Civic Intelligence

Piano Technicians Guild Incorporated

990 • Fiscal year 2022 • EIN 74-1209958

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

4444 Forest AveKansas City, KS 66106

(913) 432-9975

Siviq Scores

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

Liabilities / Assets

56th percentile

0.20x

Higher debt load relative to assets than 56% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

82nd percentile

0.53x

Higher debt load relative to revenue than 82% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

40th percentile

2.1%

Higher net margin than 40% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

50th percentile

$138,001

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

41st percentile

-1.2%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

40th percentile

3.4%

Faster revenue growth than 40% of similar nonprofits.

2022 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$3,397,715

Down $41,297 (-1.2%) from 2021

Net Assets

Down

$2,717,440

Down $77,017 (-2.8%) from 2021

Liabilities

Up

$680,275

Up $35,720 (+5.5%) from 2021

Revenue

Up

$1,277,498

Up $41,561 (+3.4%) from 2021

Expenses

Up

$1,250,915

Up $170,155 (+16%) from 2021

Net Income

Down

$26,583

Down $128,594 (-83%) from 2021

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: $2,659,941Liabilities 2011: $583,511Net Assets 2011: $2,076,4302011Assets 2012: $2,716,893Liabilities 2012: $597,141Net Assets 2012: $2,119,7522012Assets 2013: $2,809,510Liabilities 2013: $630,343Net Assets 2013: $2,179,1672013Assets 2014: $2,897,074Liabilities 2014: $619,824Net Assets 2014: $2,277,2502014Assets 2015: $3,009,506Liabilities 2015: $636,213Net Assets 2015: $2,373,2932015Assets 2016: $3,064,994Liabilities 2016: $629,380Net Assets 2016: $2,435,6142016Assets 2017: $3,156,505Liabilities 2017: $665,831Net Assets 2017: $2,490,6742017Assets 2018: $3,143,608Liabilities 2018: $708,618Net Assets 2018: $2,434,9902018Assets 2019: $2,981,781Liabilities 2019: $540,507Net Assets 2019: $2,441,2742019Assets 2020: $3,179,576Liabilities 2020: $548,783Net Assets 2020: $2,630,7932020Assets 2021: $3,439,012Liabilities 2021: $644,555Net Assets 2021: $2,794,4572021Assets 2022: $3,397,715Liabilities 2022: $680,275Net Assets 2022: $2,717,4402022Assets 2023: $3,501,910Liabilities 2023: $686,150Net Assets 2023: $2,815,7602023Assets 2024: $3,562,736Liabilities 2024: $708,141Net Assets 2024: $2,854,5952024

Highlighted filing

2022

Assets$3,397,715
Liabilities$680,275
Net Assets$2,717,440

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,298,550Expenses 2011: $1,156,640Net Income 2011: $141,9102011Revenue 2012: $1,355,065Expenses 2012: $1,311,743Net Income 2012: $43,3222012Revenue 2013: $1,354,021Expenses 2013: $1,294,606Net Income 2013: $59,4152013Revenue 2014: $1,348,731Expenses 2014: $1,250,648Net Income 2014: $98,0832014Revenue 2015: $1,345,410Expenses 2015: $1,238,883Net Income 2015: $106,5272015Revenue 2016: $1,316,187Expenses 2016: $1,261,815Net Income 2016: $54,3722016Revenue 2017: $1,345,981Expenses 2017: $1,304,871Net Income 2017: $41,1102017Revenue 2018: $1,366,430Expenses 2018: $1,385,340Net Income 2018: -$18,9102018Revenue 2019: $1,355,978Expenses 2019: $1,400,638Net Income 2019: -$44,6602019Revenue 2020: $1,085,687Expenses 2020: $936,631Net Income 2020: $149,0562020Revenue 2021: $1,235,937Expenses 2021: $1,080,760Net Income 2021: $155,1772021Revenue 2022: $1,277,498Expenses 2022: $1,250,915Net Income 2022: $26,5832022Revenue 2023: $1,468,479Expenses 2023: $1,415,593Net Income 2023: $52,8862023Revenue 2024: $1,524,591Expenses 2024: $1,491,509Net Income 2024: $33,0822024

Highlighted filing

2022

Revenue$1,277,498
Expenses$1,250,915
Net Income$26,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,325,072
Mission and Program Overview

Mission

To promote the highest possible standards of piano service by providing members with opportunities for professional development, by recognizing technical competence through examinations and by advancing the interests of its members.

