CHICAGO COSMETOLOGIST ASSOCIATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- CHICAGO COSMETOLOGIST ASSOCIATION (EIN 36-0901250)
- Tax period
- 2011-10-01 to 2012-09-30
- Filed
- 2013-07-15
- IRS object ID
- 201341989349300124
- Schema version
- 2011v1.5
- 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 | 2013-07-15T12:13:17-05:00 | Timestamp |
| Tax Period End Date | 2012-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362985665 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOLF & COMPANY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1901 S MEYERS RD SUITE 500 | AddressLine1 |
| City | OAKBROOK TERRACE | City |
| State | IL | State |
| ZIP Code | 601815209 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 360901250 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHICAGO COSMETOLOGISTS ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CHIC | NameControl |
| Phone | 3126446610 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PAUL DYKSTRA | Name |
| Title | CEO | Title |
| Phone | 3126446610 | Phone |
| Date Signed | 2013-07-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID R SIEHOFF | Name |
| PTIN | P00175845 | PTIN |
| Phone | 6305454500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | PAUL DYKSTRA | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3665633 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.AMERICASBEAUTYSHOW.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1914 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | TO KEEP MEMBERS INFORMED AND EDUCATED ABOUT NEW TECHNIQUES AND DEVELOPMENT IN THE INDUSTRY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 33 | TotalNbrVolunteers |
| Total Gross UBI | 54000 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -31488 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 86847 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3145987 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3578758 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 74060 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 147 | OtherRevenuePriorYear |
| Other Revenue Current Year | 28 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3220194 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3665633 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 12121 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5768 | 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 | 4859472 | OtherExpensePriorYear |
| Other Expenses Current Year | 2858505 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4871593 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2864273 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1651399 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 801360 | RevenuesLessExpensesCY |
| Total Assets BOY | 730733 | TotalAssetsBOY |
| Total Assets EOY | 801168 | TotalAssetsEOY |
| Total Liabilities BOY | 2089439 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1358514 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -1358706 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -557346 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO UNITE SALON PROFESSIONALS WHILE EDUCATING THEM TO ENSURE A LIFETIME OF CAREER SUCCESS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 1 | SignificantChange |
| Description | TO PROVIDE EDUCATIONAL SERVICES, NAMELY CONDUCTING WORKSHOPS, SEMINARS, AND CLASSES IN THE FIELD OF COSMETOLOGY. EDUCATIONAL SERVICES OFFERED INCLUDED:1. AMERICA'S BEAUTY SHOW -40 EDUCATIONAL WORKSHOPS FOR CE; 5 MASTER CLASSES FOR CE; 6 MULTI-SECTIONAL CONFERENCES NAMELY INTERNATIONAL NAIL TECHNICIANS, SALON SUSTAINABILITY SUMMIT,HAIR COLOR, STUDENT CONFERENCE,SALON BUSINESS, AND AFRICAN-AMERICAN HAIR.2. SEASONAL ADVANCED AMERICAN ASSOCIATION FOR ESTHETICS AND INTERNATIONAL NAIL TECHNICIAN COOP EDUCATION - NAMELY SKIN ANALYSIS, DRY & SENSITIVE SKIN, BODY TREATMENT TRAINING, COMBINATION AND OILY SKIN, ROSACEA AND EYE TREATMENTS, ACNE MODULE, PRESSURE POINT MASSAGE, CASINO NAILS (10 HOURS)3. COSMETOLOGISTS CHICAGO ARITIST COMMITTEE TOOLS OF THE TRADE - FALL/WINTERSTYLE/FASHION PRESENTATIONS4. SCHOLARHSIP - 6 RECIPIENTS AWARDED FUNDING FOR ADVANCED TRAINING AT NATIONAL AND INTERNATIONAL COSMETOLOGY ACADEMIES. | Description |
| 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 | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | 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 | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | 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 | 1 | 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 |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3126446610 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVE | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60611 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BONNIE CANAVINO | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| KATHY JAGER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DEBRA JARGSTORF | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ANDREA NIERHOFF | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| KAREN GORDON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROSA PAZ | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LISA RYAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LUZ SEGOVIA | ||||||
| IMMEDIATE PAST PRESIDENT | 2.00 | 0 | 0 | 0 | X | |
| FRANK GIRONDA | ||||||
| PRESIDENT | 2.00 | 0 | 0 | 0 | X | |
| JOSEPH CARTAGENA | ||||||
| FIRST VICE PRESIDENT | 2.00 | 0 | 0 | 0 | X | |
| DENISE PROVENZANO | ||||||
| SECRETARY | 2.00 | 0 | 0 | 0 | X | |
| KAROL THOUSAND | ||||||
| SECOND VICE PRESIDENT | 2.00 | 0 | 0 | 0 | X | |
| LARRY SILVESTRI | ||||||
| TREASURER | 2.00 | 0 | 0 | 0 | X | |
| PAUL DYKSTRA | ||||||
| CEO | 40.00 | 0 | 0 | 0 | X | |
| 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 (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SMITHBUCKLIN CORPORATION | |||||
| 330 N WABASH AVE | CHICAGO | IL | 60611 | MANAGEMENT FIRM | 1297641 |
| METROPOLITAN PIER & EXPOSITION AUTH | |||||
| 75 REMITTANCE DR | CHICAGO | IL | 60657 | EXHIBIT HALL RENTAL & ELECTRICIAL SERVIC | 309710 |
| FREEMAN | |||||
| 9260 W 55TH ST | MCCOOK | IL | 60525 | TRADESHOW SERVICES | 230792 |
| FREEMAN DECORATING CO | |||||
| 9260 W 55TH ST | CHICAGO | IL | 60525 | DECORATING | 202259 |
| FREEMAN AUDIO VISUAL | |||||
