INTERNATIONAL INSTITUTE OF AMMONIA REFRIGERATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL INSTITUTE OF AMMONIA REFRIGERATION (EIN 23-7245140)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-03-16
- IRS object ID
- 201540769349300824
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-03-16T16:11:30-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521446779 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHNSON LAMBERT LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 SPRING FOREST ROAD STE 115 | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237245140 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL INSTITUTE OF AMMONIA REFRIGERATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 7033124200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 NORTH FAIRFAX STREET NO 503 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID L RULE | PersonNm |
| Person Title | IIAR PRESIDENT | PersonTitleTxt |
| Phone | 7033124200 | PhoneNum |
| Signature | 2015-03-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN HUSKINS | PreparerPersonNm |
| PTIN | P01081531 | PTIN |
| Phone | 9197196400 | PhoneNum |
| Preparation | 2015-03-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID L RULE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 NORTH FAIRFAX STREET NO 503 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,329,329 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IIAR.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING ADVOCACY, EDUCATION, STANDARDS, AND INFORMATION FOR THE BENEFIT OF THE INDUSTRY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $119,350 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$7,600 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $139,550 | PYContributionsGrantsAmt |
| CY Contributions Grants | $185,350 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,675,406 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,133,592 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,544 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,080 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,313 | PYOtherRevenueAmt |
| CY Other Revenue | -$981 | CYOtherRevenueAmt |
| PY Total Revenue | $2,834,187 | PYTotalRevenueAmt |
| CY Total Revenue | $3,327,041 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,373,568 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,323,488 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,512,749 | PYOtherExpensesAmt |
| CY Other Expenses | $1,686,142 | CYOtherExpensesAmt |
| PY Total Expenses | $2,891,317 | PYTotalExpensesAmt |
| CY Total Expenses | $3,009,630 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$57,130 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $317,411 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,446,940 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,905,579 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $390,841 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $536,455 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,056,099 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,369,124 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | IIAR IS AN ORGANIZATION PROVIDING ADVOCACY, EDUCATION, STANDARDS, AND INFORMATION FOR THE BENEFIT OF THE AMMONIA REFRIGERATION INDUSTRY WORLDWIDE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SPONSORED AN INTERNATIONAL CONFERENCE AND TRADE SHOW THAT FACILITATES THE EXCHANGE AND DISSEMINATION OF INFORMATION ABOUT THE SAFE USE OF AMMONIA AS A REFRIGERANT: 1440 ATTENDEES (ANNUAL MEETING). | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVOCATE THE SAFE USE OF AMMONIA REFRIGERATION WITH INDUSTRY, CODE OFFICIALS, REGULATORS, LEGISLATORS AND THE PUBLIC: SPONSOR CODE SEMINARS FOR FIRE AND EMERGENCY RESPONDERS, PROPOSE CHANGES TO CODES/STANDARDS AND PARTICIPATE IN CODE MEETINGS, PARTICIPATE IN HOMELAND SECURITY ACTIVITIES FOR CHEMICAL FACILITIES, ETC. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEVELOPED EDUCATIONAL AND TRAINING PROGRAMS FOR THOSE WHO USE AMMONIA REFRIGERATION TECHNOLOGY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IIAR WORKS IN COLLABORATION WITH IIAR MEMBER COMPANIES OVERSEAS IN ORGANIZING EDUCATIONAL SEMINARS THAT FACILITATE THE EXCHANGE AND DISSEMINATION OF INFORMATION ABOUT THE SAFE AND EFFICIENT USE OF AMMONIA AS A REFRIGERANT. IIAR MEMBER COMPANIES VOLUNTEERING FOR THE ROLE OF "MAIN LOCAL ORGANIZER" IN THEIR RESPECTIVE COUNTRIES HANDLE ALL THE FINANCES OF THE EVENTS IN THE HOST COUNTRIES. THE FINANCIAL INVOLVEMENT OF IIAR IN THE US HAS BEEN LIMITED TO PAYING FOR THE TIME AND TRAVEL OF IIAR STAFF INVOLVED IN THE EVENTS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID L RULE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7033124200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 NORTH FAIRFAX STREET | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JIM ADLER | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| PAUL BISHOP | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| DAVID BLACKHURST | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| JOHN COLLINS | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL LYNCH | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| LINDA MCDANIEL | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| DOUG REINDL | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| KEM RUSSELL | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| HAROLD STREICHER | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| WALTER TEETER | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | 2.00 | ||
