HEALTH & FITNESS ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- HEALTH & FITNESS ASSOCIATION (EIN 36-3133254)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-02-22
- IRS object ID
- 202400539349301245
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-22T15:45:43-06:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4 BATTERYMARCH PARK SUITE 100 | AddressLine1Txt |
| City | QUINCY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363133254 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL HEALTH RACQUET & | BusinessNameLine1Txt |
| Business Name Line2 | SPORTSCLUB ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 6179510055 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 FARGO STREET 7TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02210 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LIZ CLARK | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6179510055 | PhoneNum |
| Signature | 2024-02-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LIZ | PersonFirstNm |
| Person Last | CLARK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIELLE NIHILL | PreparerPersonNm |
| PTIN | P01350943 | PTIN |
| Phone | 7819821001 | PhoneNum |
| Preparation | 2024-02-22 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IHRSA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LIZ CLARK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 FARGO STREET 7TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,260,040 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IHRSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | TO GROW, PROTECT, & PROMOTE THE INDUSTRY & PROVIDE MEMBERS WITH BENEFITS TO HELP LEAD TO SUCCESS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $893,349 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $20,334 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $542,498 | PYContributionsGrantsAmt |
| CY Contributions Grants | $91,989 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,960,724 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,157,231 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$7,228 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,820 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $13,495,994 | PYTotalRevenueAmt |
| CY Total Revenue | $9,260,040 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $250 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,374,858 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,500,345 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,585,385 | PYOtherExpensesAmt |
| CY Other Expenses | $4,622,834 | CYOtherExpensesAmt |
| PY Total Expenses | $8,960,493 | PYTotalExpensesAmt |
| CY Total Expenses | $7,123,179 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,535,501 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,136,861 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,907,434 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,346,652 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,471,757 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,111,856 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,564,323 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$765,204 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF IHRSA IS TO GROW, PROTECT, AND PROMOTE RACQUET SPORTS, FITNESS, AND ATHLETIC CLUBS, INCLUDING MANAGEMENT AND OTHER COMPANIES THAT OPERATE SUCH CLUBS, IN THE UNITED STATES AND THROUGHOUT THE WORLD AND DO ALL ACTS NECESSARY OR INCIDENTAL THERETO. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PUBLISHED A PRINTED 10 ISSUES OF MAGAZINE AND 2 SPECIAL EDITIONS. PUBLISHED REPORTS, ARTICLES, VIDEOS, AND OTHER RESOURCES DESIGNED TO MOTIVATE AND EDUCATE CLUB OWNERS AND MANAGERS IN RUNNING THEIR BUSINESSES MORE EFFECTIVELY. DEVELOPED EXTENSIVE RESOURCES ADDRESSING COVID-19 RELATED CONCERNS SPECIFIC TO HEALTH AND FITNESS CLUBS. CONDUCTED INDUSTRY AND OTHER RESEARCH IN ORDER TO PROVIDE CLUB OWNERS, OPERATORS, INDUSTRY SUPPLIERS, INVESTORS, AND THE PUBLIC CREDIBLE INFORMATION ON THE WORLDWIDE HEALTH CLUB INDUSTRY AND TO BETTER UNDERSTAND WHY PEOPLE JOIN HEALTH CLUBS AND WHAT MOTIVATES THEM TO STAY PHYSICALLY