Civic Intelligence

International Spa Association

990 • Fiscal year 2017 • EIN 52-1733203

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 15, 2018

Organization Profilewww.experienceispa.com
2365 Harrodsburg Road No A325Lexington, KY 40504

(859) 226-4326

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.47x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

23rd percentile

-2.7%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

3rd percentile

-27%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-0.3%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$3,419,643

Down $1,294,135 (-27%) from 2016

Net Assets

Down

$1,671,097

Down $36,289 (-2.1%) from 2016

Liabilities

Down

$1,748,546

Down $1,257,846 (-42%) from 2016

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin23rd percentile

Revenue

Down

$3,744,520

Down $10,986 (-0.3%) from 2016

Expenses

Up

$3,845,626

Up $175,296 (+4.8%) from 2016

Net Income

Down

-$101,106

Down $186,282 (-219%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,961,009Liabilities 2011: $2,220,066Net Assets 2011: $1,740,9432011Assets 2012: $3,717,664Liabilities 2012: $2,109,359Net Assets 2012: $1,608,3052012Assets 2013: $3,971,616Liabilities 2013: $2,607,315Net Assets 2013: $1,364,3012013Assets 2014: $4,336,531Liabilities 2014: $2,794,406Net Assets 2014: $1,542,1252014Assets 2015: $4,461,021Liabilities 2015: $2,853,212Net Assets 2015: $1,607,8092015Assets 2016: $4,713,778Liabilities 2016: $3,006,392Net Assets 2016: $1,707,3862016Assets 2017: $3,419,643Liabilities 2017: $1,748,546Net Assets 2017: $1,671,0972017Assets 2018: $3,913,177Liabilities 2018: $2,369,749Net Assets 2018: $1,543,4282018Assets 2019: $3,718,861Liabilities 2019: $2,174,364Net Assets 2019: $1,544,4972019Assets 2020: $1,957,085Liabilities 2020: $437,970Net Assets 2020: $1,519,1152020Assets 2021: $1,526,957Liabilities 2021: $897,395Net Assets 2021: $629,5622021Assets 2022: $1,782,437Liabilities 2022: $1,047,169Net Assets 2022: $735,2682022Assets 2023: $2,187,115Liabilities 2023: $1,181,105Net Assets 2023: $1,006,0102023Assets 2024: $3,585,441Liabilities 2024: $2,232,763Net Assets 2024: $1,352,6782024

Highlighted filing

2017

Assets$3,419,643
Liabilities$1,748,546
Net Assets$1,671,097
Open 2017 Filing

Operations Trend

Revenue Growth35th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,434,7392011Expenses 2012: $3,226,2642012Expenses 2013: $3,226,9632013Revenue 2014: $3,540,255Expenses 2014: $3,476,535Net Income 2014: $63,7202014Revenue 2015: $3,627,069Expenses 2015: $3,552,200Net Income 2015: $74,8692015Revenue 2016: $3,755,506Expenses 2016: $3,670,330Net Income 2016: $85,1762016Revenue 2017: $3,744,520Expenses 2017: $3,845,626Net Income 2017: -$101,1062017Revenue 2018: $4,038,321Expenses 2018: $3,915,344Net Income 2018: $122,9772018Revenue 2019: $3,822,731Expenses 2019: $3,845,724Net Income 2019: -$22,9932019Revenue 2020: $3,500,959Expenses 2020: $3,553,319Net Income 2020: -$52,3602020Revenue 2021: $301,386Expenses 2021: $676,575Net Income 2021: -$375,1892021Revenue 2022: $3,134,218Expenses 2022: $2,898,407Net Income 2022: $235,8112022Revenue 2023: $3,560,705Expenses 2023: $3,351,565Net Income 2023: $209,1402023Revenue 2024: $3,731,519Expenses 2024: $3,444,524Net Income 2024: $286,9952024

Highlighted filing

2017

Revenue$3,744,520
Expenses$3,845,626
Net Income-$101,106
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 15, 2018
Return Version
2016v3.0
Gross Receipts
$3,744,520
Mission and Program Overview

Mission

Ispa advances the spa industry by providing invaluable educational and networking opportunities, promoting the value of the spa experience and speaking as the authoritative voice to foster professionalism and growth.

