Civic Intelligence

International Ice Cream Association

990 • Fiscal year 2015 • EIN 53-0088310

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

1250 H Street NW No 900Washington, DC 20005

(202) 737-4332

Siviq Scores

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

Liabilities / Assets

48th percentile

0.17x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.42x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

38th percentile

0.8%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Asset Growth

68th percentile

8.6%

Faster asset growth than 68% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-3.6%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,883,608

Up $228,681 (+8.6%) from 2014

Net Assets

Down

$2,379,266

Down $26,360 (-1.1%) from 2014

Liabilities

Up

$504,342

Up $255,041 (+102%) from 2014

Revenue

Down

$1,189,579

Down $45,048 (-3.6%) from 2014

Expenses

Down

$1,179,895

Down $255,784 (-18%) from 2014

Net Income

Up

$9,684

Up $210,736 (+105%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,867,613Liabilities 2011: $244,730Net Assets 2011: $2,622,8832011Assets 2012: $3,045,353Liabilities 2012: $565,167Net Assets 2012: $2,480,1862012Assets 2013: $2,557,868Liabilities 2013: $205,859Net Assets 2013: $2,352,0092013Assets 2014: $2,654,927Liabilities 2014: $249,301Net Assets 2014: $2,405,6262014Assets 2015: $2,883,608Liabilities 2015: $504,342Net Assets 2015: $2,379,2662015Assets 2016: $2,965,362Liabilities 2016: $472,871Net Assets 2016: $2,492,4912016Assets 2017: $2,977,782Liabilities 2017: $357,048Net Assets 2017: $2,620,7342017Assets 2018: $2,512,777Liabilities 2018: $3,460Net Assets 2018: $2,509,3172018

Highlighted filing

2015

Assets$2,883,608
Liabilities$504,342
Net Assets$2,379,266

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,288,804Expenses 2011: $1,172,915Net Income 2011: $115,8892011Revenue 2012: $1,321,647Expenses 2012: $1,541,297Net Income 2012: -$219,6502012Revenue 2013: $1,361,154Expenses 2013: $1,686,634Net Income 2013: -$325,4802013Revenue 2014: $1,234,627Expenses 2014: $1,435,679Net Income 2014: -$201,0522014Revenue 2015: $1,189,579Expenses 2015: $1,179,895Net Income 2015: $9,6842015Revenue 2016: $1,263,887Expenses 2016: $1,127,628Net Income 2016: $136,2592016Revenue 2017: $1,239,037Expenses 2017: $1,227,750Net Income 2017: $11,2872017Revenue 2018: $1,107,904Expenses 2018: $1,304,358Net Income 2018: -$196,4542018

Highlighted filing

2015

Revenue$1,189,579
Expenses$1,179,895
Net Income$9,684
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 16, 2016
Return Version
2014v6.0
Gross Receipts
$1,189,579
Mission and Program Overview

Mission

See schedule o for details.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$23,931$25,258▲ $1,327
Total Assets$2,654,927$2,883,608▲ $228,681
Other Assets Total$2,630,996$2,858,350▲ $227,354
Liabilities
Deferred Revenue$249,301$504,342▲ $255,041
Total Liabilities$249,301$504,342▲ $255,041
Net Assets / Fund Balance
Unrestricted Net Assets$2,405,626$2,379,266▼ $26,360
Total Net Assets Fund Balance$2,405,626$2,379,266▼ $26,360
Total Liabilities and Net Assets / Fund Balance$2,654,927$2,883,608▲ $228,681

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,858,350--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael WellsChair
Constance E TiptonPresident & CEO
Rachel KylloVice Chair
Dave CarlinSnr Vice President
Jerry SlominskiSnr Vice President
Neil MoranSnr Vice President
Betsy ErdelyiDirector
Bill ReillyDirector
Bob McculloughDirector
Carl EvansDirector
Chris OlsenDirector
Corinne ReedDirector
Curt JonesDirector
Dwight MooreDirector
Ed HinsonDirector
Ed MullinsDirector
Gary AggusDirector
Jeffrey StephensDirector
John CoxDirector
Kirk HeisselDirector
Larraine MillerDirector
Louis GallikerDirector
Luconda DagerDirector
Philippe CaradecDirector
Randall DeiDirector
Randall RichDirector
Shelley RothDirector
Steve SchmidDirector
Timothy HopkinsDirector
Brian PerryAdvisory Committee
Patty StroupAdvisory Committee
Paul KruseAdvisory Committee
Tracy BoyleAssistant Secretary/treasu
Richard DraperSecretary
Clayton HoughSnr Group VP
Alan ThomsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,145,607
Investment Income
$42,115
Other Revenue
$1,857
Change in Net Assets
$9,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,176,765
Revenue Not Reported on Financial Statements
$12,814
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,176,765
Total Revenue per Form 990
$1,189,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,179,895
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---$65,624
Fees for Services Lobbying---$61,320
Fees for Services Legal---$46,841
Travel---$36,898
Other Expenses---$20,218
Fees for Services Other---$17,023
Fees for Service Investment Mgmnt Fees---$12,814
Office Expenses---$12,000
Insurance---$7,980
Fees for Services Accounting---$7,607
All Other Expenses---$3,693
Total Functional Expenses$0$0$0$1,179,895

