Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
International Association for Correctional & Forensic Psychology
990 • Fiscal year 2019 • EIN 37-1317135
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 21.9% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$1,799,752
Up $115,861 (+6.9%) from 2018
Net Assets
Up$1,799,752
Up $120,791 (+7.2%) from 2018
Liabilities
Down$0
Down $4,930 (-100%) from 2018
Revenue And Expenses
Revenue
Up$409,199
Up $29,825 (+7.9%) from 2018
Expenses
Down$351,108
Down $25,017 (-6.7%) from 2018
Net Income
Up$58,091
Up $54,842 (+1688%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Aug 5, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $409,199
Mission and Program Overview
Mission
To support behavioral scientists and practitioners in delivering high quality mental health services to criminal and juvenile offenders, and to promote and disseminate research on the etiology, assessment, and treatment of crimnal and delinquent behaviour.
The International Association for Correctional and Forensic Psychology (IACFP) serves to advance the development and implementation of innovative evidence-and practitioner-informed policies and practices to support correctional and forensic psychologists and other helping professionals who work with justice-involved individuals. The IACFP's most significant activities include publication of a journal, Criminal Justice and Behavior. The IACFP also supports its members by providing information on best practice, programs and practitioner recognition. It provides access to and supports current research and educational opportunities to support implementation of the organization's mission.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $0 | $1,074,059 | ▲ $1,074,059 |
| Savings and Temporary Cash Investments | $1,288,654 | $470,386 | ▼ $818,268 |
| Cash and Non-Interest-Bearing Accounts | $271,289 | $133,863 | ▼ $137,426 |
| Accounts Receivable | $123,118 | $121,444 | ▼ $1,674 |
| Prepaid Expenses and Deferred Charges | $830 | $0 | ▼ $830 |
| Total Assets | $1,683,891 | $1,799,752 | ▲ $115,861 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,930 | $0 | ▼ $4,930 |
| Total Liabilities | $4,930 | $0 | ▼ $4,930 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,678,961 | $1,799,752 | ▲ $120,791 |
| Total Net Assets Fund Balance | $1,678,961 | $1,799,752 | ▲ $120,791 |
| Total Liabilities and Net Assets / Fund Balance | $1,683,891 | $1,799,752 | ▲ $115,861 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $1,074,059 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Cherie Townsend | Executive Director | PT | $89,480 | $89,480 |
Board Members and Trustees
| Name | Title |
|---|---|
| Javel Jackson | Past President |
| Frank Porporino | President |
| Jeffrey Pfeifer | President Elect |
| Jeffrey Metzner | Director |
| Jim Degroot | Director |
| Matt Epperson | Director |
| Melvin Hinton | Director |
| Silvia Martinez | Director |
| Richard Althouse | Secretary |
| Diane Williams | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $92,000
- Program Service Revenue
- $16,408
- Investment Income
- $29,617
- Other Revenue
- $271,174
- All Other Contributions
- $92,000
- Change in Net Assets
- $58,091
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $409,199
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $62,700
- Total Revenue per Audited Statements
- $471,899
- Total Revenue per Form 990
- $409,199
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $260,628 |
| Salaries, Compensation, and Employee Benefits | $89,480 |
| Grants and Similar Amounts Paid | $1,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $61,840 | $27,640 | - | $89,480 |
| Fees for Services Other | $82,000 | $5,897 | - | $87,897 |
| Travel | $36,526 | $24,351 | - | $60,877 |
| Conferences and Meetings | $35,590 | - | - | $35,590 |
| Fees for Services Accounting | - | $15,200 | - | $15,200 |
| Fees for Services Legal | - | $12,909 | - | $12,909 |
| Other Expenses | $7,500 | - | - | $7,500 |
| Office Expenses | $4,776 | $355 | - | $5,131 |
| Information Technology | $2,702 | - | - | $2,702 |
| Insurance | - | $2,550 | - | $2,550 |
| Foreign Grants | $1,000 | - | - | $1,000 |
| Total Functional Expenses | $262,206 | $88,902 | $0 | $351,108 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $351,108 |
| Total Expenses per Audited Statements | $351,108 |
| Total Expenses per Form 990 | $351,108 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“Members and Student Members”
Form 990, Part VI, Section A, line 7A
“Admission to membership is obtained by application to thesecretary/treasurer by means of the iacfp application form accompanied by acheck or money order for the amount of the current dues.members have all the rights and privileges of the iacfp. Student membershave all rights of the iacfp except voting prvileges and the right to holdoffice.”
