2015-11-10T23:09:44-06:00 2014-12-31 420714325 RSM US LLP 9737 WASHINGTONIAN BLVD 400 GAITHERSBURG MD 208787340 990 2014-01-01 362079990 INTL ASSN AMUSEMENT PARKS & ATTRACTIONS INTL 7038364800 1448 DUKE STREET ALEXANDRIA VA 22314 KEN TROSHINSKY SVP & CFO 7038364800 2015-11-06 1 WILLIAM E TURCO CPA P00369217 3012963600 2014 2016-02-25 16:41:14Z IAAPA ROYCE PAUL NOLAND 1448 DUKE STREET ALEXANDRIA VA 22314 20712484 0 X WWW.IAAPA.ORG X 1918 DE TO SERVE THE MEMBERSHIP BY PROMOTING SAFE OPERATIONS, GLOBAL DEVELOPMENT, PROFESSIONAL GROWTH, AND COMMERCIAL SUCCESS OF THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 27 27 39 100 955939 -25646 0 0 16983446 19155132 322476 968160 71616 107825 17377538 20231117 0 0 0 0 3795073 4831472 0 0 0 12182093 12203595 15977166 17035067 1400372 3196050 20197467 23833763 5834637 6954549 14362830 16879214 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 CONVENTIONS: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 PROMOTE THE PROGRESS AND DEVELOPMENT OF THE INDUSTRY. MEMBERSHIP:MEMBERSHIP DUES AND ASSESSMENTS SUPPORT THE COSTS OF PROVIDING SERVICES TO THE MEMBERS TO PROMOTE THEIR COMMON BUSINESS INTEREST. COMMUNICATIONS: FUNWORLDTHE FUNWORLD PUBLICATION PROVIDES INFORMATION RELATING TO THE AMUSEMENT PARKS AND ATTRACTIONS INDUSTRY. 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 58 0 1 39 1 1 1 1 BE MX HK 0 0 0 0 X 27 27 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X KENNETH TROSHINSKY 7038364800 1448 DUKE STREET ALEXANDRIA VA 22314 MARIO MAMON CHAIRMAN 1.00 X X 0 0 0 GERARDO ARTEAGA 1ST VICE CHAIRMAN 1.00 X X 0 0 0 JOHN MCREYNOLDS 2ND VICE CHAIRMAN 1.00 X X 0 0 0 ROB NORRIS TREASURER 1.00 X X 0 0 0 WILL MOREY IMMEDIATE PAST CHAIR 1.00 X 0 0 0 CURT CAFFEY DIRECTOR 1.00 X 0 0 0 DAVID ESCUDERO DIRECTOR 1.00 X 0 0 0 MICHELLE KAPUSCINSKI DIRECTOR 1.00 X 0 0 0 RICH LANGHORST DIRECTOR 1.00 X 0 0 0 LIU JINGWANG DIRECTOR 1.00 X 0 0 0 PAUL L SERFF DIRECTOR 1.00 X 0 0 0 RAJEN SHAH DIRECTOR 1.00 X 0 0 0 GREGG BORMAN DIRECTOR 1.00 X 0 0 0 RACHMAT SUTIONO DIRECTOR 1.00 X 0 0 0 JULIE MOSKALYK DIRECTOR 1.00 X 0 0 0 CHRIS PERRY DIRECTOR 1.00 X 0 0 0 AMANDA THOMPSON DIRECTOR 1.00 X 0 0 0 MICHAEL TURNER DIRECTOR 1.00 X 0 0 0 JULIO VANEGAS DIRECTOR 1.00 X 0 0 0 TOM WAGES DIRECTOR 1.00 X 0 0 0 RICHARD KOH DIRECTOR 1.00 X 0 0 0 ANDREAS ANDERSON DIRECTOR 1.00 X 0 0 0 SASCHA CZIBULKA DIRECTOR 1.00 X 0 0 0 JIM PATTINSON JR DIRECTOR 1.00 X 0 0 0 DAVID ROSENBURG DIRECTOR 1.00 X 0 0 0 RICHARD SANFILIPPO DIRECTOR 1.00 X 0 0 0 DENNIS SPEIGEL DIRECTOR 1.00 X 0 0 0 PAUL ROYCE NOLAND PRESIDENT/CEO 39.00 1.00 X 454243 0 77535 KEN TROSHINSKY SVP & CFO 40.00 X 193385 0 30431 SUSAN E MOSEDALE EXECUTIVE VP 40.00 X 210700 0 38844 DAVID MANDT VP COMMUNICATIONS 40.00 X 181723 0 33666 RYAN STROGER SENIOR VP 40.00 X 155037 0 41235 RANDY DAVIS VP SAFETY & ADVOCACY 40.00 X 149342 0 38600 STEPHANIE ROBERT VP MEMBERSHIP 40.00 X 143210 0 29828 KAREN STALEY VP, EUROPEAN OFFICE 40.00 X 243869 0 0 1731509 0 290139 8 0 1 0 WILLIAMS AND JENSEN PLLC 701 8TH ST NW 5TH FLOOR WASHINGTON DC 20001 LEGAL