2020-07-15T13:00:34-05:00 2019-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-07-01 521696342 INTERNATIONAL DAIRY FOODS ASSOCIATION INTE 2027374332 1250 H STREET NW NO 900 WASHINGTON DC 20005 NEIL MORAN SR VICE PRES, FINANCE ADMIN 2027374332 2020-07-15 1 SUBRINA L WOOD P00365899 2023319880 38.100.43.98 2020-07-15 14:00:24 ED P AAC600C6407F438ED9881BB94AB08BDC6703F2AD 54FE6E471F8A05619F206DEE27FDE7D0C354BA03 2018 2022-01-07 14:23:13Z MICHAEL DYKES 1250 H STREET NW NO 900 WASHINGTON DC 20005 10405538 0 X WWW.IDFA.ORG X 1989 DC THE PURPOSES OF THE ASSOCIATION ARE:(1) TO COOPERATE WITH OTHER BRANCHES OF THE DAIRY INDUSTRY IN FURTHERANCE OF THE ADVANCEMENT OF THE INDUSTRY AS A WHOLE;(2) TO PROVIDE STAFF ASSISTANCE TO EACH OF THE CONSTITUENT ORGANIZATIONS;(3) TO ESTABLISH BUDGETS AND FINANCING FOR THE OPERATIONS OF THE ASSOCIATION AND TO PROVIDE SUITABLE OFFICES TO CARRY OUT THE POLICIES AND DIRECTIVES OF THE CONSTITUENT ORGANIZATIONS; AND,(4) TO DO ALL OTHER LAWFUL ACTS AND THINGS INCIDENTAL, NECESSARY OR CONVENIENT TO ACCOMPLISH THE OBJECTIVES AND PURPOSES HEREIN SET FORTH. 36 36 30 0 5884 4399 0 0 7138774 4953542 9881 123474 525397 544422 7674052 5621438 0 0 0 0 5048552 5085260 0 0 0 2628503 3449119 7677055 8534379 -3003 -2912941 11555331 13715057 11187046 3936022 368285 9779035 SEE SCHEDULE O FOR DETAILS. 0 0 TO COOPERATE WITH OTHER MEMBERS OF THE DAIRY INDUSTRY IN FURTHERANCE OF THE ADVANCEMENT OF THE INDUSTRY AS A WHOLE; AND TO PROVIDE STAFF ASSISTANCE TO EACH OF ITS CONSTITUENT ORGANIZATIONS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 46 0 1 30 1 1 1 0 0 0 1 1 0 0 0 X 36 36 0 0 1 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 DC X THE ASSOCIATION - NEIL MORAN 2027374332 1250 H STREET NW WASHINGTON DC 20005 DAN ZAGZEBSKI CHAIR 2.00 X X 0 0 0 DAVID AHLEM VICE CHAIR 2.00 X X 0 0 0 STAN RYAN SECRETARY 2.00 X X 0 0 0 DAVID NELSEN TREASURER 2.00 X X 0 0 0 ALAN THOMSEN DIRECTOR 1.00 X 0 0 0 ANDREI MIKHALEVSKY INGREDIENTS BOARD CHAIR 1.00 X 0 0 0 BRIAN PHELAN DIRECTOR 1.00 X 0 0 0 CHRIS OLSEN DIRECTOR 1.00 X 0 0 0 DALE ANDERSEN DIRECTOR 1.00 X 0 0 0 DOUG SIMON CHEESE BOARD VICE CHAIR 1.00 X 0 0 0 DOUGLAS GLADE DIRECTOR 1.00 X 0 0 0 ED MULLINS MILK BOARD VICE CHAIR 1.00 X 0 0 0 ERIN SHARP DIRECTOR 1.00 X 0 0 0 JAY BRYANT DIRECTOR 1.00 X 0 0 0 JEFFREY KANEB MILK BOARD CHAIR 1.00 X 0 0 0 JERRY KAMINSKI DIRECTOR 1.00 X 0 0 0 KEN JORGENSEN DIRECTOR 1.00 X 0 0 0 LAWRENCE WEBSTER DIRECTOR 1.00 X 0 0 0 LOUIE GENTINE CHEESE BOARD CHAIR 1.00 X 0 0 0 MARY LEDMAN DIRECTOR 1.00 X 0 0 0 MICHAEL DOYLE DIRECTOR 1.00 X 0 0 0 MICHAEL WELLS ICE CREAM