2025-11-17T15:34:14-06:00 2024-12-31 420714325 RSM US LLP 4650 EAST 53RD STREET DAVENPORT IA 528073479 990 2024-01-01 362166946 AMERICAN INSTITUTE OF BAKING AMER 7855374750 1201 BAKERS WAY MANHATTAN KS 66502 THOMAS OGLE CFO 7855374750 2025-11-17 1 0 JENIFER L CHASE P01306883 5638884000 2025-11-17 2024 2025-03-06 01:10:19Z X THOMAS OGLE 1201 BAKERS WAY MANHATTAN KS 66502 4918797 0 X HTTPS://WWW.AIBINTERNATIONAL.COM/EN/ X 1919 KS EMPOWER THE GLOBAL FOOD INDUSTRY TO ELEVATE THEIR FOOD SAFETY AND GRAIN-BASED PRODUCTION CAPABILITIES 16 15 0 0 373159 0 0 0 9098 0 258423 619004 968440 391188 1235961 1010192 30000 161209 0 0 0 0 0 0 0 2582569 1813773 2612569 1974982 -1376608 -964790 44664810 43666786 12750714 10867302 31914096 32799484 AMERICAN INSTITUTE OF BAKING EMPOWERS CLIENTS WORLDWIDE TO ELEVATE THEIR FOOD SAFETY AND PRODUCTION PROCESS CAPABILITIES BY DEVELOPING AND DELIVERING APPLICATION-ORIENTED LEARNING, CONSULTING, AND VALUE-ADDED SERVICES. 0 0 161209 161209 0 RESEARCH & LABORATORIES - PRIMARY PURPOSE IS TO CONDUCT BASIC RESEARCH IN CEREAL SCIENCE AND NUTRITION AND TO PROVIDE TECHNICAL ASSISTANCE TO THE FOOD INDUSTRY. 122185 0 FOOD SAFETY SERVICES AND APPLICATION SEMINARS - PRIMARY PURPOSE IS TO PROVIDE TRAINING IN VARIOUS APPLICATIONS PERTAINING TO THE BAKING AND FOOD INDUSTRY. BAKING AND FOOD TECHNICAL SERVICE - PRIMARY PURPOSE IS TO EDUCATE PEOPLE IN THE SCIENCE AND ART OF BAKING, BAKERY MANAGEMENT AND ALLIED SCIENCES THROUGH COURSES, SEMINARS AND PUBLICATIONS. 283394 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 X THOMAS OGLE 7855374750 1201 BAKERS WAY MANHATTAN KS 66502 TOM OGLE SECRETARY/TREASURER/EX OFFICIO 3.00 37.00 X X 0 292777 15520 TAMEKA CARR CHAIR/TRUSTEE 0.50 X X 0 0 0 MORGAN MURPHY VICE CHAIR/TRUSTEE 0.50 X X 0 0 0 BRADLEY T ALLEN TRUSTEE 0.50 X 0 0 0 THOMAS BENNER TRUSTEE 0.50 X 0 0 0 ARTURO CARRILLO TRUSTEE 0.50 X 0 0 0 MARIE CHAN TRUSTEE 0.50 X 0 0 0 EVERETT GASBARRO TRUSTEE 0.50 X 0 0 0 GREG ISMACH TRUSTEE 0.50 X 0 0 0 TODD LARSON TRUSTEE 0.50 X 0 0 0 PAT MURPHY TRUSTEE 0.50 X 0 0 0 DR ARNAB SARKAR TRUSTEE 0.50 X 0 0 0 VALERIE VAL WAYLAND TRUSTEE 0.50 X 0 0 0 CAMPBELL WILLIAMS TRUSTEE 0.50 X 0 0 0 JO ANNE WILLIAMS TRUSTEE 0.50 X 0 0 0 LUCY WILLIAMS TRUSTEE 0.50 X 0 0 0 DANIEL R MARTIN CEO/PRESIDENT/EX OFFICIO 3.00 37.00 X 0 567154 62228 0 859931 77748 0 0 1 0 MORGAN STANLEY 1585 BROADWAY NEW YORK NY 100368200 INVESTMENT MANAGEMENT 263263 GHA TECHNOLOGIES INC 8998 E RAINTREE DR SCOTTSDALE AZ 85260 TECHNOLOGY AND SECURITY PRODUCT AND SERV 128465 3 385457 385457 4136088 6064 3902471 6134 233617 -70 233547 233547 LEASE TO FOR-PROFIT 900099 373159 373159 FEDERAL TAX REFUND 900099 17829 17829 MISCELLANEOUS REVENUE 900099 200 200 391188 1010192 0 373159 637033 161209 161209 5390 5390 146596 146596 127419 127419 62531 21 62510 448290 448290 211864 100 211764 48204 48204 276348 276348 89902 89902 72468 72468 STAFF EXPENSES 282430 110424 172006 INVESTMENT ADMIN EXPENS 30466 30466 COST OF GOODS SOLD 10615 10615 MISCELLANEOUS EXPENSE 1025 1025 225 225 1974982 283394 1691588 0 131771 68421 15005 17336 194097 119637 11443777 5536588 5978753 5907189 15700633 16281650 22644551 21272553 44664810 43666786 3303576 4191111 8478957 5825732 968181 850459 12750714 10867302 X 23116001 23966445 8798095 8833039 31914096 32799484 44664810 43666786 -964790 1850178 0 X X 0 1 X 1 0 X 0 9471711 498984 9970695 8958117 513594 9471711 9460447 1500 -503830 8958117 8937013 74247 454187 5000 9460447 8822756 199257 85000 8937013 1.00000 0.00000 0.00000 0 0 289202 289202 9420954 3991346 5429608 137705 88586 49119 339325 255779 83546 1256591 1200877 55714 5907189 INVESTMENT IN SUBS 1736507 LEASE RIGHT OF USE ASSET 850459 DUE FROM AIB INTERNATIONAL 13795746 DUE FROM AIB INTERNATIONAL CERTIFICATION SERVICES 4886352 DUE FROM OTHER 3489 21272553 LEASE LIABILITIES 850459 850459 X PART V, LINE 4: TO PROVIDE SCHOLARSHIPS, FUND RESEARCH ACTIVITIES, AND TO FUND THE ORGANIZATION'S MISSION BY THE BOARD OF TRUSTEES PART X, LINE 2: FASB ASC 740-10-05 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. AMERICAN INSTITUTE OF BAKING (THE INSTITUTE) HAS NOT IDENTIFIED ANY UNCERTAINTIES IN FEDERAL OR STATE INCOME TAXES FOR ANY OPEN TAX YEARS AS OF DECEMBER 31, 2024. THE INSTITUTE IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. NO AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS AS OF DECEMBER 31, 2024. