Civic Intelligence

Iavma

990 • Fiscal year 2023 • EIN 46-3758028

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 12, 2024

11313 N Knotting Hill DriveFresno, CA 93730

(559) 274-8032

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

4th percentile

-225%

Higher net margin than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

25th percentile

-18%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-23%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$383,336

Down $84,167 (-18%) from 2022

Net Assets

Down

$383,336

Down $84,167 (-18%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$37,459

Down $11,076 (-23%) from 2022

Expenses

Down

$121,626

Down $191,416 (-61%) from 2022

Net Income

Up

-$84,167

Up $180,340 (+68%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2016: $86,929Liabilities 2016: $02016Assets 2019: $661,396Liabilities 2019: $0Net Assets 2019: $661,3962019Assets 2020: $808,669Liabilities 2020: $0Net Assets 2020: $808,6692020Assets 2021: $732,010Liabilities 2021: $0Net Assets 2021: $732,0102021Assets 2022: $467,503Liabilities 2022: $0Net Assets 2022: $467,5032022Assets 2023: $383,336Liabilities 2023: $0Net Assets 2023: $383,3362023Assets 2024: $113,080Liabilities 2024: $6,892Net Assets 2024: $106,1882024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2023

Assets$383,336
Liabilities$0
Net Assets$383,336

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2016: $41,076Expenses 2016: $24,837Net Income 2016: $16,2392016Revenue 2019: $277,114Expenses 2019: $135,924Net Income 2019: $141,1902019Revenue 2020: $283,090Expenses 2020: $135,817Net Income 2020: $147,2732020Revenue 2021: $40,731Expenses 2021: $117,390Net Income 2021: -$76,6592021Revenue 2022: $48,535Expenses 2022: $313,042Net Income 2022: -$264,5072022Revenue 2023: $37,459Expenses 2023: $121,626Net Income 2023: -$84,1672023Revenue 2024: $45,330Expenses 2024: $322,478Net Income 2024: -$277,1482024Revenue 2025: $48,707Expenses 2025: $154,895Net Income 2025: -$106,1882025

Highlighted filing

2023

Revenue$37,459
Expenses$121,626
Net Income-$84,167
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 12, 2024
Return Version
2022v5.0
Gross Receipts
$37,459
Mission and Program Overview

Mission

Iavma is a non-profit organization of progressive veterinarians in north america. Its purpose is to provide education regarding and encourage the maintenance of high standards in the field of veterinary medicine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$440,930$361,929▼ $79,001
Savings and Temporary Cash Investments$17,295$12,556▼ $4,739
Intangible Assets$8,278$5,519▼ $2,759
Total Assets$467,503$383,336▼ $84,167
Other Assets Total$1,000$3,332▲ $2,332
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$467,503$383,336▼ $84,167
Total Net Assets Fund Balance$467,503$383,336▼ $84,167
Total Liabilities and Net Assets / Fund Balance$467,503$383,336▼ $84,167

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$3,422$3,422
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$29,490
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$7,968
Change in Net Assets
$-84,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,626
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$65,910-$65,910
Fees for Services Legal-$11,335-$11,335
Information Technology$11,254--$11,254
Conferences and Meetings$11,171--$11,171
Fees for Services Other$5,681--$5,681
Grants to Domestic Orgs$5,000--$5,000
Depreciation Depletion$2,759--$2,759
Insurance$2,250--$2,250
Office Expenses$1,613--$1,613
Other Expenses$1,229--$1,229
Advertising$462--$462
Total Functional Expenses$44,381$77,245$0$121,626
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The return will be provided to the board prior to filing

Form 990, Page 6, Part VI, Line 19

Upon request, a copy will be provided

Filing and Contact Details

Filer

Filer Name
Iavma
EIN
46-3758028
Phone
5592748032
Address
11313 N KNOTTING HILL DRIVE, FRESNO, CA 93730

Signing Officer

Name
Dr Sukhwinder Chugh
Title
Director
Phone
5592748032
Signed
2024-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Sukhwinder Chugh
Formed
2013
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Jr Martin & Associates
Address
1155 DEL MONTE STREET SUITE A, REDDING, CA 96002
Preparer
Juli R Martin CPA
Phone
5302291301
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Conducted educational events, including an annual symposium and continuing education seminars, providing updates in the field of veterinary medicine to over 100 veterinarians and other veterinary professionals.

