Civic Intelligence

International Ice Cream Association

990 • Fiscal year 2016 • EIN 53-0088310

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

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

46th percentile

0.16x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.37x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

75th percentile

11%

Higher net margin than 75% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

47th percentile

2.8%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

6.2%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,965,362

Up $81,754 (+2.8%) from 2015

Net Assets

Up

$2,492,491

Up $113,225 (+4.8%) from 2015

Liabilities

Down

$472,871

Down $31,471 (-6.2%) from 2015

Revenue

Up

$1,263,887

Up $74,308 (+6.2%) from 2015

Expenses

Down

$1,127,628

Down $52,267 (-4.4%) from 2015

Net Income

Up

$136,259

Up $126,575 (+1307%) from 2015

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

2016

Assets$2,965,362
Liabilities$472,871
Net Assets$2,492,491

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

2016

Revenue$1,263,887
Expenses$1,127,628
Net Income$136,259
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,263,887
Mission and Program Overview

Mission

See schedule o for details.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$25,258$22,310▼ $2,948
Total Assets$2,883,608$2,965,362▲ $81,754
Other Assets Total$2,858,350$2,943,052▲ $84,702
Liabilities
Deferred Revenue$504,342$472,871▼ $31,471
Total Liabilities$504,342$472,871▼ $31,471
Net Assets / Fund Balance
Unrestricted Net Assets$2,379,266$2,492,491▲ $113,225
Total Net Assets Fund Balance$2,379,266$2,492,491▲ $113,225
Total Liabilities and Net Assets / Fund Balance$2,883,608$2,965,362▲ $81,754

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,943,052--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rachel KylloChair
Constance E TiptonPresident & CEO
Alan ThomsenVice Chair
Dave CarlinSnr Vice President
Neil MoranSnr Vice President
Betsy ErdelyiDirector
Bill ReillyDirector
Carl EvansDirector
Cary GroverDirector
Chris OlsenDirector
Corrinne Colombo ReedDirector
Curt JonesDirector
Dwight MooreDirector
Ed HinsonDirector
Ed MullinsDirector
John CoxDirector
Jon LaschenskiDirector
Ken JorgensenDirector
Kirk HeisselDirector
Larraine MillerDirector
Louis GallikerDirector
Luconda DagerDirector
Philippe CaradecDirector
Randall DeiDirector
Randall RichDirector
Shelley RothDirector
Steve SchmidDirector
Timothy HopkinsDirector
Vic MehrenDirector
Brian PerryAdvisory Committee
Michael WellsAdvisory Committee
Patty StroupAdvisory Committee
Paul KruseAdvisory Committee
Tracy BoyleAssistant Secretary/treasurer
Rich DraperSecretary
Clayton HoughSnr Group VP
Gary AggusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,194,000
Investment Income
$68,416
Other Revenue
$1,471
Change in Net Assets
$136,259

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,247,811
Revenue Not Reported on Financial Statements
$16,076
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,247,811
Total Revenue per Form 990
$1,263,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,127,628
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
Fees for Services Lobbying---$63,186
Conferences and Meetings---$48,864
Travel---$43,278
Fees for Services Legal---$36,533
Fees for Services Other---$20,219
Other Expenses---$19,123
Fees for Service Investment Mgmnt Fees---$16,076
Office Expenses---$12,129
Fees for Services Accounting---$8,663
Insurance---$7,772
All Other Expenses---$4,311
Total Functional Expenses$0$0$0$1,127,628

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,127,628
Expenses per Audited Statements$1,111,552
Total Expenses per Audited Statements$1,111,552
Expenses Not Reported on Financial Statements$16,076
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
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$136,436
Total Nondeductible Lobbying and Political Cost$87,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Constance E Tipton
Formed
1933
Legal Domicile
De
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
32

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, 2016 and 2015, and determined that there were no matters that would require recognition in the financial statements. As of june 30, 2016, the statute of limitations for the tax years 2014 through 2012 remains open with the u.s. Federal jurisdiction and the various states that iica files a return.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ADVISORY COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7ADVISORY COMMITTEE
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/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt33SNR GROUP VP
IRS990/Form990PartVIISectionAGrp/TitleTxt34SNR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt35SNR VICE PRESIDENT
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