ASSOCIATION OF INTERNATIONAL PHOTOGRAPHY ART DEALERS INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATION OF INTERNATIONAL PHOTOGRAPHY ART DEALERS INC (EIN 13-2991884)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-11
- IRS object ID
- 201323169349301512
- 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 | 2013-11-11T08:49:42-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521711839 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCILOR BUCHANAN & MITCHELL PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7910 WOODMONT AVENUE SUITE 500 | AddressLine1 |
| City | BETHESDA | City |
| State | MD | State |
| ZIP Code | 20814 | 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 | 132991884 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF INTERNATIONAL PHOTOGRAPHY | BusinessNameLine1 |
| Business Name Line2 | ART DEALERS INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ASSO | NameControl |
| Phone | 2023671158 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MEREDITH YOUNG | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2023671158 | Phone |
| Date Signed | 2013-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL L WEAVER | Name |
| PTIN | P01249346 | PTIN |
| Phone | 3019860600 | 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 | MEREDITH YOUNG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1956081 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.AIPAD.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1979 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | DEDICATED TO CREATING AND MAINTAINING HIGH STANDARDS IN THE BUSINESS OF EXHIBITING, BUYING, AND SELLING PHOTOGRAPHS AS ART. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 48188 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1885910 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1955106 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 241 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2400 | OtherRevenuePriorYear |
| Other Revenue Current Year | 734 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1888310 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1956081 | 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 | 1644247 | OtherExpensePriorYear |
| Other Expenses Current Year | 1783069 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1644247 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1783069 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 244063 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 173012 | RevenuesLessExpensesCY |
| Total Assets BOY | 1369068 | TotalAssetsBOY |
| Total Assets EOY | 1502371 | TotalAssetsEOY |
| Total Liabilities BOY | 987238 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 947529 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 381830 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 554842 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE ASSOCIATION OF INTERNATIONAL PHOTOGRAPHY ART DEALERS (AIPAD) WAS ORGANIZED IN 1979. WITH MEMBERS IN THE UNITED STATES, AUSTRALIA, CANADA, EUROPE AND JAPAN, THE ASSOCIATION HAS BECOME A UNIFYING FORCE IN THE FIELD OF PHOTOGRAPHY. AIPAD IS DEDICATED TO CREATING AND MAINTAINING HIGH STANDARDS IN THE BUSINESS OF EXHIBITING, BUYING AND SELLING PHOTOGRAPHS AS ART. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE AIPAD PHOTOGRAPHY SHOW - THE SHOW, HELD IN NEW YORK CITY, IS AN ANNUAL FAIR BY AND FOR THE MEMBERS OF THE AIPAD. THE SHOW BROUGHT TOGETHER APPROXIMATELY 75 OF THE WORLD'S LEADING FINE ART PHOTOGRAPHY GALLERIES TO SHOWCASE A WIDE RANGE OF MUSEUM QUALITY WORK BY CONTEMPORARY, MODERN AND 19TH CENTURY MASTERS. IN ADDITIONAL TO THE SHOW, A GALA BENEFIT PREVIEW WAS HOSTED BY AIPAD. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERSHIP DIRECTORY AND CATALOGUE - THE AIPAD CATALOGUE SHOWCASES AIPAD'S MEMBER GALLERIES, INCLUDING THEIR CONTACT INFORMATION, AREAS OF EXPERTISE, AND AN ALPHABETIZED INDEX OF PHOTOGRAPHERS WHO ARE REPRESENTED BY EACH GALLERY. THE CATALOGUE ALSO FEATURES VALUABLE BUSINESSES AND SERVICES RELATED TO THE FIELD OF PHOTOGRAPHY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PUBLIC RELATIONS - THE PUBLIC RELATIONS PROGRAM PROVIDES OUTREACH COMMUNICATIONS MEMBERS, NON-MEMBERS AND THE PRESS REGARDING AIPAD PROGRAMMING. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | 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 | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | 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 | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 11 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | 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 |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | DC | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2023671158 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET SUITE 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| STEPHEN BULGER | ||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| CATHERINE EDELMAN | ||||||
| FIRST VICE-PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| SUSAN HERZIG | ||||||
| SECOND VICE-PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| KRAIGE BLOCK | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| ROLAND BARON | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| JOSEPH BELOWS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROBERT BURGE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| HENRY FELDSTEIN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| GEORGE HEMPHILL | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ANNA WALKER SKILLMAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| STEVEN KASHER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROBERT KLEIN | ||||||
