INTERNATIONAL ASSOCIATION FOR COLON HYDROTHERAPY I-ACT: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL ASSOCIATION FOR COLON HYDROTHERAPY I-ACT (EIN 77-0375702)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-02-19
IRS object ID: 201340509349300329
Schema version: 2012v2.0
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-02-19T17:18:38-08:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Darrel Whitehead CPAs	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	18592 Main Street	AddressLine1
City	Huntington Beach	City
State	CA	State
ZIP Code	92648	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	770375702	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	International Association for Colon	BusinessNameLine1
Business Name Line2	Hydrotherapy	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INTE	NameControl
Phone	2103662888	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 461285	AddressLine1
City	San Antonio	City
State	TX	State
ZIP Code	78246	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	A R Hoenninger	Name
Title	Executive Dir.	Title
Date Signed	2013-02-19	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Darrel Whitehead CPA	Name
PTIN	P00201298	PTIN
Phone	7148410995	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	A R Hoenninger	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 461285	AddressLine1
City	San Antonio	City
State	TX	State
ZIP Code	78246	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	430307	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	www.i-act.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1989	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	To educate, train, inform and promote the correct use of colon hydrotherapy.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	2075	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	2075	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	310640	ContributionsGrantsPriorYear
Contributions Grants Current Year	264089	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	168321	ProgramServiceRevenuePriorYear
Program Service Revenue CY	160814	ProgramServiceRevenueCY
Investment Income Prior Year	28	InvestmentIncomePriorYear
Investment Income Current Year	22	InvestmentIncomeCurrentYear
Other Revenue Current Year	5382	OtherRevenueCurrentYear
Total Revenue Prior Year	478989	TotalRevenuePriorYear
Total Revenue Current Year	430307	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	177189	SalariesEtcPriorYear
Salaries Etc Current Year	167140	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	298168	OtherExpensePriorYear
Other Expenses Current Year	269400	OtherExpensesCurrentYear
Total Expenses Prior Year	475357	TotalExpensesPriorYear
Total Expenses Current Year	436540	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3632	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-6233	RevenuesLessExpensesCY
Total Assets BOY	213311	TotalAssetsBOY
Total Assets EOY	207086	TotalAssetsEOY
Total Liabilities BOY	423	TotalLiabilitiesBOY
Total Liabilities EOY	431	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	212888	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	206655	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	To educate, train, inform and promote the correct use of colon hydrotherapy.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	true	SignificantChange
Expense	123114	Expense
Revenue	143819	Revenue
Description	The organization provides extensive educational services to the profession and general public by providing seminars, workshops, conventions and certification programs.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	20649	Expense
Revenue	16970	Revenue
Description	Prepare an industry newsletter and develp and maintain a web site to inform the membership and the general public of new developments in the industry.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	143763	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	true	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	2075	NbrVotingGoverningBodyMembers
Number Independent Voting Members	2075	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	true	LocalChapters
Policies Reference Chapters	true	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Darrel Whitehead CPAs	NamePerson
Telephone Number	7148410995	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	18592 Main Street	AddressLine1
City	Huntington Beach	City
State	CA	State
ZIP Code	92648	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Pam Craig
Pres. Emeritus	1.00	0.00	X	0	0	0
Russell Kolbo
Director	1.00	0.00	X	0	0	0
Suzanne Childre
Director	1.00	0.00	X	0	0	0
Beverly Blass
Director	1.00	0.00	X	0	0	0
Millie Campbell
Secretary/Treas	1.00	0.00	X	0	0	0	X
Gail Naas
Pres. Elect	1.00	0.00	X	0	0	0	X
Dorothy Chandler
President	1.00	0.00	X	0	0	0	X
A R Hoenninger
Executive Dir.	40.00	0.00		95575	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	95575	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	262490	MembershipDues
All Other Contributions	1599	AllOtherContributions
Total Contributions	264089	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Subscriptions	511120	25	25
Newsletter Ads	511120	16970	16970
Literature	323117	3620	3620
Convention Income	561499	104624	104624
Certifications	611710	35575	35575

Field	Value	IRS element (for citing)
Total Program Service Revenue	160814	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22	TotalRevenueColumn
Related Or Exempt Function Income	22	RelatedOrExemptFunctionIncome

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Insurance Rebate	900099	3380	3380
Credit Card Rebates	900099	2002	2002

Field	Value	IRS element (for citing)
Total Other Revenue	5382	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	430307	TotalRevenueColumn
Related Or Exempt Function Income	166218	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	95575	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	54860	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4762	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	11943	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3900	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	4500	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	10497	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	750	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	50394	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	8408	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	11234	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	14836	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	104594	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	4850	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	599	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	140	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
Credit card processing fees	5549
Postage and Shipping	8023
Officer Stipends	18200
Printing and Publications	19899

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3027	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	436540	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	50649	BOY
EOY	49607	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	34834	BOY
EOY	34947	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	127828	BOY
EOY	118610	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4521	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	599	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	3922	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	213311	BOY
EOY	207086	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	423	BOY
EOY	431	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	423	BOY
EOY	431	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	212888	BOY
EOY	206655	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	212888	BOY
EOY	206655	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	213311	BOY
EOY	207086	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-6233	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form1120 Pol Filed	false	Form1120PolFiled
Substantially All Dues Nondeduct	true	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4521	OtherCostOrOtherBasis
Depreciation	599	Depreciation
Book Value	3922	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3922	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	No documents available to the public.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Compensation is approved by the governing body.
Form 990, Part VI, Line 15a	Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Compensation is approved by the governing body.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	The Executive Director reviews the returns prior to filing.
Form 990, Part VI, Line 8	Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings	No committe has the authority to act on behalf of the governing body.
Form 990, Part VI, Line 6	Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	IACT's members consist of voting member and non-voting members.Voting members consist of Affiliate Members (groups, organizations, or companies) and Full Members (professional colon hydrotherapists). Each voting member has one vote. Only Full Members can serve as officers or serve as a member of the Board of Directors.Non-voting members consist of clients, health care practitioners and others who want to support the growth of colon hydrotherapy and the goals of this organization.
Form 990, Part VI, Line 1a	Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee	No authority is delegated to the committees.
Form 990, Part III, Line 3	Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services	Effective January 1, 2013, the organization has spun-off the certification activities to a new tax-exempt entity, National Board of Colon Hydrotherapy (NBCHT) with an independent board of directors.