BOARD CHAIR 1.00 X 0 0 0 MIKE NEU DIRECTOR 1.00 X 0 0 0 MIKE REIDY IMMEDIATE PAST CHAIR 1.00 X 0 0 0 PATRICIA STROUP DIRECTOR 1.00 X 0 0 0 PETER COTTER DIRECTOR 1.00 X 0 0 0 PHILIPPE CARADEC YOGURT AND CULTURED PRODUCTS BOARD CHAIR 1.00 X 0 0 0 RICH DRAPER ICE CREAM BOARD VICE CHAIR 1.00 X 0 0 0 RUSSELL COLEMAN DIRECTOR 1.00 X 0 0 0 SCOTT MCGINTY DIRECTOR 1.00 X 0 0 0 SHELLEY ROTH DIRECTOR 1.00 X 0 0 0 TERRY BROCKMAN INGREDIENTS BOARD VICE CHAIR 1.00 X 0 0 0 TIM GALLOWAY DIRECTOR 1.00 X 0 0 0 TIM WALLS YOGURT AND CULTURED PRODUCTS BOARD VICE CHAIR 1.00 X 0 0 0 TOM MURPHY DIRECTOR 1.00 X 0 0 0 TREVOR FARRELL YOGURT AND CULTURED PRODUCTS BOARD VICE CHAIR 1.00 X 0 0 0 MICHAEL DYKES PRESIDENT & CEO 40.00 X 817916 0 46217 DAVE CARLIN SENIOR VICE PRESIDENT 40.00 X 421472 0 42193 NEIL MORAN SENIOR VICE PRESIDENT 40.00 X 285280 0 43686 TRACY BOYLE ASSISTANT SECRETARY/TREASURER 40.00 X 136205 0 31504 CARY FRYE SENIOR VICE PRESIDENT 40.00 X 360028 0 41622 THOMAS WOJNO SENIOR VICE PRESIDENT 40.00 X 306812 0 10145 ANTHONY EBERHARD VICE PRESIDENT 40.00 X 270193 0 10831 JOHN ALLAN VICE PRESIDENT 40.00 X 155085 0 23160 HEATHER SOUBRA CHIEF OF STAFF 40.00 X 132305 0 12417 2885296 0 261775 14 0 1 0 MARRIOTT BUSINESS SERVICES PO BOX 403003 ATLANTA GA 30384 HOTEL FOR MEETING 319524 THE RUSSELL GROUP INC 1919 S EADS ST SUITE 103 ARLINGTON VA 222023028 LOBBYIST 240000 HOGAN LOVELLS 555 13TH STREET NW 800E WASHINGTON DC 20004 LEGAL 180700 GRAVES SHOW PRODUCTIONS 3413 TANTERRA CIRCLE BROOKEVILLE MD 20833 AUDIO VIDEO MANAGEMENT & STAGING 177750 ANDREW M NOVAKOVIC 130 AUTUMN RIDGE LANE ITHACA NY 14850 CONSULTANT 129235 5 MEMBERSHIP DUES 900099 2576518 2576518 TRAINING & ED. PROGRAMS 900099 2338333 2338333 ADMIN FEES USDEC 900099 24021 24021 MILKPEP 900099 14670 14670 4953542 128012 128012 339083 0 339083 339083 339083 4779562 4784100 -4538 -4538 -4538 ADMINISTRATIVE REIMBURSEMENTS 900099 169800 169800 MISC REV 900099 29655 29655 ADVERTISING 541800 5884 5884 205339 5621438 5152997 5884 462557 1824473 2761467 178033 71956 249331 4098 24500 285 19393 140279 33461 124873 1128318 1635588 379 59162 54414 OTHER 120644 MEMBER RELATIONS 50552 DUES 37353 INTRA-INDUSTRY RELATION 15820 8534379 784377 2304880 99623 189285 101309 114912 1584124 1502463 98477 81661 10443265 11001012 28280 23307 11555331 13715057 1197624 983686 102930 2344069 9886492 608267 11187046 3936022 X 368285 9779035 368285 9779035 11555331 13715057 X -2912941 864008 11459683 X X 0 1 X 1 0 0 0 1 2576518 990165 359068 1349233 772955 576278 453433 445673 7760 710489 664630 45859 420202 392160 28042 81661 DEFERRED RENT