US APPLE EXPORT COUNCIL: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: US APPLE EXPORT COUNCIL (EIN 20-3200225)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2012-05-15
IRS object ID: 201211369349303626
Schema version: 2009v1.7
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 D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-15T11:58:43-05:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Dalal & Company	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1500 King Street Ste 301	AddressLine1
City	Alexandria	City
State	VA	State
ZIP Code	223142730	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	203200225	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	US Apple Export Council	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	USAP	NameControl
Phone	7033120699	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4213 N 23rd Street	AddressLine1
City	Arlington	City
State	VA	State
ZIP Code	222073922	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Kristine A Marceca	Name
Title	Executive Director	Title
Phone	7033120699	Phone
Date Signed	2012-05-12	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Rustam J Dalal	Name
Phone	7035481055	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Name Of Principal Officer Person	Kristine A Marceca	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	4213 N 23rd Street	AddressLine1
City	Arlington	City
State	VA	State
ZIP Code	222073922	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1526360	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.USAAPPLES.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2005	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	TO SUPPORT THE ECONOMIC HEALTH OF THE U.S. APPLE INDUSTRY BY DEVELOPING AND IMPLEMENTING AN INTERNATIONAL STRATEGIC PLAN TO EXPAND AND SUPPORT THE EXPORTS OF U.S. APPLES AND APPLE PRODUCTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	16	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1154357	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1520760	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3436	OtherRevenuePriorYear
Other Revenue Current Year	5600	OtherRevenueCurrentYear
Total Revenue Prior Year	1157793	TotalRevenuePriorYear
Total Revenue Current Year	1526360	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1138421	OtherExpensePriorYear
Other Expenses Current Year	1650691	OtherExpensesCurrentYear
Total Expenses Prior Year	1138421	TotalExpensesPriorYear
Total Expenses Current Year	1650691	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	19372	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-124331	RevenuesLessExpensesCY
Total Assets BOY	427217	TotalAssetsBOY
Total Assets EOY	582938	TotalAssetsEOY
Total Liabilities BOY	335469	TotalLiabilitiesBOY
Total Liabilities EOY	615521	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	91748	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-32583	NetAssetsOrFundBalancesEOY
Mission Description	TO SUPPORT THE ECONOMIC HEALTH OF THE U.S. APPLE INDUSTRY BY DEVELOPING AND IMPLEMENTING AN INTERNATIONAL STRATEGIC PLAN TO EXPAND AND SUPPORT THE EXPORTS OF U.S. APPLES AND APPLE PRODUCTS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	U.S. DEPARTMENT OF AGRICULTURE FOREIGN AGRICULTURAL SERVICE - MARKET ACCESS PROGRAM:Conduct market development and promotion programs for fresh apples grown in USAEC member states. programs operate in Canada, Europe, Mexico, Taiwan. Costa Rica, Dominican Republic, Guatemala, El Salvador, Honduras and Singapore.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	U.S. DEPARTMENT OF AGRICULTURE FOREIGN AGRICULTURAL SERVICE - TECHNICAL ASSISTANCE FOR SPECIALTY CROPS PROGRAM:Conduct technical programs for fresh apples grown in USAEC member states - programs include Mexico. Preclearance issues in Virginia, Michigan and California.*General resolution issues.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	U.S. DEPARTMENT OF AGRICULTURE FOREIGN AGRICULTURAL SERVICE - EMERGING MARKETS PROGRAM TECHNICAL ISSUES RESOLUTION FUND:Conduct market development and promotion programs for fresh apples grown in USAEC member states. Programs operate in Russia, India, Indonesia, Malaysia, Thailand, Phillippines, and Brazil.	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	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
Balance Sheet Amounts Reported	0	BalanceSheetAmountsReported
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	1	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	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	16	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	1	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	7033120699	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4213 N 23rd Street	AddressLine1
City	Arlington	City
State	VA	State
ZIP Code	222073922	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (20 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	FormerFormer
JIM ALLEN
Council MEMBER	0.50	X	0	0	0
FRED HESS
COUNCIL MEMBER	0.50	X	0	0	0
KARIN RODRIGUEZ
Vice Chairperson	1.50	X	0	0	0	X
DON ARMOCK
COUNCIL MEMBER	0.30	X	0	0	0
CHRIS BRITTON
COUNCIL MEMBER	0.30	X	0	0	0
HENRY CHILES
COUNCIL MEMBER	0.30	X	0	0	0
ALEX OTT
Council Member	0.30	X	0	0	0
DAVID A ROBISHAW
COUNCIL MEMBER	0.30	X	0	0	0
TODD SANDERS
Secretary-Treasurer	1.00	X	0	0	0	X
Kaari Stannard
Chairperson	1.50	X	0	0	0	X
John Iannacci
CounCIL MEMBER	0.30	X	0	0	0
Russell Powell
coUNCIL MEMBER	0.30	X	0	0	0
Denise Donahue
CoUNCIL MEMBER	0.30	X	0	0	0
Larry Wright
CouNCIL MEMBER	0.30	X	0	0	0
Phil Glaize
CoUNCIL MEMBER	0.30	X	0	0	0
Daniel Albinder
Council MEMBER	0.30	X	0	0	0
KRISTINE MARCECA
EXECUTIVE DIRECTOR	40.00		0	0	0	X
CHARLES M ANDOLA II
COUNCIL MEMBER	0.30		0	0	0		X
Tom Pletcher
COUNCIL MEMBER	0.30		0	0	0		X
Steven Justis
CoUNCIL MEMBER	0.30		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 (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line1AddressOfContractor/AddressForeign/AddressLine1	CityAddressOfContractor/AddressForeign/City	CountryAddressOfContractor/AddressForeign/Country	Postal CodeAddressOfContractor/AddressForeign/PostalCode
Townsend Management
4213 N 23rd Street	Arlington	VA	22207	management services	171000
Grupo PM SA DE CV
				promotional services	118712	AV Coronel Ahumada 204 Col Lomas	Cuernavaca, Morelos	MX	62350

