Liabilities / Assets
27th percentile
Tied with the lowest-debt nonprofits in its peer group.
Wireless Infrastructure Association Foundation
990 • Fiscal year 2019 • EIN 54-1551099
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
28th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 304.3% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Up$737,739
Up $212,715 (+41%) from 2018
Net Assets
Up$737,739
Up $298,204 (+68%) from 2018
Liabilities
Down$0
Down $85,489 (-100%) from 2018
Revenue And Expenses
Revenue
Down$304,867
Down $47,258 (-13%) from 2018
Expenses
Down$22,345
Down $312,750 (-93%) from 2018
Net Income
Up$282,522
Up $265,492 (+1559%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 12, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $488,707
Mission and Program Overview
Mission
Encourage and promote education and research for the advancement of the wireless communications industry.
(see schedule o)the wireless infrastructure association foundation encourages and promotes education and research for the advancement of the wireless communications industry.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $325,116 | $349,445 | ▲ $24,329 |
| Cash and Non-Interest-Bearing Accounts | $164,580 | $123,448 | ▼ $41,132 |
| Accounts Receivable | $26,000 | - | - |
| Prepaid Expenses and Deferred Charges | $7,539 | $8,165 | ▲ $626 |
| Total Assets | $525,024 | $737,739 | ▲ $212,715 |
| Other Assets Total | $1,789 | $256,681 | ▲ $254,892 |
| Liabilities | |||
| Other Liabilities | $75,914 | $0 | ▼ $75,914 |
| Accounts Payable and Accrued Expenses | $9,575 | - | - |
| Total Liabilities | $85,489 | $0 | ▼ $85,489 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $439,535 | $737,739 | ▲ $298,204 |
| Total Net Assets Fund Balance | $439,535 | $737,739 | ▲ $298,204 |
| Total Liabilities and Net Assets / Fund Balance | $525,024 | $737,739 | ▲ $212,715 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $254,816 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jonathan Adelstein | Director/president of Wia |
| Alex Gellman | Director |
| David Weisman | Director |
| Jay a Brown | Director |
| Jeffrey Stoops | Director |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Ccdc Hotel LLC - Conrad Washington Dc | Foundation Hall Of Fame Event Space And | 950 NEW YORK AVENUE NW, Washington, DC 20001 | $116,943 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $441,592
- Program Service Revenue
- $0
- Investment Income
- $10,195
- Other Revenue
- $-146,920
- All Other Contributions
- $64,002
- Change in Net Assets
- $282,522
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $486,362
- Revenue Not Reported on Financial Statements
- $-181,495
- Revenue Not Reported on Form 990
- $15,682
- Other Revenue Adjustments
- $-183,840
- Total Revenue per Audited Statements
- $502,044
- Total Revenue per Form 990
- $304,867
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $22,345 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | $14,875 | - | $14,875 |
| Travel | - | $3,028 | - | $3,028 |
| Fees for Service Investment Mgmnt Fees | - | $2,345 | - | $2,345 |
| Fees for Services Accounting | - | $2,000 | - | $2,000 |
| Other Expenses | - | $97 | - | $97 |
| Total Functional Expenses | $0 | $22,345 | $0 | $22,345 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $203,840 |
| Expenses Not Reported on Form 990 | $183,840 |
| Total Expenses per Form 990 | $22,345 |
| Expenses per Audited Statements | $20,000 |
| Expenses Not Reported on Financial Statements | $2,345 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $183,840 |
| Fundraising Gross Income | $36,920 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Dinner | $414,510 | $36,920 | $71,545 | $-34,625 |
| Total Events | $414,510 | $36,920 | $183,840 | $-146,920 |
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
- 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
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 8B
“There is no committee with authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The treasurer from the wia board approves the draft 990 for the foundation prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Conflict interest policy: review of policy each new responsible person shall be required to review a copy of this policy and to acknowledge in writing that he or she has reviewed and agreed to it. Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that he or she believes could contribute to a conflict of interest arising. Such relationships, positions, or circumstances might include service as a director of or consultant to a not-for-profit organization, or ownership of a business that might provide goods or services to pcia. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the chair and president, except to the extent additional disclosure is necessary in connection with the implementation of this policy. This policy shall be reviewed annually by each member of the board of directors. Any changes to the policy shall be communicated immediately to all responsible persons. Procedures. Before board or committee action on a contract or transaction involving a conflict of interest, a director having a conflict of interest and who is participating in the meeting shall disclose all facts material to the conflict of interest. Such disclosure shall be reflected in the minutes of the meeting. A director who plans not to attend a meeting at which he or she has reason to believe that the board or committee will act on a matter in which the person has a conflict of interest shall disclose to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. A person who has a conflict of interest shall not participate in or be permitted to hear the board's discussion of the matter except to disclose material facts and to respond to questions. Such person shall not attempt to exert his or her personal influence with respect to the matter, either at or outside the meeting. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the chair who shall determine whether there exists a conflict of interest that is subject to this policy.”
