INTERNATIONAL FRUIT TREE ASSOCIATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL FRUIT TREE ASSOCIATION (EIN 38-6154178)
- Tax period
- 2010-12-01 to 2011-11-30
- Filed
- 2012-07-09
- IRS object ID
- 201201919349300325
- Schema version
- 2010v3.4
- 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 | 2012-07-09T12:02:26-05:00 | Timestamp |
| Tax Period End Date | 2011-11-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUBER RING HELM & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 S BRENTWOOD SUITE 600 | AddressLine1 |
| City | ST LOUIS | City |
| State | MO | State |
| ZIP Code | 63144 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-12-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386154178 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL FRUIT TREE ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTE | NameControl |
| Phone | 6364495050 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16020 SWINGLEY RIDGE ROAD NO 300 | AddressLine1 |
| City | CHESTERFIELD | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MO TOUGAS | Name |
| Title | PRESIDENT | Title |
| Phone | 6364495050 | Phone |
| Date Signed | 2012-05-04 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARY JANE PIERONI CPA | Name |
| Phone | 3149620300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | MO TOUGAS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16020 SWINGLEY RIDGE ROAD SUITE 300 | AddressLine1 |
| City | CHESTERFIELD | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 438375 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.IFRUITTREE.ORG | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1958 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE AN UNDERSTANDING OF THE NATURE AND USE OF INTENSIVE ORCHARD SYSTEMS THROUGH RESEARCH, EDUCATION AND DISSEMINATION OF INFORMATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 15 | TotalNbrVolunteers |
| Total Gross UBI | 3000 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 42168 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 74937 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 356569 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 361891 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 801 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1201 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 588 | OtherRevenuePriorYear |
| Other Revenue Current Year | 346 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 400126 | TotalRevenuePriorYear |
| Total Revenue Current Year | 438375 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 33700 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 44450 | 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 | 277443 | OtherExpensePriorYear |
| Other Expenses Current Year | 353015 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 311143 | TotalExpensesPriorYear |
| Total Expenses Current Year | 397465 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 88983 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 40910 | RevenuesLessExpensesCY |
| Total Assets BOY | 276360 | TotalAssetsBOY |
| Total Assets EOY | 486606 | TotalAssetsEOY |
| Total Liabilities BOY | 39045 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 208381 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 237315 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 278225 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE AN UNDERSTANDING OF THE NATURE AND USE OF INTENSIVE ORCHARD SYSTEMS THROUGH RESEARCH, EDUCATION AND DISSEMINATION OF INFORMATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | TO CONDUCT INTERNATIONAL EDUCATIONAL CONFERENCES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TO PROVIDE SUPPORT FUNDING FOR RESEARCH PROJECTS THROUGH THE ROOTSTOCK RESEARCH FUND. | 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 | 0 | 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 | 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 | 1 | 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 | 3 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| 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 | 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 | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 0 | PoliciesReferenceChapters |
| 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 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6364495050 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16020 SWINGLEY RIDGE ROAD NO 300 | AddressLine1 |
| City | CHESTERFIELD | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| BILL DODD | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DANIEL BOYER | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ED WITTENBACH | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LARRY LUTZ | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| NATHAN MILBURN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| NEAL MANLY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| PHIL SCHWALLIER | ||||||
| VICE PRESIDENT | 2.00 | X | 0 | 0 | 0 | X |
| SAM DIMARIA | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| TERENCE ROBINSON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| TREVER MEACHUM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | X |
| WILLIAM STEVENSON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MO TOUGAS | ||||||
| PRESIDENT | 2.00 | X | 0 | 0 | 0 | |
| TIM WELSH | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ROD FARROW | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MAURICIO FRIAS | ||||||
| DIRECTOR | 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 | DRAKE AND COMPANY | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16020 SWINGLEY RIDGE ROAD | AddressLine1 |
| City | CHESTERFIELD | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | MANAGEMENT COMPANY | DescriptionOfServices |
| Compensation | 112061 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Government Grants | 21025 | GovernmentGrants |
| All Other Contributions | 53912 | AllOtherContributions |