To be the leader in promoting and enhancing the well-being of the spa industry and the people it serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,272,639--
Investments in Publicly Traded Securities-$1,865,554-
Prepaid Expenses and Deferred Charges$698,886$577,721▼ $121,165
Investments Other Securities-$435,728-
Cash and Non-Interest-Bearing Accounts$637,744$388,013▼ $249,731
Accounts Receivable$1,095,453$139,871▼ $955,582
Intangible Assets$9,056$12,756▲ $3,700
Total Assets$4,713,778$3,419,643▼ $1,294,135
Liabilities
Deferred Revenue$2,896,189$1,602,547▼ $1,293,642
Accounts Payable and Accrued Expenses$110,203$145,999▲ $35,796
Total Liabilities$3,006,392$1,748,546▼ $1,257,846
Net Assets / Fund Balance
Unrestricted Net Assets$1,707,386$1,671,097▼ $36,289
Total Net Assets Fund Balance$1,707,386$1,671,097▼ $36,289
Total Liabilities and Net Assets / Fund Balance$4,713,778$3,419,643▼ $1,294,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$17,550--
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Todd ShawChair and board member
Lynne Walker McNeesPresident
Todd HewittVice chair and board member
Blake FeeneyBoard member
Dawn TardifBoard member
Eric StephensonBoard member
Frank PitsikalisBoard member
Julie OliffBoard member
Kristine HuffmanBoard member
Laura ParsonsBoard member
Michael HarmsworthBoard member
Michael TompkinsBoard member
Noel AsmarBoard member
Patrick HueyBoard member
Robert VanceBoard member
Scott DuncanBoard member
Sharilyn AbbajayBoard member
Garrett MersbergerTreasurer and board member

Highest Paid Contractors

ContractorServicesLocationCompensation
Associations International LLCManagement services2365 Harrodsburg Road Suite A325, Lexington, KY 40504$1,636,325
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,661,866
Investment Income
$50,527
Other Revenue
$32,127
Change in Net Assets
$-101,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,845,626
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$1,701,874$80,121-$1,781,995
Fees for Services Management$1,145,428$490,897-$1,636,325
Advertising$72,007--$72,007
Information Technology-$69,093-$69,093
Office Expenses-$48,535-$48,535
Other Expenses$23,035$24,944-$23,035
All Other Expenses$6,263$14,901-$21,164
Fees for Services Accounting-$10,720-$10,720
Depreciation Depletion-$6,264-$6,264
Fees for Services Legal-$4,560-$4,560
Total Functional Expenses$3,065,270$780,356$0$3,845,626
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

“The International SPA Association pays Associations International, LLC (AI) the management fee listed in Part VII, Section B, #1 of this 990 to perform an agreed upon list of services. AI performs management duties of ISPA, including financial management, leadership, fundraising, marketing, and other management services. It is Associations International, LLC's responsibility to hire employees and determine compensation. ISPA is not privy to this employee compensation.”

Form 990, Part VI, Section A, line 6

“The Association has members, primary and associate.”

Form 990, Part VI, Section A, line 7A

“The primary and secondary members are allowed one vote each in annual slate approval for the governing board.”

Form 990, Part VI, Section B, line 11B

“The Form 990 is reviewed and approved by the Executive Director and AI. A copy of the Form 990 is provided to the Executive Committee prior to filing and is provided to the board subsequent to filing.”

Form 990, Part VI, Section B, line 12C

“The conflict of interest policy is stated in the board leadership guide which is reviewed by the board each year.”

Form 990, Part VI, Section B, line 15

“The management company (AI), in contract with the Association, has the full power, authority and responsibility to employ, train, supervise, evaluate, and discharge staff. All wages, compensation, and benefits provided to staff are determined by AI and are based on qualifications and job performance assessed annually. AI monitors American Society of Association Executives industry medians for trade association compensation.”

Form 990, Part VI, Section C, line 18

“Forms 990 and 1023 are available upon request. Form 990 is available on Guidestar.”

Form 990, Part VI, Section C, line 19

“The Association makes its governing documents, conflict of interest policy and financial statements available upon request and at the discretion of the board.”