Form 990, Part VI, Section C, Line 19
“Documents are made available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Wireless Infrastructure Association
- EIN
- 54-1551099
- Phone
- 8007590300
- Address
- 2111 WILSON BLVD NO 210, ARLINGTON, VA 22201
Signing Officer
- Name
- Jonathan S Adelstein
- Title
- President/CEO
- Phone
- 8007590300
- Signed
- 2020-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jonathan S Adelstein
- Formed
- 1990
- Legal Domicile
- Va
- Voting Board Members
- 5
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Rsm US Llp
- Address
- 9801 WASHINGTONIAN BLVD STE 500, GAITHERSBURG, MD 20878
- Preparer
- William E Turco CPA
- Phone
- 3012963600
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Professional fees/consulting: program service expenses 0. Management and general expenses 14,875. Fundraising expenses 0. Total expenses 14,875.”
Financial Statement Notes
PART X, LINE 2:
“Wia is exempt from income taxes under section 501(c)(6) of the internal revenue code (the code). Income from non-exempt functions, including advertising and employee transportation benefits, is subject to income taxes to the extent that revenue exceeds related costs. Unrelated business income tax for the years ended december 31, 2019 and 2018, was $9,719 and $32,956 respectively. Wia made estimated quarterly tax payments during 2019; accordingly, no provision has been made for income taxes in the accompanying consolidated financial statements. Wia foundation is exempt from federal income tax under the provisions of section 501(c)(3) of the code. In addition, wia foundation qualifies for the charitable contributions deduction and has been classified as an organization that is not a private foundation. There was no taxable income for the years ended december 31, 2019 and 2018; accordingly, no provision has been made for income taxes in the accompanying consolidated financial statements. Wia pac is exempt under section 527 of the code from paying income taxes except on net income from any activity that is not within the exempt function of influencing the selection, nomination or election of individuals to public office. There was no income tax expense for the years ended december 31, 2019 and 2018. Management evaluated the organization's tax positions and concluded that the organization has taken no uncertain tax positions that require adjustment to the consolidated financial statements. The organization files income tax returns in the u.s. Federal jurisdiction. Generally, the organization is no longer subject to u.s. Federal, state or local income tax examinations by tax authorities for years before 2016.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Fundraising event expenses reported on part viii, ln 8b -183,840.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Fundraising event expenses reported on part viii, ln 8b 183,840.”
