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AMERICAN INSTITUTE OF BAKING: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
AMERICAN INSTITUTE OF BAKING (EIN 36-2166946)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202513219349317641
Schema version
2024v5.2
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)
Return2025-11-17T15:34:14-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN420714325PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RSM US LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14650 EAST 53RD STREETAddressLine1Txt
CityDAVENPORTCityNm
State AbbreviationIAStateAbbreviationCd
ZIP528073479ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362166946EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN INSTITUTE OF BAKINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7855374750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 BAKERS WAYAddressLine1Txt
CityMANHATTANCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66502ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTHOMAS OGLEPersonNm
Person TitleCFOPersonTitleTxt
Phone7855374750PhoneNum
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENIFER L CHASEPreparerPersonNm
PTINP01306883PTIN
Phone5638884000PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerTHOMAS OGLEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 BAKERS WAYAddressLine1Txt
CityMANHATTANCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66502ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,918,797GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.AIBINTERNATIONAL.COM/EN/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1919FormationYr
Legal Domicile StateKSLegalDomicileStateCd
Activity Or MissionEMPOWER THE GLOBAL FOOD INDUSTRY TO ELEVATE THEIR FOOD SAFETY AND GRAIN-BASED PRODUCTION CAPABILITIESActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$373,159TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$9,098PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$258,423PYInvestmentIncomeAmt
CY Investment Income$619,004CYInvestmentIncomeAmt
PY Other Revenue$968,440PYOtherRevenueAmt
CY Other Revenue$391,188CYOtherRevenueAmt
PY Total Revenue$1,235,961PYTotalRevenueAmt
CY Total Revenue$1,010,192CYTotalRevenueAmt
PY Grants And Similar Paid$30,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$161,209CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
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$2,582,569PYOtherExpensesAmt
CY Other Expenses$1,813,773CYOtherExpensesAmt
PY Total Expenses$2,612,569PYTotalExpensesAmt
CY Total Expenses$1,974,982CYTotalExpensesAmt
PY Revenues Less Expenses-$1,376,608PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$964,790CYRevenuesLessExpensesAmt
Total Assets BOY$44,664,810TotalAssetsBOYAmt
Total Assets EOY$43,666,786TotalAssetsEOYAmt
Total Liabilities BOY$12,750,714TotalLiabilitiesBOYAmt
Total Liabilities EOY$10,867,302TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$31,914,096NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$32,799,484NetAssetsOrFundBalancesEOYAmt
MissionAMERICAN INSTITUTE OF BAKING EMPOWERS CLIENTS WORLDWIDE TO ELEVATE THEIR FOOD SAFETY AND PRODUCTION PROCESS CAPABILITIES BY DEVELOPING AND DELIVERING APPLICATION-ORIENTED LEARNING, CONSULTING, AND VALUE-ADDED SERVICES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$161,209ExpenseAmt
Grant$161,209GrantAmt
Revenue$0RevenueAmt
DescRESEARCH & LABORATORIES - PRIMARY PURPOSE IS TO CONDUCT BASIC RESEARCH IN CEREAL SCIENCE AND NUTRITION AND TO PROVIDE TECHNICAL ASSISTANCE TO THE FOOD INDUSTRY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$122,185ExpenseAmt
Revenue$0RevenueAmt
DescFOOD SAFETY SERVICES AND APPLICATION SEMINARS - PRIMARY PURPOSE IS TO PROVIDE TRAINING IN VARIOUS APPLICATIONS PERTAINING TO THE BAKING AND FOOD INDUSTRY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescBAKING AND FOOD TECHNICAL SERVICE - PRIMARY PURPOSE IS TO EDUCATE PEOPLE IN THE SCIENCE AND ART OF BAKING, BAKERY MANAGEMENT AND ALLIED SCIENCES THROUGH COURSES, SEMINARS AND PUBLICATIONS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$283,394TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