| MARTIN TIMM | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| GARY WEBSTER | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| BENT WEINCKE | ||||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ROBERT PORT JR | ||||||||
| CHAIR | 0.30 | Yes (X) | $0 | $0 | $0 | 2.00 | Yes (X) | |
| MARCOS BRAZ | ||||||||
| CHAIR ELECT | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JOE MANDATO | ||||||||
| IMMEDIATE PAST CHAIR | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| TOM LEIGHTY | ||||||||
| VICE CHAIR | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MARK STENCEL | ||||||||
| TREASURER | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DAVID L RULE | ||||||||
| PRESIDENT | 38.00 | $164,033 | $0 | $18,138 | 2.00 | Yes (X) | ||
| ERIC SMITH | ||||||||
| TECHNICAL DIRECTOR | 40.00 | $175,528 | $0 | $30,954 | Yes (X) | |||
| ALDEN BADGER | ||||||||
| CONSULTANT | 40.00 | $132,500 | $0 | $16,032 | Yes (X) | |||
| TONY LUNDELL | ||||||||
| DIRECTOR OF STANDARDS & SAFETY | 40.00 | $125,583 | $0 | $2,106 | Yes (X) | |||
| EILEEN MCKEOWN | ||||||||
| DIRECTOR OF MARKETING & SALES | 40.00 | $114,592 | $0 | $8,581 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $712,236 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,811 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE BROADMOOR | |||||
| 1 LAKE AVENUE | COLORADO SPRINGS | CO | 80906 | CONFERENCE SPACE | $329,862 |
| HBP INC | |||||
| 952 FREDERICK STREET | HAGERSTOWN | MD | 20740 | BUSINESS IT SOLUTIONS | $134,392 |
| INTERNATIONAL CODE CONSULTANTS | |||||
| 8207 ASMARA DRIVE | AUSTIN | TX | 78750 | ENGINEERING SERVICES CONSULTING | $114,718 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $185,350 | AllOtherContributionsAmt |
| Total Contributions | $185,350 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|---|
| ANNUAL CONFERENCE | 900099 | $1,538,951 | $1,538,951 | ||
| MEMBERSHIP DUES | 900099 | $1,043,866 | $1,043,866 | ||
| PUBLICATION INCOME | 511120 | $356,200 | $236,850 | $119,350 | |
| VIDEO INCOME | 519100 | $192,775 | $192,775 | ||
| PRODUCT SHOWCASE | 900099 | $1,800 | $1,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,133,592 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,080 | TotalRevenueColumnAmt |
| Exclusion | $9,080 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $956 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,288 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,332 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,332 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $351 | TotalRevenueColumnAmt |
| Exclusion | $351 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $351 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,327,041 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,473,959 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $119,350 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,548,382 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,835 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $893,447 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,124 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,531 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,551 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $585 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,575 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,529 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,197 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,066 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,624 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,581 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,988 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $721,571 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,957 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,555 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,914 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,009,630 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,139 | BOYAmt |
| EOY | $364,255 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $799,844 | BOYAmt |
| EOY | $460,051 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,500 | BOYAmt |
| EOY | $67,145 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,337 | BOYAmt |
