Civic Intelligence

International Association of Commercial

990 • Fiscal year 2014 • EIN 23-7098369

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 20, 2015

Organization Profilewww.commercialcollector.com
4040 W 70th STREET55435

(952) 925-0760

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.32x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

0.33x

Higher debt load relative to revenue than 91% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

73rd percentile

12%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

81st percentile

27%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$385,104

Up $80,786 (+27%) from 2013

Net Assets

Up

$263,468

Up $44,530 (+20%) from 2013

Liabilities

Up

$121,636

Up $36,256 (+42%) from 2013

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin73rd percentile

Revenue

$363,655

No earlier filing loaded for comparison.

Expenses

Up

$319,124

Up $64,344 (+25%) from 2013

Net Income

$44,531

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2012: $272,900Liabilities 2012: $75,965Net Assets 2012: $196,9352012Assets 2013: $304,318Liabilities 2013: $85,380Net Assets 2013: $218,9382013Assets 2014: $385,104Liabilities 2014: $121,636Net Assets 2014: $263,4682014Assets 2015: $389,412Liabilities 2015: $151,861Net Assets 2015: $237,5512015Assets 2016: $427,230Liabilities 2016: $213,140Net Assets 2016: $214,0902016Assets 2017: $374,877Liabilities 2017: $155,130Net Assets 2017: $219,7472017Assets 2018: $323,597Liabilities 2018: $115,019Net Assets 2018: $208,5782018Assets 2019: $375,945Liabilities 2019: $159,828Net Assets 2019: $216,1172019Assets 2020: $347,283Liabilities 2020: $88,366Net Assets 2020: $258,9172020Assets 2021: $427,360Liabilities 2021: $130,782Net Assets 2021: $296,5782021Assets 2022: $449,781Liabilities 2022: $165,081Net Assets 2022: $284,7002022Assets 2023: $373,170Liabilities 2023: $74,811Net Assets 2023: $298,3592023Assets 2024: $488,183Liabilities 2024: $131,362Net Assets 2024: $356,8212024

Highlighted filing

2014

Assets$385,104
Liabilities$121,636
Net Assets$263,468
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $235,9112012Expenses 2013: $254,7802013Revenue 2014: $363,655Expenses 2014: $319,124Net Income 2014: $44,5312014Revenue 2015: $365,550Expenses 2015: $391,467Net Income 2015: -$25,9172015Revenue 2016: $445,432Expenses 2016: $468,893Net Income 2016: -$23,4612016Revenue 2017: $411,217Expenses 2017: $405,560Net Income 2017: $5,6572017Revenue 2018: $324,697Expenses 2018: $335,866Net Income 2018: -$11,1692018Revenue 2019: $356,016Expenses 2019: $348,477Net Income 2019: $7,5392019Revenue 2020: $284,611Expenses 2020: $241,811Net Income 2020: $42,8002020Revenue 2021: $193,615Expenses 2021: $155,954Net Income 2021: $37,6612021Revenue 2022: $253,316Expenses 2022: $265,194Net Income 2022: -$11,8782022Revenue 2023: $280,665Expenses 2023: $267,007Net Income 2023: $13,6582023Revenue 2024: $327,754Expenses 2024: $269,292Net Income 2024: $58,4622024

Highlighted filing

2014

Revenue$363,655
Expenses$319,124
Net Income$44,531
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 20, 2015
Return Version
2013v4.0
Gross Receipts
$363,655
Mission and Program Overview

Mission

The international association of commercial collectors, inc contributes to the growth and profitability of its members by delivering essential educational and professional tools and services in a highly collaborative and participatory environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$117,626$204,383▲ $86,757
Savings and Temporary Cash Investments$76,971$77,279▲ $308
Accounts Receivable$5,399$4,127▼ $1,272
Prepaid Expenses and Deferred Charges$5,415$334▼ $5,081
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$304,317$385,104▲ $80,787
Other Assets Total$98,906$98,981▲ $75
Liabilities
Deferred Revenue$56,134$74,681▲ $18,547
Accounts Payable and Accrued Expenses$25,196$44,830▲ $19,634
Other Liabilities$4,050$2,125▼ $1,925
Total Liabilities$85,380$121,636▲ $36,256
Net Assets / Fund Balance
Unrestricted Net Assets$218,937$263,468▲ $44,531
Total Net Assets Fund Balance$218,937$263,468▲ $44,531
Total Liabilities and Net Assets / Fund Balance$304,317$385,104▲ $80,787
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Robert IngoldPast President
Lee VandenheuvelPresident
Tom BrenanVice President
Albert KnowlesDirector
Bill MannDirector
John YurshaDirector
Marc BresslerDirector
Michael DaughertyDirector
Paul EisenbergDirector
Randy FrazeeDirector
Thomas HamiltonDirector
Greg CohenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$141,443
Program Service Revenue
$220,978
Investment Income
$1,234
Other Revenue
$0
Change in Net Assets
$44,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$363,655
Total Revenue per Audited Statements
$363,655
Total Revenue per Form 990
$363,655
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,124
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$159,462
Fees for Services Management---$87,465
Advertising---$8,220
Other Expenses---$5,775
Fees for Services Other---$5,174
All Other Expenses---$3,225
Insurance---$1,285
Total Functional Expenses$0$0$0$319,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$319,124
Total Expenses per Audited Statements$319,124
Total Expenses per Form 990$319,124
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$2,125
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“IACC's Executive Director is an employee of ACA international and takes care of the associations day to day business under the Management Agreement with ACA International.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Members of the association are commercial collection agencies, commercial collection attorneys and vendors.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“It is provided to the Audit Committee which is comprised of the officers of the association for their review.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Bylaws, which contain the conflict of interest statement are available to members via IACC'S Web site. IACC does not make the financial statements available to the public.”

