Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Insurance Educational Association
990 • Fiscal year 2015 • EIN 94-1227739
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.96x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 10.3% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
Balance Sheet
Assets
Down$736,951
Down $90,570 (-11%) from 2014
Net Assets
Down$31,057
Down $319,908 (-91%) from 2014
Liabilities
Up$705,894
Up $229,338 (+48%) from 2014
Revenue And Expenses
Revenue
Down$1,310,021
Down $78,934 (-5.7%) from 2014
Expenses
Down$1,216,290
Down $39,104 (-3.1%) from 2014
Net Income
Down$93,731
Down $39,830 (-30%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2014 to Jun 30, 2015
- Signed
- Jan 22, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $1,310,021
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $767,004 | $647,067 | ▼ $119,937 |
| Accounts Receivable | $46,292 | $52,790 | ▲ $6,498 |
| Prepaid Expenses and Deferred Charges | $7,183 | $27,978 | ▲ $20,795 |
| Cash and Non-Interest-Bearing Accounts | - | $5,000 | - |
| Land, Buildings, and Equipment, Net | $2,926 | $0 | ▼ $2,926 |
| Total Assets | $827,521 | $736,951 | ▼ $90,570 |
| Other Assets Total | $4,116 | $4,116 | → $0 |
| Liabilities | |||
| Other Liabilities | $376,053 | $598,047 | ▲ $221,994 |
| Accounts Payable and Accrued Expenses | $97,623 | $105,399 | ▲ $7,776 |
| Deferred Revenue | $2,880 | $2,448 | ▼ $432 |
| Total Liabilities | $476,556 | $705,894 | ▲ $229,338 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $20,000 | $20,000 | → $0 |
| Unrestricted Net Assets | $328,141 | $8,210 | ▼ $319,931 |
| Temporarily Rstr Net Assets | $2,824 | $2,847 | ▲ $23 |
| Total Net Assets Fund Balance | $350,965 | $31,057 | ▼ $319,908 |
| Total Liabilities and Net Assets / Fund Balance | $827,521 | $736,951 | ▼ $90,570 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $22,974 | $22,974 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2014 | $20,000 | - | - | - | $20,000 |
| 2013 | $20,000 | - | - | - | $20,000 |
| 2012 | $20,000 | - | - | - | $20,000 |
| 2011 | $20,000 | - | - | - | $20,000 |
| 2010 | $25,000 | - | - | $-5,000 | $20,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Regina Magee | President & CEO (from 1/1/2015) | FT | $131,250 | $4,206 | $135,456 |
| Leroy L Little | President & CEO (to 12/31/14) | FT | $109,297 | - | $109,297 |
| Rob Redwitz | CFO | PT | $36,000 | - | $36,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| William Riedley | Chairman |
| Darlyn Regan | Director |
| Garrett Yee | Director |
| Karen Heffernan | Director |
| Laura Danoff | Director |
| Paul Wagner | Director |
| Peter Yoon | Director |
| William Dougherty | Director |
| Louis H Castoria | COB Emeritus |
| Wayne Wilson | Vice Chariman |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,307,365
- Investment Income
- $2,656
- Other Revenue
- $0
- Change in Net Assets
- $93,731
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,310,021
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,310,021
- Total Revenue per Form 990
- $1,310,021
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $643,061 |
| Salaries, Compensation, and Employee Benefits | $573,229 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $72,164 | $204,383 | - | $276,547 |
| Other Salaries and Wages | $68,883 | $160,726 | - | $229,609 |
| All Other Expenses | $97,879 | $38,774 | - | $136,653 |
| Occupancy | $5,299 | $37,031 | - | $42,330 |
| Fees for Services Management | - | $37,606 | - | $37,606 |
| Other Employee Benefits | $10,683 | $24,927 | - | $35,610 |
| Payroll Taxes | $9,439 | $22,024 | - | $31,463 |
| Other Expenses | $3,983 | $25,863 | - | $29,846 |
| Insurance | $2,837 | $20,785 | - | $23,622 |
| Travel | - | $18,891 | - | $18,891 |
| Fees for Services Accounting | - | $14,669 | - | $14,669 |
