INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS (EIN 36-2079990)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-11-05
- IRS object ID
- 201223109349300212
- Schema version
- 2011v1.2
- 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 | 2012-11-05T08:27:59-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM MCGLADREY INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9737 WASHINGTONIAN BLVD STE 400 | AddressLine1 |
| City | GAITHERSBURG | City |
| State | MD | State |
| ZIP Code | 20878 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362079990 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTL ASSN AMUSEMENT PARKS & ATTRACTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTL | NameControl |
| Phone | 7038364800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS FISCHETTI | Name |
| Title | CFO | Title |
| Phone | 7038364800 | Phone |
| Date Signed | 2012-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM E TURCO CPA | Name |
| PTIN | P00369217 | PTIN |
| Phone | 3012963600 | 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) |
|---|---|---|
| Name Of Principal Officer Person | JAMES CLEARY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 18923336 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.IAAPA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1918 | YearFormation |
| State Legal Domicile | DE | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND THE COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 26 | NbrIndependentVotingMembers |
| Total Nbr Employees | 34 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 574676 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 11825042 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 13452962 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 313374 | InvestmentIncomePriorYear |
| Investment Income Current Year | 321015 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 37249 | OtherRevenuePriorYear |
| Other Revenue Current Year | 70836 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 12175665 | TotalRevenuePriorYear |
| Total Revenue Current Year | 13844813 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 250000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3546798 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3732284 | 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 | 8101043 | OtherExpensePriorYear |
| Other Expenses Current Year | 8877669 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11647841 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12859953 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 527824 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 984860 | RevenuesLessExpensesCY |
| Total Assets BOY | 13237618 | TotalAssetsBOY |
| Total Assets EOY | 14726649 | TotalAssetsEOY |
| Total Liabilities BOY | 2961657 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3874745 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10275961 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 10851904 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND THE COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THREE ANNUAL TRADE SHOWS, ONE IN THE UNITED STATES, ONE IN ASIA, AND ONE IN EUROPE, AS WELL AS AN ANNUAL LEADERSHIP CONFERENCE, AND GLOBAL SAFETY SEMINARS, ARE CONDUCTED TO PROMOTE THE PROGRESS AND DEVELOPMENT OF THE INDUSTRY. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERSHIP DUES AND ASSESSMENTS SUPPORT THE COSTS OF PROVIDING SERVICES TO THE MEMBERS TO PROMOTE THEIR COMMON BUSINESS INTEREST. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | THE FUNWORLD PUBLICATION PROVIDES INFORMATION RELATING TO THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | 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 | 1 | 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 | 1 | 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 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 34 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | BE | NameOfForeignCountry |
| 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 | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 26 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 0 | 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 | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS FISCHETTI | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7038364800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (35 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| BOB RIPPY | ||||||||
| CHAIRMAN | 2.00 | X | X | 0 | 0 | 0 | ||
| ROLAND MACK | ||||||||
| FIRST VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | ||
| WILL MOREY | ||||||||
| SECOND VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | ||
| MARIO MAMON | ||||||||
| THIRD VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | ||
| ROB NORRIS | ||||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 | ||
