INTERNATIONAL AUTOMOTIVE OVERSIGHT BUREAU: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL AUTOMOTIVE OVERSIGHT BUREAU (EIN 38-3518710)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202333199349311023
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
Form 990
Schedule D
Schedule F
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T12:55:16-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	383146599	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	COLE NEWTON & DURAN CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	33762 SCHOOLCRAFT RD	AddressLine1Txt
City	LIVONIA	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48150	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383518710	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL AUTOMOTIVE OVERSIGHT	BusinessNameLine1Txt
Business Name Line2	BUREAU	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	2483589797	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4400 TOWN CENTER SUITE 200	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48075	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHELLE L MAXWELL	PersonNm
Person Title	PROGRAM DIRECTOR	PersonTitleTxt
Phone	2483589797	PhoneNum
Signature	2023-11-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHELLE	PersonFirstNm
Person Last	MAXWELL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GRETCHEN I STUART CPA	PreparerPersonNm
PTIN	P01345047	PTIN
Phone	7344272030	PhoneNum
Preparation	2023-11-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	IAOB	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JAMES BRUIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	26200 LAHSER ROAD - SUITE 320	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48033	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,056,102	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.IAOB.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO IMPLEMENT AND ADMINISTER IATF 16949 QUALITY ASSURANCE, ACCREDITATION AND CERTIFICATION PROGRAMS TO THE AUTOMOTIVE INDUSTRY FOR THE BENEFIT OF THE GENERAL PUBLIC, THE INDUSTRY AND GOVERNMENT.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	13	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$6,387,883	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,817,083	CYProgramServiceRevenueAmt
PY Investment Income	$631,159	PYInvestmentIncomeAmt
CY Investment Income	$720,709	CYInvestmentIncomeAmt
PY Other Revenue	$437,024	PYOtherRevenueAmt
CY Other Revenue	$10,633	CYOtherRevenueAmt
PY Total Revenue	$7,456,066	PYTotalRevenueAmt
CY Total Revenue	$6,548,425	CYTotalRevenueAmt
PY Grants And Similar Paid	$11,312	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$12,076	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,190,380	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,384,414	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,666,539	PYOtherExpensesAmt
CY Other Expenses	$3,577,846	CYOtherExpensesAmt
PY Total Expenses	$6,868,231	PYTotalExpensesAmt
CY Total Expenses	$6,974,336	CYTotalExpensesAmt
PY Revenues Less Expenses	$587,835	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$425,911	CYRevenuesLessExpensesAmt
Total Assets BOY	$23,323,319	TotalAssetsBOYAmt
Total Assets EOY	$19,904,686	TotalAssetsEOYAmt
Total Liabilities BOY	$366,107	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$495,238	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$22,957,212	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,409,448	NetAssetsOrFundBalancesEOYAmt
Mission	TO IMPLEMENT AND ADMINISTER IATF 16949 QUALITY ASSURANCE, ACCREDITATION AND CERTIFICATION PROGRAMS TO THE AUTOMOTIVE INDUSTRY FOR THE BENEFIT OF THE GENERAL PUBLIC, THE INDUSTRY AND GOVERNMENT.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO IMPLEMENT AND ADMINISTER IATF 16949 QUALITY ASSURANCE, ACCREDITATION AND CERTIFICATION PROGRAMS TO THE AUTOMOTIVE INDUSTRY FOR THE BENEFIT OF THE GENERAL PUBLIC, THE INDUSTRY AND THE GOVERNMENT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	TO PROVIDE OVERSIGHT TO CERTIFICATION AND ACCREDITATION BODIES FOR QUALITY ASSURANCE. TO PERFORM WITNESS AUDITS OF AUDITORS REGISTERED/CERTIFIED TO CONDUCT IATF 16949 AUDITS TO ENSURE THEY ARE AUDITING CORRECTLY.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	TO DEVELOP AND MAINTAIN A CENTRAL IATF DATABASE OF STRATEGIC INFORMATION.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	13	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	CH	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JAMES BRUIN	PersonNm
Phone	2483589797	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	26200 LAHSER RD 320	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48033	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
JAMES BRUIN
PRESIDENT/EX	40.00	Yes (X)	$307,114	$0	$61,709
CHERIE L REICHE
MANAGING DIR	40.00		$220,019	$0	$50,822	Yes (X)
MICHELLE L MAXWELL
PROGRAM DIRE	40.00		$203,013	$0	$43,427	Yes (X)
DEVIN MICHAEL GAGE
PROGRAM MANA	40.00		$161,950	$0	$43,370		Yes (X)
RUSS HOPKINS
MANAGER	40.00		$147,062	$0	$57,758		Yes (X)
LIZABETH SPUDIC
LEAD WITNESS	40.00		$160,025	$0	$34,520		Yes (X)
NICHOLAS SIENKIEWICZ
ENGINEER	40.00		$148,913	$0	$25,983		Yes (X)
ERIN GERARDI
PROGRAM MANA	40.00		$147,499	$0	$14,380		Yes (X)
MICHELLE BRACEY
FORMER DIREC	2.00		$0	$0	$0			Yes (X)
MONISH DHINGRA
DIRECTOR	2.00		$0	$0	$0			Yes (X)
CHRIS MAILLOUX
CHAIRMAN	2.00	Yes (X)	$0	$0	$0			Yes (X)
MATTHEW POHLMAN
DIRECTOR	2.00		$0	$0	$0			Yes (X)
SUNITA SHAMEHRI
DIRECTOR	2.00		$0	$0	$0			Yes (X)
J SCOT SHARLAND
FORMER DIREC	2.00		$0	$0	$0			Yes (X)
GRETCHEN STUART
TREASURER	2.00	Yes (X)	$0	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,495,595	TotalReportableCompFromOrgAmt
Total Other Compensation	$331,969	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	10	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DYKEMA GOSSETT PLLC
400 RENAISSANCE CENTER	DETROIT	MI	48243	LEGAL	$253,820
MAROUNI & ASSOC TECHNOLOGIES
2333 BERING DRIVE APT 306	HOUSTON	TX	77057	TECHNOLOGY	$176,296
BUTZEL LONG
201 W BEAVER RD	TROY	MI	48084	LEGAL	$169,949

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CB AUDIT ROYALTIES	541900	$3,635,031	$3,635,031
CB WITNESS AUDIT FEES	541900	$963,275	$963,275
ADP FEES	541900	$617,279	$617,279
CB BILLABLE EXPENSES	541900	$392,198	$392,198
CB OFFICE ASSESSMENT FEES	541900	$209,300	$209,300

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,817,083	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$402,747	TotalRevenueColumnAmt
Exclusion	$402,747	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,633	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,633	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$8,825,368	SecuritiesAmt
Other	$271	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$8,507,677	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$317,691	SecuritiesAmt
Other	$271	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$317,962	TotalRevenueColumnAmt
Related Or Exempt Func Income	$317,962	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,548,425	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,145,678	RelatedOrExemptFuncIncomeAmt
Exclusion	$402,747	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$12,076	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$886,104	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,997,969	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$99,777	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$249,733	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$150,831	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$645,207	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$46,271	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$135,654	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$697,180	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$87,698	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$166,679	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$134,966	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$167,058	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$99,764	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$16,606	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$99,352	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
INDUSTRY PROJECTS	$607,238
CERTIFICATION BODY EXP	$392,423
SME MANDAYS	$374,059
IATF PROGRAM COSTS	$95,925

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$188,234	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,974,336	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,375,320	BOYAmt
EOY	$1,144,752	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,184,427	BOYAmt
EOY	$1,140,812	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$62,065	BOYAmt
EOY	$87,289	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$441,876	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$408,771	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$45,766	BOYAmt
EOY	$33,105	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$20,655,741	BOYAmt
EOY	$17,312,690	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$186,038	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$23,323,319	BOYAmt
EOY	$19,904,686	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$216,605	BOYAmt
EOY	$159,952	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$149,502	BOYAmt
EOY	$149,248	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
EOY	$186,038	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$366,107	BOYAmt
EOY	$495,238	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	$22,957,212	BOYAmt
EOY	$19,409,448	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,957,212	BOYAmt
EOY	$19,409,448	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,323,319	BOYAmt
EOY	$19,904,686	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$425,911	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$3,121,853	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$90,903	OtherCostOrOtherBasisAmt
Depreciation	$67,638	DepreciationAmt
Book Value	$23,265	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$235,573	OtherCostOrOtherBasisAmt
Depreciation	$234,623	DepreciationAmt
Book Value	$950	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$115,400	OtherCostOrOtherBasisAmt
Depreciation	$106,510	DepreciationAmt
Book Value	$8,890	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$33,105	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITIES	Desc
Amt	$186,038	Amt

