2019-07-29T12:51:01-05:00 2017-12-31 061143555 REYNOLDS & ROWELLA LLP 90 GROVE STREET RIDGEFIELD CT 06877 990 2017-01-01 134060641 THE INTERNATIONAL ASSOCIATION OF CONTRACT AND COMMERCIAL MANAGERS INC INTE 2034318741 90 GROVE STREET NO 02 RIDGEFIELD CT 06877 ROBERT EMERY VICE PRESIDENT 2034318741 2019-07-26 1 FRANK A ROWELLA JR CPA P00117516 2034380161 73.159.168.169 2019-07-26 11:16:53 ED 060310201831903a0e54 2018-11-15 P 1739892A549AAD4FCB88C6F200AD3ED0D752A5DB 1739892A549AAD4FCB88C6F200AD3ED0D752A5DB 2017 2019-02-21 02:37:17Z FORM 990 - AMENDED RETURN X ROBERT EMERY 90 GROVE STREET 2 RIDGEFIELD CT 06877 4947853 0 X WWW.IACCM.COM X 1999 CT THE INTERNATIONAL ASSOCIATION FOR CONTRACT & COMMERCIAL MANAGERS PRIMARY PURPOSE IS TO ADVANCE THE INTEREST OF CONTRACT & COMMERCIAL PROFESSIONALS. 14 14 6 0 0 0 0 0 2871209 3361775 0 976 1423125 1585102 4294334 4947853 0 0 0 0 2005942 2142420 0 0 0 2110882 2508494 4116824 4650914 177510 296939 686651 1066573 113440 196423 573211 870150 THE PRIMARY PURPOSE OF THIS ORGANIZATION IS TO ADVANCE THE INTEREST OF CONTRACT AND COMMERCIAL PROFESSIONALS 0 0 SPONSOR CONFERENCES AND SEMINARS. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 0 1 0 0 0 0 1 1 0 0 1 0 0 6 1 0 1 UK AS 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X SALLY HUGHS 2034039467 90 GROVE STREET SUITE 02 RIDGEFIELD CT 06877 CRAIG CONTE BOARD MEMBER 0.00 X 0 0 0 BARRY HOOPER BOARD MEMBER 0.00 X 0 0 0 PAUL BRANCH VICE CHAIR AMERICAS 0.00 X X 0 0 0 DAN MAHLEBASHIAN BOARD MEMBER 0.00 X 0 0 0 PAUL KRUSPE BOARD MEMBER 0.00 X 0 0 0 LAMAR CHESNEY BOARD MEMBER 0.00 X 0 0 0 SALLY HUGHES CEO 0.00 X X 0 0 0 GHISLAINE GUNGE BOARD MEMBER 0.00 X 0 0 0 DARRYL SCOTT BOARD MEMBER 0.00 X 0 0 0 NILS SVANBERG BOARD MEMBER 0.00 X 0 0 0 PABLO ZARRA BOARD MEMBER 0.00 X 0 0 0 RICHARD MURRAY BOARD MEMBER 0.00 X 0 0 0 CAROL SAVAGE BOARD MEMBER 0.00 X 0 0 0 ROBERT HARRIS EMERY VP GLOBAL BUSINESS DEVELOPMENT & ALLIANCES 40.00 X 120000 0 34054 TIMOTHY CUMMINS PRESIDENT 40.00 X 221000 0 36354 STEWART PRIZEMAN VP NORTH AMERICA 40.00 X 176539 0 39395 517539 0 109803 3 0 1 0 BMANAGEMENT 90 GROVE STREET SUITE 02 RIDGEFIELD CT 06877 PROFESSIONAL AND MANAGEMENT SERVICES 272340 CONDICIO LTD WHYTEHOLME AUGUST LANE FARLEY GRE SURREY UK GU5 9JP MANAGEMENT CONSULTING 198797 2 PROGRAM FEES 541900 1262050 1262050 CONFERENCES 541900 698559 698559 RESEARCH/ ADVISORY 541900 486147 486147 MANAGED PROGRAM 541900 415314 415314 CLASSROOM 541900 96771 96771 402934 402934 3361775 976 976 MEMBERSHIP DUES 541900 1585102 1585102 1585102 4947853 4947853 0 0 X 221000 1737883 133579 49958 14353 48390 821055 4104 66284 46748 52710 381292 665588 272340 1437 5228 MISCELLANEOUS EXPENSES 57716 TELEPHONE 31743 FOREIGN EXCHANGE LOSS 29720 PRINTING AND REPRODUCTI 8819 967 4650914 599404 920509 7943 3252 