NATIONAL CHRISTMAS TREE ASSOCIATION INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CHRISTMAS TREE ASSOCIATION INC (EIN 39-1353307)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-11
- IRS object ID
- 201303169349301545
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-11T10:32:48-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201518594 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAY FOLEY HENSLEY & COMPANY PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 LEXINGTON GREEN CIRCLE SUITE | AddressLine1 |
| Address Line2 | 600 | AddressLine2 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 405033326 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391353307 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CHRISTMAS TREE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 8595149150 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN STREET NO 1405 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BLAKE RAFELD | Name |
| Title | PRESIDENT-ELECT AND VP OF FINANCE | Title |
| Phone | 8595149150 | Phone |
| Date Signed | 2013-11-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS CORY REITZ | Name |
| PTIN | P01407307 | PTIN |
| Phone | 8592311800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BLAKE RAFELD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN STREET NO 1405 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 608714 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.REALCHRISTMASTREES.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1973 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 35 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 35 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 95 | TotalNbrVolunteers |
| Total Gross UBI | 53749 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 20000 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 70650 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 653047 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 529049 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1972 | InvestmentIncomePriorYear |
| Investment Income Current Year | 839 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 9427 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8176 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 684446 | TotalRevenuePriorYear |
| Total Revenue Current Year | 608714 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 724982 | OtherExpensePriorYear |
| Other Expenses Current Year | 651142 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 724982 | TotalExpensesPriorYear |
| Total Expenses Current Year | 651142 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -40536 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -42428 | RevenuesLessExpensesCY |
| Total Assets BOY | 334842 | TotalAssetsBOY |
| Total Assets EOY | 259191 | TotalAssetsEOY |
| Total Liabilities BOY | 157914 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 124691 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 176928 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 134500 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE THE USE OF REAL CHRISTMAS TREES AND SUPPORT THE INDUSTRY THAT PROVIDES THEM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROMOTE THE SALES OF NATURAL CHRISTMAS TREES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROVIDE A SUPPORT FRAMEWORK TO NATURAL CHRISTMAS TREE GROWERS AND TO FURTHER THE OVERALL INTERESTS OF THE INDUSTRY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Excess Business Holdings | 0 | ExcessBusinessHoldings |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 35 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 35 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMR MANAGEMENT SERVICES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8595149150 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN STREET 1405 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| CLINE CHURCH | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| BLAKE RAFELD | ||||||
| VICE PRESIDENT OF FINANCE | 2.00 | X | X | 0 | 0 | 0 |
| TOM DULL | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| BOB SCHAEFER | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| DICK MOORE | ||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| PETER BERGAN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CHUCK BERRY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| WENDY RICHARDSON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| JAN PACOVSKY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ELDON CLAWSON | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| DUGALD KELL JR | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| JONCIE UNDERWOOD | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| STEVE VANDERWEIDE | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ROY FREEMAN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| NIGEL MANLEY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| WILLIAM RIETH | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| TOM ERNST | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| CHARLIE GROGAN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| MARK MCCURDY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| STUART SMITH | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| BENTLEY CURRY | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ART LANDRIGAN | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| BETH WALTERSCHEIDT | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| SHERRIE SEVERT TAYLOR | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| GARY CASELLA | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| PAUL L SCHROEDER | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| PAUL BATTAGLIA | ||||||
| PRESIDENT ELECT | 2.00 | X | X | 0 | 0 | 0 |
| DON SPILKER | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMR MANAGMENT SERVICES | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN SUITE 1405 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | MANAGMENT COMPANY | DescriptionOfServices |
| Compensation | 443847 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 70650 | GovernmentGrants |
| Total Contributions | 70650 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| DUES | 541900 | 241460 | 241460 | |
| NATIONAL CONVENTION | 541900 | 60797 | 60797 | |