Filing and Contact Details

Filer

Filer Name
International SPA Association
EIN
52-1733203
Phone
8592264326
Address
2365 Harrodsburg Road No A325, Lexington, KY 40504

Signing Officer

Name
Lynne Walker McNees
Title
President
Phone
8592264326
Signed
2018-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne Walker McNees
Formed
1991
Legal Domicile
Dc
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
90

Preparer

Firm
Blue & Co LLC
Address
250 West Main Street Suite 2900, Lexington, KY 40507
Preparer
Richard C Shields
Phone
8592531100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by ISPA and recognize a tax liability if ISPA has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by ISPA, and has concluded that as of June 30, 2017 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. ISPA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 491 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/Desc0Conference and media event - attended by members and affiiliates. Features three days of speaker presentations covering a range of topics including business strategy, customer service and management. The Expo floor offers the latest spa products available on the market to set your business apart. Spa professionals from around the globe attend the ISPA Conference & Expo to become more knowledgeable and gain a competitive edge in the marketplace. Conference veterans and new attendees alike join to connect with each other, gain insight and inspiration and celebrate continued industry growth.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Todd Shaw
IRS990/Form990PartVIISectionAGrp/PersonNm1Todd Hewitt
IRS990/Form990PartVIISectionAGrp/PersonNm2Garrett Mersberger
IRS990/Form990PartVIISectionAGrp/PersonNm3Frank Pitsikalis
IRS990/Form990PartVIISectionAGrp/PersonNm4Noel Asmar
IRS990/Form990PartVIISectionAGrp/PersonNm5Blake Feeney
IRS990/Form990PartVIISectionAGrp/PersonNm6Julie Oliff
IRS990/Form990PartVIISectionAGrp/PersonNm7Kristine Huffman
IRS990/Form990PartVIISectionAGrp/PersonNm8Eric Stephenson
IRS990/Form990PartVIISectionAGrp/PersonNm9Sharilyn Abbajay
IRS990/Form990PartVIISectionAGrp/PersonNm10Michael Harmsworth
IRS990/Form990PartVIISectionAGrp/PersonNm11Dawn Tardif
IRS990/Form990PartVIISectionAGrp/PersonNm12Michael Tompkins
IRS990/Form990PartVIISectionAGrp/PersonNm13Scott Duncan
IRS990/Form990PartVIISectionAGrp/PersonNm14Patrick Huey
IRS990/Form990PartVIISectionAGrp/PersonNm15Laura Parsons
IRS990/Form990PartVIISectionAGrp/PersonNm16Robert Vance
IRS990/Form990PartVIISectionAGrp/PersonNm17Lynne Walker McNees
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair and board member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice chair and board member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer and board member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt17President
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01991
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03744520
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt069093
IRS990/InformationTechnologyGrp/TotalAmt069093
IRS990/IntangibleAssetsGrp/BOYAmt09056
IRS990/IntangibleAssetsGrp/EOYAmt012756
IRS990/InvestmentIncomeGrp/ExclusionAmt050527
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050527
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0435728
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01865554
IRS990/IRPDocumentCnt019
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt02272639
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ISPA advances the spa industry by providing invaluable educational and networking opportunities, promoting the value of the spa experience and speaking as the authoritative voice to foster professionalism and growth.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01707386
IRS990/NetAssetsOrFundBalancesEOYAmt01671097
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt064817
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt048535
IRS990/OfficeExpensesGrp/TotalAmt048535
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Media event
IRS990/OtherExpensesGrp/Desc1Bank service charges
IRS990/OtherExpensesGrp/Desc2Printing and postage
IRS990/OtherExpensesGrp/Desc3Membership services
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124944
IRS990/OtherExpensesGrp/ProgramServicesAmt0116663
IRS990/OtherExpensesGrp/ProgramServicesAmt123035
IRS990/OtherExpensesGrp/TotalAmt0116663
IRS990/OtherExpensesGrp/TotalAmt130321
IRS990/OtherExpensesGrp/TotalAmt224944
IRS990/OtherExpensesGrp/TotalAmt323035
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0698886
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0577721
IRS990/PrincipalOfficerNm0Lynne Walker McNees
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Conference revenues
IRS990/ProgramServiceRevenueGrp/Desc1Membership dues
IRS990/ProgramServiceRevenueGrp/Desc2Media event
IRS990/ProgramServiceRevenueGrp/Desc3Other revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02606076
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1847204
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2140000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt368586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02606076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1847204
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2140000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt368586
IRS990/ProgSrvcAccomActy2Grp/Desc0Media event - Provides a unique opportunity for companies within the spa industry to get their brand in front of top media outlets in one memorable setting. With more than 100 magazines, newspapers, television stations, radio stations and websites representing the health, travel and mainstream media, sponsors interact with key storytellers of the spa industry.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0116663