| Advertising | - | $8,189 | - | $8,189 |
| Depreciation Depletion | - | $2,926 | - | $2,926 |
| Total Functional Expenses | $599,496 | $616,794 | $0 | $1,216,290 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,216,290 |
| Total Expenses per Audited Statements | $1,216,290 |
| Total Expenses per Form 990 | $1,216,290 |
| 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 Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Pension Benefit Liability | $595,889 |
| Deferred Rent | $2,158 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 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
- Filer Name
- Insurance Educational Association
- EIN
- 94-1227739
- Phone
- 8006554432
- Address
- 3611 S HARBOR BLVD NO 180, SANTA ANA, CA 92704
Signing Officer
- Name
- Regina Magee
- Title
- President and CEO
- Phone
- 8006554432
- Signed
- 2016-01-22
- 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
- 6
- Volunteers
- 10
Preparer
- Firm
- Redwitz Inc
- Address
- 5520 TRABUCO ROAD, IRVINE, CA 92620
- Preparer
- Julie Incorvina Cfe CPA
- Phone
- 9497531514
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Cc discount fees: program service expenses 27,706. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,706. Classroom expenses: program service expenses 25,116. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,116. Printing costs: program service expenses 16,605. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,605. Marketing: program service expenses 12,826. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,826. Staff expenses: program service expenses 0. Management and general expenses 11,859. Fundraising expenses 0. Total expenses 11,859. Telephone: program service expenses 1,365. Management and general expenses 9,833. Fundraising expenses 0. Total expenses 11,198. Office supplies: program service expenses 991. Management and general expenses 3,292. Fundraising expenses 0. Total expenses 4,283. Instructor expenses: program service expenses 4,077. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,077. Consultant's fees: program service expenses 3,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,400. Audio/visual development: program service expenses 0. Management and general expenses 2,988. Fundraising expenses 0. Total expenses 2,988. Postage: program service expenses 600. Management and general expenses 2,325. Fundraising expenses 0. Total expenses 2,925. Curriculum development: program service expenses 2,690. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,690. Payroll processing fees: program service expenses 787. Management and general expenses 1,838. Fundraising expenses 0. Total expenses 2,625. Taxes and licenses: program service expenses 0. Management and general expenses 1,978. Fundraising expenses 0. Total expenses 1,978. Website: program service expenses 109. Management and general expenses 1,428. Fundraising expenses 0. Total expenses 1,537. Trade show activity: program service expenses 0. Management and general expenses 1,341. Fundraising expenses 0. Total expenses 1,341. Dues and subscriptions: program service expenses 357. Management and general expenses 801. Fundraising expenses 0. Total expenses 1,158. Miscellaneous: program service expenses 0. Management and general expenses 1,003. Fundraising expenses 0. Total expenses 1,003. Class materials: program service expenses 765. Management and general expenses 0. Fundraising expenses 0. Total expenses 765. Course approval expenses: program service expenses 473. Management and general expenses 0. Fundraising expenses 0. Total expenses 473. Stationary: program service expenses 12. Management and general expenses 88. Fundraising expenses 0. Total expenses 100.”
FORM 990, PART XI, LINE 9:
“Pension-related changes other than net periodic pension costs -413,029.”
