Civic Intelligence

International Spa Association Foundation Ltd.

990 • Fiscal year 2017 • EIN 61-1341364

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

Organization Profileexperienceispa.com/about/ispa-foundation
2365 Harrodsburg Road 325Lexington, KY 40504

(859) 226-4326

Siviq Scores

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

Liabilities / Assets

91st percentile

0.61x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.82x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

7th percentile

-61%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$180,396

Down $91,380 (-34%) from 2016

Net Assets

Down

$69,948

Down $82,288 (-54%) from 2016

Liabilities

Down

$110,448

Down $9,092 (-7.6%) from 2016

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin7th percentile

Revenue

Up

$134,263

Up $20,567 (+18%) from 2016

Expenses

Up

$216,551

Up $43,902 (+25%) from 2016

Net Income

Down

-$82,288

Down $23,335 (-40%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$300K$200K$100K$0-$100KAssets 2011: $228,586Liabilities 2011: $5,385Net Assets 2011: $223,2012011Assets 2012: $231,302Liabilities 2012: $21,438Net Assets 2012: $209,8642012Assets 2013: $277,506Liabilities 2013: $46,500Net Assets 2013: $231,0062013Assets 2014: $294,052Liabilities 2014: $61,500Net Assets 2014: $232,5522014Assets 2015: $258,320Liabilities 2015: $47,131Net Assets 2015: $211,1892015Assets 2016: $271,776Liabilities 2016: $119,540Net Assets 2016: $152,2362016Assets 2017: $180,396Liabilities 2017: $110,448Net Assets 2017: $69,9482017Assets 2018: $66,314Liabilities 2018: $55,750Net Assets 2018: $10,5642018Assets 2019: $87,248Liabilities 2019: $47,004Net Assets 2019: $40,2442019Assets 2020: $64,791Liabilities 2020: $50,450Net Assets 2020: $14,3412020Assets 2021: $81,257Liabilities 2021: $49,500Net Assets 2021: $31,7572021Assets 2022: $59,102Liabilities 2022: $65,505Net Assets 2022: -$6,4032022Assets 2024: $154,074Liabilities 2024: $570Net Assets 2024: $153,5042024

Highlighted filing

2017

Assets$180,396
Liabilities$110,448
Net Assets$69,948
Open 2017 Filing

Operations Trend

Revenue Growth71st percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $139,5282011Expenses 2012: $137,5772012Expenses 2013: $124,8222013Revenue 2014: $137,323Expenses 2014: $135,777Net Income 2014: $1,5462014Revenue 2015: $130,933Expenses 2015: $152,296Net Income 2015: -$21,3632015Revenue 2016: $113,696Expenses 2016: $172,649Net Income 2016: -$58,9532016Revenue 2017: $134,263Expenses 2017: $216,551Net Income 2017: -$82,2882017Revenue 2018: $117,605Expenses 2018: $176,989Net Income 2018: -$59,3842018Revenue 2019: $158,369Expenses 2019: $128,689Net Income 2019: $29,6802019Revenue 2020: $87,520Expenses 2020: $113,423Net Income 2020: -$25,9032020Revenue 2021: $93,862Expenses 2021: $76,446Net Income 2021: $17,4162021Revenue 2022: $121,329Expenses 2022: $120,188Net Income 2022: $1,1412022Revenue 2024: $176,637Expenses 2024: $107,048Net Income 2024: $69,5892024

Highlighted filing

2017

Revenue$134,263
Expenses$216,551
Net Income-$82,288
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
$355,698
Mission and Program Overview

Mission

To serve the educational and research needs of the spa industry.