ACTIVE. ASSISTED MEMBERS WITH INFORMATION NEEDS THROUGH TELEPHONE AND ONLINE RESOURCES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONDUCTED SEVERAL VIRTUAL EDUCATIONAL EVENTS, WEBINARS, AND MEETINGS, DESIGNED TO MOTIVATE AND EDUCATE CLUB OWNERS, MANAGERS, AND STAFF AND IMPROVE CLUB MANAGEMENT AND OPERATIONS. OVER 10,000 INDIVIDUALS HAVE ATTENDED IHRSA EVENTS, EDUCATION, AND ONE IN-PERSON TRADE SHOW OVER THE PAST YEAR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IHRSA REPRESENTS OVER 100,000 HEALTH CLUBS, GYMS, AND STUDIOS ACROSS THE GLOBE. MORE THAN 15,600 CLUBS ARE INVOLVED IN LEADERSHIP ENGAGEMENT THROUGH IHRSA. IHRSA HAS OVER 6,700 MEMBERS IN 36 COUNTRIES. THE ORGANIZATION PROVIDED LEGAL, LEGISLATIVE, PUBLIC RELATIONS, NETWORKING, AND MARKETING ACTIVITIES DURING THE CURRENT FISCAL YEAR. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6179510055 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 FARGO STREET 7TH FLOOR | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02210 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRIS CRAYTOR | ||||||||
| CHAIRPERSON | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRANK LAWRENCE | ||||||||
| TREASURER | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHELE MELKERSON-GRANRYD | ||||||||
| SECRETARY | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ALAN LEACH | ||||||||
| CHAIRPERSON THROUGH 3/31 | 5.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LUKE CARLSON | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JJ CREEGAN | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ORI GORFINE | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MONICA MARQUES | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| AARON MOORE | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| AL NOSHIRVANI | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS SMITH | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS STEVENSON | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GRETA WAGNER | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LONI WANG | ||||||||
| BOARD MEMBER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LIZ CLARK | ||||||||
| PRESIDENT & CEO | 40.00 | 5.00 | Yes (X) | $400,090 | $0 | $29,308 | ||
| LYNNE DEVANEY | ||||||||
| VP OF SPONSORSHIP/ DEVEL. | 40.00 | 5.00 | $156,938 | $0 | $23,641 | Yes (X) | ||
| THERESA DUFFY | ||||||||
| SR. DIRECTOR, INDUSTRY PTNR OPS | 40.00 | 5.00 | $101,338 | $0 | $23,641 | Yes (X) | ||
| MICHELLE YOUNG | ||||||||
| VP OF FINANCE | 40.00 | 5.00 | $108,324 | $0 | $8,244 | Yes (X) | ||
| MICHELE EYNON | ||||||||
| VP OF ADVERTISING | 40.00 | 5.00 | $113,877 | $0 | $540 | Yes (X) | ||
| LUKE ABLONDI | ||||||||
| TRADE SHOW MANAGER | 40.00 | 5.00 | $104,050 | $0 | $8,244 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $984,617 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $93,618 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FREEMAN | |||||
| 14221 DALLAS PARKWAY | DALLAS | TX | 75254 | DECORATOR | $527,735 |
| DARTMOUTH PRINTING COMPANY | |||||
| 69 LYME ROAD | HANOVER | NH | 03755 | PRINTING | $307,400 |
| HOLLAND-MARK LLC | |||||
| ONE BEACON STREET | BOSTON | MA | 02108 | DESIGNER | $260,036 |
| ACTIVE PLANET MEDIA | |||||
| 1201 WILSHIRE BLVD | LOS ANGELES | CA | 90025 | PUBLISHING | $160,000 |
| GARNETT J SWEENEY | |||||
| 1121 SOUTH CAROLINA AVENUE | WASHINGTON | DC | 20003 | LOBBYING | $128,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $91,989 | AllOtherContributionsAmt |
| Total Contributions | $91,989 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEETINGS & TRADE SHOWS | 900099 | $5,282,780 | $5,282,780 | |
| MEMBERSHIP DUES | 900099 | $2,202,608 | $2,202,608 | |
| ADVERTISING | 541800 | $872,005 | $872,005 | |
| OTHER PROGRAM SERVICES | 900099 | $731,574 | $731,574 | |
| PUBLICATIONS & PRODUCT | 513120 | $46,920 | $46,920 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,344 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $21,344 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,157,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,820 | TotalRevenueColumnAmt |