| 9260 W 55TH ST | MCCOOK | IL | 60525 | AUDIO VISUAL | 198950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 86847 | AllOtherContributions |
| Total Contributions | 86847 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| CONFERENCES | 541800 | 3393948 | 3339948 | 54000 |
| MEMBERSHIP DUES | 900099 | 158350 | 158350 | |
| INTA PROGRAM | 900099 | 13392 | 13392 | |
| AAE | 900099 | 11608 | 11608 | |
| MONTHLY EDUCATION PROG | 900099 | 1460 | 1460 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3578758 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 28 | TotalRevenueColumn |
| Exclusion | $28 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 28 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3665633 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3524758 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 54000 | UnrelatedBusinessRevenue |
| Exclusion | $28 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5768 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 354628 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4864 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110000 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 783 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 636520 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16596 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40024 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1514199 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 582 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12118 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MEMBERSHIP | 114308 |
| BEAUTY BASH | 36242 |
| BANK CHARGES | 8451 |
| SCHOLARSHIP MISCELLANEO | 5895 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3295 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2864273 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26918 | BOY |
| EOY | 161741 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14974 | BOY |
| EOY | 35708 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 459021 | BOY |
| EOY | 383090 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 195697 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 176191 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35857 | BOY |
| EOY | 19506 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193963 | BOY |
| EOY | 201123 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 730733 | BOY |
| EOY | 801168 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1352123 | BOY |
| EOY | 688143 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 737316 | BOY |
| EOY | 670371 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2089439 | BOY |
| EOY | 1358514 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1358706 | BOY |
| EOY | -557346 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1358706 | BOY |
| EOY | -557346 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 730733 | BOY |
| EOY | 801168 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 801360 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
| Dues Assessments | 158350 | DuesAssessments |
| Non Ded Lobby Political Current | 783 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | 7424 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | 8207 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 23753 | AggrAmtReportedInDuesNotices |
| Taxable | -$15,546 | TaxableAmount |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 195697 | OtherCostOrOtherBasis |
| Depreciation | 176191 | Depreciation |
| Book Value | 19506 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19506 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TRADEMARKS | Description |
| Book Value | 201123 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 201123 | TotalBookValueOtherAssets |
| Total Revenue | 3665633 | TotalRevenue |
| Total Expenses | 2864273 | TotalExpenses |
| Excess Or Deficit For Year | 801360 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 801360 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 3665633 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 3665633 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3665633 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2864273 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2864273 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2864273 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | PART X, LINE 2: THE ASSOCIATION'S ADOPTION OF FIN 48/ASC 720 RESULTED IN NO MATERIAL IMPACT ON THE ASSOCIATION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS | TypeOfGrant |
| Number Of Recipients | 6 | NumberOfRecipients |
| Amount Of Cash Grant | 5768 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: COSMETOLOGISTS CHICAGO PAYS SCHOLARSHIP FUNDS DIRECTLY TO THE INSTITUTION OF THE RECIPIENT'S CHOICE NOT TO THE RECIPIENT. THESE FUNDS ARE NOT PAID UNTIL THE CLASS HAS OCCURRED, AND THE ORGANIZATION RECEIVES PROOF THAT THE RECIPIENT PARTICIPATED. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CHANGES IN PROGRAM SERVICES | FORM 990, PART III, LINE 3 | THE PROGRAM COLOR AMERICA WAS DISCONTINUED. |
| FORM 990, PART VI, SECTION A, LINE 3 | SMITHBUCKLIN CORPORATION IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ORGANIZATION IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE, BUT ARE LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES AND TOTAL FEES PAID TO SMITHBUCKLIN WERE $1,297,641. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS VOTE TO ELECT THE BOARD. | |
| FORM 990, PART VI, SECTION A, LINE 7B | BUDGET APPROVAL BY MEMBERS AT ANNUAL BUSINESS MEETING (QUORUM). | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ACCOUNTANTS, THE CEO, AND THE CFO REVIEW THE FORM 990. THE BOARD ALSO REVIEWS THE RETURN PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | REVIEWED AT THE BOD MEETINGS, BOD ORIENTATION AND OTHER MEETINGS. | |
| THE ORGANIZATION PAYS ITS EXECUTIVE DIRECTOR VIA AN ASSOCIATION MANAGEMENT COMPANY AND THE BOARD REVIEWS MANAGEMENT COMPANY FEES ANNUALLY, ASSURING THEY MEET FAIR VALUE. | ||
| FORM 990, PART VI, SECTION C, LINE 18 | THE 990 IS AVAILABLE UPON REQUEST. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION HAS MADE THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XII, LINE 2C | THE PROCESS IS THE SAME AS THE PREVIOUS YEAR. |