| PHIL BENDER | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| MARIO CATARINELLA | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| KEITH JAMES | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| PAUL PEI | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| HANK SALEMI | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| GARY STORY | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ALAIN TROUVE | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ED CARROLL | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| PELLE JOHANNISSON | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| PHIL LINDSEY | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ADRIAN MAHON | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| DONNIE MILLS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ROB THOMAS | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| TIM TIMCO | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| RICARDO CASTILLO | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| FRANCEEN GONZALES | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JACK MENDES | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| R PAUL NOLAND | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| CLARK ROBINSON | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| ARIJIT SENGUPTA | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| RICHARD SANFILIPPO | ||||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |||
| JAMES CLEARY | ||||||||
| PRESIDENT & CEO | 40.00 | X | 179411 | 0 | 17629 | |||
| THOMAS FISCHETTI | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | X | 161781 | 0 | 39999 | |||
| SUSAN MOSEDALE | ||||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | 188327 | 0 | 31543 | X | |||
| KAREN STALEY | ||||||||
| EXECUTIVE DIRECTOR, EUROPEAN OPERATIONS | 40.00 | 183369 | 0 | 0 | X | |||
| ANDREW LEE | ||||||||
| EXECUTIVE DIRECTOR, ASIA PACIFIC | 40.00 | 158291 | 0 | 0 | X | |||
| DAVID MANDT | ||||||||
| VP OF COMMUNICATIONS | 40.00 | 150801 | 0 | 26452 | X | |||
| JOHN HENDERSON | ||||||||
| VP OF EDUCATION | 40.00 | 133111 | 0 | 25925 | X | |||
| RANDY DAVIS | ||||||||
| VP OF SAFETY AND ADVOCACY | 40.00 | 119985 | 0 | 31515 | X | |||
| PETER BARTO | ||||||||
| VP OF CONVENTIONS | 40.00 | 113503 | 0 | 31723 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1388579 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 204786 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | 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 |
|---|---|---|---|---|---|
| FREEMAN | |||||
| 1600 VICEROY SUITE 100 | DALLAS | TX | 75235 | CONFERENCE & SHOW MANAGEMENT | 941593 |
| FIXATION MARKETING | |||||
| 4340 EAST-WEST HIGHWAY SUITE 200 | BETHESDA | MD | 208144467 | MARKETING FOR EXPOS | 315587 |
| WILLIAMS & JENSEN PLLC | |||||
| 701 8TH STREET NW SUITE 500 | WASHINGTON | DC | 20001 | LOBBYING | 240600 |
| MARSHALL ROBINSON & ASSOCIATES | |||||
| PO BOX 206 | NAPLES | TX | 75568 | SECURITY AT IAAPA EXPO | 195461 |
| THE CONVENTION STORE | |||||
| 405 HEADQUARTERS DRIVE SUITE 7 | MILLERSVILLE | MD | 21108 | BUS SERVICE AT IAAPA EXPO | 181866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 13 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| CONVENTION | 900004 | 11178393 | 1847443 | 79567 | $9,251,383 |
| DUES | 900099 | 1384148 | 1384148 | ||
| FUNWORLD | 541800 | 445324 | 3572 | 441752 | |
| EDUCATION | 900099 | 306890 | 306890 | ||
| LEADERSHIP | 900099 | 84850 | 84850 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53357 | TotalRevenueColumn |
| Unrelated Business Revenue | 53357 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 13452962 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 239558 | TotalRevenueColumn |
| Exclusion | $239,558 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5159980 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5078523 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 81457 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 81457 | TotalRevenueColumn |
| Exclusion | $81,457 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 70836 | TotalRevenueColumn |
| Related Or Exempt Function Income | 70836 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 70836 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13844813 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3697739 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 574676 | UnrelatedBusinessRevenue |
| Exclusion | $9,572,398 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 250000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 966276 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2003551 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272688 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303406 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186363 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177838 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38000 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 243794 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28874 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 360411 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 400601 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 193668 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94788 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46963 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 796225 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4565657 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 269353 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58956 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PUBLICATIONS | 427380 |