| Exclusion | $10,820 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,260,040 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,263,882 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $893,349 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,820 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $429,398 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,669,322 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,890 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,149 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,586 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,911 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,498 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,464 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980,976 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,807 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,696 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $383,918 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,452 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,898 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,426,021 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,345 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,579 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,954 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PRODUCTION FEES | $609,647 |
| MISCELLANEOUS FEES | $216,357 |
| TAXES | $16,255 |
| STAFF INCENTIVES AND GI | $10,756 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,123,179 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,814,090 | BOYAmt |
| EOY | $1,616,671 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,354 | BOYAmt |
| EOY | $1,270,519 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $310,474 | BOYAmt |
| EOY | $73,599 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,015 | BOYAmt |
| EOY | $96,158 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $859,529 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $600,549 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,560 | BOYAmt |
| EOY | $258,980 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,941 | BOYAmt |
| EOY | $1,030,725 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,907,434 | BOYAmt |
| EOY | $4,346,652 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,305,859 | BOYAmt |
| EOY | $859,513 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,391,614 | BOYAmt |
| EOY | $1,345,355 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,849,900 | BOYAmt |
| EOY | $1,849,900 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,924,384 | BOYAmt |
| EOY | $1,057,088 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,471,757 | BOYAmt |
| EOY | $5,111,856 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,777,034 | BOYAmt |
| EOY | -$1,068,728 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $212,711 | BOYAmt |
| EOY | $303,524 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,564,323 | BOYAmt |
| EOY | -$765,204 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,907,434 | BOYAmt |
| EOY | $4,346,652 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,136,861 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,959 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $664,217 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $2,205,270 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $359,954 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $359,954 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $600,936 | AggregateReportedDuesNtcAmt |
| Taxable | -$240,982 | TaxableAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| DUES FROM MEMBERS | THE $2,205,270 IN LINE 1 INCLUDES ALL NON-FOREIGN MEMBER DUES. THIS INCLUDES $1,857,555 OF RENEWAL MEMBERSHIP DUES AND $347,715 OF NEW MEMBER DUES. MEMBERS WERE ALSO NOTIFIED THAT 27.25% (OR $600,936) OF THE TOTAL DUES OF $2,205,270 WAS RELATED TO LOBBYING EXPENDITURES AND THEREFORE NOT DEDUCTIBLE. |
| SCHEDULE C, PART III-B, LINE 2A | THE $359,954 CURRENT YEAR LOBBYING EXPENDITURES ON LINE 2A IS COMPOSED OF $244,936 THE PORTION OF THE DUES ATTRIBUTABLE TO LOBBYING, AND $115,018 IN LOBBYING EXPENSES FROM ADDITIONAL DIRECT SUPPORT. |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,622 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,213 | DepreciationAmt |
