Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Insurance Educational Association
990 • Fiscal year 2016 • EIN 94-1227739
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.07x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 13.4% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$653,180
Down $83,771 (-11%) from 2015
Net Assets
Down-$45,551
Down $76,608 (-247%) from 2015
Liabilities
Down$698,731
Down $7,163 (-1.0%) from 2015
Revenue And Expenses
Revenue
Down$1,179,344
Down $130,677 (-10.0%) from 2015
Expenses
Down$1,091,131
Down $125,159 (-10%) from 2015
Net Income
Down$88,213
Down $5,518 (-5.9%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- May 1, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $1,179,344
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 | $647,067 | $574,430 | ▼ $72,637 |
| Accounts Receivable | $52,790 | $44,865 | ▼ $7,925 |
| Prepaid Expenses and Deferred Charges | $27,978 | $17,499 | ▼ $10,479 |
| Land, Buildings, and Equipment, Net | $0 | $8,300 | ▲ $8,300 |
| Cash and Non-Interest-Bearing Accounts | $5,000 | $5,000 | → $0 |
| Total Assets | $736,951 | $653,180 | ▼ $83,771 |
| Other Assets Total | $4,116 | $3,086 | ▼ $1,030 |
| Liabilities | |||
| Other Liabilities | $598,047 | $626,203 | ▲ $28,156 |
| Accounts Payable and Accrued Expenses | $105,399 | $72,528 | ▼ $32,871 |
| Deferred Revenue | $2,448 | $0 | ▼ $2,448 |
| Total Liabilities | $705,894 | $698,731 | ▼ $7,163 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $20,000 | $20,000 | → $0 |
| Temporarily Rstr Net Assets | $2,847 | $2,870 | ▲ $23 |
| Unrestricted Net Assets | $8,210 | $-68,421 | ▼ $76,631 |
| Total Net Assets Fund Balance | $31,057 | $-45,551 | ▼ $76,608 |
| Total Liabilities and Net Assets / Fund Balance | $736,951 | $653,180 | ▼ $83,771 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $8,300 | $8,344 | $16,644 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2015 | $20,000 | - | - | - | $20,000 |
| 2014 | $20,000 | - | - | - | $20,000 |
| 2013 | $20,000 | - | - | - | $20,000 |
| 2012 | $20,000 | - | - | - | $20,000 |
| 2011 | $20,000 | - | - | - | $20,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Regina Magee | President & CEO | FT | $149,424 | $9,032 | $158,456 |
| Rob Redwitz | CFO | PT | $36,000 | - | $36,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| William Riedley | Chairman |
| Wayne Wilson | Vice Chairman |
| Darlyn Regan | Director |
| Dave Scotto | Director |
| Garrett Yee | Director |
| Laura Danoff | Director |
| Louis H Castoria | Director |
| Paul Wagner | Director |
| Peter Yoon | Director |
| William Dougherty | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,179,138
- Investment Income
- $206
- Other Revenue
- $0
- Change in Net Assets
- $88,213
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,179,344
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,179,344
- Total Revenue per Form 990
- $1,179,344
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $695,813 |
| Salaries, Compensation, and Employee Benefits | $395,318 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $51,057 | $119,133 | - | $170,190 |
| Current Officers, Directors, Trustees, and Key Employees | $44,827 | $104,597 | - | $149,424 |
| All Other Expenses | $61,897 | $80,945 | - | $142,842 |
| Other Employee Benefits | $3,828 | $49,675 | - | $53,503 |
| Fees for Services Accounting | - | $50,977 | - | $50,977 |
| Occupancy | $5,299 | $30,219 | - | $35,518 |
| Other Expenses | $27,989 | - | - | $27,989 |
| Insurance | $2,837 | $21,797 | - | $24,634 |
| Payroll Taxes | $6,660 | $15,541 | - | $22,201 |
| Travel | - | $10,038 | - | $10,038 |
| Fees for Services Legal | - | $1,500 | - | $1,500 |
| Depreciation Depletion | - | $1,350 | - | $1,350 |
| Total Functional Expenses | $605,359 | $485,772 | $0 | $1,091,131 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,091,194 |
| Expenses per Audited Statements | $1,091,131 |
| Total Expenses per Form 990 | $1,091,131 |
| Expenses Not Reported on Form 990 | $63 |
| 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 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 | $619,081 |
| Deferred Rent | $7,122 |
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
- 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
- 2017-05-01
- 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
- 3
- 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
“Systems administration: program service expenses 3,983. Management and general expenses 21,768. Fundraising expenses 0. Total expenses 25,751. Printing costs: program service expenses 17,066. Management and general expenses 0. Fundraising expenses 0. Total expenses 17,066. Marketing: program service expenses 11,269. Management and general expenses 4,440. Fundraising expenses 0. Total expenses 15,709. Telephone: program service expenses 1,365. Management and general expenses 12,845. Fundraising expenses 0. Total expenses 14,210. Classroom expenses: program service expenses 12,239. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,239. Staff expenses: program service expenses 0. Management and general expenses 8,550. Fundraising expenses 0. Total expenses 8,550. Trade show activity: program service expenses 0. Management and general expenses 6,563. Fundraising expenses 0. Total expenses 6,563. Miscellaneous: program service expenses 0. Management and general expenses 6,370. Fundraising expenses 0. Total expenses 6,370. Instructor expenses: program service expenses 5,485. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,485. Office supplies: program service expenses 991. Management and general expenses 3,516. Fundraising expenses 0. Total expenses 4,507. Curriculum development: program service expenses 4,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,200. Office moving/relocation expenses: program service expenses 0. Management and general expenses 3,804. Fundraising expenses 0. Total expenses 3,804. Website: program service expenses 109. Management and general expenses 2,914. Fundraising expenses 0. Total expenses 3,023. Course approval expenses: program service expenses 2,713. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,713. Audio/visual development: program service expenses 0. Management and general expenses 2,466. Fundraising expenses 0. Total expenses 2,466. Payroll processing fees: program service expenses 704. Management and general expenses 1,642. Fundraising expenses 0. Total expenses 2,346. Postage: program service expenses 600. Management and general expenses 1,648. Fundraising expenses 0. Total expenses 2,248. Taxes and licenses: program service expenses 0. Management and general expenses 1,772. Fundraising expenses 0. Total expenses 1,772. Dues and subscriptions: program service expenses 357. Management and general expenses 1,397. Fundraising expenses 0. Total expenses 1,754. Computer supplies: program service expenses 0. Management and general expenses 1,169. Fundraising expenses 0. Total expenses 1,169. Duplicating: program service expenses 804. Management and general expenses 0. Fundraising expenses 0. Total expenses 804. Stationary: program service expenses 12. Management and general expenses 81. Fundraising expenses 0. Total expenses 93.”
FORM 990, PART XI, LINE 9:
“Pension-related changes other than net periodic pension costs -164,821.”
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.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“DEPRECIATION 63.”
Form 990 Part X Line 25
“Other liabilities consist of: pension benefit liability $619,081 deferred rent 7,122 ________ total other liabilities $626,203 ========”
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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/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1179344 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 21797 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2837 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24634 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 206 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 206 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 36 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8344 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8300 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16644 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | IEA CREATES AND PROVIDES PROFESSIONAL DEVELOPMENT AND CONTINUING EDUCATION PRODUCTS AND SERVICES IN INSURANCE, RISK MANAGEMENT AND DISABILITY MANAGEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 31057 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -45551 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 30219 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 5299 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 35518 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4116 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3086 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -164821 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 49675 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3828 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 53503 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTOR FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM SUPPORT |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPUTER HOSTING CHARGE |
| IRS990/OtherExpensesGrp/Desc | 3 | CC DISCOUNT FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 227093 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 141146 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 32726 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 27989 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 227093 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 141146 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 32726 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 27989 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 598047 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 626203 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 119133 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 51057 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 170190 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 15541 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6660 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22201 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 20000 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 20000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 27978 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17499 |
| IRS990/PrincipalOfficerNm | 0 | REGINA MAGEE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| 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 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 993845 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 173713 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 11580 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 993845 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 173713 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 11580 |
| 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 | 137014 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 172358 |
| 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 | 78371 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 117377 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2656 |
| IRS990/PYOtherExpensesAmt | 0 | 643061 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1307365 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 93731 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 573229 |
| IRS990/PYTotalExpensesAmt | 0 | 1216290 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1310021 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 88213 |
| 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 | 707307 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 647067 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 574430 |
| 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 | 20000 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 20000 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 63 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1091131 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 63 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 8300 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8344 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16644 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 619081 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 7122 |
| 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 | 1179344 |
| 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 | DEPRECIATION 63. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | OTHER LIABILITIES CONSIST OF: PENSION BENEFIT LIABILITY $619,081 DEFERRED RENT 7,122 ________ TOTAL OTHER LIABILITIES $626,203 ======== |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990 PART X LINE 25 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8300 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1091131 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 626203 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1179344 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1179344 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1091194 |
| 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 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 149424 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 9032 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | REGINA MAGEE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT & CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 158456 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 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 | SYSTEMS ADMINISTRATION: PROGRAM SERVICE EXPENSES 3,983. MANAGEMENT AND GENERAL EXPENSES 21,768. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,751. PRINTING COSTS: PROGRAM SERVICE EXPENSES 17,066. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,066. MARKETING: PROGRAM SERVICE EXPENSES 11,269. MANAGEMENT AND GENERAL EXPENSES 4,440. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,709. TELEPHONE: PROGRAM SERVICE EXPENSES 1,365. MANAGEMENT AND GENERAL EXPENSES 12,845. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,210. CLASSROOM EXPENSES: PROGRAM SERVICE EXPENSES 12,239. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,239. STAFF EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,550. TRADE SHOW ACTIVITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,563. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,563. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,370. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,370. INSTRUCTOR EXPENSES: PROGRAM SERVICE EXPENSES 5,485. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,485. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 991. MANAGEMENT AND GENERAL EXPENSES 3,516. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,507. CURRICULUM DEVELOPMENT: PROGRAM SERVICE EXPENSES 4,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,200. OFFICE MOVING/RELOCATION EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,804. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,804. WEBSITE: PROGRAM SERVICE EXPENSES 109. MANAGEMENT AND GENERAL EXPENSES 2,914. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,023. COURSE APPROVAL EXPENSES: PROGRAM SERVICE EXPENSES 2,713. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,713. AUDIO/VISUAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,466. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,466. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 704. MANAGEMENT AND GENERAL EXPENSES 1,642. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,346. POSTAGE: PROGRAM SERVICE EXPENSES 600. MANAGEMENT AND GENERAL EXPENSES 1,648. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,248. TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,772. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,772. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 357. MANAGEMENT AND GENERAL EXPENSES 1,397. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,754. COMPUTER SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,169. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,169. DUPLICATING: PROGRAM SERVICE EXPENSES 804. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 804. STATIONARY: PROGRAM SERVICE EXPENSES 12. MANAGEMENT AND GENERAL EXPENSES 81. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PENSION-RELATED CHANGES OTHER THAN NET PERIODIC PENSION COSTS -164,821. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $653,180
- Liabilities
- $698,731
- Net assets
- -$45,551
- Revenue
- $1,179,344
- Expenses
- $1,091,131
- Net income
- $88,213