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| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 441592 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 480559 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90691 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2559 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19196 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1034597 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 10195 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 9526 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10199 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9689 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9870 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 49479 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.47850 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.46280 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 518704 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 515893 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 441592 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 480559 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90691 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2559 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 19196 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1034597 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1084076 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 183840 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 2345 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 20000 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 2345 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 2345 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 15682 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1865 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 254816 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ACCRUED INTEREST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | INTER-ORGANIZATION RECEIVABLE |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 183840 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -183840 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 15682 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -181495 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 486362 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | WIA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE CODE). INCOME FROM NON-EXEMPT FUNCTIONS, INCLUDING ADVERTISING AND EMPLOYEE TRANSPORTATION BENEFITS, IS SUBJECT TO INCOME TAXES TO THE EXTENT THAT REVENUE EXCEEDS RELATED COSTS. UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, WAS $9,719 AND $32,956 RESPECTIVELY. WIA MADE ESTIMATED QUARTERLY TAX PAYMENTS DURING 2019; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WIA FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE CODE. IN ADDITION, WIA FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THERE WAS NO TAXABLE INCOME FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WIA PAC IS EXEMPT UNDER SECTION 527 OF THE CODE FROM PAYING INCOME TAXES EXCEPT ON NET INCOME FROM ANY ACTIVITY THAT IS NOT WITHIN THE EXEMPT FUNCTION OF INFLUENCING THE SELECTION, NOMINATION OR ELECTION OF INDIVIDUALS TO PUBLIC OFFICE. THERE WAS NO INCOME TAX EXPENSE FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LN 8B -183,840. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII, LN 8B 183,840. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 256681 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 22345 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 304867 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 502044 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 203840 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 377590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 377590 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 183840 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 508 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 508 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | DINNER |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 110870 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 110870 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 414510 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 414510 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 36920 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 36920 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -146920 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 917 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 917 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 71545 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 71545 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 288750 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 538492 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 65542 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 35677 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 1161 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JONATHAN ADELSTEIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR/PRESIDENT OF WIA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 929622 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | WIAF DOES NOT COMPENSATE ANY DIRECTORS. ALL DIRECTORS SERVE ON THE ORGANIZATION'S BOARD WITHOUT COMPENSATION. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990, AND SCHEDULE J, PAGE 2, PART II, IS PAID BY A RELATED ORGANIZATION OF THE WIAF, THE WIRELESS INFRASTRUCTURE ASSOCIATION. THE COMPENSATION DETERMINATION METHODOLOGY OF THE WIRELESS INFRASTRUCTURE ASSOCIATION IS AS FOLLOWS: BOARD HAS WRITTEN EMPLOYMENT CONTRACT FOR THE PRESIDENT/CEO. SALARY IS REVIEWED ANNUALLY AND COMPARED TO INDUSTRY AVERAGES. THE SALARY DELIBERATIONS ARE CONTEMPORANEOUSLY DOCUMENTED. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS ESTABLISHED A DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) FOR THE PRIMARY BENEFIT OF THE WIA PRESIDENT EFFECTIVE OCTOBER 1, 2015. THE PLAN FULLY VESTED IN SEPTEMBER 30, 2018 AND A NEW PLAN WAS ENTERED INTO WITH FULL VESTING ON SEPTEMBER 30, 2021. WIA ACCRUED $10,417 IN 2018 FOR THE PLAN THAT BEGAN IN OCTOBER 1, 2018 AND ACCRUED ANOTHER 57,292 IN 2019. NOTE ALL ACCRUALS WERE MADE IN WIA'S FINANCIALS, NOT WIAF'S FINANCIALS |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 4B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TREASURER FROM THE WIA BOARD APPROVES THE DRAFT 990 FOR THE FOUNDATION PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CONFLICT INTEREST POLICY: REVIEW OF POLICY EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS REVIEWED AND AGREED TO IT. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO PCIA. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR AND PRESIDENT, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. PROCEDURES. BEFORE BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR HAVING A CONFLICT OF INTEREST AND WHO IS PARTICIPATING IN THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A DIRECTOR WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHAIR WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROFESSIONAL FEES/CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,875. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,875. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | WIRELESS INFRASTRUCTURE ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WIRELESS INFRASTRUCTURE ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | WIRELESS INFRASTRUCTURE ASSOCIATION PAC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 541739521 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 463630782 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 527 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TRADE ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | POLITICAL ACTIVITIES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2111 WILSON BOULEVARD STE 210 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 2111 WILSON BOULEVARD STE 210 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ARLINGTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | ARLINGTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 22201 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 22201 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 254816 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WIRELESS INFRASTRUCTURE ASSOCIATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | D |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | VA |
| 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 | 525024 |
| IRS990/TotalAssetsEOYAmt | 0 | 737739 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 525024 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 737739 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 441592 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22345 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 22345 |
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
- $737,739
- Liabilities
- $0
- Net assets
- $737,739
- Revenue
- $304,867
- Expenses
- $22,345
- Net income
- $282,522