investment Income | $118,054 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $856 | CYOtherRevenueAmt |
| PY Total Revenue | $1,520,022 | PYTotalRevenueAmt |
| CY Total Revenue | $628,820 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $80,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,784,224 | PYOtherExpensesAmt |
| CY Other Expenses | $933,938 | CYOtherExpensesAmt |
| PY Total Expenses | $1,864,224 | PYTotalExpensesAmt |
| CY Total Expenses | $933,938 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$344,202 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$305,118 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,456,798 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,024,531 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $291,894 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $191,786 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,164,904 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,832,745 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO FACILITATE THE GENERATION AND DISPERSAL OF KNOWLEDGE OF BONE ANDMINERAL METABOLISM THROUGH COMMUNICATION, COMMUNITY, TRAINING ANDMULTIDISCIPLINARY MEETINGS INTERNATIONALLY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $290,410 | ExpenseAmt |
| Revenue | $133,766 | RevenueAmt |
| Desc | JOURNAL - THE IBMS BONEKEY JOURNAL IS TO PROVIDE A BREADTH AND DEPTH OFCOVERAGE OF THE BONE FIELD, INCLUDING COVERAGE OF CLINICAL TOPICS SUCHAS OSTEOPOROSIS DIAGNOSIS AND MANAGEMENT, GENETICS, FRACTURE REPAIR AND BIOMECHANICS, BONE AND CANCER, AS WELL AS BASIC SCIENCE SUBJECTS SUCHAS BONE CELL AND MOLECULAR BIOLOGY. IBMS BONEKEY PROVIDES THE BONEFIELD WITH AN ONLINE PLATFORM FOR SCIENTIFIC EXCHANGE AND COMMUNITYGROWTH BASED ON EXPERT SCIENTIFIC CONTENT. IBMS BONEKEY IS PUBLISHED BYNATURE PUBLISHING GROUP ON BEHALF OF THE INTERNATIONAL BONE AND MINERALSOCIETY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $186,974 | ExpenseAmt |
| Revenue | $225,071 | RevenueAmt |
| Desc | WORKSHOPS AND INDUSTRY MEETINGS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,006 | ExpenseAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CANCER - INDUCED BONE DISEASE - THE PROMULGATION OF KNOWLEDGE ANDRESEARCH RESULTS RELEVANT TO THE EFFECTS OF CANCERS AND CANCERTREATMENTS ON BONE AND MINERAL HOMEOSTASIS. TO THIS END, CANCER ANDBONE SOCIETY SHALL PROVIDE EDUCATION, THROUGH CONFERENCES ANDPUBLICATIONS, FOR SCIENTISTS AND CLINICIANS STUDYING OR TREATING THEEFFECTS OF CANCERS ON BONE AND MINERAL HOMEOSTASIS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $16,558 | ExpenseAmt |
| Desc | BOARD OF DIRECTORS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $16,558 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $498,948 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126734973 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH AVE SUITE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| PHILIPPE CLEZARDIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL BIKLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HENRY KRONENBERG | ||||||
| PAST PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RALPH MUELLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD EASTELL | ||||||
| SECRETARY/TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ADOLFO DIEZ PEREZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GHADA EL-HAJJ FULEIHAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN EISMAN | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARK FORWOOD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOSHIYUKI YONEDA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHIGEAKI KATO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THERESA GUISE | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SEIJI FUKUMOTO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PETER CROUCHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNA TETI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE TEITELBAUM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SERGE FERRARI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID SCHMAHL | ||||||
| EXECUTIVE DIRECTOR | 17.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH AVE SUITE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT FEES | ServicesDesc |
| Compensation | $359,605 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $151,929 | AllOtherContributionsAmt |
| Total Contributions | $151,929 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| BONEKEY | 611710 | $133,766 | $133,766 |
| MEMBERSHIP DUES | 611710 | $126,915 | $126,915 |
| CORPORATE DUES | 611710 | $59,000 | $59,000 |
| WORKSHOP | 900099 | $38,300 | $38,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $357,981 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,126 | TotalRevenueColumnAmt |
| Exclusion | $55,126 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $309,333 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $246,405 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,928 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,928 | TotalRevenueColumnAmt |
