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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>ICF HAS DELEGATED MANAGEMENT DUTIES TO ASSOCIATIONS INTERNATIONAL LLC (AI) AS PER MANAGEMENT CONTRACT (AGREEMENT). THIS CONTRACT STIPULATES THAT AI WILL PROVIDE STAFF FOR DAY TO DAY OPERATIONS; AI WILL HIRE/TERMINATE STAFF; AI WILL PROVIDE OFFICE SPACE AND EQUIPMENT, TECHNOLOGY AND MEMBERSHIP SUPPORT, AND FINANCE SERVICES INCLUDING PAYROLL. ICF PAYS ASSOCIATIONS INTERNATIONAL, LLC THE MANAGEMENT FEE LISTED IN PART VII, SECTION B, #1 OF THIS 990 TO PERFORM AN AGREED UPON LIST OF SERVICES. IT IS ASSOCIATION INTERNATIONAL, LLC'S RESPONSIBILITY TO HIRE EMPLOYEES AND DETERMINE COMPENSATION. ICF IS NOT PRIVY TO THIS EMPLOYEE COMPENSATION AND ASSOCIATIONS INTERNATIONAL, LLC OPTED NOT TO DIVULGE THE INFORMATION.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 4</ReturnReference>
        <Explanation>INTERNATIONAL COACH FEDERATION (ICF) MADE THE FOLLOWING CHANGES TO ITS BYLAWS DURING THE FISCAL YEAR ENDING MARCH 31, 2013: THE ASSOCIATION'S PURPOSE WAS CHANGED TO SAY: - ICF'S CORE PURPOSE IS TO LEAD GLOBAL ADVANCEMENT OF THE COACHING PROFESSION. - ICF IS A NON-PROFIT INDIVIDUAL MEMBERSHIP ORGANIZATION FORMED BY PROFESSIONALS WORLDWIDE WHO PRACTICE, TEACH OR RESEARCH COACHING. OUR ENVISIONED FUTURE IS THAT COACHING IS AN INTEGRAL PART OF SOCIETY AND ICF MEMBERS REPRESENT THE HIGHEST QUALITY IN PROFESSIONAL COACHING. THE TERMS OF A CREDENTIALED MEMBER WERE CHANGED TO REMOVE AN UNNECESSARY LEVEL OF DETAIL REGARDING SPECIFIC CREDENTIALS. THE BYLAWS NOW SAY: - ANY PROFESSIONAL PERSON ACTIVELY ENGAGED IN COACHING, DEFINED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, WHO HOLDS AN ICF CREDENTIAL PER THE POLICY ESTABLISHED BY THE BOARD OF DIRECTORS. THE TERMS OF ICF COACH MEMBERS WERE CHANGED TO REFLECT THE MINIMUM ELIGIBILITY REQUIREMENTS UNDER WHICH THE ASSOCIATION NOW OPERATES. ICF COACH MEMBERS ARE NOW DEFINED AS: - ANY PROFESSIONAL PERSON ACTIVELY ENGAGED IN COACHING, DEFINED FROM TIME TO TIME BY THE BOARD OF DIRECTORS, WHO HOLDS AN ICF CREDENTIAL PER THE POLICY ESTABLISHED BY THE BOARD OF DIRECTORS. THE GUIDELINES FOR RESIGNATION OF MEMBERS WERE CHANGED TO PREVENT A MEMBER FROM WITHDRAWING HIS OR HER MEMBERSHIP TO PREVENT AN INVESTIGATION BY THE INDEPENDENT REVIEW BOARD. THE PROCESS FOR SUSPENSION, REMOVAL OR EXPULSION OF A MEMBER WAS CHANGED TO REMOVE AN UNNECESSARY LEVEL OF DETAIL REGARDING THE SPECIFIC PROCESS BY WHICH A MEMBER WOULD BE SUSPENDED OR REMOVED FROM MEMBERSHIP. THE BYLAWS NOW SAY: - PURSUANT TO THE POLICY ESTABLISHED BY THE BOARD OF DIRECTORS, ANY MEMBER MAY BE SUSPENDED, REMOVED OR EXPELLED FROM ICF MEMBERSHIP FOR CAUSE BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. DURING ANY SUSPENSION PERIOD, A MEMBER SHALL NOT BE ENTITLED TO EXERCISE ANY OF THE RIGHTS AND PRIVILEGES OF MEMBERSHIP, INCLUDING WITHOUT LIMITATION THE RIGHT TO VOTE. ALL RIGHTS AND PRIVILEGES OF MEMBERSHIP, INCLUDING WITHOUT LIMITATION THE RIGHT TO VOTE, SHALL CEASE UPON THE EXPULSION OR