STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

INTERNATIONAL ENERGY CREDIT ASSOCIATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL ENERGY CREDIT ASSOCIATION INC (EIN 41-1353632)
Tax period
2013-01-01 to 2013-12-31
Filed
2015-09-29
IRS object ID
201522729349300717
Schema version
2013v4.0
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

FieldValueIRS element (for citing)
Return2015-09-29T09:17:08-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232896692PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BBD LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11835 MARKET STREET 26TH FLOORAddressLine1
CityPHILADELPHIACity
StatePAState
ZIP Code19103ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411353632EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL ENERGY CREDIT ASSOCIATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone8563806854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115000 COMMERCE PARKWAY NO CAddressLine1
CityMOUNT LAURELCity
StateNJState
ZIP Code08054ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN EARLYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8563806854PhoneNum
Signature2015-09-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER SOLOT CPAPreparerPersonNm
PTINP00749373PTIN
Phone2155677770PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerJOHN EARLYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line115000 COMMERCE PARKWAY NO CAddressLine1
CityMOUNT LAURELCity
StateNJState
ZIP Code08054ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,635,256GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IECA.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1923FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionSEE PAGE 2, PART III, LINE 1: STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS FOR DETAILS.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers70TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$403,640PYContributionsGrantsAmt
CY Contributions Grants$400,520CYContributionsGrantsAmt
PY Program Service Revenue$1,120,191PYProgramServiceRevenueAmt
CY Program Service Revenue$1,224,836CYProgramServiceRevenueAmt
PY Investment Income$1,015PYInvestmentIncomeAmt
CY Investment Income$88CYInvestmentIncomeAmt
PY Other Revenue$11,923PYOtherRevenueAmt
CY Other Revenue$9,812CYOtherRevenueAmt
PY Total Revenue$1,536,769PYTotalRevenueAmt
CY Total Revenue$1,635,256CYTotalRevenueAmt
PY Grants And Similar Paid$25,000PYGrantsAndSimilarPaidAmt
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$190,484PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$146,966CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,417,850PYOtherExpensesAmt
CY Other Expenses$1,503,669CYOtherExpensesAmt
PY Total Expenses$1,633,334PYTotalExpensesAmt
CY Total Expenses$1,665,635CYTotalExpensesAmt
PY Revenues Less Expenses-$96,565PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$30,379CYRevenuesLessExpensesAmt
Total Assets BOY$924,149TotalAssetsBOYAmt
Total Assets EOY$961,887TotalAssetsEOYAmt
Total Liabilities BOY$121,769TotalLiabilitiesBOYAmt
Total Liabilities EOY$189,886TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$802,380NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$772,001NetAssetsOrFundBalancesEOYAmt
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 1,450 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 Document17IRPDocumentCnt
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 Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
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 INCBusinessNameLine1
FieldValueIRS element (for citing)
Phone8563806854PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line115000 COMMERCE PARKWAY STE CAddressLine1
CityMT LAURELCity
StateNJState
ZIP Code08054ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IAN PLESTER
PRESIDENT (2013-2014)4.00Yes (X)Yes (X)$0$0$0
MARK SOULLIERE
PRESIDENT (2012-2013)4.00Yes (X)Yes (X)$0$0$0
MARK SOULLIERE
PAST PRESIDENT (2013-2014)2.00Yes (X)Yes (X)$0$0$0
PAUL KREBS
PAST PRESIDENT (2012-2013)2.00Yes (X)Yes (X)$0$0$0
AMANDA KENLY
FIRST VICE PRESIDENT (2013-2014)3.00Yes (X)Yes (X)$0$0$0
IAN PLESTER
FIRST VICE PRESIDENT (2012-2013)4.00Yes (X)Yes (X)$0$0$0
JAMIE SWARTZ
TREASURER (2012-2014)3.00Yes (X)Yes (X)$0$0$0
ZACKARY STARBIRD
VP-EDUCATION (2012-2014)3.00Yes (X)Yes (X)$0$0$0
JAMES HAWKINS
VP-COMMUNICATION (2012-2014)3.00Yes (X)Yes (X)$0$0$0
IVAN MELAMUD
VP-MEMBERSHIP (2013-2014)3.00Yes (X)Yes (X)$0$0$0
AMANDA KENLY
VP-MEMBERSHIP (2012-2013)3.00Yes (X)Yes (X)$0$0$0
MIKE DELUCA
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
MELISSA SCHUETZ
DIRECTOR (2012-2013)1.50Yes (X)$0$0$0
JOHN EARLY
DIRECTOR (2012-2014)2.00Yes (X)$0$0$0
GEOFFREY MEYERS
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
ALYSON BEICKER MBA
DIRECTOR (2012-2013)1.50Yes (X)$0$0$0
MARIA TAYLOR
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
IVAN MELAMUD
DIRECTOR (2012-2013)1.50Yes (X)$0$0$0
SCOTT J MCFERREN CTP CERTICM
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
TERI BROWN
DIRECTOR (2012-2014)2.50Yes (X)$0$0$0
PHILIP PRIOLO
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
MICHAEL DUTKA
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
DENNIS HERNANDEZ
DIRECTOR (2012-2013)1.50Yes (X)$0$0$0
ANDRES AGUILA
DIRECTOR (2012-2014)1.50Yes (X)$0$0$0
JIM GELLERT
DIRECTOR (2012-2013)1.50Yes (X)$0$0$0
JAY HOELLEN
DIRECTOR (2013-2014)1.50Yes (X)$0$0$0
STEVE SRINIVASAN
DIRECTOR (2013-2014)1.50Yes (X)$0$0$0
DENNIS VELTRE
DIRECTOR (2013-2014)1.50Yes (X)$0$0$0
STEVE HARWITZ
DIRECTOR (2013-2014)1.50Yes (X)$0$0$0
GARY NICHOLSON
EXECUTIVE VP-NORTH AMERICA30.00Yes (X)$85,323$0$0
DAVID STONE
EXECUTIVE VP-EUROPE30.00Yes (X)$61,643$0$0
MICHELE BIORDI
EXECUTIVE DIRECTOR25.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$146,966TotalReportableCompFromOrgAmt
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