| Exclusion | $62,928 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $856 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $856 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $856 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $628,820 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $358,837 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $118,054 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,000 | TotalAmt |
| Management And General | $110,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
| Management And General | $500 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,100 | TotalAmt |
| Management And General | $33,100 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,230 | TotalAmt |
| Management And General | $18,230 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,000 | TotalAmt |
| Management And General | $20,000 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,172 | TotalAmt |
| Management And General | $16,172 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,974 | TotalAmt |
| Program Services | $186,974 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,332 | TotalAmt |
| Management And General | $4,332 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| JOURNAL - BONEKEY | $290,410 | $290,410 | |
| MEMBERSHIP DEVELOPMENT | $231,686 | $231,686 | |
| BOARD OF DIRECTORS | $16,558 | $16,558 | |
| CANCER - BONE DISEASE | $5,006 | $5,006 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $970 | TotalAmt |
| Management And General | $970 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,938 | TotalAmt |
| Program Services | $498,948 | ProgramServicesAmt |
| Management And General | $434,990 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,942 | BOYAmt |
| EOY | $97,256 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,154 | BOYAmt |
| EOY | $29,320 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,824 | BOYAmt |
| EOY | $1,772 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,151,399 | BOYAmt |
| EOY | $1,896,183 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,479 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,456,798 | BOYAmt |
| EOY | $2,024,531 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,226 | BOYAmt |
| EOY | $94,055 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,668 | BOYAmt |
| EOY | $96,543 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,188 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,894 | BOYAmt |
| EOY | $191,786 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,164,904 | BOYAmt |
| EOY | $1,832,745 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,164,904 | BOYAmt |
| EOY | $1,832,745 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,456,798 | BOYAmt |
| EOY | $2,024,531 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$305,118 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$27,041 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $367,718 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $413,100 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $482,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $272,417 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $151,929 | CurrentTaxYearAmt |
| Total | $1,687,416 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,061,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,264,316 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $573,834 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,143,516 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357,981 | CurrentTaxYearAmt |
| Total | $4,400,706 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,428,777 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,677,416 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,056,086 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,415,933 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $509,910 | CurrentTaxYearAmt |
| Total | $6,088,122 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,210 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,025 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,400 | CurrentTaxYearMinus2YearsAmt |
| Total | $21,635 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $326,135 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $247,156 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,752 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67,520 | CurrentTaxYearAmt |
| Total | $891,313 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $330,345 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $257,181 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,152 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $245,750 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67,520 | CurrentTaxYearAmt |
| Total | $912,948 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,175,174 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,058 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $115,189 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,381 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,613 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,126 | CurrentTaxYearAmt |