Form 990, Part VI, Section B, line 11B
“990 is prepared by an outside accounting firm and provided to the executive director and the treasurer in draft form for review. The 990 is subsequently made available to all members of the board of directors for review prior to filing.”
Form 990, Part VI, Section B, line 12C
“When a potential conflict of interest is disclosed by a board or committeemember the remaining board or committee members shall discuss the potential conflict and determine if a conflict truly exists and if so will determine the best action to take relative to any transaction orarrangement giving rise to the conflict. If the board or committee hasreasonable cause to believe that a member has failed to disclose actual orpossible conflicts of interest, it shall inform the member of the basis forsuch belief and afford the member an opportunity to explain the allegedfailure to disclose. If, after hearing rhe response of the member andmaking such further investigation as may be warranted in the circumstances,the board or committee determines that the member has in fact failed todisclose an actual or possible conflict of interest, it shall takeappropriate disciplinary and corrective action.”
Form 990, Part VI, Section B, line 15
“The Executive Director's compensation is set by the Board of Directors andspecified in a written contract which is subject to review and renewal uponexpiration.The Editor's compensation is set by the Board of Directors at an amountthat is commenserate with the industry and the demands of the position.”
Form 990, Part VI, Section C, line 19
“Governing documents etc. Available to public upon request”
Filing and Contact Details
Filer
- Filer Name
- International Association for Correction
- EIN
- 37-1317135
- Phone
- 9104529823
- Address
- PO BOX 7642, Wilmington, NC 28406
- Doing Business As
- Psychology
Signing Officer
- Name
- Diane Williams
- Title
- Treasurer
- Phone
- 9104529823
- Signed
- 2020-08-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Cherie Townsend
- Formed
- 1980
- Legal Domicile
- Nc
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 24
Preparer
- Firm
- Earney & Company LLP
- Address
- 710 Military Cutoff Road Suite 250, Wilmington, NC 28405
- Preparer
- Ryan Skuce CPA
- Phone
- 9102569995
Supplemental Narrative
Additional Explanations
Form 990, Part IX, line 11G
“Consulting: Program service expenses 0. Management and general expenses 5,897. Fundraising expenses 0. Total expenses 5,897. Journal Editor: Program service expenses 82,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 82,000.”
990 Part XII line 2C
“The board reviews and accepts audit before filing 990.”
Financial Statement Notes
Part X, Line 2:
“The Association is a not-for-profit corporation as described in Section 501 (c) (3) of the Internal Revenue Code. Accordingly, it is exempt from income taxes on related income pursuant to Section 501(a) of the Code and contributions may be deductible to donors. The Association files Form 990 with the Internal Revenue Service (IRS) annually. Accounting principles generally accepted in the United States of America”
Part XII, Line 2D - Other Adjustments:
“Rounding”
Raw XML AppendixShowing 400 of 452 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | During 2019, the Association established an investment account with UBS to manage and grow assets to benefit members. The Association also established IACFP-Europe as a public interest foundation in Belgium to promote the IACFP mission in Europe in future years. The publication of the peer-reviewed monthly journal, "Criminal Justice and Behavior: An International Journal," continues to be the primary vehicle for achieving their stated goals. |
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| IRS990/MissionDesc | 0 | To advance the development and implementation of evidence and practioner informed policies and practices to support correctional and forensic psychologists and other helping professionals who work with justice- involved individuals. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1799752 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 62700 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1678961 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1799752 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 355 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4776 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5131 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Projects |
| IRS990/OtherExpensesGrp/Desc | 1 | Associate Editors |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 30272 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7500 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 30272 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7500 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 830 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Cherie Townsend |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16408 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16408 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 91000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 6250 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7505 |
| IRS990/PYOtherExpensesAmt | 0 | 268334 |
| IRS990/PYOtherRevenueAmt | 0 | 267218 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 13651 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3249 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 101541 |
| IRS990/PYTotalExpensesAmt | 0 | 376125 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 379374 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 58091 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 287582 |
| IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 271174 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 271174 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1288654 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 470386 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 92000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 91000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 95080 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 457080 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5972 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7505 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7421 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6614 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8708 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 36220 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 287582 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 296119 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 282850 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 303756 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 308405 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1478712 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5972 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 7505 