| EOY | $40,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,681,491 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $657,491 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,960 | BOYAmt |
| EOY | $1,024,000 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $946,244 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,160 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,491 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,446,940 | BOYAmt |
| EOY | $2,905,579 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,201 | BOYAmt |
| EOY | $166,442 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,640 | BOYAmt |
| EOY | $366,870 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,143 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $390,841 | BOYAmt |
| EOY | $536,455 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,056,099 | BOYAmt |
| EOY | $2,369,124 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,056,099 | BOYAmt |
| EOY | $2,369,124 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,446,940 | BOYAmt |
| EOY | $2,905,579 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $317,411 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $10,747 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$15,133 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,175,114 | OtherCostOrOtherBasisAmt |
| Depreciation | $234,567 | DepreciationAmt |
| Book Value | $940,547 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $506,377 | OtherCostOrOtherBasisAmt |
| Depreciation | $422,924 | DepreciationAmt |
| Book Value | $83,453 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,024,000 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATES | Desc |
| Amt | $3,143 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,143 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MANAGEMENT HAS CONCLUDED THAT THE INSTITUTE HAS MAINTAINED ITS EXEMPT STATUS AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2014. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| NORTH AMERICA | 0 | 1 | PROGRAM SERVICES | INTERNATIONAL ASSOCIATION CONFERENCE | $26,861 |
| INTERNATIONAL ASSOCIATION CONFERENCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 1 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Subtotal Spent | $26,861 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $26,861 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID L RULE | ||||||||||||||
| PRESIDENT | $138,333 | $0 | $20,000 | $0 | $5,700 | $0 | $0 | $0 | $18,138 | $0 | $182,171 | $0 | $0 | $0 |
| ERIC SMITH | ||||||||||||||
| TECHNICAL DIRECTOR | $175,528 | $0 | $0 | $0 | $0 | $0 | $6,788 | $0 | $24,166 | $0 | $206,482 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | AT MAJOR MEETINGS THE PRESIDENT'S SPOUSE IS EXPECTED TO ATTEND TO ACT AS AN AMBASSADOR AND INTERACT WITH THE BOARD MEMBERS, IIAR MEMBERS AS WELL AS BOTH GROUPS' SPOUSES/GUESTS. THE AMOUNTS RELATED TO SPOUSAL TRAVEL IS NOT CONSIDERED TAXABLE INCOME BY THE ASSOCIATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. THE REGULAR MEMBERS OF THE IIAR ARE THE CORPORATE REPRESENTATIVES. THE ASSOCIATE MEMBERS ARE THOSE THAT WORK FOR THAT SAME CORPORATION BUT DO NOT HAVE A VOTE. INDIVIDUAL MEMBERSHIP IS AVAILABLE TO RETIREES, ACADEMICS, CONSULTANTS AND OTHERS WHO ARE SELF EMPLOYEED. ALL THESE INDIVIDUAL MEMBERS ARE ALSO VOTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | REGULAR MEMBERS AND INDIVIDUAL MEMBERS OF THE CORPORATION ARE ALLOWED TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS VOTE ON CHANGES TO THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT RETURN WILL BE PROVIDED TO THE CHAIRMAN, CHAIR ELECT, VICE CHAIR, TREASURER, AND PRESIDENT FOR REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY HAVING THE GOVERNING BOARD COMPLETE A CONFLICT OF INTEREST FORM AND SUBMIT IT TO THE PRESIDENT WHO REVIEWS AND FILES THE FORM. SHOULD AN ISSUE ARISE DURING THEIR TERM ON THE BOARD THEY WOULD BE GIVEN AN OPPORTUNITY TO RECTIFY THE CONFLICT OR BE TERMINATED AS A BOARD MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS DETERMINES THE PRESIDENT'S ANNUAL SALARY. THE MOST RECENT REVIEW WAS IN JUNE 2014. A REVIEW OF THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVE'S ANNUAL COMPENSATION SCHEDULE AND A REVIEW BY THE IIAR BOARD OF DIRECTORS BENEFITS AND COMPENSATION COMMITTEE DETERMINES OTHER OFFICER AND KEY EMPLOYEES COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMMONIA REFRIGERATION FOUNDATION | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 NORTH FAIRFAX STREET SUITE 503 | AddressLine1 |
| City | ALEXANDRIA | City |
| State | VA | State |
| ZIP Code | 22314 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208044425 | EIN |
| Primary Activities | CHARITABLE, SCIENTIFIC & EDUCATIONAL PURPOSES | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IIAR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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