INTERNATIONAL BOARD OF LACTATION CONSULTANT EXAMINERS: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL BOARD OF LACTATION CONSULTANT EXAMINERS (EIN 54-1335655)
Tax period
2021-10-01 to 2022-09-30
Filed
2023-08-14
IRS object ID
202332269349301323
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2023-08-14T10:57:26-05:00ReturnTs
Tax Period End2022-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582676261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Rogers & Company PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18300 Boone Boulevard Suite 600AddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22182ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN541335655EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1International Board of LactationBusinessNameLine1Txt
Business Name Line2Consultant ExaminersBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone7035607330PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110301 Democracy Lane Suite 400AddressLine1Txt
CityFairfaxCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22030ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSara Blair LakePersonNm
Person TitleCEOPersonTitleTxt
Phone7035607330PhoneNum
Signature2023-08-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSaraPersonFirstNm
Person LastBlair LakePersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJie Chen CPAPreparerPersonNm
PTINP01049760PTIN
Phone7038930300PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSara Blair LakePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110301 Democracy Lane Suite 400AddressLine1Txt
CityFairfaxCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22030ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,574,580GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresshttps://iblce.org/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionServing the global public interest by advancing professional practice in lactation consultation and support through credentialing.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee23TotalEmployeeCnt
Total Volunteers47TotalVolunteersCnt
Total Gross UBI$750TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,433,350PYProgramServiceRevenueAmt
CY Program Service Revenue$5,003,357CYProgramServiceRevenueAmt
PY Investment Income$569,026PYInvestmentIncomeAmt
CY Investment Income$593,983CYInvestmentIncomeAmt
PY Other Revenue$12,809PYOtherRevenueAmt
CY Other Revenue-$22,760CYOtherRevenueAmt
PY Total Revenue$6,015,185PYTotalRevenueAmt
CY Total Revenue$5,574,580CYTotalRevenueAmt
PY Grants And Similar Paid$3,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,300CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,748,087PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,883,908CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,953,242PYOtherExpensesAmt
CY Other Expenses$3,162,505CYOtherExpensesAmt
PY Total Expenses$4,704,329PYTotalExpensesAmt
CY Total Expenses$5,052,713CYTotalExpensesAmt
PY Revenues Less Expenses$1,310,856PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$521,867CYRevenuesLessExpensesAmt
Total Assets BOY$10,017,059TotalAssetsBOYAmt
Total Assets EOY$8,748,964TotalAssetsEOYAmt
Total Liabilities BOY$940,589TotalLiabilitiesBOYAmt
Total Liabilities EOY$793,764TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,076,470NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,955,200NetAssetsOrFundBalancesEOYAmt
MissionServing the global public interest by advancing professional practice in lactation consultation and support through credentialing.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescExamination Fees:IBCLC Exam - Together with meeting eligibility requirements, the IBLCE certification exam determines who earns or retains the International Board Lactation Consultant credential.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescRecertification Fees: IBLCE encourages IBCLCS to remain current in their knowledge and skills. For this reason, recertification by continuing education is permitted five years after passing the exam. Every 10 years, IBCLCS are required to recertify by exam.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescContinuing Education: Recertification by continuing education is an option at five-year intervals.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign OfficeYes (1)ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee23EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryASForeignCountryCd
Foreign CountryAUForeignCountryCd
Foreign CountryJAForeignCountryCd
Foreign CountryPEForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSara Blair LakePersonNm
Phone7035607330PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110301 Democracy Lane Suite 400AddressLine1Txt
CityFairfaxCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22030ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Annabelle Mackenzie
Chair3.00Yes (X)Yes (X)$0$0$0
Mona Sakr
Chair-Elect2.00Yes (X)Yes (X)$0$0$01.00
Annabelle Mackenzie
Immediate Past Chair2.00Yes (X)Yes (X)$0$0$0
Kristi Salisbury
Treasurer2.00Yes (X)Yes (X)$0$0$0
Agnes Wangui Kamau
Senior Board Member2.00Yes (X)$0$0$0
Marin Skariah
Board Member2.00Yes (X)$0$0$0
Bayyinah Muhammad
Board Member2.00Yes (X)$0$0$0
Emily Walden
Board Member2.00Yes (X)$0$0$0
Christy Porucznik
Board Member2.00Yes (X)$0$0$0
Jennifer Day
Board Member2.00Yes (X)$0$0$0
Sara Blair Lake
Chief Executive Officer55.00Yes (X)$195,869$0$18,6322.00
Zerrin Sayar
Chief Administration Offic50.00$144,932$0$15,836Yes (X)
Pamela Weber
Chief Operating Officer45.00$115,434$0$6,152Yes (X)
Cecilia Saray Hill
Dir of Promotion & Advancement45.00$103,270$0$14,174Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$559,505TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$54,794TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Prometric LLC
1501 S Clinton StreetBaltimoreMD21224Examination publication and administrati$200,538
Whiteford Taylor & Preston
7 St Paul Street Suite 1500BaltimoreMD21202Legal Services$143,972
Language Innovations LLC
1725 I Street NW Suite 300WashingtonDC20006Translating$110,952
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Examination fees900099$3,090,844$3,090,844
Recertification fees900099$1,772,192$1,772,192
Continuing education900099$75,596$75,596
Other program fees900099$62,075$62,075
IBLCE Care award900099$2,650$2,650
FieldValueIRS element (for citing)
Total Program Service Revenue$5,003,357TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$168,534TotalRevenueColumnAmt
Exclusion$168,534ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$425,449SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$425,449SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$425,449TotalRevenueColumnAmt
Exclusion$425,449ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Other income900099$25,249$25,249
Mailing list fee900099$550$550
Website Advertising900099$200$200

