Civic Intelligence

Halloween Industry Association

990 • Fiscal year 2019 • EIN 65-1259112

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 13, 2020

1120 Route 73 No 200Mount Laurel, NJ 08054

(856) 439-0500

Siviq Scores

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

Liabilities / Assets

20th percentile

0.01x

Higher debt load relative to assets than 20% of similar nonprofits.

2019 filings • NTEE S • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.05x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • NTEE S • $1M-$5M nonprofits • Source year 2019

Net Margin

84th percentile

34%

Higher net margin than 84% of similar nonprofits.

2019 filings • NTEE S • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

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

2019 filings • NTEE S • $1M-$5M nonprofits • Source year 2019

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

2019 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-7.0%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,521,365

Up $232,954 (+10%) from 2018

Net Assets

Up

$2,486,494

Up $240,219 (+11%) from 2018

Liabilities

Down

$34,871

Down $7,265 (-17%) from 2018

Revenue

Down

$712,393

Down $54,000 (-7.0%) from 2018

Expenses

Up

$472,174

Up $71,629 (+18%) from 2018

Net Income

Down

$240,219

Down $125,629 (-34%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $292,204Liabilities 2011: $12,834Net Assets 2011: $279,3702011Assets 2012: $411,503Liabilities 2012: $11,714Net Assets 2012: $399,7892012Assets 2013: $540,468Liabilities 2013: $8,982Net Assets 2013: $531,4862013Assets 2014: $806,621Liabilities 2014: $235,638Net Assets 2014: $570,9832014Assets 2015: $589,205Liabilities 2015: $12,292Net Assets 2015: $576,9132015Assets 2016: $1,218,120Liabilities 2016: $1,612Net Assets 2016: $1,216,5082016Assets 2017: $1,687,914Liabilities 2017: $8,534Net Assets 2017: $1,679,3802017Assets 2018: $2,288,411Liabilities 2018: $42,136Net Assets 2018: $2,246,2752018Assets 2019: $2,521,365Liabilities 2019: $34,871Net Assets 2019: $2,486,4942019Assets 2020: $2,058,809Liabilities 2020: $43,602Net Assets 2020: $2,015,2072020Assets 2021: $1,665,224Liabilities 2021: $19,387Net Assets 2021: $1,645,8372021Assets 2022: $1,770,157Liabilities 2022: $11,023Net Assets 2022: $1,759,1342022Assets 2023: $1,711,951Liabilities 2023: $8,529Net Assets 2023: $1,703,4222023Assets 2024: $2,017,779Liabilities 2024: $9,159Net Assets 2024: $2,008,6202024

Highlighted filing

2019

Assets$2,521,365
Liabilities$34,871
Net Assets$2,486,494

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $371,277Expenses 2011: $280,056Net Income 2011: $91,2212011Revenue 2012: $336,174Expenses 2012: $215,054Net Income 2012: $121,1202012Revenue 2013: $299,575Expenses 2013: $167,878Net Income 2013: $131,6972013Revenue 2014: $296,553Expenses 2014: $257,056Net Income 2014: $39,4972014Revenue 2015: $221,106Expenses 2015: $215,176Net Income 2015: $5,9302015Revenue 2016: $863,472Expenses 2016: $223,877Net Income 2016: $639,5952016Revenue 2017: $720,127Expenses 2017: $257,255Net Income 2017: $462,8722017Revenue 2018: $766,393Expenses 2018: $400,545Net Income 2018: $365,8482018Revenue 2019: $712,393Expenses 2019: $472,174Net Income 2019: $240,2192019Revenue 2020: $584,585Expenses 2020: $1,055,872Net Income 2020: -$471,2872020Revenue 2021: $102,457Expenses 2021: $361,403Net Income 2021: -$258,9462021Revenue 2022: $86,275Expenses 2022: $322,658Net Income 2022: -$236,3832022Revenue 2023: $90,275Expenses 2023: $285,838Net Income 2023: -$195,5632023Revenue 2024: $118,502Expenses 2024: $291,220Net Income 2024: -$172,7182024

Highlighted filing

2019

Revenue$712,393
Expenses$472,174
Net Income$240,219
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 13, 2020
Return Version
2019v5.1
Gross Receipts
$712,393
Mission and Program Overview

Mission

To promote and improve the conditions of the halloween industry

To promote and grow the safe celebration of halloween and costumed events in north america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,575,404$1,824,358▲ $248,954
Investments Program Related$708,163$694,859▼ $13,304
Accounts Receivable$4,067--
Prepaid Expenses and Deferred Charges$777$2,148▲ $1,371
Total Assets$2,288,411$2,521,365▲ $232,954
Liabilities
Accounts Payable and Accrued Expenses$27,675$24,871▼ $2,804
Deferred Revenue$14,461$10,000▼ $4,461
Total Liabilities$42,136$34,871▼ $7,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,246,275$2,486,494▲ $240,219
Total Net Assets Fund Balance$2,246,275$2,486,494▲ $240,219
Total Liabilities and Net Assets / Fund Balance$2,288,411$2,521,365▲ $232,954