Trade association of piano technicians

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$984,684$976,433▼ $8,251
Savings and Temporary Cash Investments$922,231$947,844▲ $25,613
Land, Buildings, and Equipment, Net$716,207$704,644▼ $11,563
Investments Other Securities$581,254$491,331▼ $89,923
Prepaid Expenses and Deferred Charges$116,831$79,814▼ $37,017
Inventories for Sale or Use$40,064$61,741▲ $21,677
Intangible Assets$3,634$37,874▲ $34,240
Accounts Receivable$14,237$25,513▲ $11,276
Total Assets$3,439,012$3,397,715▼ $41,297
Other Assets Total$59,870$72,521▲ $12,651
Liabilities
Deferred Revenue$566,952$586,452▲ $19,500
Other Liabilities$77,603$93,823▲ $16,220
Total Liabilities$644,555$680,275▲ $35,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,794,457$2,717,440▼ $77,017
Total Net Assets Fund Balance$2,794,457$2,717,440▼ $77,017
Total Liabilities and Net Assets / Fund Balance$3,439,012$3,397,715▼ $41,297

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$415,780$301,879$717,659
Other Land Buildings$23,127$300,117$323,244
Land$260,000-$260,000
Equipment$5,737$28,354$34,091
Other Securities$491,331--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara J CassadayExecutive DirectorFT$112,087$25,914$138,001

Board Members and Trustees

NameTitle
Marc PoulinPresident
Aaron HepplerRegional Vice President
Ashley TurnerRegional Vice President
Gina BonfiettiRegional Vice President
Lisa WellerRegional Vice President
Michael GutowskiRegional Vice President
Ricki KlosRegional Vice President
Torger BalandRegional Vice President
Jim FarissVice President
David StonemanSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,084
Program Service Revenue
$1,250,493
Investment Income
$17,289
Other Revenue
$7,632
All Other Contributions
$2,084
Change in Net Assets
$26,583

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,277,498
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-101,729
Total Revenue per Audited Statements
$1,175,769
Total Revenue per Form 990
$1,277,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,097
Salaries, Compensation, and Employee Benefits$443,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,817$182,660-$231,477
Conferences and Meetings$168,837--$168,837
Current Officers, Directors, Trustees, and Key Employees$6,900$131,101-$138,001
All Other Expenses$56,334$41,865-$98,199
Occupancy-$62,370-$62,370
Other Employee Benefits$9,697$37,764-$47,461
Information Technology-$40,053-$40,053
Depreciation Depletion-$36,555-$36,555
Fees for Services Other-$35,500-$35,500
Insurance-$33,071-$33,071
Other Expenses$33,193$31,189-$31,189
Payroll Taxes$4,263$22,616-$26,879
Fees for Services Accounting-$18,219-$18,219
Office Expenses-$12,248-$12,248
Fees for Services Legal-$3,845-$3,845
Advertising-$3,152-$3,152
Total Functional Expenses$504,860$746,055$0$1,250,915

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,252,786
Expenses per Audited Statements$1,250,915
Total Expenses per Form 990$1,250,915
Expenses Not Reported on Form 990$1,871
Expenses Not Reported on Financial Statements$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chapter Dues Payable$61,592
Accrued Vacation and Payables$32,231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The organizatiion is made up of people who join, pay dues and become members.

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

The organization has an annual council meeting that is comprised of delegates who are members of the guild. These delegates vote and elect the subsequent year's board of directors.