Raw XML Appendix324 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0IAVMA IS A NON-PROFIT ORGANIZATION OF PROGRESSIVE VETERINARIANS IN NORTH AMERICA. ITS PURPOSE IS TO PROVIDE EDUCATION REGARDING AND ENCOURAGE THE MAINTENANCE OF HIGH STANDARDS IN THE FIELD OF VETERINARY MEDICINE.
IRS990/AdvertisingGrp/ProgramServicesAmt0462
IRS990/AdvertisingGrp/TotalAmt0462
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DR SUKHWINDER CHUGH
IRS990/BooksInCareOfDetail/PhoneNum05592748032
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011313 N KNOTTING HILL DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FRESNO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd093730
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0440930
IRS990/CashNonInterestBearingGrp/EOYAmt0361929
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt011171
IRS990/ConferencesMeetingsGrp/TotalAmt011171
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029490
IRS990/CYGrantsAndSimilarPaidAmt05000
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0116626
IRS990/CYOtherRevenueAmt07968
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-84167
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0121626
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt037459
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02759
IRS990/DepreciationDepletionGrp/TotalAmt02759
IRS990/Desc0CONDUCTED EDUCATIONAL EVENTS, INCLUDING AN ANNUAL SYMPOSIUM AND CONTINUING EDUCATION SEMINARS, PROVIDING UPDATES IN THE FIELD OF VETERINARY MEDICINE TO OVER 100 VETERINARIANS AND OTHER VETERINARY PROFESSIONALS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt065910
IRS990/FeesForServicesAccountingGrp/TotalAmt065910
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011335
IRS990/FeesForServicesLegalGrp/TotalAmt011335
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05681
IRS990/FeesForServicesOtherGrp/TotalAmt05681
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0DR JATINDERPAL SINGH CHAHAL
IRS990/Form990PartVIISectionAGrp/PersonNm1DR SUKHWINDER CHUGH
IRS990/Form990PartVIISectionAGrp/PersonNm2DR RAJI GILLON
IRS990/Form990PartVIISectionAGrp/PersonNm3DR HARINDER JUDGE
IRS990/Form990PartVIISectionAGrp/PersonNm4DR SONYA SALWAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt04500
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt05000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt037459
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt011254
IRS990/InformationTechnologyGrp/TotalAmt011254
IRS990/InsuranceGrp/ProgramServicesAmt02250
IRS990/InsuranceGrp/TotalAmt02250
IRS990/IntangibleAssetsGrp/BOYAmt08278
IRS990/IntangibleAssetsGrp/EOYAmt05519
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03422
IRS990/LandBldgEquipCostOrOtherBssAmt03422
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt024990
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0IAVMA IS A NON-PROFIT ORGANIZATION OF PROGRESSIVE VETERINARIANS IN NORTH AMERICA. ITS PURPOSE IS TO PROVIDE EDUCATION REGARDING AND ENCOURAGE THE MAINTENANCE OF HIGH STANDARDS IN THE FIELD OF VETERINARY MEDICINE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0467503
IRS990/NetAssetsOrFundBalancesEOYAmt0383336
IRS990/NetUnrelatedBusTxblIncmAmt06968
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0467503
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0383336
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt01613
IRS990/OfficeExpensesGrp/TotalAmt01613
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01000
IRS990/OtherAssetsTotalGrp/EOYAmt03332
IRS990/OtherExpensesGrp/Desc0TAXES & DUES
IRS990/OtherExpensesGrp/Desc1FRANCHISE TAX
IRS990/OtherExpensesGrp/ProgramServicesAmt02962