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonASSOCIATION HEADQUARTERSPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line115000 COMMERCE PARKWARY STE CAddressLine1
CityMOUNT LAURELCity
StateNJState
ZIP Code08054ZIPCode
FieldValueIRS element (for citing)
ServicesMGMT. SERVICESServicesDesc
Compensation$481,066CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$400,520MembershipDuesAmt
Total Contributions$400,520TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
CONFERENCES900099$1,130,054$752,630$377,424
SEMINARS900099$91,532$91,532
JOURNAL541800$3,250$3,250
FieldValueIRS element (for citing)
Total Program Service Revenue$1,224,836TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$88TotalRevenueColumnAmt
Exclusion$88ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$9,812TotalRevenueColumnAmt
Exclusion$9,812ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$9,812OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,635,256TotalRevenueColumnAmt
Related Or Exempt Func Income$844,162RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$390,574ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$146,966TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$370,959TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$8,939TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$89,945TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$32,534TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,214TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$892,306TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,498TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
MISCELLANEOUS$64,894
PUBLICATIONS$20,380

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,665,635TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$549,767BOYAmt
EOY$549,971EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$355,311BOYAmt
EOY$354,596EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$780BOYAmt
EOY$14,145EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,291BOYAmt
EOY$43,175EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$924,149BOYAmt
EOY$961,887EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$64,583BOYAmt
EOY$86,052EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$57,186BOYAmt
EOY$103,834EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$121,769BOYAmt
EOY$189,886EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$802,380BOYAmt
EOY$772,001EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$802,380BOYAmt
EOY$772,001EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$924,149BOYAmt
EOY$961,887EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$30,379ReconcilationRevenueExpnssAmt
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 NondedYes (1)SubstantiallyAllDuesNondedInd
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$1,635,256TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,635,256RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,635,256TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,665,635TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,665,635ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,665,635TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNCERTAIN TAX POSITIONS UNDER ASC 740 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRESCRIBE 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 THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED IN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND, AS A RESULT, THERE IS NO IMPACT ON THE FINANCIAL STATEMENTS. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EUROPE00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$321,208
NORTH AMERICA00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$111,851
EAST ASIA AND THE PACIFIC00PROGRAM SERVICESCONFERENCES, SEMINARS AND MEETINGS$2,609
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continutation Total Office0ContinutationTotalOfficeCnt
Continutation Total Employee0ContinutationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$435,668SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$435,668TotalSpentAmt
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 (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990AMDENDED RETURN THIS RETURN IS BEING AMENDED TO REPORT ADDITIONAL OFFICER COMPENSATION FOR DAVID STONE, EXECUTIVE VP-EUROPE, THAT WAS ERRONEOUSLY EXCLUDED ON PART VII AND PART IX OF THE ORIGINALLY FILED FORM 990.
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 $347,447 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 DECLARTION IS SENT TO THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION B, LINE 15PROCESS FOR DETERMINING OFFICERS' COMPENSATION OFFICERS' SALARIES ARE SET IN CONSULTATION WITH THE BOARD OF DIRECTORS, TAKING INTO CONSIDERATION MARKET CONDITIONS AND BUDGET CONSTRAINTS.
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.