| PAST PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| RICHARD MOORE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LISA SETTE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| BARRY SINGER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MEREDTIH YOUNG | ||||||
| EXECUTIVE DIRECTOR | 20.00 | 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 (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SELECT CONTRACTING | |||||
| 420 VETERANS BLVD | CARLSTADT | NJ | 07072 | GENERAL CONTRACTOR FOR 2012 SHOW | 459874 |
| SMITHBUCKLIN CORPORATION | |||||
| 2025 M ST NW SUITE 800 | WASHINGTON | DC | 20036 | MGT SERVICES INCL. EXEC. DIR COMP | 385773 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| NEW YORK CITY SHOW | 900099 | 1631890 | 1631890 | |
| MEMBERSHIP DUES | 900099 | 243413 | 243413 | |
| MEMBERSHIP DIRECTORY & | 511140 | 58213 | 10025 | 48188 |
| NEW YORK CITY SHOW PAN | 900099 | 21590 | 21590 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1955106 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 241 | TotalRevenueColumn |
| Exclusion | $241 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER REVENUE | Description |
| Total Revenue Column | 734 | TotalRevenueColumn |
| Exclusion | $734 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 734 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1956081 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1906918 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 48188 | UnrelatedBusinessRevenue |
| Exclusion | $975 | ExclusionAmount |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 181771 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1072 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28970 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58988 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76999 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9329 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3556 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1371879 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7153 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| SECURITY GUARD | 38341 |
| MISCELLANEOUS | 2679 |
| SPEAKER EXPENSES | 2332 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1783069 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1168639 | BOY |
| EOY | 1240819 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3400 | BOY |
| EOY | 2000 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193510 | BOY |
| EOY | 251600 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3519 | BOY |
| EOY | 7952 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1369068 | BOY |
| EOY | 1502371 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 990 | BOY |
| EOY | 5277 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 986248 | BOY |
| EOY | 942252 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 987238 | BOY |
| EOY | 947529 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 381830 | BOY |
| EOY | 554842 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 381830 | BOY |
| EOY | 554842 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1369068 | BOY |
| EOY | 1502371 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 173012 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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 Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1956081 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1956081 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1956081 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1783069 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1783069 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1783069 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | AIPAD IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, AIPAD MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF AIPAD AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH AN UNCERTAIN TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS RELATED TO UNCERTAIN TAX POSITIONS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011. AIPAD'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING THE YEARS ENDED DECEMBER 31, 2012 AND 2011. AIPAD'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, THAT HAVE BEEN FILED AS OF DECEMBER 31, 2012, FOR FISCAL YEARS 2011, 2010, AND 2009 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY KEY EMPLOYEES WERE DELEGATED BY THE BOARD OF DIRECTORS TO THE MANAGEMENT COMPANY SMITHBUCKLIN. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS WHO MEET ANNUALLY FOR THE TRANSACTION OF SUCH BUSINESS AS MAY COME BEFORE THE MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7A | AN ANNUAL MEETING OF MEMBERS IS HELD FOR THE TRANSACTION OF SUCH BUSINESS AS MAY COME BEFORE THE MEETING AND TO ELECT BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS REVIEWED AND EDITED BY THE EXECUTIVE DIRECTOR, AND THEN A COPY IS SENT TO EVERY BOARD MEMBER TO REVIEW PRIOR TO FILING WITH THE IRS. ONCE IT IS REVIEWED BY THE BOARD, IT IS SIGNED BY THE EXECUTIVE DIRECTOR AND SUBMITTED. |
| FORM 990, PART VI, SECTION B, LINE 12C | AIPAD'S BOARD MEMBERS MUST ACKNOWLEDGE AND AGREE TO ALL TERMS AND CONDITIONS OF THE CONFLICT OF INTEREST POLICY. THEY MUST DISCLOSE ANY ACTUAL, POTENTIAL, OR APPARENT CONFLICT OF INTEREST TO THE BOARD OR COMMITTEE TO WHICH THEY SERVE AND MUST REFRAIN FROM ACTING OR DEBATING ON ANY ACTION OR DECISION IN WHICH THE PERSONAL OR FINANCIAL INTEREST OF A BOARD MEMBER CONFLICT WITH THE OBJECTIVES AND PURPOSE OF AIPAD. ANY PERCEIVED CONFLICT OF INTEREST WILL BE INVESTIGATED BY THE BOARD IMMEDIATELY TO DETERMINE ITS VALIDITY. |
| FORM 990, PART VI, SECTION C, LINE 19 | AIPAD MAKES GOVERNING DOCUMENTS AVAILABLE ONLINE BY ACCESSING AIPAD'S WEBSITE. THE ORGANIZATION ALSO MAKES ITS CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST IN AIPAD'S OFFICES. |