| OTHER EXPENSES | 389789 |
| EXIT FEES | 332775 |
| CREDIT CARD FEES | 330088 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 122509 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12859953 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6235 | BOY |
| EOY | 1406 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3144837 | BOY |
| EOY | 4209173 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 446268 | BOY |
| EOY | 348686 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 444217 | BOY |
| EOY | 671309 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5256747 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3149318 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2282450 | BOY |
| EOY | 2107429 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1379265 | BOY |
| EOY | 3260661 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5057920 | BOY |
| EOY | 3639707 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 476426 | BOY |
| EOY | 488278 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13237618 | BOY |
| EOY | 14726649 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2154974 | BOY |
| EOY | 2416217 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 806683 | BOY |
| EOY | 1384961 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 73567 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2961657 | BOY |
| EOY | 3874745 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10275961 | BOY |
| EOY | 10851904 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10275961 | BOY |
| EOY | 10851904 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13237618 | BOY |
| EOY | 14726649 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 984860 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -408917 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| 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 | 1384148 | DuesAssessments |
| Non Ded Lobby Political Current | 260000 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Total | 260000 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 1052869 | AggrAmtReportedInDuesNotices |
| Taxable | -$792,869 | TaxableAmount |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6320000 | BeginningOfYearBalance |
| Other Expenditures | 50000 | OtherExpenditures |
| End Of Year Balance | 6270000 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6155000 | BeginningOfYearBalance |
| Contributions | 165000 | Contributions |
| End Of Year Balance | 6320000 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6342000 | BeginningOfYearBalance |
| Other Expenditures | 187000 | OtherExpenditures |
| End Of Year Balance | 6155000 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 6453000 | BeginningOfYearBalance |
| Other Expenditures | 111000 | OtherExpenditures |
| End Of Year Balance | 6342000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1143860 | OtherCostOrOtherBasis |
| Book Value | 1143860 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1879988 | OtherCostOrOtherBasis |
| Depreciation | 1179400 | Depreciation |
| Book Value | 700588 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2232899 | OtherCostOrOtherBasis |
| Depreciation | 1969918 | Depreciation |
| Book Value | 262981 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2107429 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 701409 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| 183,858.679 SHS PIMCO TOTAL RETURN FD INST CL | 1998544 | F |
| 75,970.435 SHS TEMPLETON GLOBAL BD FD | 939754 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 3639707 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO RELATED PARTY | Description |
| Amount | $73,567 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 73567 | TotalOfAmounts |
| Total Revenue | 13844813 | TotalRevenue |
| Total Expenses | 12859953 | TotalExpenses |
| Excess Or Deficit For Year | 984860 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -393399 | NetUnrealizedGLOnInvestments |
| Other | -$15,518 | OtherAmount |
| Total Adjustments | -408917 | TotalAdjustments |
| Excess Or Deficit Per FS | 575943 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16354014 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -393399 | NetUnrealizedGainsInvestments |
| Other Revenues | 2902600 | OtherRevenues |
| Revenue Not Rptd F990 | 2509201 | RevenueNotRptdF990 |
| Revenue Subtotal | 13844813 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 13844813 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15175041 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 2315088 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2315088 | ExpensesNotRptdF990 |
