Civic Intelligence

Insurance Educational Association

990 • Fiscal year 2014 • EIN 94-1227739

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 17, 2015

Organization ProfileWWW.IEATRAINING.COM

View Organization Page

725 Town And Country Road No 43092868

(800) 655-4432

Siviq Scores

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

Liabilities / Assets

81st percentile

0.58x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.34x

Higher debt load relative to revenue than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

67th percentile

9.6%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

84th percentile

$149,541

Higher top officer pay than 84% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

15th percentile

-7.6%

Faster asset growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

49th percentile

3.2%

Faster revenue growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$827,521

Down $68,235 (-7.6%) from 2013

Net Assets

Up

$350,965

Up $125,806 (+56%) from 2013

Liabilities

Down

$476,556

Down $194,041 (-29%) from 2013

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin67th percentile

Revenue

$1,388,955

No earlier filing loaded for comparison.

Expenses

Up

$1,255,394

Up $89,698 (+7.7%) from 2013

Net Income

$133,561

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $398,404Liabilities 2011: $786,558Net Assets 2011: -$388,1542011Assets 2012: $768,481Liabilities 2012: $1,115,879Net Assets 2012: -$347,3982012Assets 2013: $895,756Liabilities 2013: $670,597Net Assets 2013: $225,1592013Assets 2014: $827,521Liabilities 2014: $476,556Net Assets 2014: $350,9652014Assets 2015: $736,951Liabilities 2015: $705,894Net Assets 2015: $31,0572015Assets 2016: $653,180Liabilities 2016: $698,731Net Assets 2016: -$45,5512016Assets 2017: $548,183Liabilities 2017: $494,881Net Assets 2017: $53,3022017Assets 2018: $473,602Liabilities 2018: $271,744Net Assets 2018: $201,8582018Assets 2019: $326,098Liabilities 2019: $402,486Net Assets 2019: -$76,3882019Assets 2020: $25,733Liabilities 2020: $346,434Net Assets 2020: -$320,7012020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2014

Assets$827,521
Liabilities$476,556
Net Assets$350,965
Open 2014 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,264,672Expenses 2011: $1,393,290Net Income 2011: -$128,6182011Expenses 2012: $1,149,4962012Expenses 2013: $1,165,6962013Revenue 2014: $1,388,955Expenses 2014: $1,255,394Net Income 2014: $133,5612014Revenue 2015: $1,310,021Expenses 2015: $1,216,290Net Income 2015: $93,7312015Revenue 2016: $1,179,344Expenses 2016: $1,091,131Net Income 2016: $88,2132016Revenue 2017: $963,964Expenses 2017: $991,901Net Income 2017: -$27,9372017Revenue 2018: $977,320Expenses 2018: $1,010,010Net Income 2018: -$32,6902018Revenue 2019: $904,331Expenses 2019: $1,012,235Net Income 2019: -$107,9042019Revenue 2020: $697,094Expenses 2020: $941,407Net Income 2020: -$244,3132020Revenue 2021: $374,752Expenses 2021: $54,051Net Income 2021: $320,7012021

Highlighted filing

2014

Revenue$1,388,955
Expenses$1,255,394
Net Income$133,561
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 17, 2015
Return Version
2013v4.0
Gross Receipts
$1,388,955
Mission and Program Overview

Mission

Iea creates and provides professional development and continuing education products and services in insurance, risk management and disability management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$834,359$767,004▼ $67,355
Accounts Receivable$41,218$46,292▲ $5,074
Prepaid Expenses and Deferred Charges$9,937$7,183▼ $2,754
Land, Buildings, and Equipment, Net$6,126$2,926▼ $3,200
Total Assets$895,756$827,521▼ $68,235
Other Assets Total$4,116$4,116→ $0
Liabilities
Other Liabilities$557,442$376,053▼ $181,389
Accounts Payable and Accrued Expenses$107,058$97,623▼ $9,435
Deferred Revenue$6,097$2,880▼ $3,217
Total Liabilities$670,597$476,556▼ $194,041
Net Assets / Fund Balance
Unrestricted Net Assets$202,358$328,141▲ $125,783
Permanently Rstr Net Assets$20,000$20,000→ $0
Temporarily Rstr Net Assets$2,801$2,824▲ $23
Total Net Assets Fund Balance$225,159$350,965▲ $125,806
Total Liabilities and Net Assets / Fund Balance$895,756$827,521▼ $68,235

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,926$20,048$22,974

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$20,000---$20,000
2012$20,000---$20,000
2011$20,000---$20,000
2010$25,000--$-5,000$20,000
2009$25,000---$25,000
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leroy L LittlePresident & CEOFT$149,541$149,541
Rob RedwitzCFOPT$46,000$46,000