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,179,895
Expenses per Audited Statements$1,167,081
Total Expenses per Audited Statements$1,167,081
Expenses Not Reported on Financial Statements$12,814
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 ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$277,300
Total Nondeductible Lobbying and Political Cost$246,725
Political Expenditures$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

A. North american member - any person, partnership, corporation or other legal entity engaged in manufacturing, distributing, licensing, or marketing of ice cream and other frozen desserts in the united states, canada, or mexico is eligible for membership in the association as a north american member upon compliance with the requirements of these bylaws. Any such person, partnership, corporation or other legal entity which owns or controls branch ice cream manufacturing and distributing plants shall maintain a single membership for all such branch plants and shall constitute the "north american member" for voting purposes. B. Idfa member - any current member of the international dairy foods association (hereinafter referred to as "idfa") -- including idfa business partner, idfa gold business partner, idfa international member, or idfa affiliated association -- in a business related to the ice cream industry shall automatically and without further action be an idfa member of the international ice cream association.

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

Prior to the fall board of directors meeting, the president and chief executive officer shall appoint a nominating committee which shall prepare and present to the board the names of proposed directors to be elected at the meeting in accordance with the provisions of these bylaws.

Form 990, Part VI, Section B, Line 11

The 990 is reviewed by the international dairy foods association's compensation committee which includes the international ice cream association's chairman.

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

The conflict of interest policy is given out to the board at the annual board meeting in the fall. The director of board relations is responsible for ensuring that all board members complete the disclosure.

Form 990, Part VI, Section C, Line 19

Documents are available upon request at the cost of the association

Filing and Contact Details

Filer

Filer Name
International Ice Cream Association
EIN
53-0088310
Phone
2027374332
Address
1250 H STREET NW NO 900, WASHINGTON, DC 20005

Signing Officer

Name
Neil Moran
Title
Sr Vice Pres, Finance Admin
Phone
2027374332
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance E Tipton
Formed
1959
Legal Domicile
De
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Subrina Wood CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part I , Line 1 & Part III, Line 1

The purposes of the association are: (1) to encourage and promote the progress and development of the ice cream industry; (2) to work in the public interest by fostering programs and activities for maintaining the safety and constantly improving the quality of ice cream products; (3) to encourage and support research and studies for contributing to both the technological improvements in manufacturing techniques and the knowledge of human nutrition; (4) to disseminate educational and other material for creating better understanding of the ice cream industry and its products; (5) to represent the interests of the industry in its relations with government and the public; (6) to collect, interpret, and disseminate scientific, statistical, economic, and other information adjudged to be of value to the industry; (7) to assist the industry by preparing other information useful in the production, distribution, and sale of ice cream; and, (8) to provide a forum for the analysis and lawful discussion of issues that are of interest and concern to the industry.

Financial Statement Notes

PART X, LINE 2:

Iica adopted the authoritative guidance to accounting for uncertainty in income taxes included in accounting standards codification (asc) income taxes. These provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Iica performed an evaluation of uncertain tax positions for the years ended june 30, 2015 and 2014, and determined that there were no matters that would require recognition in the financial statements. As of june 30, 2015, the statute of limitations for the tax years 2013 through 2011 remains open with the u.s. Federal jurisdiction and the various states that iica files a return.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt31SNR GROUP VP
IRS990/Form990PartVIISectionAGrp/TitleTxt32SNR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33SNR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt34SNR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt35ASSISTANT SECRETARY/TREASU
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01959
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt030
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01189579
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt030
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt07980
IRS990/InvestmentIncomeGrp/ExclusionAmt042115
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt042115
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O FOR DETAILS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt02379266
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-36044
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt012000
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt02858350
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONSTITUENT DUES
IRS990/OtherExpensesGrp/Desc1CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS & PUBLICA
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IRS990/OtherExpensesGrp/TotalAmt135924
IRS990/OtherExpensesGrp/TotalAmt235726
IRS990/OtherExpensesGrp/TotalAmt320218
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc0REGISTRATION FEES
IRS990/OtherRevenueMiscGrp/Desc1MISC
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IRS990/PartialLiquidationInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025258
IRS990/PrincipalOfficerNm0CONSTANCE E TIPTON
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1DIR. & EXEC. COMMITTEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01135805
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01135805

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