ABATEMENT 463877 DEFERRED COMPENSATION 144390 608267 X 17044934 11459683 11459683 5585251 285 35902 36187 5621438 8493654 -40440 -40440 8534094 285 285 8534379 PART X, LINE 2: IDFA ADOPTED THE AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF 'MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IDFA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2019 AND 2018, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2019, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2015 THROUGH 2017 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES THAT IDFA FILES A RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRANSFER OF CONSTITUENT ORGANIZATIONS' NET ASSETS 11,459,683. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED EXPENSES 40,440. REALIZED GAIN/LOSS -4,538. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHARGES FOR OVERHEAD EXPENSES -40,440. X X X 1 1 X X X X 0 0 0 MICHAEL DYKES PRESIDENT & CEO 817916 0 0 0 0 0 15000 0 31217 0 864133 0 0 0 DAVE CARLIN SENIOR VICE PRESIDENT 421472 0 0 0 0 0 20400 0 21793 0 463665 0 0 0 NEIL MORAN SENIOR VICE PRESIDENT 285280 0 0 0 0 0 33900 0 9786 0 328966 0 0 0 TRACY BOYLE ASSISTANT SECRETARY/TREASURER 136205 0 0 0 0 0 17208 0 14296 0 167709 0 0 0 CARY FRYE SENIOR VICE PRESIDENT 360028 0 0 0 0 0 33900 0 7722 0 401650 0 0 0 THOMAS WOJNO SENIOR VICE PRESIDENT 306812 0 0 0 0 0 0 0 10145 0 316957 0 0 0 ANTHONY EBERHARD VICE PRESIDENT 270193 0 0 0 0 0 0 0 10831 0 281024 0 0 0 JOHN ALLAN VICE PRESIDENT 155085 0 0 0 0 0 11804 0 11356 0 178245 0 0 0 PART I, LINE 1A FOR THE PRESIDENT: TRAVEL FOR WIFE AND DUES ARE INCLUDED IN COMPENSATION REVIEW BY THE COMPENSATION COMMITTEE. FOR SENIOR GROUP VICE PRESIDENT AND VICE PRESIDENT: TRAVEL FOR COMPANION TO THE SPRING BOARD MEETING AND SOCIAL CLUBS DUES AS APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE 12/31/2018, THE BOARD OF DIRECTORS OF THE CONSTITUENT ORGANIZATIONS AND IDFA APPROVED, WITH THE MEMBERS APPROVAL, DISSOLUTION AND WINDING UP OF THE CONSTITUENT ORGANIZATIONS IN ACCORDANCE WITH THEIR STATE STATUTES, WITH ALL REMAINING ASSETS AND ATTENDANT LIABILITIES TRANSFERRED TO IDFA. FORM 990, PART VI, SECTION A, LINE 6 A. CONSTITUENT ORGANIZATION MEMBERS - THE MEMBERS OF THE CONSTITUENT ORGANIZATIONS (MILK INDUSTRY FOUNDATION, NATIONAL CHEESE INSTITUTE, INC, AND INTERNATIONAL ICE CREAM ASSOCIATION) AND EACH OF THEIR RESPECTIVE NORTH AMERICAN MEMBERS SHALL AUTOMATICALLY AND WITHOUT FURTHER ACTION BE A MEMBER OF THE ASSOCIATION. IN THE EVENT THAT ANY CONSTITUENT ORGANIZATION CEASES TO BE A MEMBER OF THE ASSOCIATION, EACH NORTH AMERICAN MEMBER