| Expenses Subtotal | 12859953 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12859953 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE BOARD OF DIRECTORS HAS DESIGNATED A RESTRICTED RESERVE FUND. THE INTENTION IS TO FUND IAAPA'S OPERATIONS FOR A PERIOD OF 18 MONTHS IN THE UNFORESEEN EVENT IT WAS NECESSARY TO CANCEL THE IAAPA ATTRACTIONS EXPO. A TWO-THIRDS MAJORITY VOTE OF THE BOARD IS REQUIRED TO REMOVE THE DESIGNATION. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE CODE). INCOME FROM NON-EXEMPT FUNCTIONS, INCLUDING ADVERTISING, IS SUBJECT TO INCOME TAXES TO THE EXTENT THAT REVENUE EXCEEDS RELATED COSTS. THERE WAS NO TAXABLE INCOME FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IAAPA HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, IAAPA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED IAAPA'S TAX POSITIONS AND CONCLUDED THAT IAAPA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. IAAPA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, IAAPA IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2008. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -15,518. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -15,518. RELATED ENTITIES REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 2,918,118. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | RELATED ENTITIES EXPENSES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 2,315,088. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 1 | 5 | PROGRAM SERVICES | MEMBERSHIP AND EXHIBITS | 2541777 |
| EAST ASIA AND THE PACIFIC | 1 | 2 | PROGRAM SERVICES | MEMBERSHIP AND EXHIBITS | 1117624 |
| SOUTH AMERICA | 1 | 1 | PROGRAM SERVICES | MEMBERSHIP AND SEMINARS | 169240 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | OWNERSHIP OF TRADESHOW | 701409 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 3 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 8 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 3 | TotalNumberOfOffices |
| Total Number Of Employees | 8 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 4530050 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 4530050 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS & ATTRACTIONS FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 264186862 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 250000 | AmountOfCashGrant |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES CLEARY | |||||||||||||
| 179411 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 24319 | 0 | 203730 | 0 | 0 | 0 |
| THOMAS FISCHETTI | |||||||||||||
| 161781 | 0 | 0 | 0 | 0 | 0 | 22927 | 0 | 18299 | 0 | 203007 | 0 | 0 | 0 |
| SUSAN MOSEDALE | |||||||||||||
| 188327 | 0 | 0 | 0 | 0 | 0 | 19636 | 0 | 13149 | 0 | 221112 | 0 | 0 | 0 |
| KAREN STALEY | |||||||||||||
| 183369 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 183369 | 0 | 0 | 0 |
| ANDREW LEE | |||||||||||||
| 158291 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 158291 | 0 | 0 | 0 |
| DAVID MANDT | |||||||||||||
| 150801 | 0 | 0 | 0 | 0 | 0 | 20524 | 0 | 7103 | 0 | 178428 | 0 | 0 | 0 |
| JOHN HENDERSON | |||||||||||||
| 133111 | 0 | 0 | 0 | 0 | 0 | 19697 | 0 | 7357 | 0 | 160165 | 0 | 0 | 0 |
| RANDY DAVIS | |||||||||||||
| 119985 | 0 | 0 | 0 | 0 | 0 | 17552 | 0 | 14990 | 0 | 152527 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | JAMES CLEARY RECEIVED NON-TAXABLE TRAVEL FOR COMPANIONS IN THE AMOUNT OF $4,955. JAMES CLEARY RECEIVED A TAXABLE HOUSING ALLOWANCE IN THE AMOUNT OF $5,400. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | FOUNDED IN 1918, IAAPA IS THE LARGEST INTERNATIONAL TRADE ASSOCIATION FOR PERMANENTLY-SITUATED AMUSEMENT FACILITIES WORLDWIDE. THE ORGANIZATION REPRESENTS OVER 4,000 FACILITY, SUPPLIER, AND INDIVIDUAL MEMBERS FROM MORE THAN 93 COUNTRIES. IAAPA STRIVES TO HELP MEMBERS IMPROVE THEIR EFFICIENCY, MARKETING, SAFETY, AND PROFITABILITY WHILE MAINTAINING THE HIGHEST POSSIBLE PROFESSIONAL STANDARDS IN THE INDUSTRY. MEMBERS INCLUDE THEME PARKS, AMUSEMENT PARKS, WATERPARK, FAMILY ENTERTAINMENT CENTERS, ZOOS, AQUARIUMS, MUSEUMS, SCIENCE CENTERS AND TOURIST ATTRACTIONS. ADDITIONALLY, THE MEMBERS INCLUDE ALL THE MANUFACTURERS, SUPPLIERS AND CONSULTANTS THAT MAKE THE INDUSTRY SAFE AND FUN. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE IAAPA NOMINATING COMMITTEE PRESENTS A SLATE OF NOMINEES (FIVE DIRECTORS EVERY YEAR) TO THE MEMBERSHIP AT ITS ANNUAL BUSINESS MEETING FOR ELECTION. | |
| FORM 990, PART VI, SECTION A, LINE 7B | OTHER THAN THE ELECTION OF THEIR REPRESENTATIVES ON THE BOARD OF DIRECTORS, THERE ARE NO OTHER DECISIONS OF THE BOARD THAT ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP. THE BOARD OF DIRECTORS SUPERVISES, DIRECTS, AND CONTROLS THE POLICIES AND PROGRAMS OF THE ASSOCIATION. EACH DIRECTOR HAS A FIDUCIARY DUTY TO BE LOYAL TO THE ASSOCIATION, TO ACT IN ITS BEST INTERESTS, TO AVOID CONFLICTS OF INTERESTS, TO MAINTAIN THE CONFIDENTIALITY OF ASSOCIATION INFORMATION, AND TO AVOID UTILIZING THE OFFICE FOR PERSONAL GAIN. | |