Field	Value	IRS element (for citing)
Total Liability	$186,038	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS QUALIFIED AS A NOT-FOR-PROFIT CORPORATION UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6) AND IS NOT SUBJECT TO FEDERAL INCOME TAX ON QUALIFIED BUSINESS INCOME. UNRELATED BUSINESS INCOME, UNDER IRC SECTION 511, IS SUBJECT TO FEDERAL AND STATE INCOME TAX. THROUGH DECEMBER 31, 2022, THE ORGANIZATION HAS NOT RECOGNIZED ANY FEDERAL OR STATE INCOME TAX EXPENSE.	ExplanationTxt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	OfficesOfficesCnt
EAST ASIA	4	PROGRAM SERVICES	AUDITS/EXPENSES	$72,850
EUROPE		PROGRAM SERVICES	AUDITS/EXPENSES	$62,165
SOUTH AMERICA		PROGRAM SERVICES	AUDITS/EXPENSES	$19,459
NORTH AMERICA	4	PROGRAM SERVICES	AUDITS/EXPENSES	$25,545
CHINA	8	PROGRAM SERVICES	OFFICE/EMPLOYEES	$649,817	1

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	16	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	16	TotalEmployeeCnt
Subtotal Spent	$829,836	SubtotalSpentAmt
Total Spent	$829,836	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE F, PAGE 1, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	EAST ASIA 72,850 0 EUROPE 62,165 0 SOUTH AMERICA 19,459 0 NORTH AMERICA 25,545 0 CHINA 601,151 48,666	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAMP QUALITY USA INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	341 RIVARD BOULEVARD	AddressLine1Txt
City	GROSSE POINTE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48230	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	382208796	RecipientEIN
IRC Section	501C3	IRCSectionDesc
Cash Grant	$12,076	CashGrantAmt
Purpose Of Grant	SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
JAMES BRUIN
PRESIDENT/EXEC DIR.	$220,000	$87,114	$22,971	$38,738	$368,823
CHERIE L REICHE
MANAGING DIRECTOR	$174,400	$45,619	$19,934	$30,888	$270,841
MICHELLE L MAXWELL
PROGRAM DIRECTOR	$160,000	$43,013	$18,288	$25,139	$246,440
DEVIN MICHAEL GAGE
PROGRAM MANAGER	$137,500	$24,450	$14,602	$28,768	$205,320
RUSS HOPKINS
MANAGER	$125,000	$22,062	$13,275	$44,483	$204,820
LIZABETH SPUDIC
LEAD WITNESS AUDITOR	$136,250	$23,775	$14,470	$20,050	$194,545
NICHOLAS SIENKIEWICZ
ENGINEER	$125,350	$23,563	$13,312	$12,671	$174,896
ERIN GERARDI
PROGRAM MANAGER	$125,000	$22,499	$13,275	$1,105	$161,879

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
COLE NEWTON & DURAN
TREAS/ PARTNER	$30,771	ACCOUNTING	false
AIAG
BOARD/VENDOR	$680,031	INDUSTRY PROJECTS	false

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 1, PART I, LINE 6	VOLUNTEERS SERVE ON THE BOARD OF DIRECTORS AND OTHER COMMITTEES.
FORM 990, PART V	IAOB UTILIZES A PROFESSIONAL EMPLOYMENT ORGANIZATION (PEO) FOR THEIR HUMAN RESOURCE NEEDS. ALTHOUGH THE PEO PROVIDES THE W-2'S, IAOB IS RESPONSIBLE FOR REMITTING FUNDS TO THE PEO FOR PAYMENT OF THEIR PAYROLL AND PAYROLL TAXES.
FORM 990, PART V, LINE 4B	CHINA
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, MANAGING DIRECTOR, AND OFFICERS PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF DIRECTORS AND OFFICERS COMPLETE CONFLICT OF INTEREST QUESTIONNAIRES ANNUALLY IN DECEMBER. THE QUESTIONNAIRES ARE GATHERED, SCANNED AND RECORDED IN THE MINUTES FROM THE DECEMBER BOARD MEETING WHICH ARE DISTRIBUTED BACK TO ALL BOARD MEMBERS. THE CHAIRMAN OF THE BOARD MONITORS THE CONFLICTS AND VOTING PROCESS.
FORM 990, PAGE 6, PART VI, LINE 15A	EXECUTIVE DIRECTOR AND MANAGING DIRECTOR SALARY IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. THE COMPENSATION PROCESS INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
FORM 990, PAGE 6, PART VI, LINE 15B	THE COMPENSATION PROCESS INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.