FORM 990, PART X!!, 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 $595,889 deferred rent 2,158 ________ total other liabilities $598,047 ========”
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| IRS990/ActivityOrMissionDesc | 0 | IEA CREATES AND PROVIDES PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION PRODUCTS AND SERVICES IN INSURANCE, RISK MANAGEMENT AND DISABILITY MANAGEMENT. |
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| IRS990/Desc | 0 | ALMOST EVERY SEMESTER COURSE IN OUR INVENTORY IS OFFERED THROUGH A HYBRID ONLINE, INSTRUCTOR LED METHOD; WHICH COMBINES ONLINE FLEXIBILITY AND THE INTERPLAY OF STUDENTS AND INSTRUCTORS IN A LIVE ENVIRONMENT. THIS METHOD COULD COMBINE SELF-STUDY WITH OUR ONLINE PLATFORM AND A WEEKLY TELECONFERENCE WITH FELLOW STUDENTS AND ONE OF OUR SPECIALLY TRAINED EXPERT INSTRUCTORS. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT & CEO (TO 12/31/14) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHARIMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT & CEO (FROM 1/1/2015) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | CFO |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1310021 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
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| IRS990/MinutesOfCommitteesInd | 0 | 1 |
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| IRS990/MissionDesc | 0 | IEA CREATES AND PROVIDES PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION PRODUCTS AND SERVICES IN INSURANCE, RISK MANAGEMENT AND DISABILITY MANAGEMENT. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTOR FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM SUPPORT |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPUTER HOSTING CHARGE |
| IRS990/OtherExpensesGrp/Desc | 3 | SYSTEMS ADMINISTRATION |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51333 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 34922 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3983 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 68883 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 9439 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31463 |
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| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 20000 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27978 |
| IRS990/PrincipalOfficerNm | 0 | REGINA MAGEE |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COMMISSION AND REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER INCOME |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 16015 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 212011 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 16015 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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/ExpenseAmt | 0 | 148446 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 231397 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OTHER 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/ExpenseAmt | 0 | 80839 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 179030 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6212 |
| IRS990/PYOtherExpensesAmt | 0 | 621927 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1382743 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 133561 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 633467 |
| IRS990/PYTotalExpensesAmt | 0 | 1255394 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1388955 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 93731 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 896938 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 767004 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 647067 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 25000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | -5000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1216290 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 22974 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 22974 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 595889 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2158 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PENSION BENEFIT LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED RENT |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1310021 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER LIABILITIES CONSIST OF: PENSION BENEFIT LIABILITY $595,889 DEFERRED RENT 2,158 ________ TOTAL OTHER LIABILITIES $598,047 ======== |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 PART X LINE 25 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1216290 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 598047 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1310021 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1310021 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1216290 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 0 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION PUBLICIZES ITS NON-DISCRIMINATION POLICY IN ITS COURSE CATALOG, PUBLISHED MATERIALS AND ON ITS WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A WRITTEN CONFLICT OF INTEREST STATEMENT IS COMPLETED AND DISTRIBUTED ANNUALLY TO EACH BOARD DIRECTOR AND EMPLOYEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CC DISCOUNT FEES: PROGRAM SERVICE EXPENSES 27,706. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,706. CLASSROOM EXPENSES: PROGRAM SERVICE EXPENSES 25,116. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,116. PRINTING COSTS: PROGRAM SERVICE EXPENSES 16,605. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,605. MARKETING: PROGRAM SERVICE EXPENSES 12,826. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,826. STAFF EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 11,859. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,859. TELEPHONE: PROGRAM SERVICE EXPENSES 1,365. MANAGEMENT AND GENERAL EXPENSES 9,833. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,198. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 991. MANAGEMENT AND GENERAL EXPENSES 3,292. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,283. INSTRUCTOR EXPENSES: PROGRAM SERVICE EXPENSES 4,077. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,077. CONSULTANT'S FEES: PROGRAM SERVICE EXPENSES 3,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,400. AUDIO/VISUAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,988. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,988. POSTAGE: PROGRAM SERVICE EXPENSES 600. MANAGEMENT AND GENERAL EXPENSES 2,325. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,925. CURRICULUM DEVELOPMENT: PROGRAM SERVICE EXPENSES 2,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,690. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 787. MANAGEMENT AND GENERAL EXPENSES 1,838. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,625. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,978. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,978. WEBSITE: PROGRAM SERVICE EXPENSES 109. MANAGEMENT AND GENERAL EXPENSES 1,428. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,537. TRADE SHOW ACTIVITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,341. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,341. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 357. MANAGEMENT AND GENERAL EXPENSES 801. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,158. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,003. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,003. CLASS MATERIALS: PROGRAM SERVICE EXPENSES 765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 765. COURSE APPROVAL EXPENSES: PROGRAM SERVICE EXPENSES 473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 473. STATIONARY: PROGRAM SERVICE EXPENSES 12. MANAGEMENT AND GENERAL EXPENSES 88. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -413,029. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THERE HAVE BEEN NO CHANGES TO EITHER THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART X!!, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $736,951
- Liabilities
- $705,894
- Net assets
- $31,057
- Revenue
- $1,310,021
- Expenses
- $1,216,290
- Net income
- $93,731