| FORM 990, PART VI, SECTION B, LINE 11 | EACH YEAR THE ANNUAL US FEDERAL FORMS 990 AND 990-T FOR IAAPA ARE PREPARED BY AN INDEPENDENT OUTSIDE AUDITORS (CPAS) BASED UPON INTERNALLY GENERATED FINANCIAL DATA. THE INTERNAL ACCOUNTING PRACTICES ARE IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) AND THE RETURNS ARE PREPARED FOLLOWING AN INDEPENDENT EXTERNAL AUDIT PERFORMED IN COMPLIANCE WITH US GENERALLY ACCEPTED AUDITING STANDARDS (GAAS). THE COMPLETED 990 AND 990-T ARE THEN REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER, AND THEN FURTHER BY THE CHIEF EXECUTIVE OFFICER. THE RETURNS ARE SIGNED BY THE CFO. IAAPA'S GOVERNING BODY (THE BOARD OF DIRECTORS) IS COMPOSED OF 27 INDUSTRY PROFESSIONALS (PRIMARILY OWNERS, CEO'S, AND COO'S, OF AMUSEMENT VENUES FROM AROUND THE WORLD); AS SUCH MANY OF THESE INDIVIDUALS ARE BASED OVERSEAS AND THEREFORE THESE RETURNS REPRESENT A US BASED REPORTING REQUIREMENT WITH LITTLE OR NO VALUE TO THEM. THE EMPHASIS FOR THESE INDIVIDUALS RESTS WITH THE ANNUAL GAAS AUDIT OPINIONS AND GAAP FINANCIALS PROVIDED BY OUR INDEPENDENT AUDITORS. AS APPROPRIATE, IAAPA DOES COMPLY WITH ALL PUBLIC DISCLOSURE REQUIREMENTS MANDATED BY THE INTERNAL REVENUE SERVICE ALLOWING ACCESS TO ANY INDIVIDUAL MAKING A FORMAL REQUEST TO REVIEW THE DOCUMENTS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | IAAPA HAS A CONFLICT IF INTEREST POLICY THAT IS ENFORCED FOR INDIVIDUAL BOARD MEMBERS AND OFFICERS AS DESCRIBED BELOW: 1)BOARD MEMBERS AND OTHER INTERESTED PERSONS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF IAAPA. IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF IAAPA. A CONFLICT OF INTEREST ARISES WHEN A BOARD MEMBER MAY BENEFIT FINANCIALLY OR OTHERWISE FROM A DECISION HE OR SHE COULD MAKE IN THAT CAPACITY, INCLUDING INDIRECT BENEFITS SUCH AS TO FAMILY MEMBERS OR BUSINESSES WITH WHICH THE PERSON IS CLOSELY ASSOCIATED. 2)DISCLOSURE IS EXPECTED OF THE FOLLOWING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST: AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT COMPETES WITH IAAPA; AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT IS, OR SEEKS TO BE, A VENDOR OF PRODUCTS OR SERVICES TO IAAPA; OR A POSITION AS SPOKESPERSON, CONSULTANT OR EMPLOYEE OR AGENT FOR ANOTHER COMMERCIAL OR NONPROFIT ORGANIZATION THAT ADVANCES OPPOSING OR ADVERSE PUBLIC POLICY POSITIONS FROM THOSE OF IAAPA. 3)ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO IAAPA. HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS AND A DETERMINATION BY THE DISINTERESTED BOARD MEMBERS - WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER - ARE REQUIRED. 4)ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5)ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW. ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION, IF ANY, PROVIDED BY BOARD MEMBERS. 6)IF THE EXECUTIVE COMMITTEE OR BOARD HAS REASONABLE CAUSE TO BELIEVE A BOARD MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE EXECUTIVE COMMITTEE OR BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | IAAPA HAS A COMPENSATION COMMITTEE COMPRISED OF THE IAAPA MEMBER OFFICERS. ANNUAL GOALS AND OBJECTIVES FOR THE PRESIDENT ARE PREPARED BY THE PRESIDENT AND APPROVED BY THE COMMITTEE. HIS COMPENSATION AND BONUS IS BASED ON ACHIEVING THOSE GOALS. MARKET SURVEYS ARE PERFORMED PERIODICALLY TO COMPARE COMPENSATION OF HIGHLY PAID IAAPA EMPLOYEES TO THE LOCAL MARKET. THE SENIOR STAFF PREPARES GOALS AND OBJECTIVES FOR APPROVAL BY THE PRESIDENT. SALARY INCREASES FOR SENIOR STAFF ARE APPROVED BY THE PRESIDENT BASED ON THEIR ACHIEVING THE PRESET GOALS AND A BONUS POOL FOR THE SENIOR MANAGEMENT IS APPROVED BY THE COMMITTEE AND THE DISTRIBUTION OF THE POOL IN THE AGGREGATE IS APPROVED BY THE COMMITTEE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -393,399. GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -15,518. TOTAL TO FORM 990, PART XI, LINE 5: -408,917. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAS USA | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362079990 | EIN |
| Primary Activities | DORMANT LLC | PrimaryActivities |
| Legal Domicile State | DE | LegalDomicileState |
| Total Income | 0 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS | BusinessNameLine1 |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAAPA FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1448 DUKE ST | AddressLine1 |
| City | ALEXANDIRA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264186862 | EIN |
| Primary Activities | EDUCATION AND RESEARCH FOR THE AMUSEMENT AND ATTRACTIONS INDUCSTRY | PrimaryActivities |
| Legal Domicile State | VA | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE EURO AMUSEMENT SHOW | BusinessNameLine1 |
Address Foreign AddressForeign
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | IAAPA RUE DU CONGRES 37-41 1000 | AddressLine1 |
| City | BRUSSELS | City |
| Country | BE | Country |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362079990 | EIN |
| Primary Activity | EUROPEAN TRADE SHOW | PrimaryActivity |
| Legal Domicile Foreign Country | BE | LegalDomicileForeignCountry |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 2871998 | ShareOfTotalIncome |
| Share Of EOY Assets | 1090684 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | 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 | 1 | 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 |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAAPA FOUNDATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionType |
| Amount Involved | 250000 | AmountInvolved |
| Method Of Amt Determination | CASH | MethodOfAmtDetermination |