3099 4691 84148 141373 686651 1066573 887 113440 195536 113440 196423 X 573211 870150 573211 870150 686651 1066573 296939 0 X X 0 1 X 1 0 7943 3252 4691 4691 DUE FROM IACCM EMEA 141011 DUE FROM IACCM PTY LTD 362 141373 ACCRUED EXPENSES 18214 DUE TO BMANAGEMENT 177322 195536 X 4947853 0 4947853 0 4947853 4650914 0 4650914 0 4650914 PART X, LINE 2: THE ASSOCIATION QUALIFIES AS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, EXCEPT FOR INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURES IN THE FINANCIAL STATEMENTS. THE ASSOCIATION'S 2014 THROUGH 2016 TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL, STATE OR LOCAL TAX AUTHORITIES. EAST ASIA AND THE PACIFIC 1 0 PROGRAM SERVICES MANAGED LEARNING, CONFERENCES, RESEARCH AND ADVISORY 383710 1 0 0 0 1 0 383710 0 383710 1 0 0 0 0 0 X 1 1 X 0 0 0 ROBERT HARRIS EMERY VP GLOBAL BUSINESS DEVELOPMENT & ALL 120000 0 0 0 0 0 16054 0 18000 0 154054 0 0 0 TIMOTHY CUMMINS PRESIDENT 221000 0 0 0 0 0 14254 0 22100 0 257354 0 0 0 STEWART PRIZEMAN VP NORTH AMERICA 176539 0 0 0 0 0 39395 0 0 0 215934 0 0 0 PART I, LINE 1A DIRECTOR IS REIMBURSED FOR BUSINESS USE OF RESIDENCE AND AUTOMOBILE TIM CUMMINS PRESIDENT EXPENSE X 887 0 1 1 887 BMANAGEMENT LLC ENTITY MORE THAN 5% OWNED BY TIMOTHY CUMMINS 272340 BMANAGEMENT LLC PERFORMS TECHNICAL SERVICES FOR THE ASSOCIATION INCLUDING SOFTWARE DEVELOPMENT, RESEARCH AND CONSULTING WHICH INCLUDES BENCHMARKING STUDIES AND SURVEYS. 1 IACCM EMEA LTD OUTSIDE CONTRACTOR 667997 IACCM EMEA LIMITED IS A VENDOR FOR THE ASSOCIATION AND PERFORMS TECHNICAL SERVICES AS AN OUTSIDE CONTRACTOR. 0 FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS 16 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ARE ELECTED BY OPEN ELECTION. ALL PAID MEMBERS ARE ELIGIBLE TO STAND FOR ELECTION AND TO VOTE FOR CANDIDATES. FORM 990, PART VI, SECTION A, LINE 7B THE ASSOCIATION'S ARTICLES DEFINE THOSE DECISIONS THAT ARE SUBJECT TO GENERAL ENDORSEMENT BY THE MEMBERS AND THOSE WHICH ARE WITHIN THE AUTHORITY OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A MEMBER OF THE ASSOCIATION'S BOARD REVIEWED FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGHOUT THE YEAR. THEY ALSO HAVE AN ETHICS & AUDIT COMMITTEE WHICH CONSISTS OF 3 ELECTED BOARD MEMBERS AND WHICH OFFERS OPEN ACCESS TO ANY STAFF MEMBER OR GENERAL MEMBER TO MAKE CONFIDENTIAL COMPLAINTS OR RAISE ANY CONFLICT OF INTEREST CONCERNS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990, PART IX, LINE 11G OTHER FEES 44,958. PUBLISHING 107,485. OUTSIDE SERVICES 667,997. DUES AND SUBSCRIPTIONS 615. FORM 990, PART XII, LINE 2C: NO CHANGES FROM THE PRIOR YEAR. FORM 990 - AMENDED RETURN THIS RETURN IS BEING AMENDED TO INCLUDE THE INCOME AND EXPENSES OF A FOREIGN DISREGARDED ENTITY THAT IS 100% OWNED BY THE ORGANIZATION. THE DISREGARDED