| Total Contributions | 74937 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| ANNUAL CONFERENCE | 611600 | 189867 | 189867 | |
| STUDY TOUR | 611600 | 86124 | 86124 | |
| MEMBERSHIP DUES | 611600 | 82900 | 82900 | |
| ADVERTISING | 541800 | 3000 | 3000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 361891 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1201 | TotalRevenueColumn |
| Exclusion | $1,201 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 346 | GrossSalesOfInventory |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 346 | TotalRevenueColumn |
| Related Or Exempt Function Income | 346 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 438375 | TotalRevenueColumn |
| Related Or Exempt Function Income | 359237 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3000 | UnrelatedBusinessRevenue |
| Exclusion | $1,201 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44450 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134848 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 901 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9926 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 475 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33746 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16564 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67820 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3129 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| STUDY TOUR | 59346 |
| BANK CHARGES | 14021 |
| INTERNET EXPENSE | 6730 |
| MISCELLANEOUS EXPENSES | 2057 |
| BOARD EXPENSE | 1711 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1741 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 397465 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1400 | BOY |
| EOY | 70693 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 254957 | BOY |
| EOY | 228209 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20003 | BOY |
| EOY | 187704 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 276360 | BOY |
| EOY | 486606 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8545 | BOY |
| EOY | 22436 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30500 | BOY |
| EOY | 185945 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39045 | BOY |
| EOY | 208381 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 181352 | BOY |
| EOY | 214425 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55963 | BOY |
| EOY | 63800 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 237315 | BOY |
| EOY | 278225 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 276360 | BOY |
| EOY | 486606 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 40910 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
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 | THE ASSOCIATION IS EXEMPT FROM TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. AS SUCH, THE ASSOCIATION CAN ONLY BE TAXED ON THE INCOME FROM ANY ACTIVITIES UNRELATED TO ITS CHARITABLE PURPOSES. THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME FOR 2011 OR 2010; THEREFORE, THE STATEMENTS DO NOT INCLUDE ANY PROVISION FOR INCOME TAXES. THE FOUNDATION HAS APPLIED TO THE INTERNAL REVENUE SERVICE ("IRS") TO BECOME ELIGIBLE FOR EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AT THE DATE OF RELEASE OF THESE FINANCIAL STATEMENTS, A FINAL DETERMINATION OF ELIGIBILITY FOR EXEMPTION HAD NOT BEEN RECEIVED FROM THE IRS. THE ORGANIZATION FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (AS LATER AMENDED BY ACCOUNTING STANDARDS UPDATE 2009-06). MANAGEMENT BELIEVES THAT TAX POSITIONS TAKEN BY THE ASSOCIATION AND THE FOUNDATION REGARDING THEIR TAX-EXEMPT STATUS AND UNRELATED BUSINESS INCOME MEET THE "MORE LIKELY THAN NOT" CRITERIA OF THE STANDARD. MANAGEMENT DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES IN ITS TAX POSITIONS IN THE NEAR TERM. THE ASSOCIATION AND FOUNDATION FILE ANNUAL INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FEDERAL INFORMATIONAL RETURNS OF THE ASSOCIATION AND FOUNDATION ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THE STATUTORY DUE DATE OF THE RETURNS. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|
| CORNELL UNIVERSITY | ||||||||
| 630 W NORTH STREET | GENEVA | NY | 14456 | 150532082 | 501(C)(3) | 21250 | CASH | RESEARCH |
| MICHIGAN STATE UNIVERSITY | ||||||||
| A338D PSSB | EAST LANSING | MI | 48824 | 382015695 | 501(C)(3) | 11500 | CASH | RESEARCH |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ASSOCIATION EMPLOYS AMR MANAGEMENT SERVICES TO MANAGE ITS DAY TO DAY OPERATIONS. | |
| FORM 990, PART VI, SECTION A, LINE 6 | INTERNATIONAL FRUIT TREE ASSOCIATION HAS MEMBERS THAT PAY DUES AND RECEIVE THE ASSOCIATION PUBLICATION. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL CONFERENCE. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE IS NO COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 10B | LOCAL AFFILIATES ARE INDEPENDENT OF EACH OTHER. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ORGANIZATION SENT OUT A PDF COPY OF THE 990 VIA E-MAIL BEFORE IT WAS FILED. | |
| THE ORGANIZATION REQUIRES OFFICERS TO DISCLOSE ALL CONFLICTS OF INTERESTS VIA A CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM. ANY CONFLICTS THAT ARISE IN BETWEEN ANNUAL DISCLOSURES SHALL BE DISCLOSED IN ADVANCE OF ANY RELEVANT HIGH COUNCIL ACTION. | FORM 990, PART VI, SECTION B, LINE 12C | |
| BY REQUEST | FORM 990, PART VI, SECTION C, LINE 19 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IFTA RESEARCH FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 16020 SWINGLEY RIDGE ROAD | AddressLine1 |
| City | CHESTERFIELD | City |
| State | MO | State |
| ZIP Code | 63017 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 454035232 | EIN |
| Primary Activities | RESEARCH METHODS OF FRUIT TREE CULTIVATION | PrimaryActivities |
| Legal Domicile State | MO | LegalDomicileState |
| Exempt Code Section | 501 (C)(3) | ExemptCodeSection |
| Public Charity Status | PUBLIC CHARITY | PublicCharityStatus |
| 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 |
| 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 | 0 | 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 |