IRS990/OtherExpensesGrp/ProgramServicesAmt11229
IRS990/OtherExpensesGrp/TotalAmt02962
IRS990/OtherExpensesGrp/TotalAmt11229
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/BusinessCd1541900
IRS990/OtherRevenueMiscGrp/Desc0IDEX REBATE
IRS990/OtherRevenueMiscGrp/Desc1MERICK ANIMAL HEALTH REBATE
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1718
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt07250
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt1718
IRS990/OtherRevenueTotalAmt07968
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DR SUKHWINDER CHUGH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED GRANTS TO 501(C)(3) ORGANIZATIONS IN FURTHERANCE OF EDUCATING PROFESSIONALS IN THE FIELD OF VETERINARY MEDICINE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CONDUCTED EDUCATIONAL EVENTS, INCLUDING AN ANNUAL SYMPOSIUM AND CONTINUING EDUCATION SEMINARS, PROVIDING UPDATES IN THE FIELD OF VETERINARY MEDICINE TO OVER 100 VETERINARIANS AND OTHER VETERINARY PROFESSIONALS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt044381
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt05000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033950
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt060000
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0253042
IRS990/PYOtherRevenueAmt014583
IRS990/PYRevenuesLessExpensesAmt0-264507
IRS990/PYTotalExpensesAmt0313042
IRS990/PYTotalRevenueAmt048535
IRS990/ReconcilationRevenueExpnssAmt0-84167
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt017295
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012556
IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE FOLLOWING FACTS DEMONSTRATE THAT THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATION 1.170A-9(E)(3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). 10% OF SUPPORT LIMITATION. THE ORGANIZATIONS PUBLIC SUPPORT FOR THE PREVIOUS 4-YEAR PERIOD IS IN EXCESS OF THE 10% REQUIREMENT, CLEARLY QUALIFYING IT UNDER THE FACTS AND CIRCUMSTANCES TEST. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION HAS PURSUED, SINCE ITS INCEPTION, AN AGGRESSIVE FUNDRAISING PROGRAM THAT RELIES ON GRANTS FROM INDIVIDUALS, PRIVATE FOUNDATIONS AND PUBLIC CHARITIES, AS WELL AS OTHERS. PERCENTAGE OF FINANCIAL SUPPORT: THE PUBLIC SUPPORT IS IN EXCESS OF THE 10% FLOOR, BUT SHORT OF THE 33.33% WHICH WOULD HAVE MADE THE FACTS AND CIRCUMSTANCES DISCUSSION UNNECESSARY. SOURCES OF SUPPORT: THE ORGANIZATION'S IMPORTANT WORK HAS ATTRACTED A BROAD RANGE OF SUPPORT FROM PRIVATE FOUNDATIONS, GOVERNMENT AGENCIES, INDIVIDUALS AND PUBLIC CHARITIES. REPRESENTATIVE GOVERNING BODY: THE BOARD MEMBERS, AS SHOWN ON FORM 990, ARE DRAWN FROM DIVERSE SECTORS OF THE PUBLIC WHO ARE CONCERNED ABOUT THE ORGANIZATION'S MISSION. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE PROGRAMS DESCRIBED ON FORM 990 ARE SUBSTANTIALLY THE REASON WHY THE ORGANIZATION CONTINUES TO ATTRACT SUPPORT. ALL OF THE WORK DONE BY THE ORGANIZATION HAS THE GENERAL PUBLIC IN MIND. CONCLUSION: BASED ON THE FOREGOING, THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST AND QUALIFIES AS A PUBLIC CHARITY. ITS PUBLIC SUPPORT PERCENTAGE IS IN EXCESS OF THE 10% REQUIREMENT. IN ADDITION TO THE TRACK RECORD ON FUNDRAISING, THE BOARD CONTINUES TO BROADEN THE SOURCES OF FINANCIAL SUPPORT. THE ORGANIZATION HAS RECEIVED PUBLIC SUPPORT, AND CONTINUES TO RECEIVE SUPPORT, FROM A WIDE RANGE OF DONORS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FOLLOWING FACTS DEMONSTRATE THAT THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATION 1.170A-9(E)(3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). 