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 7421 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6614 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8708 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 36220 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01830 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 12553 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 12553 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.75770 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1503712 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 87000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 86000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 85000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 84000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 90080 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 432080 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 87000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 86000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 85000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 84000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 90080 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 432080 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 379582 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 387119 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 372850 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 392756 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 403485 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1935792 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 385554 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 394624 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 380271 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 411923 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 412193 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1984565 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 351108 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 62700 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1074059 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Investments |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 62700 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 409199 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Association is a not-for-profit corporation as described in Section 501 (c) (3) of the Internal Revenue Code. Accordingly, it is exempt from income taxes on related income pursuant to Section 501(a) of the Code and contributions may be deductible to donors. The Association files Form 990 with the Internal Revenue Service (IRS) annually. Accounting principles generally accepted in the United States of America |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Rounding |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1074059 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 351108 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 409199 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 471899 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 351108 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Members and Student Members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ADMISSION TO MEMBERSHIP IS OBTAINED BY APPLICATION TO THESECRETARY/TREASURER BY MEANS OF THE IACFP APPLICATION FORM ACCOMPANIED BY ACHECK OR MONEY ORDER FOR THE AMOUNT OF THE CURRENT DUES.MEMBERS HAVE ALL THE RIGHTS AND PRIVILEGES OF THE IACFP. STUDENT MEMBERSHAVE ALL RIGHTS OF THE IACFP EXCEPT VOTING PRVILEGES AND THE RIGHT TO HOLDOFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND PROVIDED TO THE EXECUTIVE DIRECTOR AND THE TREASURER IN DRAFT FORM FOR REVIEW. THE 990 IS SUBSEQUENTLY MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | When a potential conflict of interest is disclosed by a board or committeemember the remaining board or committee members shall discuss the potential conflict and determine if a conflict truly exists and if so will determine the best action to take relative to any transaction orarrangement giving rise to the conflict. If the board or committee hasreasonable cause to believe that a member has failed to disclose actual orpossible conflicts of interest, it shall inform the member of the basis forsuch belief and afford the member an opportunity to explain the allegedfailure to disclose. If, after hearing rhe response of the member andmaking such further investigation as may be warranted in the circumstances,the board or committee determines that the member has in fact failed todisclose an actual or possible conflict of interest, it shall takeappropriate disciplinary and corrective action. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Executive Director's compensation is set by the Board of Directors andspecified in a written contract which is subject to review and renewal uponexpiration.The Editor's compensation is set by the Board of Directors at an amountthat is commenserate with the industry and the demands of the position. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS ETC. AVAILABLE TO PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Consulting: Program service expenses 0. Management and general expenses 5,897. Fundraising expenses 0. Total expenses 5,897. Journal Editor: Program service expenses 82,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 82,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The board reviews and accepts audit before filing 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | 990 Part XII line 2c |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1683891 |
| IRS990/TotalAssetsEOYAmt | 0 | 1799752 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1683891 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1799752 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 92000 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 88902 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 262206 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 351108 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4930 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4930 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1678961 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1799752 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 262206 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 16408 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 89480 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 29617 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 287582 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 409199 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 24 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1683891 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1799752 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,799,752
- Liabilities
- $0
- Net assets
- $1,799,752
- Revenue
- $409,199
- Expenses
- $351,108
- Net income
- $58,091