OF THE CONSTITUENT ORGANIZATION SHALL THEREUPON AUTOMATICALLY AND WITHOUT FURTHER ACTION ALSO CEASE TO BE A MEMBER OF THE ASSOCIATION, BUT NO CONSTITUENT ORGANIZATION OR NORTH AMERICAN MEMBER OF A CONSTITUENT ORGANIZATION SHALL BE RELIEVED OF ANY LIABILITIES, INCLUDING WITHOUT LIMITATION ANY DUES OR ASSESSMENTS, WHICH WERE DIRECTLY OR INDIRECTLY ACCRUED ON BEHALF OF SUCH CONSTITUENT ORGANIZATION AND UNPAID AT THE TIME SUCH CONSTITUENT ORGANIZATION CEASED TO BE MEMBER OF THE ASSOCIATION. B. IDFA BUSINESS PARTNER MEMBER - ANY PERSON, PARTNERSHIP, CORPORATION OR OTHER LEGAL ENTITY (EXCEPT FOR A TRADE ASSOCIATION) IN THE BUSINESS OF SUPPLYING GOODS OR SERVICES TO THE DAIRY PROCESSING OR MANUFACTURING INDUSTRIES IS ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. THIS MEMBERSHIP CATEGORY SHALL INCLUDE BROKERS 6 OF MILK PRODUCTS, ICE CREAM, OR CHEESE PRODUCTS. AN IDFA BUSINESS PARTNER SHALL AUTOMATICALLY AND WITHOUT FURTHER ACTION BE A MEMBER OF ONE OR MORE OF THE CONSTITUENT ORGANIZATIONS, CONSISTENT WITH ITS PRODUCT BUSINESS. C. IDFA GOLD BUSINESS PARTNER - ANY PERSON, PARTNERSHIP, CORPORATION OR OTHER LEGAL ENTITY ELIGIBLE FOR MEMBERSHIP AS AN IDFA BUSINESS PARTNER IS ALSO ELIGIBLE FOR MEMBERSHIP AS AN IDFA GOLD BUSINESS PARTNER. THIS CATEGORY OF MEMBERSHIP SHALL HAVE A HIGHER RATE OF DUES THAN REGULAR IDFA BUSINESS PARTNERS, AND AN ENHANCED LEVEL OF MEMBERSHIP RIGHTS AND PRIVILEGES, INCLUDING ELIGIBILITY TO SERVE ON THE BOARD OF DIRECTORS AND COMMITTEES. AN IDFA GOLD BUSINESS PARTNER SHALL ALSO AUTOMATICALLY AND WITHOUT FURTHER ACTION BE A MEMBER OF ONE OR MORE OF THE CONSTITUENT ORGANIZATIONS, CONSISTENT WITH ITS PRODUCT BUSINESS. D. INTERNATIONAL MEMBER - ANY PERSON, PARTNERSHIP, CORPORATION OR OTHER LEGAL ENTITY (EXCEPT FOR A TRADE ASSOCIATION) IN THE BUSINESS OF PROCESSING, MANUFACTURING, DISTRIBUTING, MARKETING, OR LICENSING MILK PRODUCTS, ICE CREAM, OR CHEESE PRODUCTS OUTSIDE OF THE UNITED STATES, CANADA, OR MEXICO IS ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. AN INTERNATIONAL MEMBER SHALL ALSO AUTOMATICALLY AND WITHOUT FURTHER ACTION BE A MEMBER OF ONE OR MORE OF THE CONSTITUENT ORGANIZATIONS, CONSISTENT WITH ITS PRODUCT BUSINESS. E. AFFILIATED ASSOCIATION - ANY TRADE ASSOCIATION, OR COMPARABLE ORGANIZATION, REPRESENTING PROCESSORS, MANUFACTURERS, DISTRIBUTORS, MARKETERS, OR LICENSORS OF MILK PRODUCTS, ICE CREAM, OR CHEESE PRODUCTS IS ELIGIBLE FOR MEMBERSHIP IN THE ASSOCIATION. AN AFFILIATED ASSOCIATION SHALL ALSO AUTOMATICALLY AND WITHOUT FURTHER ACTION BE A MEMBER OF ONE OR MORE OF THE CONSTITUENT ORGANIZATIONS, CONSISTENT