2017-08-15T09:17:41-05:00 2016-09-30 410746749 CLIFTONLARSONALLEN LLP 901 N GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2015-10-01 541335655 INTERNATIONAL BOARD OF LACTATION CONSULTANT EXAMINERS INTE 7035607330 10301 DEMOCRACY LANE NO 400 FAIRFAX VA 22030 SARA LAKE EXECUTIVE DIRECTOR 7035607330 2017-08-14 1 DAVID TRIMNER CPA P00444822 5712279500 2015 2021-01-29 14:40:06Z SARA LAKE 10301 DEMOCRACY LANE NO 400 FAIRFAX VA 22030 3992962 0 X WWW.IBLCE.ORG X 1985 VA CERTIFIES INDIVIDUALS WHO MEET THE HIGHEST STANDARDS IN LACTATION AND BREASTFEEDING CARE. 12 12 20 40 0 0 0 0 3697176 2505621 307529 196422 0 0 4004705 2702043 10606 10700 0 0 919597 1224289 0 0 0 2334024 2442702 3264227 3677691 740478 -975648 5872317 7370356 199998 2459166 5672319 4911190 IBLCE ESTABLISHES THE HIGHEST STANDARDS IN LACTATION AND BREASTFEEDING CARE WORLDWIDE AND CERTIFIES INDIVIDUALS WHO MEET THESE STANDARDS. 0 0 EXAMINATION FEES: IBCLC EXAM - TOGETHER WITH MEETING ELIGIBILITY REQUIREMENTS, THE IBLCE CERTIFICATION EXAM DETERMINES WHO EARNS OR RETAINS THE INTERNATIONAL BOARD CERTIFIED LACTATION CONSULTANT CREDENTIAL. THERE WERE 3,897 INITIAL CANDIDATES IN 2016. IT IS IMPORTANT TO NOTE THAT DURING CALENDAR 2016 THE EXAM WAS OFFERED TWICE, IN APRIL 2016 (FY 2016) AND OCTOBER 2016 (FY 2017), COMPARED TO PRIOR YEARS WHERE THE EXAM WAS OFFERED ONLY ONCE. DUE TO THE TIMING OF THE EXAM REVENUE RECOGNITION, THERE IS A NET LOSS ON PAGE 1 OF $975,649 AS WELL AS APPROXIMATELY $2.4 MILLION IN DEFERRED REVENUE AS NOTED ON PART X THAT WILL BE RECOGNIZED AS REVENUE IN FY 2017. RECERTIFICATION FEES: IBLCE ENCOURAGES IBCLCS TO REMAIN CURRENT IN THEIR KNOWLEDGE AND SKILLS. FOR THIS REASON, RECERTIFICATION BY CONTINUING EDUCATION IS PERMITTED FIVE YEARS AFTER PASSING THE EXAM. EVERY 10 YEARS, IBCLCS ARE REQUIRED TO RECERTIFY BY EXAM. IBLCE HAD 4,747 CERTIFICANTS WHO RECERTIFIED BY EXAM IN 2016. CONTINUING EDUCATION: RECERTIFICATION BY CONTINUING EDUCATION IS AN OPTION AT FIVE-YEAR INTERVALS. IBLCE HAD 3,393 CERTIFICANTS RECERTIFY BY CONTINUING EDUCATION RECOGNITION POINTS IN 2016. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 8 0 20 1 0 1 AS AU JA PE 0 0 0 0 X 12 12 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X SARA LAKE 7035607330 10301 DEMOCRACY LANE NO 400 FAIRFAX VA 22030 ANDREJA TEKAUC GOLOB BOARD CHAIR 5.00 X X 0 0 0 REGINA MARIA ROIG-ROMERO BOARD CHAIR-ELECT 2.00 X X 0 0 0 YOUNG-OAK WELLS GOVERNANCE CHAIR 2.00 X 0 0 0 ESME HOUGH TREASURER 2.00 X X 0 0 0 MICAELA NOTARANGELO SECRETARY 2.00 X X 0 0 0 AIMEE R EDEN DIRECTOR 2.00 1.00 X 0 0 0 NORMA ESCOBAR DIRECTOR 2.00 X 0 0 0 DALE HANSSON DIRECTOR 2.00 X 0 0 0 SHAKIRA HENDERSON DIRECTOR 2.00 X 0 0 0 ROBERTO ISSLER DIRECTOR 2.00 X 0 0 0 CLIFTON KENON DIRECTOR 2.00 X 0 0 0 KELLY VALCEANU DIRECTOR 2.00 X 0 0 0 SARA LAKE EXECUTIVE DIRECTOR 40.00 2.00 X 147265 0 24249 147265 0 24249 1 0 1 0 NCS PEARSON INC 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 COMPUTER-BASED TESTING 211114 ILSE BICHLER THERESIENGRASSE 5/1/30 BADEN 2500 BADEN AU IBLCE REGIONAL DIRECTOR AND OFFICE 194737 KAROLYN VAUGHAN 44 PRINCETON STREET OXENFORD QLD-4210 AS IBLCE REGIONAL DIRECTOR AND OFFICE 188503 WHITEFORD TAYLOR AND PRESTON 7 ST PAUL STREET SUITE 1300 BALITMORE MD 21202 LEGAL COUNSEL 122827 THE CAVIART GROUP LLC 9556 PINE CLUSTER CIRCLE VIENNA VA 22181 TECHNICAL EXAMINATION DEVELOPMENT SUPPOR 103500 7 RECERTIFICATION FEES 900099 1532442 1532442 EXAMINATION FEES 900099 785023 785023 CONTINUING EDUCATION 900099 102310 102310 PRACTICE EXAM FEES 900099 61077 61077 OTHER PROGRAM FEES 900099 22354 22354 2415 2415 2505621 122218 122218 1365123 1290919 74204 74204 