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

The form 990 review process involves the tax accountant preparing the return. The finance manager and executive director then review the return. The executive director has board approval to provide final approval and sign the return. Copies of the return are provided to the board of directors and the return is available to all members of the organization upon request.

Form 990, Part VI, Section B, line 15A

The executive director's compensation package is approved by the organization's board of directors and the two parties have an executed employment contract in place.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are made available upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Marc poulin - 70 valley view cir, barre, vt 05641. Gina bonfietti - 434 herbert st, milford, ct 06461. Jim fariss - 19365 soaring wing ct, colorado springs, co 80908. Ashley turner - 21802 flanders ct, ashburn, va 20147. Ricki klos - 4105 bilglade rd, fort worth, tx 76109. Michael gutowski - 9120 mac arthur ct #2-b, des plaines, il 60016. Torger baland - 1168 120th st, roberts, wi 54023. Aaron heppler - 825 nixon gulch rd, manhattan, mt 59741. David stoneman - 23 woodswallow ln, aliso viejo, ca 92656. Lisa weller - 17601 misty ln, huntington beach, ca 92649.

Filing and Contact Details

Filer

Filer Name
Piano Technicians Guild Inc
EIN
74-1209958
Phone
9134329975
Address
4444 FOREST AVE, KANSAS CITY, KS 66106

Signing Officer

Name
Barbara Cassaday
Title
Executive Director
Phone
9134329975
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Cassaday
Formed
1958
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
150

Preparer

Firm
Christopher J Clair CPA Pa
Address
6409 GLADSTONE DRIVE, SHAWNEE, KS 66218
Preparer
Christopher J Clair
Phone
9136310336
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

PLACEMENT FEES AND TEMPORARY LABOR: Program service expenses 0. Management and general expenses 35500. Fundraising expenses 0. Total expenses 35500.

Form 990, Part IX, line 24E

CHAPTER & MEMBER SERVICES: Program service expenses 30155. Management and general expenses 0. Fundraising expenses 0. Total expenses 30155. BUSINESS TAXES & FILINGS: Program service expenses 0. Management and general expenses 17787. Fundraising expenses 0. Total expenses 17787. CERTIFICATION EXPENSE: Program service expenses 15067. Management and general expenses 0. Fundraising expenses 0. Total expenses 15067. OTHER EDUCATIONAL EXPENSES: Program service expenses 10233. Management and general expenses 0. Fundraising expenses 0. Total expenses 10233. FURNITURE, FIXTURES & EQUIPMENT: Program service expenses 0. Management and general expenses 5791. Fundraising expenses 0. Total expenses 5791. BAD DEBTS: Program service expenses 0. Management and general expenses 5743. Fundraising expenses 0. Total expenses 5743. STAFF KNOWLEDGE & FEES: Program service expenses 879. Management and general expenses 4612. Fundraising expenses 0. Total expenses 5491. COMPUTER EQUIPMENT: Program service expenses 0. Management and general expenses 5341. Fundraising expenses 0. Total expenses 5341. NON ORG EXP - IAPBT: Program service expenses 0. Management and general expenses 2750. Fundraising expenses 0. Total expenses 2750. MISCELLANEOUS: Program service expenses 0. Management and general expenses 417. Fundraising expenses 0. Total expenses 417. DEFERRED INCOME TAX BENEFIT: Program service expenses 0. Management and general expenses -576. Fundraising expenses 0. Total expenses -576.

FORM 990, PART XII, LINE 2C:

No changes have been made to the board's review/oversight procedures for financial statements and selection of independent auditor that were in place in the previous year.

Financial Statement Notes

Part X, Line 2:

As a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code, the Organization is required to file a Form 990 annually. In addition, the Organization is required to file a Form 990-T to report its unrelated business income and pay taxes on any taxable income. The information in these returns is used by the IRS to substantiate the Organizations continuing tax exempt status. These returns are subject to examination by taxing authorities for a period of three years from the date they are filed. As of December 31, 2022, returns for the tax years 2019, 2020 and 2021 remain open and potentially subject to IRS examination. The Organization has no material uncertain tax positions to be accounted for in the financial statements under ASC Topic 740-10, Accounting for Uncertainty in Income Taxes. Any assessments by taxing authorities could result in potential penalties and interest being assessed.