WITH ITS PRODUCT BUSINESS. F. DEFINITIONS - FOR PURPOSES OF THESE BYLAWS: 1. THE TERM "MILK PRODUCTS" SHALL INCLUDE ANY PRODUCT FOR WHICH DUES ARE PAID BY A NORTH AMERICAN MEMBER OF THE MILK INDUSTRY FOUNDATION; 2. THE TERM "ICE CREAM" SHALL INCLUDE ANY PRODUCT FOR WHICH DUES ARE PAID BY A NORTH AMERICAN MEMBER OF THE INTERNATIONAL ICE CREAM ASSOCIATION; AND, 3. THE TERM "CHEESE PRODUCTS" SHALL INCLUDE ANY PRODUCT FOR WHICH DUES ARE PAID BY A NORTH AMERICAN MEMBER OF THE NATIONAL CHEESE INSTITUTE, INC. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF UP TO TWENTY-SEVEN (27) PERSONS DESIGNATED BY THE RESPECTIVE BOARDS OF DIRECTORS OF THE CONSTITUENT ORGANIZATIONS APPORTIONED IN THE FOLLOWING WAY: THE INTERNATIONAL ICE CREAM ASSOCIATION SHALL DESIGNATE UP TO NINE (9) DIRECTORS; THE MILK INDUSTRY FOUNDATION SHALL DESIGNATE UP TO NINE (9) DIRECTORS; AND THE NATIONAL CHEESE INSTITUTE, INC. SHALL DESIGNATE UP TO NINE (9) DIRECTORS. IT IS THE EXPECTATION OF THE ASSOCIATION THAT EACH CONSTITUENT ORGANIZATION SHALL HAVE THE RIGHT TO DESIGNATE PERSONS OF ITS OWN CHOOSING, WHETHER OFFICERS OR NOT, AS ITS DESIGNATED DIRECTORS FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE INTERNATIONAL DAIRY FOODS ASSOCIATION'S COMPENSATION COMMITTEE WHICH INCLUDES THE INTERNATIONAL DAIRY FOODS ASSOCIATION'S CHAIRMAN AND THE CHAIRMEN OF THE BOARDS FOR THE THREE CONSTITUENT ORGANIZATIONS AND PRIOR CHAIRS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS GIVEN OUT TO THE BOARD AT THE ANNUAL BOARD MEETING IN THE FALL. THE DIRECTOR OF BOARD RELATIONS IS RESPONSIBLE FOR ENSURING THAT ALL BOARD MEMBERS COMPLETE THE DISCLOSURE. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE WHO IS PROVIDED WITH A LISTING OF OTHER FOOD TRADE ASSOCIATIONS CEO'S SALARY AND BENEFITS AS REPORTED ON THE ASSOCIATIONS MOST CURRENT 990 FILING. THE COMPENSATION COMMITTEE IS ALSO PROVIDED WITH THE DUTIES, RESPONSIBILITIES, GOALS AND CURRENT COMPENSATION AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE PROVIDED UPON REQUEST AT THE COST OF THE ASSOCIATION. FORM 990, PART XI, LINE 9: TRANSFER OF CONSTITUENT ORGANIZATIONS' NET ASSETS 11,459,683. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, SCHEDULE O - MERGER NOTE ALL TEXT REFERENCES TO 'CONSTITUENT ORGANIZATIONS' RELATE TO THE TAX PERIOD JULY 1, 2018 TO DECEMBER 31, 2018. AS OF JANUARY 1, 2019 ALL ASSETS AND LIABILITIES OF THE CONSTITUENT ORGANIZATIONS WERE TRANSFERRED TO IDFA AND THOSE ORGANIZATIONS DISSOLVED. WORLDWIDE FOOD EXPO LLC 1250 H STREET NW WASHINGTON DC 20005 541843106 TRADE SHOW DE INTERNATIONAL DAIRY FOODS ASSN