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0140000
IRS990/ProgSrvcAccomActy3Grp/Desc0Education and resources - We seek to ensure that spa professionals are equipped with the educational resources and tools they need to improve business practices and reduce the stressors involved with managing organizations. Courses are offered to industry professionals and individual students as distance learning through the American Hotel & Lodging Educational Institute. Courses may be purchased through the Educational Institute and passing exams will receive a certificate of completion. Revenue is primarily comprised of membership dues.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01246733
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0915790
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt048800
IRS990/PYOtherExpensesAmt03670330
IRS990/PYOtherRevenueAmt080734
IRS990/PYProgramServiceRevenueAmt03625972
IRS990/PYRevenuesLessExpensesAmt085176
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03670330
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03755506
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-101106
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02606076
IRS990/RoyaltiesRevenueGrp/ExclusionAmt032127
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt032127
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0418178
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt117550
IRS990ScheduleD/OtherSecuritiesGrp/Desc0iShares S&P 500 index / US
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Cash and cash equivalents held by broker
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by ISPA and recognize a tax liability if ISPA has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by ISPA, and has concluded that as of June 30, 2017 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. ISPA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0435728
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The International SPA Association pays Associations International, LLC (AI) the management fee listed in Part VII, Section B, #1 of this 990 to perform an agreed upon list of services. AI performs management duties of ISPA, including financial management, leadership, fundraising, marketing, and other management services. It is Associations International, LLC's responsibility to hire employees and determine compensation. ISPA is not privy to this employee compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association has members, primary and associate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The primary and secondary members are allowed one vote each in annual slate approval for the governing board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed and approved by the Executive Director and AI. A copy of the Form 990 is provided to the Executive Committee prior to filing and is provided to the board subsequent to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy is stated in the board leadership guide which is reviewed by the board each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The management company (AI), in contract with the Association, has the full power, authority and responsibility to employ, train, supervise, evaluate, and discharge staff. All wages, compensation, and benefits provided to staff are determined by AI and are based on qualifications and job performance assessed annually. AI monitors American Society of Association Executives industry medians for trade association compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Forms 990 and 1023 are available upon request. Form 990 is available on Guidestar.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Association makes its governing documents, conflict of interest policy and financial statements available upon request and at the discretion of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0International SPA Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0International SPA Association Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0611341364
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Serve the educational and research needs of the spa industry
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02365 Harrodsburg Road Suite A325
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lexington
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040504
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,419,643
Liabilities
$1,748,546
Net assets
$1,671,097
Revenue
$3,744,520
Expenses
$3,845,626
Net income
-$101,106
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$2.23$1.35$3.73$3.44$0.29
2023Detailed filing. Detailed filing data is available for this year.$2.19$1.18$1.01$3.56$3.35$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.78$1.05$0.74$3.13$2.90$0.24
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.90$0.63$0.30$0.68$0.38
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.44$1.52$3.50$3.55$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.72$2.17$1.54$3.82$3.85$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.91$2.37$1.54$4.04$3.92$0.12
2017Detailed filing. Detailed filing data is available for this year.$3.42$1.75$1.67$3.74$3.85$0.10
2016Detailed filing. Detailed filing data is available for this year.$4.71$3.01$1.71$3.76$3.67$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.46$2.85$1.61$3.63$3.55$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.34$2.79$1.54$3.54$3.48$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$2.61$1.36$3.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$2.11$1.61$3.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$2.22$1.74$3.43