| ADVERTISING | 541800 | 53749 | 53749 | |
| REAL TREE | 541900 | 49799 | 49799 | |
| WINTER CONFERENCE | 541900 | 37011 | 37011 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 86233 | TotalRevenueColumn |
| Related Or Exempt Function Income | 86233 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 529049 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 839 | TotalRevenueColumn |
| Exclusion | $839 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 8176 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8176 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 8176 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 608714 | TotalRevenueColumn |
| Related Or Exempt Function Income | 483476 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 53749 | UnrelatedBusinessRevenue |
| Exclusion | $839 | ExclusionAmount |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 443847 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9860 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9450 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6198 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11598 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31764 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39029 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11716 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76360 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3579 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| LOGO EXPENSE | 3942 |
| TREE INDUSTRY PARTNERSH | 2107 |
| MISCELLANEOUS EXPENSE | 986 |
| MEMBERSHIP RENEWAL | 706 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 651142 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 138951 | BOY |
| EOY | 144257 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 158361 | BOY |
| EOY | 88986 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 1000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10768 | BOY |
| EOY | 13303 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6716 | BOY |
| EOY | 1645 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10046 | BOY |
| EOY | 10000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 334842 | BOY |
| EOY | 259191 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8555 | BOY |
| EOY | 10707 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 149359 | BOY |
| EOY | 113984 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 157914 | BOY |
| EOY | 124691 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176928 | BOY |
| EOY | 134500 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 176928 | BOY |
| EOY | 134500 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 334842 | BOY |
| EOY | 259191 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -42428 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 241460 | DuesAssessments |
| Non Ded Lobby Political Current | 9450 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 9450 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 20760 | AggrAmtReportedInDuesNotices |
| Taxable | -$11,310 | TaxableAmount |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 608714 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 608714 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 608714 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 651142 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 651142 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 651142 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE ASSOCIATION IS TAX-EXEMPT UNDER SECTION 501 (C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS REQUIRED TO PAY INCOME TAX ON BUSINESS INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE. INCOME DERIVED FROM ADVERTISING CONSTITUTES SUCH UNRELATED BUSINESS INCOME. FOR 2012 AND 2011, ASSOCIATED EXPENSES EXCEEDED ADVERTISING REVENUE; THUS, NO TAX LIABILITY FOR UNRELATED BUSINESS INCOME EXISTED FOR THOSE YEARS. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB")ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION. MANAGEMENT BELIEVES THAT TAX POSITIONS TAKEN BY THE ORGANIZATION REGARDING ITS TAX-EXEMPT STATUS AND UNRELATED BUSINESS INCOME MEET THE "MORE LIKELY THAN NOT" CRITERIA OF THE STANDARD. AS A RESULT, THIS STANDARD HAD NO EFFECT ON THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES IN ITS TAX POSITIONS IN THE NEAR TERM. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | NATIONAL CHRISTMAS TREE ASSOCIATION OUTSOURCES MANAGEMENT AND OPERATION FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUE. |
| FORM 990, PART VI, SECTION A, LINE 6 | NCTA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | PER NCTA'S BYLAWS, CHARTERED ASSOCIATIONS ELECT DIRECTORS TO SERVE ON THE ASSOCIATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST 2 WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES WILL FIRST BE REVIEWED BY THE ASSOCIATION MANAGEMENT, COMPANY'S PRESIDENT AND CONTROLLER. THEREAFTER, AN ELECTRONIC COPY OF FORM 990 (AND ACCOMPANYING SCHEDULES) WILL BE MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. A 2-WEEK TIMEFRAME WILL BE PROVIDED FOR GOVERNING BODY COMMENTS OR QUESTIONS. FOLLOWING THE RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, FORM 990 AND ACCOMPANYING SCHEDULES WILL BE PROVIDED BY THE ACCOUNT EXECUTIVE TO A DESIGNATED OFFICER (PRESIDENT OR TREASURER) FOR FINAL AUTHORIZING SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | AT THE BEGINNING OF EACH MEETING THE BOARD ASKS EVERY ONE TO DISCLOSE ANY CONFLICTS AND TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | BY REQUEST. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTMAS SPIRIT FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST MAIN STREET NO 1405 | AddressLine1 |
| City | LEXINGTON | City |
| State | KY | State |
| ZIP Code | 40507 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203361126 | EIN |
| Primary Activities | TO KEEP THE SPIRIT OF CHRISTMAS ALIVE FOR THE NEXT GENERATION | PrimaryActivities |
| Legal Domicile State | MO | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | PUBLIC CHARITY | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CHRISTMAS TREE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTMAS SPIRIT FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N | TransactionType |
| Amount Involved | 0 | AmountInvolved |