2019-11-14T09:49:36-06:00 2018-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-01-01 362079990 INTL ASSN AMUSEMENT PARKS & ATTRACTIONS INTL 3213197600 4155 West Taft Vineland Road Orlando FL 32837 HAROLD MCEVOY President & CEO 3213197600 2019-11-14 1 SCOTT E HALLBERG CPA P01081188 2023319880 38.100.43.98 2019-11-14 10:49:07 ES P 099BB351ED5C43DB8E4A0DD96B056B1430213725 53FA1E79E36A59B57C2B3CB543D5F217EA90FE92 2018 2020-03-31 21:24:44Z X IAAPA HAROLD MCEVOY 4155 West Taft Vineland Road Orlando FL 32837 31753100 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. 24 24 64 0 1145085 0 0 0 22909552 25471088 584900 867200 622752 646227 24117204 26984515 0 0 0 0 6807139 6994420 0 0 0 15950637 18376473 22757776 25370893 1359428 1613622 32566775 33712833 7365015 8131574 25201760 25581259 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 1 1 0 0 1 1 1 0 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 1 105 0 1 64 1 1 1 1 BE MX HK CH 0 0 1 1 0 0 0 X 24 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 Greg Hale IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 Andreas Andersen CHAIRMAN OF THE BOARD 1.00 X X 0 0 0 David Rosenberg FIRST VICE CHAIR 1.00 X X 0 0 0 AMANDA THOMPSON OBE Second Vice Chair 1.00 X X 0 0 0 Hank Salemi TREASURER 1.00 X X 0 0 0 VGP RAVIDAS DirecTOR 1.00 X 0 0 0 Richard Carroll DirecTOR 1.00 X 0 0 0 AHMAD HUSSAIN dIRECTOR 1.00 X 0 0 0 sascha czibulka dIRECTOR 1.00 X 0 0 0 Matthias Li DIRECTOR 1.00 X 0 0 0 Wuthichai Luangamornlert DIRECTOR 1.00 X 0 0 0 FERNANDO EIROA DIRECTOR 1.00 X 0 0 0 ROB NORRIS dIRECTOR 1.00 X 0 0 0 Jim Pattison dIRECTOR 1.00 X 0 0 0 PAUL NORTON dIRECTOR 1.00 X 0 0 0 KEN WHITING dIRECTOR 1.00 X 0 0 0 Chip Cleary DIRECTOR 1.00 X 0 0 0 Adrea Gibbs DIRECTOR 1.00 X 0 0 0 Phil Wilson DIRECTOR 1.00 X 0 0 0 ROBERT WILLIAMS DIRECTOR 1.00 X 0 0 0 Dan Aylward DIRECTOR 1.00 X 0 0 0 Kyle Allison DIRECTOR 1.00 X 0 0 0 Rene Aziz DIRECTOR 1.00 X 0 0 0 Cecilia Chavez DIRECTOR 1.00 X 0 0 0 Mikka Seppala Director 1.00 X 0 0 0 paul royce noland president/ceo 39.00 1.00 X 399420 0 14832 HAROLD MCEVOY President/CEO/CFO 39.00 1.00 X 413628 0 26326 DOUG STAGNER COO 40.00 X 387314 0 29349 david mandt SR vp communications 40.00 X 238401 0 17666 JUNE KO VP, ASIA PACIFIC OPERATION 40.00 X 214349 0 17688 Ryan Strowger Sr VP, Sales, Conventions 40.00 X 225465 0 7876 Reno Deschaine VP, Education 40.00 X 184703 0 12814 randall davis SR.vp safety & advocacy 40.00 X 178736 0 24859 Suzanne Pfordresher VP, Global Marketing 40.00 X 126714 0 8813 Erika Scheffer Dir., State Advocacy 40.00 X 126683 0 22121 2495413 0 182344 18 0 1 0 DPR Construction 315 E Robinson Street OrlanDO FL 32801 General Contractor 1156513 Williams & Jensen PLLC 701 8th Street NW Suite 500 Washington DC 20001 Legal Counsel 256262 Pillsbury Winthrop Shaw Pittman 1200 17th Street NW WASHINGTON DC 20036 legal Counsel 230234 Arent Fox 1717 K Street NW Washington DC 20006 Legal Counsel 226321 Value 2 Partners 213 East Franklin St 304 Chapel Hill NC 27514 Project Management 220319 5 CONVENTION 900004 21423094 21423094 DUES 900099 2054752 2054752 FUNWORLD 541800 726983 3708 723275 Publications 511120 387618 387618 EDUCATION 900099 318947 318947 559694 559694 25471088 631561 631561 5004224 4768585 235639 235639 235639 Other income 900099 646227 612035 34192 646227 26984515 24972230 1145085 867200 X 1758973 3826337 447001 551144 410965 46988 240591 90878 3720115 950002 749973 75798 387648 2208100 7691609 436744 46140 CREDIT CARD Fees 437154 publications printing 217971 Government relations 215746 Awards & recognition 151274 709742 25370893 942 4278601 7097394 645961 575310 368226 645734 11014859 3403937 4120655 7610922 11899192 14607332 8948698 698460 488278 488278 1817164 1988461 32566775 33712833 3585491 3904615 