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 Line1THOMAS OGLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7855374750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11201 BAKERS WAYAddressLine1Txt
CityMANHATTANCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66502ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TOM OGLE
SECRETARY/TREASURER/EX OFFICIO3.0037.00Yes (X)Yes (X)$0$292,777$15,520
TAMEKA CARR
CHAIR/TRUSTEE0.50Yes (X)Yes (X)$0$0$0
MORGAN MURPHY
VICE CHAIR/TRUSTEE0.50Yes (X)Yes (X)$0$0$0
BRADLEY T ALLEN
TRUSTEE0.50Yes (X)$0$0$0
THOMAS BENNER
TRUSTEE0.50Yes (X)$0$0$0
ARTURO CARRILLO
TRUSTEE0.50Yes (X)$0$0$0
MARIE CHAN
TRUSTEE0.50Yes (X)$0$0$0
EVERETT GASBARRO
TRUSTEE0.50Yes (X)$0$0$0
GREG ISMACH
TRUSTEE0.50Yes (X)$0$0$0
TODD LARSON
TRUSTEE0.50Yes (X)$0$0$0
PAT MURPHY
TRUSTEE0.50Yes (X)$0$0$0
DR ARNAB SARKAR
TRUSTEE0.50Yes (X)$0$0$0
VALERIE VAL WAYLAND
TRUSTEE0.50Yes (X)$0$0$0
CAMPBELL WILLIAMS
TRUSTEE0.50Yes (X)$0$0$0
JO ANNE WILLIAMS
TRUSTEE0.50Yes (X)$0$0$0
LUCY WILLIAMS
TRUSTEE0.50Yes (X)$0$0$0
DANIEL R MARTIN
CEO/PRESIDENT/EX OFFICIO3.0037.00Yes (X)$0$567,154$62,228
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$859,931TotReportableCompRltdOrgAmt
Total Other Compensation$77,748TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MORGAN STANLEY
1585 BROADWAYNEW YORKNY100368200INVESTMENT MANAGEMENT$263,263
GHA TECHNOLOGIES INC
8998 E RAINTREE DRSCOTTSDALEAZ85260TECHNOLOGY AND SECURITY PRODUCT AND SERV$128,465
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$385,457TotalRevenueColumnAmt
Exclusion$385,457ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,136,088SecuritiesAmt
Other$6,064OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$3,902,471SecuritiesAmt
Other$6,134OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$233,617SecuritiesAmt
Other-$70OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$233,547TotalRevenueColumnAmt
Exclusion$233,547ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
LEASE TO FOR-PROFIT900099$373,159$373,159
FEDERAL TAX REFUND900099$17,829$17,829
MISCELLANEOUS REVENUE900099$200$200
FieldValueIRS element (for citing)
Other Revenue Total$391,188OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,010,192TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$373,159UnrelatedBusinessRevenueAmt
Exclusion$637,033ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$161,209TotalAmt
Program Services$161,209ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,390TotalAmt
Management And General$5,390ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$146,596TotalAmt
Management And General$146,596ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$127,419TotalAmt
Management And General$127,419ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$62,531TotalAmt
Program Services$21ProgramServicesAmt
Management And General$62,510ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$448,290TotalAmt
Management And General$448,290ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$211,864TotalAmt
Program Services$100ProgramServicesAmt
Management And General$211,764ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$48,204TotalAmt
Management And General$48,204ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$276,348TotalAmt
Management And General$276,348ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$89,902TotalAmt
Management And General$89,902ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$72,468TotalAmt
Management And General$72,468ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
STAFF EXPENSES$282,430$110,424$172,006
INVESTMENT ADMIN EXPENS$30,466$30,466
COST OF GOODS SOLD$10,615$10,615
MISCELLANEOUS EXPENSE$1,025$1,025

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$225TotalAmt
Management And General$225ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,974,982TotalAmt
Program Services$283,394ProgramServicesAmt
Management And General$1,691,588ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,771BOYAmt