Improve and enhance the value of the spa experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$96,451$94,282▼ $2,169
Savings and Temporary Cash Investments$164,266$74,735▼ $89,531
Accounts Receivable$2,055$10,000▲ $7,945
Prepaid Expenses and Deferred Charges$9,004$1,379▼ $7,625
Total Assets$271,776$180,396▼ $91,380
Liabilities
Other Liabilities$119,540$60,698▼ $58,842
Accounts Payable and Accrued Expenses-$49,750-
Total Liabilities$119,540$110,448▼ $9,092
Net Assets / Fund Balance
Temporarily Rstr Net Assets$164,518$74,735▼ $89,783
Unrestricted Net Assets$-12,282$-4,787▲ $7,495
Total Net Assets Fund Balance$152,236$69,948▼ $82,288
Total Liabilities and Net Assets / Fund Balance$271,776$180,396▼ $91,380
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Frank PitsikalisChair and Board Member
Lynne Walker McNeesPresident
Sharilyn AbbajayVice Chair and Board Member
Michael TompkinsBoard Member
Todd ShawBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$163,908
Program Service Revenue
$0
Investment Income
$147
Other Revenue
$-29,792
All Other Contributions
$40,345
Change in Net Assets
$-82,288

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table59$108,843
Clothing and Household Goods-$48,698
Other Non Cash Contri Table22$26,076
Collectibles8$7,400
Books and Publications-$626
Total Noncash Contributions89$191,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,717
Grants and Similar Amounts Paid$69,834
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$116,801--$116,801
Grants to Domestic Individuals$69,834--$69,834
Other Expenses$22,598$2,030-$2,030
Fees for Services Accounting-$1,800-$1,800
Fees for Services Legal-$118-$118
Office Expenses-$68-$68
Total Functional Expenses$209,233$7,318$0$216,551
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$221,435
Fundraising Gross Income$191,643
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent auction$315,206$191,643$29,792$161,851
Total Events$315,206$191,643$221,435$-29,792
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to related party$60,698
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 (the parent organization) pays Associations International, LLC (AI) management fees 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 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 Foundation 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 Foundation
EIN
61-1341364
Phone
8592264326
Address
2365 Harrodsburg Road 325, 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
1999
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
16

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 IX, line 11G

“Industry study: Program service expenses 100,783. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,783. Consumer research: Program service expenses 16,018. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,018.”