74204 2702043 2579825 0 122218 10700 190910 866737 35229 56860 74553 489525 131664 118413 45248 54687 117462 243492 295451 106014 116 210323 3698 30414 EXAMS 479842 HONORARIA 68780 47573 3677691 1166787 2288514 1070083 1073695 15733 7836 33558 46768 117605 95264 13572 22341 3566959 3913445 5625 17757 5872317 7370356 119295 86630 78300 2362255 2403 10281 199998 2459166 X 5672319 4911190 5672319 4911190 5872317 7370356 X -975648 193151 28750 -7381 X 0 1 X 1 0 23387 444 23831 22978 409 23387 22612 366 22978 21404 324 884 22612 20453 951 21404 0.85000 0.15000 0 1 1 117605 95264 22341 22341 DEFERRED RENT 10281 10281 X PART V, LINE 4: THE ENDOWMENT FUNDS ARE FOR SCHOLARSHIPS TO A CERTAIN CATEGORY OF IBLCE CANDIDATES. PART X, LINE 2: THE ORGANIZATION ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. ASIA PACIFIC 1 1 PROGRAM SERVICES EXAMINATION AND RECERTIFICATION 429193 EUROPE AND THE MIDDLE EAST 1 1 PROGRAM SERVICES EXAMINATION AND RECERTIFICATION 425499 2 2 0 0 2 2 854692 0 854692 0 0 0 0 0 1 0 LACTATION EDUCATION ACCREDITATION AND APPROVAL REVIEW COMMITTEE 2501 AERIAL CENTER PARKWAY SUITE 103 MORRISVILLE NC 27560 272921845 501(C)(3) 7700 GENERAL SUPPORT 1 X X X 0 0 0 SARA LAKE EXECUTIVE DIRECTOR 147265 0 0 0 0 0 8035 0 16214 0 171514 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE OFFICERS OF IBLCE AND THE CHAIR OF THE GOVERNANCE COMMITTEE SHALL CONSTITUTE THE EXECUTIVE COMMITTEE. THE CHAIR OF THE BOARD SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. IN ADDITION, IF THE IMMEDIATE PAST CHAIR OF IBLCE REMAINS ON THE BOARD AS A BOARD DIRECTOR AFTER HIS OR HER TERM OF OFFICE AS CHAIR HAS EXPIRED, THE IMMEDIATE PAST CHAIR SHALL SERVE AS A NON-VOTING MEMBER OF THE EXECUTIVE COMMITTEE. EXCEPT FOR THE POWER TO FILL VACANCIES ON THE BOARD, AMEND THE ARTICLES OF INCORPORATION, ADOPT, AMEND OR REPEAL THE BYLAWS OR APPROVE A PLAN OF MERGER, THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWERS AND AUTHORITY OF THE BOARD IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 3 DELEGATED REGIONAL OPERATIONS TO REGIONAL DIRECTORS IN AUSTRIA AND AUSTRALIA WHO ARE INDEPENDENT CONTRACTORS. FORM 990, PART VI, SECTION B, LINE 11 THE PUBLIC ACCOUNTING FIRM PREPARES A DRAFT OF THE FORM 990 BASED ON INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN ACCORDANCE WITH IBLCE POLICY, VOLUNTEERS EXECUTE AN ANNUAL CONFLICT OF INTEREST FORM AND DISCLOSURE FORM. THESE FORMS THEN GO TO THE AUDIT COMMITTEE FOR REVIEW. CONFLICTS ARE DISCLOSED AND HANDLED APPROPRIATELY. A COMMON MANAGEMENT PRACTICE VIS-A-VIS CONFLICT IS RECUSAL FROM DISCUSSION SOMETIMES VOTE AS WELL, DEPENDING UPON THE NATURE OF THE CONFLICT. THERE IS ALSO A NEPOTISM POLICY. STAFF ARE COVERED BY PERSONNEL POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZES COMPARABILITY DATA, INDEPENDENT PERSONS AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION MAKING PROCESS WHEN SETTING THE COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. THE PROCESS WAS LAST UNDERTAKEN IN 2016. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AS WELL AS ON ANOTHER WEBSITE. THE AUDITED FINANCIAL STATEMENTS ARE CONSOLIDATED AND INCLUDE IBLCE AND A RELATED ORGANIZATION CALLED MILCC. THE CONFLICT OF INTEREST POLICY IS AVAILABLE TO THE PUBLIC UPON REQUEST. THE BYLAWS ARE ON THE ORGANIZATION'S WEBSITE, BUT THE OTHER GOVERNING DOCUMENTS ARE NOT. FORM 990, PART XI, LINE 9: FOREIGN CURRENCY LOSS -7,381. MONETARY INVESTMENT FOR LACTATION CONSULTANT CERTIFICATION 10301 DEMOCRACY LANE SUITE 400 FAIRFAX VA 22030 205216596 PROVIDING SCHOLARSHIPS VA 501(C) LINE 11A, I IBLCE 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0