Part XI, Line 2D - Other Adjustments:

Cost of sales of merchandise 1871.

Part XII, Line 2D - Other Adjustments:

Cost of merchandise sold 1871.

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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-251
IRS990/GainOrLossGrp/SecuritiesAmt04492
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt049944
IRS990/GrossReceiptsAmt01325072
IRS990/GrossSalesOfInventoryAmt04555
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt040053
IRS990/InformationTechnologyGrp/TotalAmt040053
IRS990/InsuranceGrp/ManagementAndGeneralAmt033071
IRS990/InsuranceGrp/TotalAmt033071
IRS990/IntangibleAssetsGrp/BOYAmt03634
IRS990/IntangibleAssetsGrp/EOYAmt037874
IRS990/InventoriesForSaleOrUseGrp/BOYAmt040064
IRS990/InventoriesForSaleOrUseGrp/EOYAmt061741
IRS990/InvestmentIncomeGrp/ExclusionAmt013048
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013048
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0581254
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0491331
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0630350
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0716207
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0704644
IRS990/LandBldgEquipCostOrOtherBssAmt01334994
IRS990/LegalDomicileStateCd0KS
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0251
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt045452
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE HIGHEST POSSIBLE STANDARDS OF PIANO SERVICE BY PROVIDING MEMBERS WITH OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT, BY RECOGNIZING TECHNICAL COMPETENCE THROUGH EXAMINATIONS AND BY ADVANCING THE INTERESTS OF ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02794457
IRS990/NetAssetsOrFundBalancesEOYAmt02717440
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt04241
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt04241
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02684
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt02684
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-103600
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02794457
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02717440
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt062370
IRS990/OccupancyGrp/TotalAmt062370
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012248
IRS990/OfficeExpensesGrp/TotalAmt012248
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt059870
IRS990/OtherAssetsTotalGrp/EOYAmt072521
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt037764
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09697
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047461
IRS990/OtherExpensesGrp/Desc0JOURNAL - MONTHLY MAGAZ
IRS990/OtherExpensesGrp/Desc1BOARD AND COMMITTEE EXP
IRS990/OtherExpensesGrp/Desc2EDUCATIONAL AND CONSUME
IRS990/OtherExpensesGrp/Desc3BANK FEES/CREDIT CARD C
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt053847
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt131189
IRS990/OtherExpensesGrp/ProgramServicesAmt0176819
IRS990/OtherExpensesGrp/ProgramServicesAmt133193
IRS990/OtherExpensesGrp/TotalAmt0176819
IRS990/OtherExpensesGrp/TotalAmt153847
IRS990/OtherExpensesGrp/TotalAmt233193
IRS990/OtherExpensesGrp/TotalAmt331189
IRS990/OtherLiabilitiesGrp/BOYAmt077603
IRS990/OtherLiabilitiesGrp/EOYAmt093823
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01823
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04948
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03125
IRS990/OtherRevenueTotalAmt04948
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182660
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt048817
IRS990/OtherSalariesAndWagesGrp/TotalAmt0231477
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022616
IRS990/PayrollTaxesGrp/ProgramServicesAmt04263
IRS990/PayrollTaxesGrp/TotalAmt026879
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0116831
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt079814
IRS990/PrincipalOfficerNm0BARBARA CASSADAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2513190
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL CONVENTION & TR
IRS990/ProgramServiceRevenueGrp/Desc2JOURNAL - MONTHLY MAGA
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATIONAL LITERATURE
IRS990/ProgramServiceRevenueGrp/Desc4SEMINAR FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0914065
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1150102
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26396
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt339718