10% OF SUPPORT LIMITATION. THE ORGANIZATIONS PUBLIC SUPPORT FOR THE PREVIOUS 4-YEAR PERIOD IS IN EXCESS OF THE 10% REQUIREMENT, CLEARLY QUALIFYING IT UNDER THE FACTS AND CIRCUMSTANCES TEST. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION HAS PURSUED, SINCE ITS INCEPTION, AN AGGRESSIVE FUNDRAISING PROGRAM THAT RELIES ON GRANTS FROM INDIVIDUALS, PRIVATE FOUNDATIONS AND PUBLIC CHARITIES, AS WELL AS OTHERS. PERCENTAGE OF FINANCIAL SUPPORT: THE PUBLIC SUPPORT IS IN EXCESS OF THE 10% FLOOR, BUT SHORT OF THE 33.33% WHICH WOULD HAVE MADE THE FACTS AND CIRCUMSTANCES DISCUSSION UNNECESSARY. SOURCES OF SUPPORT: THE ORGANIZATION'S IMPORTANT WORK HAS ATTRACTED A BROAD RANGE OF SUPPORT FROM PRIVATE FOUNDATIONS, GOVERNMENT AGENCIES, INDIVIDUALS AND PUBLIC CHARITIES. REPRESENTATIVE GOVERNING BODY: THE BOARD MEMBERS, AS SHOWN ON FORM 990, ARE DRAWN FROM DIVERSE SECTORS OF THE PUBLIC WHO ARE CONCERNED ABOUT THE ORGANIZATION'S MISSION. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE PROGRAMS DESCRIBED ON FORM 990 ARE SUBSTANTIALLY THE REASON WHY THE ORGANIZATION CONTINUES TO ATTRACT SUPPORT. ALL OF THE WORK DONE BY THE ORGANIZATION HAS THE GENERAL PUBLIC IN MIND. CONCLUSION: BASED ON THE FOREGOING, THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST AND QUALIFIES AS A PUBLIC CHARITY. ITS PUBLIC SUPPORT PERCENTAGE IS IN EXCESS OF THE 10% REQUIREMENT. IN ADDITION TO THE TRACK RECORD ON FUNDRAISING, THE BOARD CONTINUES TO BROADEN THE SOURCES OF FINANCIAL SUPPORT. THE ORGANIZATION HAS RECEIVED PUBLIC SUPPORT, AND CONTINUES TO RECEIVE SUPPORT, FROM A WIDE RANGE OF DONORS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE FOLLOWING FACTS DEMONSTRATE THAT THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST OF REGULATION 1.170A-9(E)(3) AND QUALIFIES AS A PUBLIC CHARITY UNDER SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). 10% OF SUPPORT LIMITATION. THE ORGANIZATIONS PUBLIC SUPPORT FOR THE PREVIOUS 4-YEAR PERIOD IS IN EXCESS OF THE 10% REQUIREMENT, CLEARLY QUALIFYING IT UNDER THE FACTS AND CIRCUMSTANCES TEST. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION HAS PURSUED, SINCE ITS INCEPTION, AN AGGRESSIVE FUNDRAISING PROGRAM THAT RELIES ON GRANTS FROM INDIVIDUALS, PRIVATE FOUNDATIONS AND PUBLIC CHARITIES, AS WELL AS OTHERS. PERCENTAGE OF FINANCIAL SUPPORT: THE PUBLIC SUPPORT IS IN EXCESS OF THE 10% FLOOR, BUT SHORT OF THE 33.33% WHICH WOULD HAVE MADE THE FACTS AND CIRCUMSTANCES DISCUSSION UNNECESSARY. SOURCES OF SUPPORT: THE ORGANIZATION'S IMPORTANT WORK HAS ATTRACTED A BROAD RANGE OF SUPPORT FROM PRIVATE FOUNDATIONS, GOVERNMENT AGENCIES, INDIVIDUALS AND PUBLIC CHARITIES. REPRESENTATIVE GOVERNING BODY: THE BOARD MEMBERS, AS SHOWN ON FORM 990, ARE DRAWN FROM DIVERSE SECTORS OF THE PUBLIC WHO ARE CONCERNED ABOUT THE ORGANIZATION'S MISSION. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: THE PROGRAMS DESCRIBED ON FORM 990 ARE SUBSTANTIALLY THE REASON WHY THE ORGANIZATION CONTINUES TO ATTRACT SUPPORT. ALL OF THE WORK DONE BY THE ORGANIZATION HAS THE GENERAL PUBLIC IN MIND. CONCLUSION: BASED ON THE FOREGOING, THE ORGANIZATION SATISFIES THE FACTS AND CIRCUMSTANCES TEST AND QUALIFIES AS A PUBLIC CHARITY. ITS PUBLIC SUPPORT PERCENTAGE IS IN EXCESS OF THE 10% REQUIREMENT. IN ADDITION TO THE TRACK RECORD ON FUNDRAISING, THE BOARD CONTINUES TO BROADEN THE SOURCES OF FINANCIAL SUPPORT. THE ORGANIZATION HAS RECEIVED PUBLIC SUPPORT, AND CONTINUES TO RECEIVE SUPPORT, FROM A WIDE RANGE OF DONORS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 17A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II, LINE 17B
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt029490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt033950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt040728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt056625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0207296