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$694,859--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin JohnsonChairman
Howard BeigeVice-chairman
Gregor LawsonDirector
Jon SteinDirector
Tarah HefterDirector
Alan GellerSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Headquarters INCManagement Co Svcs1120 ROUTE 73 SUITE 200, Mt Laurel, NJ 08054$183,867
Aneisha McmillanConsulting Svcs849 CASTLEBERRY CT, Vass, NC 28394-8306$104,379
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$712,393
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$240,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$712,393
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$712,393
Total Revenue per Form 990
$712,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,174
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
Advertising$190,036$194-$190,230
Fees for Services Management$84,007$56,004-$140,011
Conferences and Meetings$65,864$7,652-$73,516
Fees for Services Legal-$28,703-$28,703
Travel$19,825$173-$19,998
Fees for Services Other-$11,085-$11,085
Information Technology$2,546$176-$2,722
Office Expenses-$2,636-$2,636
Insurance-$1,683-$1,683
Other Expenses-$1,590-$1,590
Total Functional Expenses$362,278$109,896$0$472,174

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$472,174
Total Expenses per Audited Statements$472,174
Total Expenses per Form 990$472,174
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization received various management services including those related to administration, meetings, accounting and website services from association headquarters, inc.

Form 990, Part VI, Section A, Line 6

The organization has one class of voting members.

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

The members elect the board of directors.

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

A copy of the final form 990 is provided to all members of the governing body prior to its filing with the irs.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Halloween Industry Association
EIN
65-1259112
Phone
8564390500
Address
1120 ROUTE 73 NO 200, MOUNT LAUREL, NJ 08054

Signing Officer

Name
Alan Geller
Title
Treasurer
Phone
8564390500
Signed
2020-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Geller
Formed
2005
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
10

Preparer

Firm
Bbd Llp
Address
1835 MARKET STREET 3RD FLOOR, PHILADELPHIA, PA 19103
Preparer
Alicia N Kiefer
Phone
2155677770
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Gaap requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. Gaap prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. The association believes that it had no uncertain tax positions as defined in gaap.

Raw XML Appendix388 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/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECEIVED VARIOUS MANAGEMENT SERVICES INCLUDING THOSE RELATED TO ADMINISTRATION, MEETINGS, ACCOUNTING AND WEBSITE SERVICES FROM ASSOCIATION HEADQUARTERS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FINAL FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0HALLOWEEN INDUSTRY ASSOCIATION
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd01
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0472299627
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.55000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0OPERATE AND MANAGE TRADE SHOW
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0THE HALLOWEEN AND PARTY SHOW LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt01127695
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfTotalIncomeAmt01431833
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01690 ROBERTS BLVD NW STE 111
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0KENNESAW
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd030144
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02288411
IRS990/TotalAssetsEOYAmt02521365
IRS990/TotalAssetsGrp/BOYAmt02288411
IRS990/TotalAssetsGrp/EOYAmt02521365
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109896
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0362278
IRS990/TotalFunctionalExpensesGrp/TotalAmt0472174
IRS990/TotalGrossUBIAmt05525
IRS990/TotalLiabilitiesBOYAmt042136
IRS990/TotalLiabilitiesEOYAmt034871
IRS990/TotalLiabilitiesGrp/BOYAmt042136
IRS990/TotalLiabilitiesGrp/EOYAmt034871
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02246275
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02486494
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0362278
IRS990/TotalProgramServiceRevenueAmt0712393
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0706868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0712393
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05525
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02288411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02521365
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/ManagementAndGeneralAmt0173
IRS990/TravelGrp/ProgramServicesAmt019825
IRS990/TravelGrp/TotalAmt019998
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01120 ROUTE 73 NO 200
IRS990/USAddress/CityNm0MOUNT LAUREL
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008054
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HIAONLINE.ORG
IRS990/WhistleblowerPolicyInd00
IRS990/WrittenPolicyOrProcedureInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALAN GELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08564390500
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HALLOWEEN INDUSTRY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HALL
ReturnHeader/Filer/EIN0651259112
ReturnHeader/Filer/PhoneNum08564390500
ReturnHeader/Filer/USAddress/AddressLine1Txt01120 ROUTE 73 NO 200
ReturnHeader/Filer/USAddress/CityNm0MOUNT LAUREL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008054
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BD9A5248FD892EED72309E8CBFD61EFE5C549072
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02024A3B14602D7920249EF88931123AFE691CD00
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.245.86.172
ReturnHeader/FilingSecurityInformation/IPDt02020-10-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:53:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232896692
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BBD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01835 MARKET STREET 3RD FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHILADELPHIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019103
ReturnHeader/PreparerPersonGrp/PhoneNum02155677770
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA N KIEFER
ReturnHeader/ReturnTs02020-10-13T15:54:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.01$2.01$0.12$0.29$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.01$1.70$0.09$0.29$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.01$1.76$0.09$0.32$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.02$1.65$0.10$0.36$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.04$2.02$0.58$1.06$0.47
2019Detailed filing. Detailed filing data is available for this year.$2.52$0.03$2.49$0.71$0.47$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.04$2.25$0.77$0.40$0.37
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.01$1.68$0.72$0.26$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.86$0.22$0.64
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.01$0.58$0.22$0.22$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.24$0.57$0.30$0.26$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$0.30$0.17$0.13
2012Summary only. Only limited summary data is available for this year.$0.41$0.01$0.40$0.34$0.22$0.12
2011Summary only. Only limited summary data is available for this year.$0.29$0.01$0.28$0.37$0.28$0.09