EOY$68,421EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$15,005BOYAmt
EOY$17,336EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$194,097BOYAmt
EOY$119,637EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,443,777LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,536,588LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,978,753BOYAmt
EOY$5,907,189EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,700,633BOYAmt
EOY$16,281,650EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$22,644,551BOYAmt
EOY$21,272,553EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$44,664,810BOYAmt
EOY$43,666,786EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,303,576BOYAmt
EOY$4,191,111EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$8,478,957BOYAmt
EOY$5,825,732EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$968,181BOYAmt
EOY$850,459EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,750,714BOYAmt
EOY$10,867,302EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$23,116,001BOYAmt
EOY$23,966,445EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,798,095BOYAmt
EOY$8,833,039EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$31,914,096BOYAmt
EOY$32,799,484EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,664,810BOYAmt
EOY$43,666,786EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$964,790ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,850,178NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,471,711BeginningYearBalanceAmt
Investment Earnings Or Losses$498,984InvestmentEarningsOrLossesAmt
End Year Balance$9,970,695EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,958,117BeginningYearBalanceAmt
Investment Earnings Or Losses$513,594InvestmentEarningsOrLossesAmt
End Year Balance$9,471,711EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,460,447BeginningYearBalanceAmt
Contributions$1,500ContributionsAmt
Investment Earnings Or Losses-$503,830InvestmentEarningsOrLossesAmt
End Year Balance$8,958,117EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,937,013BeginningYearBalanceAmt
Contributions$74,247ContributionsAmt
Investment Earnings Or Losses$454,187InvestmentEarningsOrLossesAmt
Other Expenditures$5,000OtherExpendituresAmt
End Year Balance$9,460,447EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,822,756BeginningYearBalanceAmt
Investment Earnings Or Losses$199,257InvestmentEarningsOrLossesAmt
Other Expenditures$85,000OtherExpendituresAmt
End Year Balance$8,937,013EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$289,202OtherCostOrOtherBasisAmt
Book Value$289,202BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,420,954OtherCostOrOtherBasisAmt
Depreciation$3,991,346DepreciationAmt
Book Value$5,429,608BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$137,705OtherCostOrOtherBasisAmt
Depreciation$88,586DepreciationAmt
Book Value$49,119BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$339,325OtherCostOrOtherBasisAmt
Depreciation$255,779DepreciationAmt
Book Value$83,546BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,256,591OtherCostOrOtherBasisAmt
Depreciation$1,200,877DepreciationAmt
Book Value$55,714BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,907,189TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
INVESTMENT IN SUBS$1,736,507
LEASE RIGHT OF USE ASSET$850,459
DUE FROM AIB INTERNATIONAL$13,795,746
DUE FROM AIB INTERNATIONAL CERTIFICATION SERVICES$4,886,352
DUE FROM OTHER$3,489
FieldValueIRS element (for citing)
Total Book Value Other Assets$21,272,553TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITIESDesc
Amt$850,459Amt
FieldValueIRS element (for citing)
Total Liability$850,459TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:TO PROVIDE SCHOLARSHIPS, FUND RESEARCH ACTIVITIES, AND TO FUND THE ORGANIZATION'S MISSION BY THE BOARD OF TRUSTEES