| Book Value | $27,409 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $653,464 | OtherCostOrOtherBasisAmt |
| Depreciation | $498,916 | DepreciationAmt |
| Book Value | $154,548 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $167,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,420 | DepreciationAmt |
| Book Value | $77,023 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $258,980 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $8,000 |
| RIGHT OF USE ASSET, NET OF AMORTIZATION | $1,022,725 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,030,725 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITIES | Desc |
| Amt | $1,057,088 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,057,088 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION. NONE OF THE ENTITIES ARE CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTIONS. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM | 0 | 2 | PROGRAM SERVICES | CONSULTING | $236,520 |
| SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, | 0 | 0 | PROGRAM SERVICES | TRANSLATION & RESEARCH | $6,649 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $243,169 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $243,169 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LIZ CLARK | ||||||||||||||
| PRESIDENT & CEO | $400,090 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $29,308 | $0 | $429,398 | $0 | $0 | $0 |
| LYNNE DEVANEY | ||||||||||||||
| VP OF SPONSORSHIP/ DEVEL. | $93,347 | $0 | $63,591 | $0 | $0 | $0 | $0 | $0 | $23,641 | $0 | $180,579 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 5 | FormAndLineReferenceDesc |
| Explanation | SEVERAL OF THE HIGHEST COMPENSATED EMPLOYEES RECEIVED COMMISSIONS IN CALENDAR YEAR 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | IHRSA IS A MEMBERSHIP ORGANIZATION, FOR HEALTH CLUBS, BUSINESSES AND SUPPLIERS SERVING THE HEALTH, RACQUET & SPORTSCLUB INDUSTRY |
| FORM 990, PART VI, SECTION A, LINE 7A | BETWEEN TWO AND FOUR NEW BOARD MEMBERS ARE ELECTED ANNUALLY BY THE CURRENT MEMBERS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PROCESS FOR PREPARING THE 990 WAS PLANNED WITH THE CEO, SENIOR MANAGEMENT, ACCOUNTING STAFF AND INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM PREPARED THE RETURNS USING INFORMATION FROM THE AUDITED FINANCIAL STATEMENTS AND INFORMATION FURNISHED BY MANAGEMENT. INFORMATION REQUESTS FROM THE ACCOUNTING FIRM WERE REVIEWED BY THE CEO IN ADVANCE OF PREPARATION AND THEN SENT TO THE ACCOUNTING FIRM. DRAFTS OF THE RETURNS WERE REVIEWED IN DETAIL BY THE VP OF FINANCE AND OPERATIONS AND ANY QUESTIONS AND CONCERNS WERE DISCUSSED WITH THE ACCOUNTING FIRM. FINAL RETURNS WERE REVIEWED IN DETAIL BY THE CEO PRIOR TO SIGNATURE AND FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | IHRSA'S CONFLICT OF INTEREST AND ETHICS POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. DIRECTORS MUST DISCLOSE IN WRITING ALL CONFLICTS OF INTEREST ON AT LEAST AN ANNUAL BASIS AND AS SOON AS PRACTICABLE FOR CONFLICTS ARISING IN THE INTERIM. MATTERS IN WHICH THE DIRECTOR DOES NOT BELIEVE THERE IS A CONFLICT OF INTEREST BUT NEVERTHELESS THERE MAY BE A PERCEPTION OF A CONFLICT, MUST BE DISCLOSED TO THE BOARD OF DIRECTORS TO DETERMINE WHETHER OR NOT AN ACTUAL CONFLICT EXISTS. ANY CHARGE MUST BE INVESTIGATED PROMPTLY AND MAY RESULT IN ANY DISCIPLINARY ACTION DEEMED APPROPRIATE BY THE BOARD. THE ORGANIZATION ENFORCES THIS POLICY BY FOLLOWING UP WITH THE BOARD MEMBERS IF THE ANNUAL STATEMENT IS NOT RETURNED. THE ORGANIZATION'S CONFLICT OF INTEREST & ETHICS POLICY COVERS EACH MEMBER OF THE ORGANIZATION'S BOARD OFFICERS, KEY EMPLOYEES AND OTHER EMPLOYEES ARE EXPECTED TO ADHERE TO THE SAME GENERAL GUIDELINES OF PROFESSIONAL BEHAVIOR AS STATED IN THE BOARD'S CONFLICT OF INTEREST & ETHICS POLICY. DIRECTORS MUST EXCUSE THEMSELVES FROM DISCUSSIONS AND VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT. IF THE COMMITTEE FINDS THAT A VIOLATION HAS OCCURRED, IT MAY RECOMMEND, AND THE BOARD MAY IMPOSE, ANY DISCIPLINARY ACTION DEEMED APPROPRIATE, INCLUDING WRITTEN REPRIMAND, SUSPENSION FROM THE BOARD, OR REMOVAL FROM THE BOARD. THE BOARD MEMBERS' ANNUAL STATEMENT OF COMPLIANCE IS SENT TO THE CEO. ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH THE CHAIR, THE FINANCE COMMITTEE OR THE BOARD MEMBER WARRANTED. ALSO, ANY IHRSA MEMBER MAY NOTIFY THE CHAIRPERSON OF AN ALLEGED BREACH OF THE POLCIY. IF THE CHAIRPERSON IS THE SUBJECT OF THE CHARGE, THEN NOTIFICATION SHALL GO TO THE SECRETARY. THIS NOTICE MUST BE IN WRITING AND SIGNED BY THE MEMBER(S) BRINGING THE CHARGE. UPON RECEIPT, THE CHAIR PERSON (OR SECRETARY) SHALL APPOINT A COMMITTEE TO REVIEW THE CHARGE. THE COMMITTEE SHALL CONSIST OF AT LEAST THREE PEOPLE, WHO NEED NOT BE BOARD MEMBERS. AT THE REQUEST OF THE DIRECTOR, THE COMMITTEE SHALL HOLD A HEARING (IN PERSON OR BY CONFERENCE CALL) PRIOR TO REACHING A DECISION. THE DIRECTOR MAY APPEAR AT THE HEARING TO RESPOND TO ALL CHARGES. ALSO AT ANY TIME, THE COMMITTEE HAS THE DISCRETION TO ATTEMPT TO REACH A SETTLEMENT OF THE MATTER. THE COMMITTEE REPORTS ITS FINDINGS TO THE BOARD OF DIRECTORS (EXCLUDING THE ACCUSED PERSON), ALONG WITH ANY RECOMMENDATIONS AS TO SETTLEMENT AND/OR DISCIPLINE. THE DIRECTOR SHALL HAVE AN OPPORTUNITY TO SUBMIT A WRITTEN RESPONSE TO THE BOARD REGARDING THE COMMITTEE'S FINDINGS AND RECOMMENDATIONS. THE BOARD (EXCLUDING THE ACCUSED DIRECTOR) MAY ACCEPT THE COMMITTEE'S FINDINGS AND RECOMMENDATIONS, MAY MODIFY THEM, OR MAY REFER THE MATTER BACK TO THE COMMITTEE FOR FURTHER CONSIDERATION. THE BOARD'S DECISION WILL BE COMMUNICATED TO THE DIRECTOR, THE CHARGING MEMBER(S), AND OTHERS ON A NEED-TO-KNOW BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE COE IS DELINEATED IN A WRITTEN CONTRACT, THE TERMS OF WHICH WERE DETERMINED BY AN INDEPENDENT COMMITTEE OF THE BOARD, WITH INPUT FROM OUTSIDE LEGAL COUNSEL. COMPARABLE DATA FROM A VARIETY OF SOURCES IS REVIEWED PERIODICALLY BY A COMMITTEE OF THE BOARD. THE CONTRACT WAS APPROVED BY THE BOARD. ANY CHANGES OR RENEWAL OF THE CONTRACT MUST BE APPROVED BY THE SPECIAL COMMITTEE OF THE BOARD AND DISCLOSED TO THE FULL BOARD. PERIODICALLY A COMMITTEE OF THE BOARD REVIEWS OUTSIDE DATA FROM SEVERAL COMPENSATION STUDIES, WEBSITES, AND LOCAL MARKETS. COMPARISONS AND RESULTS ARE DISCUSSED WITH THE EXECUTIVE COMMITTEE AND A REPORT IS PROVIDED TO THE BOARD IN AN EXECUTIVE SESSION. THE CHAIRMAN OF THE BOARD ANNUALLY CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE CEO WITH INPUT PROVIDED BY BOARD MEMBERS. KEY PERFORMANCE INDICATORS ARE PROVIDED TO THE CEO FOR THE FOLLOWING YEAR. THE FULL REVIEW AND RECOMMENDATION IS SHARED WITH THE BOARD OF DIRECTORS. THE CEO TOGETHER WITH THE FINANCE TEAM DETERMINES THE COMPENSATION FOR ALL OTHER EMPLOYEES BASED ON COMPARABLE DATA AND A VARIETY OF SOURCES OF SIMILAR POSITIONS AND SALARIES FOR NOT-FOR-PROFIT ORGANIZATIONS. INCREASES ARE PROVIDED AFTER PERFORMANCE REVIEWS ARE COMPLETED. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN SEPTEMBER 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | IHRSA'S BYLAWS & MEETING MINUTES ARE AVAILABLE ONLINE AT WWW.IHRSA.ORG. THE CONFLICT OF INTEREST POLICY IS NOT AVAILABLE ONLINE BUT IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AUDITED OR REVIEWED ANNUALLY. FINANCIAL RESULTS ARE DISCLOSED TO THE MEMBERSHIP AT THE ANNUAL MEETING AND PRINTED COPIES OF THE ENTIRE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR DISTRIBUTION AT THE ANNUAL MEETING AND UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES 478,153. CONTRACT FEES 294,300. PROFESSIONAL FEES 208,523. |
| FORM 990, PART XI, LINE 9: | CHANGE IN ACCOUNTING FOR LEASES 112,967. WRITE-OFFS FOR 2020 CONVENTION 551,250. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| IHRSA PAC | ||||||||||
| 70 FARGO ST 7TH FLOOR | BOSTON | MA | 02210 | 043423145 | PAC | MA | 527 | IHRSA | Yes (1) | |
| IHRSA FOUNDATION | ||||||||||
| 70 FARGO ST 7TH FLOOR | BOSTON | MA | 02210 | 800819632 | RES & EDUC | MA | 501(C)(3) | IHRSA | Yes (1) | 7 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| IHRSA FOUNDATION | ||
| D | $63,239 | FMV |
| IHRSA FOUNDATION | ||
| C | $91,227 | FMV |