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
FAS Contracts	900099	1277760	1277760
Membership dues	900099	243000	243000

Field	Value	IRS element (for citing)
Total Program Service Revenue	1520760	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Miscellaneous	Description
Business Code	900099	BusinessCode
Total Revenue Column	5600	TotalRevenueColumn
Related Or Exempt Function Income	5600	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	5600	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1526360	TotalRevenueColumn
Related Or Exempt Function Income	1526360	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	171000	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2100	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	8695	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	5882	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	7961	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	26075	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	1940	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
MAP REIMBURSEMENTS	905250
TASC reimbursements	206604
EMP REIMBURSEMENTS	165906
BAD DEBTS provision	108594
INTERNATIONAL PROGRAMS	35164

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5520	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1650691	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	53238	BOY
EOY	10401	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	372242	BOY
EOY	572537	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1737	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	427217	BOY
EOY	582938	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	330469	BOY
EOY	606521	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	5000	BOY
EOY	9000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	335469	BOY
EOY	615521	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	91748	BOY
EOY	-32583	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	91748	BOY
EOY	-32583	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	427217	BOY
EOY	582938	EOY

Field	Value	IRS element (for citing)
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	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Total Revenue	1526360	TotalRevenue
Total Expenses	1650691	TotalExpenses
Excess Or Deficit For Year	-124331	ExcessOrDeficitForYear
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	-124331	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1526360	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	1526360	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	1526360	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1650691	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	1650691	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1650691	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	Part X:	Identifier
Return Reference	Description of Uncertain Tax Positions Under FIN 48:	ReturnReference
Explanation	USAEC believes that it has appropriate support for any tax positions taken, and therefore, does not have any uncertain tax positions that are material to the financial statements. At a minimum, the June 30, 2007 through 2010 tax years are open for examination by taxing authorities.	Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Kristine A Marceca	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship	Executive Director	Relationship
Amount Of Transaction	171000	AmountOfTransaction
Description Of Transaction	The Executive Director's Management company Townsend Management has contracted with USAEC for her services as executive director and for the management of USAEC.	DescriptionOfTransaction
Sharing Of Revenues	0	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation
Form 990, Part VI, Section A, line 3	The Executive Director's management company, Townsend Management, has a management services agreement with USAEC to provide her services and management of USAEC.
Form 990, Part VI, Section A, line 6	MEMBERS ARE STATE APPLE GROWER ASSOCIATIONS WHO PAY ANNUAL DUES.
Form 990, Part VI, Section A, line 7a	ANNUAL ELECTION AT ANNUAL MEETING.
Form 990, Part VI, Section A, line 7b	APPROVAL AT THE THREE ANNUAL MEETINGS, OR BY CONFERENCEE CALL, OR E-MAIL.
Form 990, Part VI, Section B, line 11	The 990 is provided to the governing body for review and approval for filing.
Form 990, Part VI, Section B, line 12c	Discussed at annual meeting.
Form 990, Part VI, Section B, line 15a	The management contract for the executive director's management company is approved by the board annually.
Form 990, Part VI, Section C, line 19	The governing documents, conflict of interest policy and financial statements are available to the public upon request.
Page 12, Part XI, Line 2c	The president and treasurer oversee the audit and report back to the entire board.
	The tax return is being amended to report adjustements as a result of the audit of the financial statements. Total revenue increased by $34,445, representing $28,846 of additional FAS contract revenue, and $5,599 of miscellaneous revenue. Expenses increased by $131,913, representing the following increases (decreases): Management fee (26,000), office expenses (74), travel (9,564), conferences, conventions, and meetings 5247, MAP reimbursements (20,933), TASC reimbursements (572), EMP reimbursements 50352, bad debts provision 108,594, International programs 24,597, and other 266. On the balance sheet, the cash balance was decreased by $12, receivables were reduced by $71,206, prepaid expenses were reduced by $53,086. Accounts payable were reduced by $21,837, and deferred revenue was decreased by $5,000. The net change was a decrease of $97,468 in unrestricted net assets, which changed to $(32,583).