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 A BROCHURE IS DISTRIBUTED TO THE PUBLIC SO STATING THE NONDISCRIMINATORY POLICY OF AIB FOR ITS STUDENTS. 1 RESEARCH STRATEGY GROUP INTERNATIONAL 415 N LASALLE ST SUITE 304 CHICAGO IL 60654 460524642 155999 0 RESEARCH UNIVERSITY OF MISSOURI 1406 E ROLLINS ST COLUMBIA MO 65211 436003859 STATE OF MISSOURI 5210 0 PUBLICATION OF RESEARCH 1 1 FORM 990, SCHEDULE I, PART II: FOR RESEARCH SPENDING, THE RESEARCH RESULTS ARE DELIVERED TO AMERICAN INSTITUTE OF BAKING FOR FURTHER DISSEMINATION (WEBSITE, RESEARCH PUBLICATIONS AND JOURNALS). 0 0 0 0 0 0 0 0 0 DANIEL R MARTIN CEO/PRESIDENT/EX OFFICIO 0 409314 0 154228 0 3612 0 11480 0 50748 0 629382 0 0 TOM OGLE SECRETARY/TREASURER/EX OFFICIO 0 229862 0 60841 0 2074 0 12138 0 3382 0 308297 0 0 PART I, LINE 3 AIB INTERNATIONAL USES A COMPENSATION COMMITTEE AND INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THE COMPENSATION FOR AMERICAN INSTITUTE OF BAKING'S CEO/EXECUTIVE DIRECTOR. COMPENSATION MUST ALSO GO THROUGH APPROVAL BY THE ORGANIZATIONS'S BOARD. COMPENSATION IS PAID AND REVIEWED BY AIB INTERNATIONAL INC, A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE SHALL, WHEN THE BOARD IS NOT IN SESSION, HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE INSTITUTE EXCEPT TO THE EXTENT, IF ANY, SUCH AUTHORITY SHALL BE LIMITED BY THE RESOLUTION APPOINTING THE EXECUTIVE COMMITTEE OR BY LAW, AND EXCEPT THAT SUCH EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY OF THE BOARD TO (1) AMEND, ALTER OR REPEAL THE BYLAWS; (2) ELECT, APPOINT OR REMOVE ANY MEMBER OF ANY STANDING COMMITTEE OR ANY TRUSTEE OR OFFICER OF THE INSTITUTE; (3) AMEND THE ARTICLES OF INCORPORATION; (4) ADOPT A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; (5) AUTHORIZE THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE INSTITUTE; (6) AUTHORIZE THE VOLUNTARY DISSOLUTION OF THE INSTITUTE OR REVOKE PROCEEDINGS THEREFOR; (7) ADOPT A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE INSTITUTE; OR (8) AMEND, ALTER OR REPEAL ANY RESOLUTION OF THE BOARD WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED, OR REPEALED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 12C AMERICAN INSTITUTE OF BAKING (THE ORGANIZATION) HAS A CONFLICT OF INTEREST POLICY THAT COVERS THE BOARD OF TRUSTEES AND OFFICERS OF THE ORGANIZATION (LEADER). EACH LEADER HAS TO ANNUALLY COMPLETE AND SUBMIT A DISCLOSURE DETAILING ANY CONFLICT OF INTERESTS. THE EXECUTIVE COMMITTEE REVIEWS THE CONFLICT OF INTEREST WITHOUT THE INVOLVED LEADER. THE CHAIR OF THE BOARD REPORTS ANY CONFLICTS THAT HAVE BEEN REVIEWED. THE INVOLVED LEADER WILL EITHER BE RECUSED OF ANY VOTE PERTAINING TO THE CONFLICT OR MAY BE REQUIRED TO RESIGN FROM THE BOARD IF THE CONFLICT IS SIGNIFICANT, ONGOING AND RECONCILABLE. FORM 990, PART VI, SECTION C, LINE 19 NOTICE OF DOCUMENT AVAILABILITY IS POSTED ON THE BULLETIN BOARD STATING THE DOCUMENTS MAY BE VIEWED UPON REQUEST DURING THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 2C: AMERICAN INSTITUTE OF BAKING DID NOT CHANGE IT'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. AIB INTERNATIONAL INC 1213 BAKERS WAY MANHATTAN KS 66502 481192044 CONSULTING KS AMERICAN INSTITUTE OF BAKING C 26638621 11969846 1.00000 1 AIB INTERNATIONAL CERTIFICATION SERVICES 1213 BAKERS WAY MANHATTAN KS 66502 464393081 AUDITING KS AMERICAN INSTITUTE OF BAKING C 11595164 7576557 1.00000 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 AIB INTERNATIONAL INC A 373159 FMV