Board Members and Trustees

NameTitle
Louis H CastoriaChairman
William RiedleyVice Chairman
Curt BierschDirector
Darlyn ReganDirector
Guy AvaglianoDirector
Karen HeffernanDirector
Paul WagnerDirector
Peggy SugarmanDirector
Wayne WilsonDirector
William DoughertyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,382,743
Investment Income
$6,212
Other Revenue
$0
Change in Net Assets
$133,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,388,955
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,388,955
Total Revenue per Form 990
$1,388,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$633,467
Other Expenses$621,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,312$231,729-$331,041
Current Officers, Directors, Trustees, and Key Employees$49,694$161,953-$211,647
All Other Expenses$46,295$39,024-$85,319
Other Employee Benefits$16,601$38,736-$55,337
Travel$19,166$23,781-$42,947
Occupancy$5,299$35,460-$40,759
Payroll Taxes$10,633$24,809-$35,442
Fees for Services Management-$30,261-$30,261
Other Expenses$25,802$32,032-$25,802
Advertising$18,007$2,229-$20,236
Insurance$2,837$17,226-$20,063
Fees for Services Accounting-$7,221-$7,221
Depreciation Depletion-$3,200-$3,200
Total Functional Expenses$607,733$647,661$0$1,255,394

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,255,394
Total Expenses per Audited Statements$1,255,394
Total Expenses per Form 990$1,255,394
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Benefit Liability$366,339
Deferred Rent Payable$9,714
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The organization reviews the form 990 with its audit and investment committee and obtains its approval. The committee then recommends approval to the full board and obtains its approval for filing.”

Form 990, Part VI, Section B, Line 12C

“A written conflict of interest statement is completed and distributed annually to each board director and employee.”

Form 990, Part VI, Section B, Line 15

“Data is gathered on similarly situated institutions relative to ceo compensation and the size of the organization. Iea then sets salary level appropriate to iea's size and scope. Compensation decisions are made by the board as a whole. As a policy and on a prospective basis, the association obtains the form 990 from other comparable organizations in addition to obtaining available comparative compensation survey data. Using this information, the board would recommend and approve future compensation adjustments.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

EIN
94-1227739
Phone
8006554432

Signing Officer

Name
Regina Magee
Title
President and CEO
Phone
8006554432
Signed
2015-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regina Magee
Formed
1876
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
5
Volunteers
10

Preparer

Preparer
Julie Incorvina Cfe CPA
Phone
9497531514
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Pension-related changes other than net periodic pension costs -5,242.”

Form 990, Part XII, Line 2C

“There have been no changes to either the oversight process or the selection process during the year.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and related california code sections. However, income from certain activities not directly related to the association's tax-exempt purpose is subject to taxation as unrelated business income. Management of the association considers the likelihood of taxes imposed by taxing authorities and recognizes a liability for or discloses potential significant changes that management believes are more likely than not to occur, including changes to the association's status as a tax-exempt entity. Management believes that the association met requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax; therefore no provision for income taxes has been provided in these financial statements. The association's returns are subject to examination by federal and state taxing authorities generally for three and four years, respectively, after they are filed.”