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt413990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0914065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1150102
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2120139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt339718
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413990
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0113743
IRS990/ProgSrvcAccomActy2Grp/Desc0CONVENTION EXPENSE - ANNUAL CONVENTION WHICH COMBINES THE ANNUAL BUSINESS MEETING WITH A TRADE SHOW AND NUMEROUS CONTINUING EDUCATION SEMINARS.
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMITTEE EXPENSE - TRAVEL, LODGING AND SUPPORT FOR THE VARIOUS COMMITTEES WHICH RUN THE ASSOCIATION AND PROVIDE INFORMATION TO ITS MEMBERS
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE EDUCATIONAL AND CONSUMER LITERATURE FOR THE CONVENIENCE OF THE MEMBERS; PUT ON EDUCATIONAL SEMINARS; PROVIDE CERTIFICATION TO MEMBERS
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt039476
IRS990/PYOtherExpensesAmt0672955
IRS990/PYOtherRevenueAmt08007
IRS990/PYProgramServiceRevenueAmt01186454
IRS990/PYRevenuesLessExpensesAmt0155177
IRS990/PYSalariesCompEmpBnftPaidAmt0407805
IRS990/PYTotalExpensesAmt01080760
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01235937
IRS990/ReconcilationRevenueExpnssAmt026583
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0922231
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0947844
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0415780
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0301879
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0717659
IRS990ScheduleD/EquipmentGrp/BookValueAmt05737
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028354
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034091
IRS990ScheduleD/ExpensesNotReportedAmt01871
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01250915
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0260000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0260000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-103600
IRS990ScheduleD/OtherExpensesIncludedAmt01871
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023127
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0300117
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0323244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061592
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHAPTER DUES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATION AND PAYABLES
IRS990ScheduleD/OtherRevenueAmt01871
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0491331
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EDWARD JONES - MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-101729
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01277498
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0As a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code, the Organization is required to file a Form 990 annually. In addition, the Organization is required to file a Form 990-T to report its unrelated business income and pay taxes on any taxable income. The information in these returns is used by the IRS to substantiate the Organizations continuing tax exempt status. These returns are subject to examination by taxing authorities for a period of three years from the date they are filed. As of December 31, 2022, returns for the tax years 2019, 2020 and 2021 remain open and potentially subject to IRS examination. The Organization has no material uncertain tax positions to be accounted for in the financial statements under ASC Topic 740-10, Accounting for Uncertainty in Income Taxes. Any assessments by taxing authorities could result in potential penalties and interest being assessed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES OF MERCHANDISE 1871.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF MERCHANDISE SOLD 1871.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0704644
IRS990ScheduleD/TotalBookValueSecuritiesAmt0491331
IRS990ScheduleD/TotalExpensesPerForm990Amt01250915
IRS990ScheduleD/TotalLiabilityAmt093823
IRS990ScheduleD/TotalRevenuePerForm990Amt01277498
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01175769
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01252786