| Total | $411,367 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,058 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $115,189 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $114,381 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,613 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $55,126 | CurrentTaxYearAmt |
| Total | $411,367 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6,266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $335 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $856 | CurrentTaxYearAmt |
| Total | $7,457 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,505,835 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,798,871 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,170,802 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,465,546 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $565,892 | CurrentTaxYearAmt |
| Total | $6,506,946 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.79530 | PublicSupportCY509Pct |
| Public Support PY509 | 0.85000 | PublicSupportPY509Pct |
| Investment Income CY | 0.06320 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05270 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $1,896,183 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $1,896,183 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO SMITHBUCKLIN | Desc |
| Amt | $1,188 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,188 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $601,779 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$27,041 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$27,041 | RevenueNotReportedAmt |
| Revenue Subtotal | $628,820 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $628,820 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $933,938 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $933,938 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $933,938 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE SOCIETY'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE SOCIETY'S OPEN AUDIT PERIODS ARE 2011 THROUGH THE CURRENT YEAR. IN EVALUATING THE SOCIETY'S ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF TAX EXEMPT STATUS IS BASED ON CURRENT FACTS AND CIRCUMSTANCES AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES. MANAGEMENT HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE SOCIETY AND, THEREFORE, NO TAX IS TO BE RECOGNIZED. IT IS THE POLICY OF THE SOCIETY TO INCLUDE IN MANAGEMENT AND GENERAL EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN MANAGEMENT AND GENERAL EXPENSES FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE SOCIETY HAS AN ASSOCIATION MANAGEMENT COMPANY (SMITHBUCKLIN CORPORATION) IN CHICAGO, ILLINOIS. SMITHBUCKLIN CORPORATION IS A MANAGAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN IS $359,605. SMITHBUCKLIN WAS UNABLE TO CONFIRM THE INDIVIDUAL SALARIES PAID TO THESE EMPLOYEES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOCIETY HAS 6 CLASSES OF MEMBERS: INDIVIDUAL, MEMBERS IN TRAINING, HONORARY, EMERITUS, AFFILIATE AND CORPORATE. INDIVIDUAL, MEMBERS IN TRAINING AND AFFILIATE MEMBERS HAVE THE RIGHT TO VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE IBMS MEMBERSHIP ELECTS THE MEMBERS OF THE BOARD OF DIRECTORS BY MAIL BALLOT. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS MAY BE REQUESTED TO VOTE ON MATTERS BROUGHT BEFORE THEM BY THE OFFICERS OF IBMS EITHER BY MAIL BALLOT (FOR ISSUES DEEMED TO BE CRUCIAL AND UNABLE TO WAIT UNTIL THE NEXT REGULAR MEETING OF THE MEMBERSHIP) OR AT A GENERAL MEETING OF THE MEMBERSHIP. MATTERS REQUESTING THE VOTES OF MEMBERS SHALL BE APPROVED BY THE MAJORITY OF THE MEMBERS ATTENDING THE GENERAL MEETINGS OR BY THE MAJORITY OF MEMBERS PARTICIPATING IN A VOTING PROCESS BY MAIL OR EMAIL BALLOT. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO ISSUANCE. THE SMITHBUCKLIN CLIENT MANAGER PERFORMS THE INITIAL REVIEW AND THE EXECUTIVE DIRECTOR DOES A FINAL REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY IS REVIEWED EACH YEAR AND DURING EACH MEETING. THE EXECUTIVE COMMITTEE ASKS FOR THOSE WHO MAY HAVE A CONFLICT OF INTEREST IN A SPECIFIC TOPIC AREA TO NOT PARTICIPATE AND EXCUSE THEMSELVES FROM THE MEETING AND DECISION MAKING. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION PROCESS FOR TOP MANAGEMENT OFFICIAL - COMPENSATION IS NOT SUBJECT TO A REVIEW AND APPROVAL PROCESS FOR CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL BECAUSE THERE ARE NO EMPLOYEES OF IBMS. INSTEAD, IBMS OUTSOURCES THE MANAGEMENT FUNCTION TO SMITHBUCKLIN, WHO HIRES QUALIFIED EMPLOYEES, SUCH AS THE EXECUTIVE DIRECTOR TO MANAGE THE DAY TO DAY FUNCTIONS OF IBMS. FORM 990, PART VI, LINE 15B: COMPENSATION PROCESS FOR OTHER OFFICERS - COMPENSATION IS NOT SUBJECT TO A REVIEW AND APPROVAL PROCESS FOR OTHER OFFICERS OR KEY EMPLOYEES BECAUSE THERE ARE NO EMPLOYEES OF IBMS. INSTEAD, IBMS OUTSOURCES THE MANAGEMENT FUNCTION TO SMITHBUCKLIN, WHO HIRES QUALIFIED EMPLOYEES, SUCH AS THE EXECUTIVE DIRECTOR TO MANAGE THE DAY TO DAY FUNCTIONS OF IBMS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE BYLAWS ARE MADE AVAILABLE TO MEMBERS ON THE MEMBERS ONLY WEBSITE. THE BYLAWS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| PART XII, LINE 2C EXPLANATION | THE PROCESS IS THE SAME THE PREVIOUS YEAR. |