ENTITY IS LOCATED IN AUSTRALIA. ALL FORMS AND SCHEDULES REQUIRED HAVE BEEN INCLUDED. THE RETURN ALSO INCLUDES FORM 926 RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION. PLEASE SEE STATEMENT BELOW RELATED TO FILING OF FORM 926 - DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES AND REASONABLE CAUSE STATEMENT. DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES 2016 FORM 926 - REASONABLE CAUSE STATEMENT INTERNAL REVENUE CODE (26 U.S.C.) ("IRC")SECTION 6038B(C)(2),6501(C)(8);TREAS.REG.(26 C.F.R.)SECTION 1.6038B-1(F)(3) PURSUANT TO THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES, TAXPAYER IS AMENDING ITS ORIGINAL RETURN FOR THE PURPOSE, AMONG OTHERS, OF INCLUDING A FORM 926 THAT WAS NOT INCLUDED WITH ITS ORIGINALLY FILED RETURN. AS MORE FULLY EXPLAINED BELOW, NO PENALTY SHOULD BE IMPOSED BECAUSE REASONABLE CAUSE, AND NOT WILLFUL NEGLECT, EXISTS FOR THE OMISSION OF THAT FORM FROM TAXPAYER'S ORIGINAL RETURN. TAXPAYER WAS IN THE PROCESS OF AMENDING THEIR 2017 FORM 990 FOR THE PURPOSE OF INCLUDING THE ACTIVITY OF A NEWLY ORGANIZED FOREIGN SUBSIDIARY THAT WAS NOT INCLUDED ON THE ORIGINAL RETURN FILED. DURING THE THE GATHERING OF INFORMATION AND PREPARATION OF THE AMENDED RETURN IT WAS DISCOVERED THAT THE FORM 926 SHOULD HAVE BEEN COMPLETED FOR 2017. ONCE DISCOVERED TAXPAYER INVESTIGATED FURTHER AND DETERMINED THAT THE FORM SHOULD HAVE BEEN FILED FOR SEVERAL YEARS PRIOR 2017. TAXPAYER,TOGETHER WITH ITS ADVISORS, THEN MOVED AS EXPEDITIOUSLY AS POSSIBLE TO GATHER ALL THE DOCUMENTS AND INFORMATION NECESSARY TO PREPARE AND FILE THE FORM 926 NOW BEING FILED. CONTEMPORANEOUSLY WITH THIS FILING, TAXPAYER IS AMENDING ITS 2009,2014,2015 AND 2016 FORMS 990 TO INCLUDE A FORM 926 FOR EACH OF THOSE YEARS PURSUANT TO THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES. NO INCOME WAS OMITTED FROM TAXPAYER'S ORIGINAL RETURN. FURTHER, TAXPAYER HEREBY CERTIFIES THAT NONE OF THE INFORMATION LISTED IN THE FORM 926 NOW BEING FILED RELATES TO ANY ENTITY THAT HAS EVER ENGAGED IN TAX EVASION. FOR THE FOREGOING REASONS,THE OMISSION OF THE FORM 926 FROM TAXPAYER'S ORIGINAL RETURN WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT, AND NO PENALTY SHOULD THEREFORE BE IMPOSED. SEE IRC SECTIONS 6038B(C)(2), 6501(C)(8); TREAS. REG. SECTION 1.6038B-L(F)(3). IACCM PTY LTD SUITE 3 LEVEL 11 6 OCONNELL STREE SYDNEY NSW AS 2000 TRAINING/SEMINARS AS 157409 33973 INTERNATIONAL ASSOC OF CONTRACT AND COMMERCIAL MANGERS INC BMANAGEMENT LLC 90 GROVE STREET SUITE 02 RIDGEFIELD CT 06877 680524233 TECHNICAL SERVICE PROVIDER CT N/A N/A 0 0 IACCM EMEA LTD 167-169 GREAT PORTLAND STREET LONDON UK W1W 5PF TECHNICAL SERVICE PROVIDER UK N/A 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 IACCM EMEA LTD M 667997 INVOICES BMANAGEMENT LLC M 272340 INVOICES