COUNSEL 240000 THE CONVENTION STORE 405 HEADQUARTERS DRIVE STE 7 MILLERSVILLE MD 21108 TRADESHOW TRANS & MGMT 177493 ARENT FOX LLP PO BOX 644672 PITTSBURGH PA 15264 LEGAL COUNSEL 160344 PILLSBURY WINTHROP SHAW PITTMAN PO BOX 601240 CHARLOTTE NC 28260 LEGAL COUNSEL 145557 HOMINEATA 6762 BRONZE POST RD CENTREVILLE VA 20121 TRADESHOW MANAGEMENT 110384 5 CONVENTION 900004 16010937 3277208 56190 12677539 DUES 900099 1796498 1796498 FUNWORLD 541800 682388 2769 679619 EDUCATION 900099 327163 327163 OTHER PUBLICATIONS 900004 195664 195664 142482 142482 19155132 353131 353131 53259 53259 1096396 481367 615029 615029 615029 OTHER INCOME 900099 30100 30100 JOB SITE REVENUE 541800 24466 24466 54566 20231117 5576220 955939 13698958 1010136 3030347 187932 314858 288199 494447 34500 254287 62293 444852 457235 276296 245425 814990 7006957 228448 92305 COMMITTEE EXPENSES 606573 PUBLICATIONS 566907 CREDIT CARD FEES 301568 SAFETY & ADVOCACY 231893 84619 17035067 2066 1451 5770092 7857496 253566 621582 124 433629 641735 5741365 3907957 1954912 1833408 7605371 4823398 3689553 7559379 488278 495190 20197467 23833763 3132938 3512254 2535476 3245668 166223 196627 5834637 6954549 X 14362830 16879214 14362830 16879214 20197467 23833763 X 3196050 -677895 -1771 X 0 1 X 1 0 0 0 1 1796498 340000 -88696 251304 446968 -195664 10300000 2000000 12300000 6270000 4030000 10300000 6270000 6270000 6320000 50000 6270000 6155000 165000 6320000 1.00000 0 0 1143860 1143860 1954991 1414390 540601 2642514 2493567 148947 1833408 701409 F 169,991-BLACKROCK STRATEGIC INC OPPT 1718605 F 114,757-TEMPLETON GLOBAL BOND FD ADVISOR 1424140 F 128,908-THORNBURG LTD TERM INC INST 1724794 F 21,770-POWERSHARES EXCHANGE-TRADED FD 1990431 F 7559379 DUE TO IAAPA EUROPE 157641 DUE TO IAAPA FOUNDATION 20178 DEFERRED COMPENSATION 18808 196627 X 23840816 -677895 4287594 3609699 20231117 0 20231117 20481242 3446175 3446175 17035067 0 17035067 PART V, LINE 4: THE BOARD OF DIRECTORS HAS DESIGNATED A RESTRICTED RESERVE FUND. THE INTENTION IS TO FUND IAAPA'S OPERATIONS FOR A PERIOD OF 18 MONTHS IN THE UNFORESEEN EVENT IT WAS NECESSARY TO CANCEL THE IAAPA ATTRACTIONS EXPO. A TWO-THIRDS MAJORITY VOTE OF THE BOARD IS REQUIRED TO REMOVE THE DESIGNATION. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE CODE). 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, 2014 AND 2013; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IAAPA MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. MANAGEMENT EVALUATED IAAPA'S TAX POSITIONS AND CONCLUDED THAT IAAPA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. IAAPA FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, IAAPA IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 4,287,594. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES EXPENSES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 3,446,175. EUROPE 1 5 PROGRAM SERVICES MEMBERSHIP, TRADE SHOW 3445970 NORTH AMERICA 1 2 PROGRAM SERVICES MEMBERSHIP, EDUCATION EVENTS 298070 EAST ASIA AND THE PACIFIC 1 2 PROGRAM SERVICES MEMBERSHIP, TRADE SHOW 2808949 EUROPE 0 0 OWNERSHIP OF TRADESHOW 701409 3 9 0 0 3 9 7254398 0 7254398 0 0 1 0 0 0 X X 1 1 X X X X 0 1 0 PAUL ROYCE NOLAND PRESIDENT/CEO 343203 0 78750 0 32290 0 53308 0 25373 0 532924 0 0 0 KEN TROSHINSKY SVP & CFO 179167 0 8000 0 6218 0 22916 0 10221 0 226522 0 0 0 SUSAN E MOSEDALE EXECUTIVE VP 177422 0 26000 0 7278 0 24043 0 15947 0 250690 0 0 0 DAVID MANDT VP COMMUNICATIONS 164887 0 16284 0 552 0 26570 0 8242 0 216535 0 0 0 RYAN STROGER SENIOR VP 137677 0 17000 0 360 0 21204 0 21142 0 197383 0 0 0 RANDY DAVIS VP SAFETY & ADVOCACY 129553 0 11430 0 8359 0 22132 0 17491 0 188965 0 0 0 STEPHANIE ROBERT VP MEMBERSHIP 124943 0 13360 0 4907 0 16989 0 13691 0 173890 0 0 0 KAREN STALEY VP, EUROPEAN OFFICE 209030 0 34839 0 0 0 0 0 0 0 243869 0 0 0 PART I, LINE 1A PAUL ROYCE NOLAND RECEIVED NON-TAXABLE TRAVEL FOR COMPANIONS IN THE AMOUNT OF $14,024. PAUL ROYCE NOLAND RECEIVED A TAXABLE HOUSING ALLOWANCE IN THE AMOUNT OF $25,200. PART I, LINE 4B PAUL ROYCE NOLAND PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN. SUSAN MOSEDALE KEY EMPLOYEE OF IAAPA UPS MAILING X 124 124 0 1 1 124 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 4,000 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, AMUSEMENT PARKS, WATERPARK, FAMILY ENTERTAINMENT CENTERS, ZOOS, AQUARIUMS, 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 INTERESTS, TO MAINTAIN THE CONFIDENTIALITY OF ASSOCIATION INFORMATION, AND TO AVOID UTILIZING THE OFFICE FOR PERSONAL GAIN. FORM 990, PART VI, SECTION B, LINE 11 EACH YEAR THE ANNUAL US FEDERAL FORMS 990 AND 990-T FOR IAAPA ARE PREPARED BY AN INDEPENDENT OUTSIDE AUDITORS (CPAS) BASED UPON INTERNALLY GENERATED FINANCIAL DATA. THE INTERNAL ACCOUNTING PRACTICES ARE IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) AND THE RETURNS ARE PREPARED FOLLOWING AN INDEPENDENT EXTERNAL AUDIT PERFORMED IN COMPLIANCE WITH US GENERALLY ACCEPTED AUDITING STANDARDS (GAAS). THE COMPLETED 990 AND 990-T ARE THEN REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER, AND THEN FURTHER BY THE CHIEF EXECUTIVE OFFICER. THE RETURNS ARE SIGNED BY THE CFO. IAAPA'S GOVERNING BODY (THE BOARD OF DIRECTORS) IS COMPOSED OF 27 INDUSTRY PROFESSIONALS (PRIMARILY OWNERS, CEO'S, AND COO'S, OF AMUSEMENT VENUES FROM AROUND THE WORLD); AS SUCH MANY OF THESE INDIVIDUALS ARE BASED OVERSEAS AND THEREFORE THESE RETURNS REPRESENT A US BASED REPORTING REQUIREMENT WITH LITTLE OR NO VALUE TO THEM. THE EMPHASIS FOR THESE INDIVIDUALS RESTS WITH THE ANNUAL GAAS AUDIT OPINIONS AND GAAP FINANCIALS PROVIDED BY OUR INDEPENDENT AUDITORS. AS APPROPRIATE, IAAPA DOES COMPLY WITH ALL PUBLIC DISCLOSURE REQUIREMENTS MANDATED BY THE INTERNAL REVENUE SERVICE ALLOWING ACCESS TO ANY INDIVIDUAL MAKING A FORMAL REQUEST TO REVIEW THE DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 12C IAAPA HAS A CONFLICT IF 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 THE DISTRIBUTION OF THE POOL IN THE AGGREGATE IS APPROVED BY THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -1,771. 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