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.30180
IRS990ScheduleA/PublicSupportPY170Pct00.29210
IRS990ScheduleA/PublicSupportTotal170Amt0207296
IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt029490
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt033950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt040728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt046503
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt056625
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0207296
IRS990ScheduleA/TotalSupportAmt0686922
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt06968
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt013583
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0235584
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0223486
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0479621
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03422
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03422
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONDUCTED EDUCATIONAL EVENTS, INCLUDING AN ANNUAL SYMPOSIUM AND CONTINUING EDUCATION SEMINARS, PROVIDING UPDATES IN THE FIELD OF VETERINARY MEDICINE TO OVER 100 VETERINARIANS AND OTHER VETERINARY PROFESSIONALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN WILL BE PROVIDED TO THE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, A COPY WILL BE PROVIDED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0467503
IRS990/TotalAssetsEOYAmt0383336
IRS990/TotalAssetsGrp/BOYAmt0467503
IRS990/TotalAssetsGrp/EOYAmt0383336
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt029490
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt044381
IRS990/TotalFunctionalExpensesGrp/TotalAmt0121626
IRS990/TotalGrossUBIAmt07968
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0467503
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0383336
IRS990/TotalOtherProgSrvcExpenseAmt044381
IRS990/TotalOtherProgSrvcGrantAmt05000
IRS990/TotalProgramServiceExpensesAmt044381
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt037459
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt07968
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0467503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0383336
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt011313 N KNOTTING HILL DRIVE
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093730
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.IAVMA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR SUKHWINDER CHUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05592748032
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IAVMA
ReturnHeader/Filer/BusinessNameControlTxt0IAVM
ReturnHeader/Filer/EIN0463758028
ReturnHeader/Filer/PhoneNum05592748032
ReturnHeader/Filer/USAddress/AddressLine1Txt011313 N KNOTTING HILL DRIVE
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093730
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454016579
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JR MARTIN & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01155 DEL MONTE STREET SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REDDING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096002
ReturnHeader/PreparerPersonGrp/PhoneNum05302291301
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULI R MARTIN CPA
ReturnHeader/ReturnTs02024-07-15T12:45:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DR SUKHWINDER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CHUGH
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings