2021-11-14T18:56:05-06:00 2020-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2020-01-01 362079990 INTL ASSN AMUSEMENT PARKS & ATTRACTIONS INTL 3213197600 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 JOSH POWERS CHIEF FINANCIAL OFFICER 3213197600 2021-11-14 1 JOSH POWERS XXX-XX-XXXX SUBRINA WOOD CPA P00365899 2023319880 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z IAAPA HAROLD MCEVOY 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 14411480 0 X WWW.IAAPA.ORG X 1934 DE TO SERVE THE MEMBERSHIP BY PROMOTING SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND THE COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 25 24 58 0 731879 0 0 0 27921317 3895394 627186 745284 699207 179606 29247710 4820284 0 0 0 0 8090941 6647945 0 0 0 19312767 7355296 27403708 14003241 1844002 -9182957 38769880 28378229 8265146 7333604 30504734 21044625 TO SERVE THE MEMBERSHIP BY PROMOTING SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND THE COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 0 0 CONVENTION:THREE ANNUAL TRADE SHOWS, ONE IN THE UNITED STATES, ONE IN ASIA, AND ONE IN EUROPE, AS WELL AS AN ANNUAL LEADERSHIP CONFERENCE, AND GLOBAL SAFETY SEMINARS, ARE CONDUCTED TO PROMOTED THE PROGRESS AND DEVELPOMENT OF THE INDUSTRY. MEMBERSHIP:MEMBERSHIP DUES AND ASSESSMENTS SUPPORTS THE COSTS OF PROVIDING SERVICES TO THE MEMBERS TO PROMOTE THEIR COMMON BUSINESS INTEREST. COMMUNICATION: FUNWORLDTHE FUNDWORLD PUBLICATION PROVIDES INFORMATION RELATING TO THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 69 0 1 58 1 1 1 1 BE MX HK CH 0 0 0 0 0 0 X 25 24 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROSHANDA FIELDINGS CONTROLLER 3213197621 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 AMANDA THOMPSON OBE CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 KEN WHITING FIRST VICE CHAIR 1.00 X X 0 0 0 JIM PATTISON JR SECOND VICE CHAIR 1.00 X X 0 0 0 CURT CAFFEY TREASURER 1.00 X X 0 0 0 DAVID ROSENBERG IMMEDIATE PAST CHAIR 1.00 X X 4366 0 0 FRENANDO ALDECOA DIRECTOR 1.00 X 0 0 0 DAN AYLWARD DIRECTOR 1.00 X 0 0 0 CHIP CLEARY DIRECTOR 1.00 X 0 0 0 MASSIMILIANO FREDDI DIRECTOR 1.00 X 0 0 0 ADREA GIBBS DIRECTOR 1.00 X 0 0 0 FRANCEEN GONZALES DIRECTOR 1.00 X 0 0 0 CHLOE HAUSFELD DIRECTOR 1.00 X 0 0 0 LAURA WOODBURN KROLCZYK DIRECTOR 1.00 X 0 0 0 XAVIER LOPEZ DIRECTOR 1.00 X 0 0 0 DARRYL METZGER DIRECTOR 1.00 X 0 0 0 TED MOLTER DIRECTOR 1.00 X 0 0 0 LUCIANA PERIALES DIRECTOR 1.00 X 0 0 0 ANNE RASHFORD DIRECTOR 1.00 X 0 0 0 VGP RAVIDAS DIRECTOR 1.00 X 0 0 0 LUKE RILEY DIRECTOR 1.00 X 0 0 0 BOB RIPPY DIRECTOR 1.00 X 0 0 0 MIKKA SEPPALA DIRECTOR 1.00 X 0 0 0 ASH SMART DIRECTOR 1.00 X 0 0 0 TONY SZE DIRECTOR 1.00 X 0 0 0 PHIL WILSON DIRECTOR 1.00 X 0 0 0 HAROLD MCEVOY PRESIDENT/CEO 40.00 X 575673 0 30988 WILLIAM POWERS CHIEF FINANCIAL OFFICER 40.00 X 297104 0 37874 DAVID MANDT CHIEF ENGAGEMENT OFFICER 40.00 X 303853 0 31167 JUNE KO VP, ASIA PACIFIC OPERATIONS 40.00 X 234896 0 20788 JAKOB WAHL VP, EMEA OPERATIONS 40.00 X 166567 0 8409 JOHN HALLENBECK VP, NORTH AMERICA OPERATIONS 40.00 X 189156 0 25172 RANDALL DAVIS SR. VP SAFETY & ADVOCACY 40.00 X 249488 0 22538 RENO DESCHAINE VP, GLOBAL EDUCATION 40.00 X 213784 0 30368 SUZANNE PFORDRESHER VP, GLOBAL MARKETING 40.00 X 202322 0 16671 ALICE MATHU VP, GLOBAL SALES 40.00 X 177361 0 17182 CLAYTON LOGUE DIRECTOR, INFORMATION TECHNOLOGY 40.00 X 165289 0 12081 2779859 0 253238 26 0 1 0 PRODUCTION RESOURCE GROUP LLC PO BOX 419470 BOSTON MA 02241 AV EQUIPMENT RENTAL SERVICES 951874 EUROMONITOR INTERNATIONAL 60-61 BRITTON ST LONDON UK RESEARCH SERVICES 302443 PILLSBURY WINTHROP SHAW PITTMAN PO BOX 601240 CHARLOTTE NC 28260 LEGAL COUNSEL 250266 CSG CREATIVE 313 S PATRICK ST ALEXANDRIA VA 22314 MARKETING SERVICES 234398 DPR CONSTRUCTION 1450 VETERANS BLVD REDWOOD CITY CA 94063 GENERAL CONTRACTOR 213299 17 DUES 900099 1877332 1877332 CONVENTION 900004 577705 577705 FUNWORLD 541800 484228 3248 480980 FEC SUMMIT 900099 278840 278840 MISCELLANEOUS PUBLICAITONS 900099 231383 231383 445906 445906 3895394 331758 331758 10004722 9591196 413526 413526 413526 OTHER INCOME 900099 179606 160090 19516 179606 4820284 3343121 731879 745284 X 1926013 3734409 137118 742489 107916 299647 48005 174050 56757 1977922 359601 750158 66513 460552 499862 1018842 852282 68085 MISCELLANEOUS 324496 CREDIT CARD FEES 157166 GOVERNMENT RELATIONS 79631 PUBLICATIONS PRINTING 67715 94012 14003241 1008 490 6899030 6417334 849578 278026 712363 1071467 17827445 4151919 13837458 13675526 15000887 5585895 701409 701409 488278 488278 279869 159804 38769880 28378229 4090296 882561 4161934 6438069 12916 12974 8265146 7333604 X 30504734 21044625 30504734 21044625 38769880 28378229 X -9182957 -246703 -30449 X X 0 1 X 1 0 0 0 1 1877332 306737 306737 600746 -294009 19817027 -19817027 20231966 -414939 19817027 15300000 4931966 20231966 14500000 700000 15300000 3000000 3000000 10043035 477546 9565489 13550 13550 4770860 3674373 1096487 13675526 DEFERRED COMPENSATION 12974 12974 X 5352189 -246703 835365 588662 4763527 56757 56757 4820284 16805454 2858970 2858970 13946484 56757 56757 14003241 PART V, LINE 4: THE AMOUNT PREVISOULY REPORTED ON THE FORM 990 AS A BOARD DESIGNATED OR QUASI-ENDOWMENT WAS MISSCLASSIFIED AS SUCH. THE BOARD'S INTENTION OF THESE FUNDS ARE FOR A RESERVE FUND TO COVER EXPENSES INCURRED AND REVENUES LOST AS A RESULT OF ONE OF THE ASSOCIATION'S EXPOSITIONS BEING CANCELLED. PART X, LINE 2: INCOME TAXES - THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC). INCOME FROM NON-EXEMPT FUNCTIONS, INCLUDING ADVERTISING, IS SUBJECT TO INCOME TAXES TO THE EXTENT THAT REVENUE EXCEEDS RELATED COSTS. THERE WAS NO TAX DUE FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF RELATED ENTITIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 835,365. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF RELATED ENTITIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 2,858,970. EAST ASIA AND THE PACIFIC 2 9 PROGRAM SERVICES MEMBERSHIP, TRADESHOW, AND EDUCATION 1332807 EUROPE, THE MIDDLE EAST AND AFRICA 1 9 PROGRAM SERVICES AND TRADESHOW OWNERSHIP MEMBERSHIP, TRADESHOW, AND EDUCATION 2832369 LATIN AND SOUTH AMERICA 1 4 PROGRAM SERVICES MEMBERSHIP, EDUCATIONAL EVENTS 416668 4 22 0 0 4 22 4581844 0 4581844 0 0 1 0 0 0 PART III ACCOUNTING METHOD: X 1 1 X X X X 1 1 0 HAROLD MCEVOY PRESIDENT/CEO 403457 0 172216 0 0 0 9750 0 21238 0 606661 0 0 0 DAVID MANDT CHIEF ENGAGEMENT OFFICER 237756 0 66097 0 0 0 9750 0 21417 0 335020 0 0 0 WILLIAM POWERS CHIEF FINANCIAL OFFICER 239596 0 57508 0 0 0 9750 0 28124 0 334978 0 0 0 RANDALL DAVIS SR. VP SAFETY & ADVOCACY 137656 0 33583 0 78249 0 6798 0 15740 0 272026 0 0 0 JUNE KO VP, ASIA PACIFIC OPERATIONS 209848 0 25048 0 0 0 0 0 20788 0 255684 0 0 0 RENO DESCHAINE VP, GLOBAL EDUCATION 175052 0 38732 0 0 0 8953 0 21415 0 244152 0 0 0 SUZANNE PFORDRESHER VP, GLOBAL MARKETING 162767 0 39555 0 0 0 0 0 16671 0 218993 0 0 0 JOHN HALLENBECK VP, NORTH AMERICA OPERATIONS 156613 0 32543 0 0 0 7888 0 17284 0 214328 0 0 0 ALICE MATHU VP, GLOBAL SALES 146879 0 30482 0 0 0 7476 0 9706 0 194543 0 0 0 CLAYTON LOGUE DIRECTOR, INFORMATION TECHNOLOGY 138740 0 26549 0 0 0 5852 0 6229 0 177370 0 0 0 JAKOB WAHL VP, EMEA OPERATIONS 140006 0 26561 0 0 0 0 0 8409 0 174976 0 0 0 PART I, LINE 1A IAAP REIMBURSES THE CHAIRMAN FOR COMPANION TRAVEL. IN CASES WHERE THE FIRST VICE CHAIR IS TRAVELING ON IAAPA BUSINESS FOR THE CHAIRMAN, IAAPA WILL REIMBURSE THE FIRST VICE CHAIR FOR COMPANION TRAVEL. THE PRESIDENT OF THE ASSOCIATION ALSO RECEIVES REIMBURSEMENT FOR COMPANION TRAVEL. PART I, LINES 4A-B RANDALL DAVIS RECEIVED $78,249 IN SEVERANCE PAYMENTS. FORM 990, PART VI, SECTION A, LINE 6 FOUNDED IN 1918, IAAPA IS THE LARGEST INTERNATIONAL TRADE ASSOCIATION FOR PERMANENTLY-SITUATED AMUSEMENT FACILITIES WORLDWIDE. THE ORGANIZATION REPRESENTS OVER 5,300 FACILITY, SUPPLIER, AND INDIVIDUAL MEMBERS FROM MORE THAN 93 COUNTRIES. IAAPA STRIVES TO HELP MEMBERS IMPROVE THEIR EFFICIENCY, MARKETING, SAFETY, AND PROFITABILITY WHILE MAINTAINING THE HIGHEST POSSIBLE PROFESSIONAL STANDARDS IN THE INDUSTRY. MEMBERS INCLUDE THEME PARKS, MUSEUMS, SCIENCE CENTERS AND TOURIST ATTRACTIONS. ADDITIONALLY, THE MEMBERS INCLUDE ALL THE MANUFACTURERS, SUPPLIERS AND CONSULTANTS THAT MAKE THE INDUSTRY SAFE AND FUN. FORM 990, PART VI, SECTION A, LINE 7A THE IAAPA NOMINATING COMMITTEE PRESENTS A SLATE OF NOMINEES (FIVE DIRECTORS EVERY YEAR) TO THE BOARD OF DIRECTORS FOR ELECTION. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MUST OBTAIN APPROVAL FROM THE MEMBERS WITH VOTING RIGHTS FOR ANY MERGER, CONSOLIDATION, DISSOLUTION OR DISPOSITION OF SUBSTANTIALLY ALL ASSETS OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE ANNUAL FEDERAL FORMS 990 AND 990-T FOR IAAPA ARE PREPARED BY THE INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL INFORMATION. THE COMPLETED 990 AND 990-T ARE THEN REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER AND CONTROLLER FOR ACCURACY. THE FORMS ARE POSTED ON A MEMBERS ONLY SECTION OF IAAPA'S WEBSITE. A LINK IS SENT TO ALL BOARD MEMBERS WITH A DEADLINE TO REPLY TO STAFF WITH ANY QUESTIONS OR COMMENTS PRIOR TO FILING THE FORMS. FORM 990, PART VI, SECTION B, LINE 12C IAAPA HAS A CONFLICT OF INTEREST POLICY THAT IS ENFORCED FOR INDIVIDUAL BOARD MEMBERS AND OFFICERS AS DESCRIBED BELOW 1) BOARD MEMBERS AND OTHER INTERESTED PERSONS HAVE A FIDUCIARY DUTY TO CONDUCT THEMSELVES WITHOUT CONFLICT TO THE INTERESTS OF IAAPA IN THEIR CAPACITY AS BOARD MEMBERS, THEY MUST SUBORDINATE PERSONAL, INDIVIDUAL BUSINESS, THIRD-PARTY, AND OTHER INTERESTS TO THE WELFARE AND BEST INTERESTS OF IAAPA. A CONFLICT OF INTEREST ARISES WHEN A BOARD MEMBER MAY BENEFIT FINANCIALLY OR OTHERWISE FROM A DECISION HE OR SHE COULD MAKE IN THAT CAPACITY, INCLUDING INDIRECT BENEFITS SUCH AS TO FAMILY MEMBERS OR BUSINESSES WITH WHICH THE PERSON IS CLOSELY ASSOCIATED. 2) DISCLOSURE IS EXPECTED OF THE FOLLOWING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT COMPETES WITH IAAPA, AN OWNERSHIP, EMPLOYMENT, VOLUNTEER OR AGENCY INTEREST OR INVOLVEMENT IN A COMMERCIAL ENTITY OR NONPROFIT ORGANIZATION THAT IS, OR SEEKS TO BE, A VENDOR OF PRODUCTS OR SERVICES TO IAAPA, OR A POSITION AS SPOKESPERSON, CONSULTANT OR EMPLOYEE OR AGENT FOR ANOTHER COMMERCIAL OR NONPROFIT ORGANIZATION THAT ADVANCES OPPOSING OR ADVERSE PUBLIC POLICY POSITIONS FROM THOSE OF IAAPA. 3) ALL CONFLICTS OF INTEREST ARE NOT NECESSARILY PROHIBITED OR HARMFUL TO IAAPA HOWEVER, FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS AND A DETERMINATION BY THE DISINTERESTED BOARD MEMBERS - WITH THE INTERESTED BOARD MEMBER(S) RECUSED FROM PARTICIPATING IN DEBATES AND VOTING ON THE MATTER - ARE REQUIRED. 4) ALL ACTUAL AND POTENTIAL CONFLICTS OF INTERESTS SHALL BE DISCLOSED BY BOARD MEMBERS TO THE EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES THE DISINTERESTED MEMBERS OF THE EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY) THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. 