3284036 4182164 495488 44795 7365015 8131574 X 25201760 25581259 25201760 25581259 32566775 33712833 X 1613622 -1191260 -42863 X X 0 1 X 1 0 0 0 1 2054752 143887 625984 769871 657521 112350 20231966 -414939 19817027 15300000 4931966 20231966 14600000 700000 15300000 12300000 2300000 14600000 10300000 2000000 12300000 0 0 3000000 3000000 4100224 4100224 879324 586114 293210 3035311 2817823 217488 7610922 Property Held for sale 1817164 deposits 47028 due from related parties 124269 1988461 DEFERRED COMPENSATION 12752 Deferred rent 32043 44795 X 32411048 -1191260 6708671 5517411 26893637 90878 90878 26984515 30616133 5336118 5336118 25280015 90878 90878 25370893 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 taxable income for the years ended December 31, 2018 and 2017; 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 6,708,671. Part XII, Line 2d - Other Adjustments: expenses of related entities INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 5,336,118. East Asia and the Pacific 2 8 Program Services Membership, Tradeshow, AND EDUCATION 3732076 Europe, the Middle East and Africa 1 10 Program Services and Tradeshow Ownership Membership, Tradeshow, and Education 5271062 LAtin and South America 1 5 Program Services Membership, Educational Events 537687 4 23 0 0 4 23 9540825 0 9540825 0 0 1 0 0 0 X X 1 1 X X X X 1 1 0 paul royce noland president/ceo 273420 0 126000 0 0 0 4783 0 10049 0 414252 0 0 0 HAROLD MCEVOY President/CEO/CFO 363628 0 50000 0 0 0 9250 0 17076 0 439954 0 0 0 DOUG STAGNER COO 387314 0 0 0 0 0 9250 0 20099 0 416663 0 0 0 david mandt SR vp communications 215008 0 23393 0 0 0 9112 0 8554 0 256067 0 0 0 JUNE KO VP, ASIA PACIFIC OPERATION 194303 0 20046 0 0 0 2330 0 15358 0 232037 0 0 0 Ryan Strowger Sr VP, Sales, Conventions 140416 0 85049 0 0 0 3400 0 4476 0 233341 0 0 0 Reno Deschaine VP, Education 165982 0 18721 0 0 0 4260 0 8554 0 197517 0 0 0 randall davis SR.vp safety & advocacy 158530 0 20206 0 0 0 6197 0 18662 0 203595 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 Douglas Stagner, COO, received a severance payment of $82,505 during the year. Ryan Strowger, Senior VP, Convention Sales, received a severance payment of $9,930 during the year. PAUL ROYCE NOLAND PARTICIPATED IN A 457(f) NONQUALIFIED RETIREMENT PLAN. 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 MEMBERSHIP AT ITS ANNUAL BUSINESS MEETING FOR ELECTION. Form 990, Part VI, Section A, line 7b OTHER THAN THE ELECTION OF THEIR REPRESENTATIVES ON THE BOARD OF DIRECTORS, THERE ARE NO OTHER DECISIONS OF THE BOARD THAT ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP. THE BOARD OF DIRECTORS SUPERVISES, DIRECTS, AND CONTROLS THE POLICIES AND PROGRAMS OF THE ASSOCIATION. EACH DIRECTOR HAS A FIDUCIARY DUTY TO BE LOYAL TO THE ASSOCIATION, TO ACT IN ITS BEST INTERESTS, TO AVOID CONFLICTS OF INTEREST, TO MAINTAIN THE CONFIDENTIALITY OF ASSOCIATION INFORMATION, AND TO AVOID UTILIZING THE OFFICE FOR PERSONAL GAIN. 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 ACCRACY. 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 272,180. Professional Fees 2,408,535. Research & surveys 585,580. Editorial, proofreading, and design 376,448. Translation 77,372. Form 990, Part XI, line 9: Gain on foreign CURRENCY translation -42,863. 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 1448 Duke St Alexandria VA 22314 362079990 Dormant LLC DE International Association of Amusement Parks and Attractions IAAPA FOUNDATION 4155 West Taft Wineland 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 IAAPA RUE DU CONGRES 37-41 1000 BRUSSELS BE 362079990 EUROPEAN TRADESHOW BE International Association of Amusement Parks and Attractions C 6590099 7331565 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0