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column-$48,759TotalRevenueColumnAmt
Exclusion-$48,759ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total-$22,760OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,574,580TotalRevenueColumnAmt
Related Or Exempt Func Income$5,003,357RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$750UnrelatedBusinessRevenueAmt
Exclusion$570,473ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,300TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$185,120TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,415,673TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$56,517TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$108,800TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$117,798TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$468,242TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$110,962TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$113,154TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$65,813TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$72,310TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$150,615TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$385,396TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$365,846TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$69,171TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$680TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$57,985TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,434TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$63,015TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Exams$997,399
Honoraria$142,961
Recruitment$76,315
Memberships$9,207

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,052,713TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,408,573BOYAmt
EOY$2,236,470EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$35,478BOYAmt
EOY$539,036EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$69,154BOYAmt
EOY$112,620EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$107,044BOYAmt
EOY$77,608EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$99,995LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$57,730LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$37,080BOYAmt
EOY$42,265EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,359,730BOYAmt
EOY$5,740,965EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,017,059BOYAmt
EOY$8,748,964EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$937,964BOYAmt
EOY$785,365EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,200BOYAmt
EOY$4,365EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,425BOYAmt
EOY$4,034EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$940,589BOYAmt
EOY$793,764EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,076,470BOYAmt
EOY$7,955,200EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,076,470BOYAmt
EOY$7,955,200EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,017,059BOYAmt
EOY$8,748,964EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$521,867ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,643,137NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$43,341BeginningYearBalanceAmt
Contributions$500ContributionsAmt
Investment Earnings Or Losses-$6,818InvestmentEarningsOrLossesAmt
End Year Balance$37,023EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$37,430BeginningYearBalanceAmt
Contributions$200ContributionsAmt
Investment Earnings Or Losses$5,711InvestmentEarningsOrLossesAmt
End Year Balance$43,341EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$33,839BeginningYearBalanceAmt
Contributions$220ContributionsAmt
Investment Earnings Or Losses$3,371InvestmentEarningsOrLossesAmt
End Year Balance$37,430EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$32,047BeginningYearBalanceAmt
Investment Earnings Or Losses$1,792InvestmentEarningsOrLossesAmt
End Year Balance$33,839EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$24,350BeginningYearBalanceAmt
Investment Earnings Or Losses$7,697InvestmentEarningsOrLossesAmt
End Year Balance$32,047EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.54896PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.45104TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$99,995OtherCostOrOtherBasisAmt
Depreciation$57,730DepreciationAmt
Book Value$42,265BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$42,265TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Deferred rent$3,243
Due to MILCC$791
FieldValueIRS element (for citing)
Total Liability$4,034TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The endowment funds held by Monetary Investment for Lactation Consultant Certification, a related supporting organization, are for scholarships to a certain category of IBCLC candidates.
Part X, Line 2:IBLCE is exempt from the payment of income taxes in the United States on its exempt activities under Section 501(c)(6) of the Internal Revenue Code (IRC). MILCC is exempt from the payment of federal income taxes on its exempt activities pursuant to IRC Section 501(c)(3). MILCC has been classified as an organization that is not a private foundation under the IRC. Contributions made to MILCC are deductible by the donor for federal income tax purposes, subject to statutory limitations on charitable contributions.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
Asia Pacific & Africa1Program ServicesCustomer service; promotion and marketing; and, some operational activities$393,669
Europe, Middle East & North Africa1Program ServicesCustomer service; promotion and marketing; and, some operational activities$280,746
FieldValueIRS element (for citing)
Subtotal Offices2SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office2TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$674,415SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$674,415TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott CountriesYes (1)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, line 3:Foreign expenses are directly tracked and accounted for on the accrual method of accounting used for books.
Part III Accounting Method:

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Sara Blair Lake
Chief Executive Officer$195,869$0$0$0$0$0$9,794$0$8,838$0$214,501$0$0$0
Zerrin Sayar
Chief Administration Offic$144,932$0$0$0$0$0$7,247$0$8,589$0$160,768$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 3Delegated promotional and advancement roles as well as regional customer service and limited operational duties to two independent contractors who serve respectively the Asia Pacific and Africa region and Europe, the Middle East, and North Africa region.
Form 990, Part VI, Section A, line 4The IBLCE Bylaws were amended in September 2022, after a call for public comment, with regard to the establishment and autonomy of the IBCLC Commission.
Form 990, Part VI, Section B, line 11bThe public accounting firm prepares a draft of the form 990 based on information provided by management. The draft 990 is reviewed by the CEO and made available to the Board of Directors prior to filing.
Form 990, Part VI, Section B, line 12cSince COVID, staff has verbally declared conflict of interests. Conflicts are disclosed and handled appropriately. A common management practice vis-a-vis conflict is recusal from discussion sometimes vote as well, depending upon the nature of the conflict.
Form 990, Part VI, Section B, line 15The organization utilizes comparability data of the decision making process when setting the compensation for the top management official.
Form 990, Part VI, Section C, line 19The organization's governing documents, its bylaws, are available on the organization's website. Its financial information is available via its 990.
Form 990, Part XII, Line 2c:The organization has a committee that assumes responsibility for oversight of the audit, including selection of an independent accountant. This process has not changed from prior years.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Monetary Investment for Lactation Consultant CertificationBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110301 Democracy Lane Suite 400AddressLine1Txt
CityFairfaxCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22030ZIPCd
FieldValueIRS element (for citing)
EIN205216596EIN
Primary ActivitiesSupporting organization to provide scholarshipsPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 12b, IIPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1IBLCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Monetary Investment For Lactation Consultant Certification (MILCC)
P$14,855Cash
Monetary Investment For Lactation Consultant Certification (MILCC)
Q$24,629Cash

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