Form 990 Part X Line 25

“Other liabilities consist of: pension benefit liability $366,339 deferred rent payable 9,714 ________ total other liabilities $376,053 ========”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/OtherExpensesGrp/Desc2SYSTEMS ADMINISTRATION
IRS990/OtherExpensesGrp/Desc3CC DISCOUNT FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt032032
IRS990/OtherExpensesGrp/ProgramServicesAmt0266467
IRS990/OtherExpensesGrp/ProgramServicesAmt143637
IRS990/OtherExpensesGrp/ProgramServicesAmt23983
IRS990/OtherExpensesGrp/ProgramServicesAmt325802
IRS990/OtherExpensesGrp/TotalAmt0266467
IRS990/OtherExpensesGrp/TotalAmt143637
IRS990/OtherExpensesGrp/TotalAmt236015
IRS990/OtherExpensesGrp/TotalAmt325802
IRS990/OtherLiabilitiesGrp/BOYAmt0557442
IRS990/OtherLiabilitiesGrp/EOYAmt0376053
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0231729
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt099312
IRS990/OtherSalariesAndWagesGrp/TotalAmt0331041
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024809
IRS990/PayrollTaxesGrp/ProgramServicesAmt010633
IRS990/PayrollTaxesGrp/TotalAmt035442
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt020000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt020000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09937
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07183
IRS990/PrincipalOfficerNm0REGINA MAGEE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc2COMMISSION AND REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01145566
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1229793
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27384
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01145566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1229793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27384
IRS990/ProgSrvcAccomActy2Grp/Desc0THE SECOND LARGEST PRODUCT LINE IS SEMINARS/SEMESTER CLASSROOM. THIS METHOD IS WEEKLY, LIVE INSTRUCTION COMBINING GIVE AND TAKE WITH OUR INSTRUCTORS AND THE DISCIPLINE THAT COMES WITH REGULAR CLASS SESSIONS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0206957
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0233643
IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAM SERVICES CONSIST OF THE REMAINDER OF THE PROGRAMS WE OFFER ON VARIOUS SUBJECTS AND IN VARIOUS VENUES. OTHER PROGRAMS CONSIST OF EMPLOYER SPONSORED ON-SITE TRAINING, VIDEOS, AND JOINT VENTURES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt062121
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0136224
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0122
IRS990/PYOtherExpensesAmt0614420
IRS990/PYOtherRevenueAmt0219814
IRS990/PYProgramServiceRevenueAmt01242153
IRS990/PYRevenuesLessExpensesAmt0296393
IRS990/PYSalariesCompEmpBnftPaidAmt0551276
IRS990/PYTotalExpensesAmt01165696
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01462089
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0133561
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01012876
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0834359
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0767004
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt025000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0-5000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt025000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt025000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01255394
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020048
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt022974
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0366339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19714
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION BENEFIT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01388955
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND RELATED CALIFORNIA CODE SECTIONS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. MANAGEMENT OF THE ASSOCIATION CONSIDERS THE LIKELIHOOD OF TAXES IMPOSED BY TAXING AUTHORITIES AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES TO THE ASSOCIATION'S STATUS AS A TAX-EXEMPT ENTITY. MANAGEMENT BELIEVES THAT THE ASSOCIATION MET REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX; THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE ASSOCIATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1OTHER LIABILITIES CONSIST OF: PENSION BENEFIT LIABILITY $366,339 DEFERRED RENT PAYABLE 9,714 ________ TOTAL OTHER LIABILITIES $376,053 ========
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART X LINE 25
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02926
IRS990ScheduleD/TotalExpensesPerForm990Amt01255394
IRS990ScheduleD/TotalLiabilityAmt0376053
IRS990ScheduleD/TotalRevenuePerForm990Amt01388955
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01388955
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01255394
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLICIZES ITS NON-DISCRIMINATION POLICY IN ITS COURSE CATALOG, PUBLISHED MATERIALS AND ON ITS WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REVIEWS THE FORM 990 WITH ITS AUDIT AND INVESTMENT COMMITTEE AND OBTAINS ITS APPROVAL. THE COMMITTEE THEN RECOMMENDS APPROVAL TO THE FULL BOARD AND OBTAINS ITS APPROVAL FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A WRITTEN CONFLICT OF INTEREST STATEMENT IS COMPLETED AND DISTRIBUTED ANNUALLY TO EACH BOARD DIRECTOR AND EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DATA IS GATHERED ON SIMILARLY SITUATED INSTITUTIONS RELATIVE TO CEO COMPENSATION AND THE SIZE OF THE ORGANIZATION. IEA THEN SETS SALARY LEVEL APPROPRIATE TO IEA'S SIZE AND SCOPE. COMPENSATION DECISIONS ARE MADE BY THE BOARD AS A WHOLE. AS A POLICY AND ON A PROSPECTIVE BASIS, THE ASSOCIATION OBTAINS THE FORM 990 FROM OTHER COMPARABLE ORGANIZATIONS IN ADDITION TO OBTAINING AVAILABLE COMPARATIVE COMPENSATION SURVEY DATA. USING THIS INFORMATION, THE BOARD WOULD RECOMMEND AND APPROVE FUTURE COMPENSATION ADJUSTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -5,242.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE HAVE BEEN NO CHANGES TO EITHER THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02801
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02824
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0895756
IRS990/TotalAssetsEOYAmt0827521
IRS990/TotalAssetsGrp/BOYAmt0895756
IRS990/TotalAssetsGrp/EOYAmt0827521
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0647661
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0607733
IRS990/TotalFunctionalExpensesGrp/TotalAmt01255394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0670597

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$827,521
Liabilities
$476,556
Net assets
$350,965
Revenue
$1,388,955
Expenses
$1,255,394
Net income
$133,561
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.37$0.05$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.35$0.32$0.70$0.94$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.33$0.40$0.08$0.90$1.01$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.27$0.20$0.98$1.01$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.49$0.05$0.96$0.99$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.70$0.05$1.18$1.09$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.71$0.03$1.31$1.22$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.48$0.35$1.39$1.26$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.67$0.23$1.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$1.12$0.35$1.15
2011Summary only. Only limited summary data is available for this year.$0.40$0.79$0.39$1.26$1.39$0.13