Filing and Contact Details

Filer

EIN
23-7098369
Phone
9529250760

Signing Officer

Name
Tammy Schoenberg
Title
Executive Director
Signed
2015-01-20
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
30

Preparer

Preparer
Neal O Evert
Phone
9528310085
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has a tax-exempt status under Section 501(c)(6) of the Internal Revenue Code and has adopted Accounting for Uncertainty in Income Taxes, ASC 740-10. The Organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The Organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the Internal Revenue Code and charitable contributions by donors are tax deductible.”

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IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt098906
IRS990/OtherAssetsTotalGrp/EOYAmt098981
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Board Expense
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2WEB SITE
IRS990/OtherExpensesGrp/Desc3SPECIAL PROJECTS
IRS990/OtherExpensesGrp/TotalAmt029309
IRS990/OtherExpensesGrp/TotalAmt111709
IRS990/OtherExpensesGrp/TotalAmt27500
IRS990/OtherExpensesGrp/TotalAmt35775
IRS990/OtherLiabilitiesGrp/BOYAmt04050
IRS990/OtherLiabilitiesGrp/EOYAmt02125
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05415
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0334
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTIONS & SEMINARS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0220978
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0220978
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0125725
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01195
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0254780
IRS990/PYProgramServiceRevenueAmt0149863
IRS990/PYRevenuesLessExpensesAmt022003
IRS990/PYTotalExpensesAmt0254780
IRS990/PYTotalRevenueAmt0276783
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044531
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076971
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077279
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0319124
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0363655
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has a tax-exempt status under Section 501(c)(6) of the Internal Revenue Code and has adopted Accounting for Uncertainty in Income Taxes, ASC 740-10. The Organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The Organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the Internal Revenue Code and charitable contributions by donors are tax deductible.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt098981
IRS990ScheduleD/TotalExpensesPerForm990Amt0319124
IRS990ScheduleD/TotalLiabilityAmt02125
IRS990ScheduleD/TotalRevenuePerForm990Amt0363655
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0363655
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0319124
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IACC's Executive Director is an employee of ACA international and takes care of the associations day to day business under the Management Agreement with ACA International.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the association are commercial collection agencies, commercial collection attorneys and vendors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2It is provided to the Audit Committee which is comprised of the officers of the association for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Bylaws, which contain the conflict of interest statement are available to members via IACC'S Web site. IACC does not make the financial statements available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0304317
IRS990/TotalAssetsEOYAmt0385104
IRS990/TotalAssetsGrp/BOYAmt0304317
IRS990/TotalAssetsGrp/EOYAmt0385104
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0141443
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0319124
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt085380
IRS990/TotalLiabilitiesEOYAmt0121636
IRS990/TotalLiabilitiesGrp/BOYAmt085380
IRS990/TotalLiabilitiesGrp/EOYAmt0121636
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0218937
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263468
IRS990/TotalProgramServiceRevenueAmt0220978
IRS990/TotalRevenueGrp/ExclusionAmt01234
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0220978
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0363655
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0304317
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0385104
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0218937
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0263468
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0www.commercialcollector.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tammy Schoenberg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10INTERNATIONAL ASSOCIATION OF COMMERCIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine20COLLECTORS INC
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0237098369
ReturnHeader/Filer/PhoneNum09529250760
ReturnHeader/Filer/USAddress/AddressLine104040 W 70th STREET
ReturnHeader/Filer/USAddress/City0MINNEAPOLIS
ReturnHeader/Filer/USAddress/State0MN
ReturnHeader/Filer/USAddress/ZIPCode055435
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Carpenter Evert & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine107760 France Ave S 940
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Bloomington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528310085

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$385,104
Liabilities
$121,636
Net assets
$263,468
Revenue
$363,655
Expenses
$319,124
Net income
$44,531
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.88$1.31$3.57$3.28$2.69$0.58
2023Detailed filing. Detailed filing data is available for this year.$3.73$0.75$2.98$2.81$2.67$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.50$1.65$2.85$2.53$2.65$0.12
2021Detailed filing. Detailed filing data is available for this year.$4.27$1.31$2.97$1.94$1.56$0.38
2020Detailed filing. Detailed filing data is available for this year.$3.47$0.88$2.59$2.85$2.42$0.43
2019Detailed filing. Detailed filing data is available for this year.$3.76$1.60$2.16$3.56$3.48$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.24$1.15$2.09$3.25$3.36$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.75$1.55$2.20$4.11$4.06$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.27$2.13$2.14$4.45$4.69$0.23
2015Detailed filing. Detailed filing data is available for this year.$3.89$1.52$2.38$3.66$3.91$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.85$1.22$2.63$3.64$3.19$0.45
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.85$2.19$2.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.76$1.97$2.36