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIION IS MADE UP OF PEOPLE WHO JOIN, PAY DUES AND BECOME MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS AN ANNUAL COUNCIL MEETING THAT IS COMPRISED OF DELEGATES WHO ARE MEMBERS OF THE GUILD. THESE DELEGATES VOTE AND ELECT THE SUBSEQUENT YEAR'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 REVIEW PROCESS INVOLVES THE TAX ACCOUNTANT PREPARING THE RETURN. THE FINANCE MANAGER AND EXECUTIVE DIRECTOR THEN REVIEW THE RETURN. THE EXECUTIVE DIRECTOR HAS BOARD APPROVAL TO PROVIDE FINAL APPROVAL AND SIGN THE RETURN. COPIES OF THE RETURN ARE PROVIDED TO THE BOARD OF DIRECTORS AND THE RETURN IS AVAILABLE TO ALL MEMBERS OF THE ORGANIZATION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE IS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS AND THE TWO PARTIES HAVE AN EXECUTED EMPLOYMENT CONTRACT IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MARC POULIN - 70 VALLEY VIEW CIR, BARRE, VT 05641. GINA BONFIETTI - 434 HERBERT ST, MILFORD, CT 06461. JIM FARISS - 19365 SOARING WING CT, COLORADO SPRINGS, CO 80908. ASHLEY TURNER - 21802 FLANDERS CT, ASHBURN, VA 20147. RICKI KLOS - 4105 BILGLADE RD, FORT WORTH, TX 76109. MICHAEL GUTOWSKI - 9120 MAC ARTHUR CT #2-B, DES PLAINES, IL 60016. TORGER BALAND - 1168 120TH ST, ROBERTS, WI 54023. AARON HEPPLER - 825 NIXON GULCH RD, MANHATTAN, MT 59741. DAVID STONEMAN - 23 WOODSWALLOW LN, ALISO VIEJO, CA 92656. LISA WELLER - 17601 MISTY LN, HUNTINGTON BEACH, CA 92649.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PLACEMENT FEES AND TEMPORARY LABOR: Program service expenses 0. Management and general expenses 35500. Fundraising expenses 0. Total expenses 35500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHAPTER & MEMBER SERVICES: Program service expenses 30155. Management and general expenses 0. Fundraising expenses 0. Total expenses 30155. BUSINESS TAXES & FILINGS: Program service expenses 0. Management and general expenses 17787. Fundraising expenses 0. Total expenses 17787. CERTIFICATION EXPENSE: Program service expenses 15067. Management and general expenses 0. Fundraising expenses 0. Total expenses 15067. OTHER EDUCATIONAL EXPENSES: Program service expenses 10233. Management and general expenses 0. Fundraising expenses 0. Total expenses 10233. FURNITURE, FIXTURES & EQUIPMENT: Program service expenses 0. Management and general expenses 5791. Fundraising expenses 0. Total expenses 5791. BAD DEBTS: Program service expenses 0. Management and general expenses 5743. Fundraising expenses 0. Total expenses 5743. STAFF KNOWLEDGE & FEES: Program service expenses 879. Management and general expenses 4612. Fundraising expenses 0. Total expenses 5491. COMPUTER EQUIPMENT: Program service expenses 0. Management and general expenses 5341. Fundraising expenses 0. Total expenses 5341. NON ORG EXP - IAPBT: Program service expenses 0. Management and general expenses 2750. Fundraising expenses 0. Total expenses 2750. MISCELLANEOUS: Program service expenses 0. Management and general expenses 417. Fundraising expenses 0. Total expenses 417. DEFERRED INCOME TAX BENEFIT: Program service expenses 0. Management and general expenses -576. Fundraising expenses 0. Total expenses -576.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGES HAVE BEEN MADE TO THE BOARD'S REVIEW/OVERSIGHT PROCEDURES FOR FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT AUDITOR THAT WERE IN PLACE IN THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII Contact Addresses for Officers, Directors, Etc
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$0.71$2.85$1.52$1.49$0.03
2023Summary only. Only limited summary data is available for this year.$3.50$0.69$2.82$1.47$1.42$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.40$0.68$2.72$1.28$1.25$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$0.64$2.79$1.24$1.08$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.55$2.63$1.09$0.94$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$0.54$2.44$1.36$1.40$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.71$2.43$1.37$1.39$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.67$2.49$1.35$1.30$0.04
2016Summary only. Only limited summary data is available for this year.$3.06$0.63$2.44$1.32$1.26$0.05
2015Summary only. Only limited summary data is available for this year.$3.01$0.64$2.37$1.35$1.24$0.11
2014Summary only. Only limited summary data is available for this year.$2.90$0.62$2.28$1.35$1.25$0.10
2013Summary only. Only limited summary data is available for this year.$2.81$0.63$2.18$1.35$1.29$0.06
2012Summary only. Only limited summary data is available for this year.$2.72$0.60$2.12$1.36$1.31$0.04
2011Summary only. Only limited summary data is available for this year.$2.66$0.58$2.08$1.30$1.16$0.14
Peer Organizations

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