PART X, LINE 2:FASB ASC 740-10-05 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AMERICAN INSTITUTE OF BAKING (THE INSTITUTE) HAS NOT IDENTIFIED ANY UNCERTAINTIES IN FEDERAL OR STATE INCOME TAXES FOR ANY OPEN TAX YEARS AS OF DECEMBER 31, 2024. THE INSTITUTE IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. NO AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS AS OF DECEMBER 31, 2024.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationA BROCHURE IS DISTRIBUTED TO THE PUBLIC SO STATING THE NONDISCRIMINATORY POLICY OF AIB FOR ITS STUDENTS.ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxtIRC SectionIRCSectionDesc
RESEARCH STRATEGY GROUP INTERNATIONAL
415 N LASALLE ST SUITE 304CHICAGOIL60654460524642$155,999$0RESEARCH
UNIVERSITY OF MISSOURI
1406 E ROLLINS STCOLUMBIAMO65211436003859$5,210$0PUBLICATION OF RESEARCHSTATE OF MISSOURI
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, SCHEDULE I, PART II:FormAndLineReferenceDesc
ExplanationFOR RESEARCH SPENDING, THE RESEARCH RESULTS ARE DELIVERED TO AMERICAN INSTITUTE OF BAKING FOR FURTHER DISSEMINATION (WEBSITE, RESEARCH PUBLICATIONS AND JOURNALS).ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANIEL R MARTIN
CEO/PRESIDENT/EX OFFICIO$0$409,314$0$154,228$0$3,612$0$11,480$0$50,748$0$629,382$0$0
TOM OGLE
SECRETARY/TREASURER/EX OFFICIO$0$229,862$0$60,841$0$2,074$0$12,138$0$3,382$0$308,297$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationAIB INTERNATIONAL USES A COMPENSATION COMMITTEE AND INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THE COMPENSATION FOR AMERICAN INSTITUTE OF BAKING'S CEO/EXECUTIVE DIRECTOR. COMPENSATION MUST ALSO GO THROUGH APPROVAL BY THE ORGANIZATIONS'S BOARD. COMPENSATION IS PAID AND REVIEWED BY AIB INTERNATIONAL INC, A RELATED ORGANIZATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1AEXECUTIVE COMMITTEE SHALL, WHEN THE BOARD IS NOT IN SESSION, HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE INSTITUTE EXCEPT TO THE EXTENT, IF ANY, SUCH AUTHORITY SHALL BE LIMITED BY THE RESOLUTION APPOINTING THE EXECUTIVE COMMITTEE OR BY LAW, AND EXCEPT THAT SUCH EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY OF THE BOARD TO (1) AMEND, ALTER OR REPEAL THE BYLAWS; (2) ELECT, APPOINT OR REMOVE ANY MEMBER OF ANY STANDING COMMITTEE OR ANY TRUSTEE OR OFFICER OF THE INSTITUTE; (3) AMEND THE ARTICLES OF INCORPORATION; (4) ADOPT A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; (5) AUTHORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE INSTITUTE; (6) AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE INSTITUTE OR REVOKE PROCEEDINGS THEREFOR; (7) ADOPT A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE INSTITUTE; OR (8) AMEND, ALTER OR REPEAL ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED, OR REPEALED BY THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PART VI, SECTION B, LINE 12CAMERICAN INSTITUTE OF BAKING (THE ORGANIZATION) HAS A CONFLICT OF INTEREST POLICY THAT COVERS THE BOARD OF TRUSTEES AND OFFICERS OF THE ORGANIZATION (LEADER). EACH LEADER HAS TO ANNUALLY COMPLETE AND SUBMIT A DISCLOSURE DETAILING ANY CONFLICT OF INTERESTS. THE EXECUTIVE COMMITTEE REVIEWS THE CONFLICT OF INTEREST WITHOUT THE INVOLVED LEADER. THE CHAIR OF THE BOARD REPORTS ANY CONFLICTS THAT HAVE BEEN REVIEWED. THE INVOLVED LEADER WILL EITHER BE RECUSED OF ANY VOTE PERTAINING TO THE CONFLICT OR MAY BE REQUIRED TO RESIGN FROM THE BOARD IF THE CONFLICT IS SIGNIFICANT, ONGOING AND RECONCILABLE.
FORM 990, PART VI, SECTION C, LINE 19NOTICE OF DOCUMENT AVAILABILITY IS POSTED ON THE BULLETIN BOARD STATING THE DOCUMENTS MAY BE VIEWED UPON REQUEST DURING THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART XII, LINE 2C:AMERICAN INSTITUTE OF BAKING DID NOT CHANGE IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
AIB INTERNATIONAL INC
1213 BAKERS WAYMANHATTANKS66502481192044CONSULTINGKSAMERICAN INSTITUTE OF BAKINGC$26,638,621$11,969,8461.00000Yes (1)
AIB INTERNATIONAL CERTIFICATION SERVICES
1213 BAKERS WAYMANHATTANKS66502464393081AUDITINGKSAMERICAN INSTITUTE OF BAKINGC$11,595,164$7,576,5571.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AIB INTERNATIONAL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeATransactionTypeTxt
Involved$373,159InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt