Civic Intelligence

Insurance Educational Association

990 • Fiscal year 2017 • EIN 94-1227739

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

Organization ProfileWWW.IEATRAINING.COM

View Organization Page

3611 S Harbor Blvd No 180Santa Ana, CA 92704

(800) 655-4432

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.90x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.51x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$182,316

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$548,183

Down $104,997 (-16%) from 2016

Net Assets

Up

$53,302

Up $98,853 (+217%) from 2016

Liabilities

Down

$494,881

Down $203,850 (-29%) from 2016

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin31st percentile

Revenue

Down

$963,964

Down $215,380 (-18%) from 2016

Expenses

Down

$991,901

Down $99,230 (-9.1%) from 2016

Net Income

Down

-$27,937

Down $116,150 (-132%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2017

Assets$548,183
Liabilities$494,881
Net Assets$53,302
Open 2017 Filing

Operations Trend

Revenue Growth15th 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

2017

Revenue$963,964
Expenses$991,901
Net Income-$27,937
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$963,964
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$574,430$484,124▼ $90,306
Accounts Receivable$44,865$44,314▼ $551
Land, Buildings, and Equipment, Net$8,300$6,307▼ $1,993
Prepaid Expenses and Deferred Charges$17,499$5,352▼ $12,147
Cash and Non-Interest-Bearing Accounts$5,000$5,000→ $0
Total Assets$653,180$548,183▼ $104,997
Other Assets Total$3,086$3,086→ $0
Liabilities
Other Liabilities$626,203$414,753▼ $211,450
Accounts Payable and Accrued Expenses$72,528$80,128▲ $7,600
Total Liabilities$698,731$494,881▼ $203,850
Net Assets / Fund Balance
Unrestricted Net Assets$-68,421$30,409▲ $98,830
Permanently Rstr Net Assets$20,000$20,000→ $0
Temporarily Rstr Net Assets$2,870$2,893▲ $23
Total Net Assets Fund Balance$-45,551$53,302▲ $98,853
Total Liabilities and Net Assets / Fund Balance$653,180$548,183▼ $104,997

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,307$10,337$16,644

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$20,000---$20,000
2015$20,000---$20,000
2014$20,000---$20,000
2013$20,000---$20,000
2012$20,000---$20,000
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Regina MageePresident & CEOFT$172,693$9,623$182,316
Rob RedwitzCFOPT$37,650-$37,650

Board Members and Trustees

NameTitle
William RiedleyChairman
Wayne WilsonVice Chairman
Darlyn ReganDirector
Dave ScottoDirector
Laura DanoffDirector
Louis H CastoriaDirector
Paul WagnerDirector
Peter YoonDirector
William DoughertyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$963,849
Investment Income
$115
Other Revenue
$0
Change in Net Assets
$-27,937

Audited Revenue Reconciliation

Revenue per Audited Statements
$963,964
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$963,964
Total Revenue per Form 990
$963,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,210
Salaries, Compensation, and Employee Benefits$489,691
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$51,808$120,885-$172,693
Other Salaries and Wages$83,141$66,828-$149,969
Other Employee Benefits$43,912$94,833-$138,745
All Other Expenses$51,694$42,317-$94,011
Fees for Services Accounting-$48,784-$48,784
Occupancy$5,299$25,203-$30,502
Payroll Taxes$11,919$16,365-$28,284
Insurance$2,837$18,576-$21,413
Fees for Services Management-$16,930-$16,930
Other Expenses$15,933$20,964-$15,933
Travel-$9,097-$9,097
Fees for Services Legal-$2,593-$2,593
Depreciation Depletion-$1,930-$1,930
Total Functional Expenses$506,596$485,305$0$991,901

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$991,901
Total Expenses per Audited Statements$991,901
Total Expenses per Form 990$991,901
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Rob RedwitzOfficer of the OrganizationProviding Accounting ServicesNo$37,650
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Benefit Liability$408,732
Deferred Rent$6,021
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 11B

“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
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Regina Magee
Formed
1876
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
9
Employees
4
Volunteers
9

Preparer

Firm
Redwitz Inc
Address
3 PARK PLAZA SUITE 1700, IRVINE, CA 92614
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 126,856.”

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 $408,732 deferred rent 6,021 ________ total other liabilities $414,753 ========”

Raw XML AppendixShowing 400 of 499 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/ProgramServicesAmt315933
IRS990/OtherExpensesGrp/TotalAmt0176123
IRS990/OtherExpensesGrp/TotalAmt159947
IRS990/OtherExpensesGrp/TotalAmt224947
IRS990/OtherExpensesGrp/TotalAmt315933
IRS990/OtherLiabilitiesGrp/BOYAmt0626203
IRS990/OtherLiabilitiesGrp/EOYAmt0414753
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt066828
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083141
IRS990/OtherSalariesAndWagesGrp/TotalAmt0149969
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016365
IRS990/PayrollTaxesGrp/ProgramServicesAmt011919
IRS990/PayrollTaxesGrp/TotalAmt028284
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt020000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt020000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017499
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05352
IRS990/PrincipalOfficerNm0REGINA MAGEE
IRS990/PriorPeriodAdjustmentsAmt0-66
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1COMMISSION AND REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0810519
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1143645
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0810519
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1143645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29685
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/ExpenseAmt0138130
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0149529
IRS990/ProgSrvcAccomActy3Grp/Desc0THE THIRD LARGEST PROGRAM IS THAT WE PROMOTE AND FACILITATE SALES OF THE INSTITUTES EDUCATION PRODUCTS IN OUR REGION OF THE COUNTRY AND IN RETURN WE RECEIVE A PORTION OF THE TUITION SALES GENERATED WITHIN THAT REGION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt043873
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0143645
IRS990/ProgSrvcAccomActyOtherGrp/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/ProgSrvcAccomActyOtherGrp/Desc1MISCELLANEOUS PROGRAM SERVICES
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt030576
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt060585
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt19685
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0206
IRS990/PYOtherExpensesAmt0695813
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01179138
IRS990/PYRevenuesLessExpensesAmt088213
IRS990/PYSalariesCompEmpBnftPaidAmt0395318
IRS990/PYTotalExpensesAmt01091131
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01179344
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-27937
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0600405
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0574430
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0484124
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt020000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt020000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0991901
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06307
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010337
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0408732
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16021
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION BENEFIT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED RENT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0963964
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 $408,732 DEFERRED RENT 6,021 ________ TOTAL OTHER LIABILITIES $414,753 ========
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART X LINE 25
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06307
IRS990ScheduleD/TotalExpensesPerForm990Amt0991901
IRS990ScheduleD/TotalLiabilityAmt0414753
IRS990ScheduleD/TotalRevenuePerForm990Amt0963964
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0963964
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0991901
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172693
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt09623
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0REGINA MAGEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0182316
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROB REDWITZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER OF THE ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt037650
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PROVIDING ACCOUNTING SERVICES
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.

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$548,183
Liabilities
$494,881
Net assets
$53,302
Revenue
$963,964
Expenses
$991,901
Net income
-$27,937
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