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 448 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/Desc0Reseach expense - The ISPA Foundation works to extend and promote a healing touch to communities around the world using new and innovative methods. By supporting and funding forward-thinking individuals and organizations, the foundation establishes new initiatives that will enhance health and wellness.
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IRS990/MissionDesc0The purpose of the ISPA Foundation is:To promote the public welfare through the advancement of physical fitness, medical and wellness care, and professional spa services;To encourage, provide for, and engage in professional study and research related to lifestyle and health enhancement from physical fitness, dietary practices, spa services, and educational programs and scholarship programs;To improve the quality and increase the availability of professional spa services, medical and wellness care, conventional and complementary therapies and treatments, and related educational programs.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Research grant - Made possible through a donation from Dr. Howard Murad, the Foundation is hoping to discover solutions to the constant stresses of today's hurried world. Widely acknowledged as one of the country's foremost visionaries in the field of total mind, body and spiritual wellness, Dr. Murad is also an innovator in research concerning the effects of cultural stress - a term used by him to describe the cumulative physical and mental effects resulting from the seemingly minor stress points in everyday life. By funding research into this relatively new area, we believe the negative effects of stress can be minimized to help us all live healthier, balanced lives.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Ruth Stricker's Wise Voices are educational sessions geared toward generating inspiration and motivation for attendees through life lessons and experiences of the speakers. Held as a pre-conference workshop, Wise Voices brings together spa leaders to learn and grow through the inspirational life stories of notable figures in the areas of health, wellness and arts.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Scholarships - Central to our investment in the future is the ISPA Foundation Mary Tabacchi Scholarship. With the help of the ISPA Foundation, through a wealth of donations, students interested in pursuing a career in spa management will be able to achieve their dreams. It is the ISPA Foundation's hope that students touched by these scholarships will not only provide comfort and care to people who need it but serve as inspirations to others to join the spa profession.The scholarship was created in 2006 and named in honor of Mary Tabacchi PhD, RD, Professor, Services Marketing and Operations Management at the Cornell School of Hotel Administration.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0490
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0602
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02071
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02400
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94970
IRS990ScheduleA/PublicSupportPY170Pct00.87570
IRS990ScheduleA/PublicSupportTotal170Amt0930691
IRS990ScheduleA/SubstantialContributorsTotAmt047203
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0355551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0144493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0166747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0154204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0156899
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0977894
IRS990ScheduleA/TotalSupportAmt0979965
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060698
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to related party
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/TotalLiabilityAmt060698
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0123563
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0123563
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0221435
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Silent auction
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0315206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0315206
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0191643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0191643
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-29792
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0191643
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0191643
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029792
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029792
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Mary Tabacchi Scholarship
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt02834
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Scholarships for education and reimbursement of travel expenses
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The scholarship funds are overseen by the board. There is an application process where recipients are chosen by a scholarship committee once the application period is closed. The recommended scholarship recipients are approved by the board and funds are distributed once requiresments are met. Funds are paid directly to educational institutions or to the recipients upon approval of reimbursement forms.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt0626
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt048698
IRS990ScheduleM/CollectiblesGrp/ContributionCnt08
IRS990ScheduleM/CollectiblesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CollectiblesGrp/NoncashContributionsRptF990Amt07400
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt059
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt122
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Vacations and events
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Equipment and other
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0108843
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt126076
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The International SPA Association (the parent organization) pays Associations International, LLC (AI) management fees 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 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/ExplanationTxt2The conflict of interest policy is stated in the board leadership guide which is reviewed by the board each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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/ExplanationTxt4Forms 990 and 1023 are available upon request. Form 990 is available on Guidestar.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Foundation makes its governing documents, conflict of interest policy and financial statements available upon request and at the discretion of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Industry study: Program service expenses 100,783. Management and general expenses 0. Fundraising expenses 0. Total expenses 100,783. Consumer research: Program service expenses 16,018. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The 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 B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0International SPA Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521733203
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Advance the spa industry
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
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt060698
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Due to ISPA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0164518
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt074735
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0271776
IRS990/TotalAssetsEOYAmt0180396
IRS990/TotalAssetsGrp/BOYAmt0271776
IRS990/TotalAssetsGrp/EOYAmt0180396
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0163908
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209233
IRS990/TotalFunctionalExpensesGrp/TotalAmt0216551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119540
IRS990/TotalLiabilitiesEOYAmt0110448
IRS990/TotalLiabilitiesGrp/BOYAmt0119540
IRS990/TotalLiabilitiesGrp/EOYAmt0110448
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0152236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069948
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt012834
IRS990/TotalOtherProgSrvcGrantAmt012834
IRS990/TotalProgramServiceExpensesAmt0209233
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-29645
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0134263
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0271776
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0180396
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$180,396
Liabilities
$110,448
Net assets
$69,948
Revenue
$134,263
Expenses
$216,551
Net income
-$82,288
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.01$1.54$1.77$1.07$0.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.66$0.06$1.21$1.20$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.50$0.32$0.94$0.76$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.50$0.14$0.88$1.13$0.26
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.47$0.40$1.58$1.29$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.56$0.11$1.18$1.77$0.59
2017Detailed filing. Detailed filing data is available for this year.$1.80$1.10$0.70$1.34$2.17$0.82
2016Detailed filing. Detailed filing data is available for this year.$2.72$1.20$1.52$1.14$1.73$0.59
2015Detailed filing. Detailed filing data is available for this year.$2.58$0.47$2.11$1.31$1.52$0.21
2014Detailed filing. Detailed filing data is available for this year.$2.94$0.62$2.33$1.37$1.36$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.47$2.31$1.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.21$2.10$1.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.05$2.23$1.40