5)ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM BELOW ALL COMPLETED FORMS SHALL BE PROVIDED TO AND REVIEWED BY THE EXECUTIVE COMMITTEE, AS WELL AS ALL OTHER CONFLICT INFORMATION, IF ANY, PROVIDED BY BOARD MEMBERS. 6)IF THE EXECUTIVE COMMITTEE OR BOARD HAS REASONABLE CAUSE TO BELIEVE A BOARD MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE EXECUTIVE COMMITTEE OR BOARD DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 IAAPA HAS A COMPENSATION COMMITTEE COMPRISED OF THE IAAPA MEMBER OFFICERS. ANNUAL GOALS AND OBJECTIVES FOR THE PRESIDENT ARE PREPARED BY THE PRESIDENT AND APPROVED BY THE COMMITTEE. HIS COMPENSATION AND BONUS IS BASED ON ACHIEVING THOSE GOALS. MARKET SURVEYS ARE PERFORMED PERIODICALLY TO COMPARE COMPENSATION OF HIGHLY PAID IAAPA EMPLOYEES TO THE LOCAL MARKET. THE SENIOR STAFF PREPARES GOALS AND OBJECTIVES FOR APPROVAL BY THE PRESIDENT. SALARY INCREASES FOR SENIOR STAFF ARE APPROVED BY THE PRESIDENT BASED ON THEIR ACHIEVING THE PRESET GOALS AND A BONUS POOL FOR THE SENIOR MANAGEMENT IS APPROVED BY THE COMMITTEE AND DISTRIBUTION OF THE POOL IN AGGREGATE IS APPROVED BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 IAAPA COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF THE INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), ITS DETERMINATION LETTER FORM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS AVAILIBLE TO THE PUBLIC UPON REQUEST. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE AN ORGANIZATION EXEMPT UNDER SECTION 501(C)(6) TO DISCLOSE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, OR FINANCIAL STATEMENTS, IAAPA HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART IX, LINE 11G TEMPORARY HELP 40,719. PROFESSIONAL FEES 1,147,246. RESEARCH & SURVEYS 330,201. EDITORIAL, PROOFREADING, AND DESIGN 452,672. TRANSLATION 7,084. FORM 990, PART XI, LINE 9: GAIN ON FOREIGN CURRENCY TRANSLATION -30,449. GAIN ON SALE OF BUILDING FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING, LINE 2C: THE AUDIT COMMITTEE HAS OVERSIGHT OVER THE AUDIT, REVIEW, AND COMPILATION OF ITS FINANCIAL STATEMENTS. EAS USA 4155 WEST TAFT VINELAND RD ORLANDO FL 32837 362079990 DORMANT LLC DE INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS IAAPA FOUNDATION 4155 WEST TAFT VINELAND ROAD ORLANDO FL 32837 264186862 EDUCATION AND RESERACH FOR THE AMUSEMENT AND ATTRACTIONS INDUSTRY DE 501(C)(3) LINE 7 INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATRACTIONS 0 THE EURO AMUSEMENT SHOW 4 SINT-LAZARUSLANN SINT-JOOST-TEN- BRUSSELS BE 362079990 EUROPEAN TRADESHOW BE INTERNATIONAL ASSOCIATION OF AMUSEMENT PARKS AND ATTRACTIONS C 107266 9535447 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 0