TERMINATION OF A MEMBER. WORDING REGARDING REINSTATEMENT OF A FORMER MEMBER WAS CHANGED TO SAY: ANY FORMER MEMBER WHO RESIGNED OR WAS TERMINATED, MAY BE REINSTATED TO ICF MEMBERSHIP IN ACCORDANCE WITH THE POLICY ESTABLISHED BY THE BOARD OF DIRECTORS. THE WORDING REGARDING MEMBERSHIP DUES AND FORFEITURE WAS CHANGED TO SAY: ANY MEMBER OF ICF WHO SHALL BE DELINQUENT IN DUES FOR A PERIOD OF SIXTY (60) DAYS FROM THE TIME DUES BECOME PAYABLE SHALL BE DROPPED FROM THE ROLLS AND THEREUPON FORFEIT ALL RIGHTS AND PRIVILEGES OF MEMBERSHIP, UNLESS SUCH SUSPENSION, AT THE REQUEST OF THE MEMBER, IS WAIVED BY AFFIRMATIVE ACTION OF THE BOARD. THE TERMS FOR MEMBERSHIP MEETINGS WERE CHANGED TO REFLECT NEVADA STATE LAW, WHICH DOES NOT REQUIRE NON-PROFIT ASSOCIATIONS TO CONDUCT AN ANNUAL BUSINESS MEETING. THE NEW TERMS ALLOW A MEMBERSHIP MEETING WHICH CAN BE CALLED AT THE DISCRETION OF THE BOARD AND ALLOW THE OPPORTUNITY FOR A VIRTUAL PRESENTATION OF THE ANNUAL BUSINESS MEETING INFORMATION TO A MUCH LARGER AUDIENCE. THE TERMS ALSO REDUCED THE NUMBER OF MEMBERS REQUIRED TO REQUEST A SPECIAL MEETING TO 10%. THE BYLAWS WERE AMENDED TO OPEN VOTING RIGHTS TO ALL MEMBERS, AND AS SUCH, THE DEFINITION OF A QUORUM WAS CHANGED TO SAY: AT A MEMBERSHIP MEETING OR SPECIAL MEETING OF THE MEMBERS, A QUORUM SHALL CONSIST OF NO LESS THAN TEN PERCENT (10%) OF ICF MEMBERS. ALL ACTIONS TAKEN BY SAID MEMBERS SHALL BE IMPLEMENTED BY THE BOARD OF DIRECTORS. THE REQUIRED OFFICERS WERE REDUCED AND THE POSITION OF VICE PRESIDENT WAS REMOVED. THE OFFICER TITLES WERE CHANGED TO REFLECT INDUSTRY BEST PRACTICES AND BETTER REFLECT THE RESPONSIBILITIES OF THE OFFICER POSITIONS. THE BYLAWS NOW SAY THE FOLLOWING REGARDING OFFICERS OF THE GOVERNING BODY: - THE OFFICERS OF ICF SHALL BE A CHAIR, VICE CHAIR AND A SECRETARY/TREASURER. THE CHAIR SHALL BE ELECTED BY THE ICF MEMBERS AND SERVE UNTIL HIS OR HER SUCCESSOR HAS BEEN DULY ELECTED AND ASSUMES OFFICE. THE VICE CHAIR AND SECRETARY/TREASURER ARE ELECTED BY THE BOARD OF DIRECTORS FROM AMONG THE ELIGIBLE DIRECTORS AND SHALL SERVE UNTIL THEIR SUCCESSORS HAVE BEEN DULY ELECTED AND ASSUME OFFICE. THE WORDING REGARDING QUALIFICATIONS OF OFFICERS WAS CHANGED TO SAY: ANY ICF CREDENTIALED MEMBER IN GOOD STANDING SHALL BE ELIGIBLE FOR NOMINATION AND ELECTION TO ANY OFFICE OF ICF IF THEY MEET CRITERIA AS SET FORTH BY THE BOARD OF DIRECTORS. THE WORDING REGARDING NOMINATION AND SELECTION OF OFFICERS WAS CHANGED TO SAY: THE NOMINATING COMMITTEE SHALL PREPARE AND SUBMIT TO THE MEMBERSHIP A NOMINATION FOR CHAIR OF ICF. ANY PERSON SO NOMINATED SHALL HAVE GIVEN PRIOR CONSENT TO NOMINATION AND ELECTION AS AN OFFICER. THE TERMS REGARDING REELECTION OF OFFICERS WERE CHANGED TO ALLOW THE CHAIR TO RUN FOR A SECOND TERM. THE TERMS REGARDING APPOINTED OFFICERS WERE CHANGED TO REFLECT CURRENT BEST PRACTICES. THE DUTIES OF OFFICERS WERE CHANGED SO THAT THE VICE-CHAIR DOES NOT AUTOMATICALLY STEP INTO THE ROLE OF CHAIR. THE AUTHORITY AND RESPONSIBILITY OF THE BOARD OF DIRECTORS WAS CHANGED TO SAY: THE GOVERNING BODY OF ICF SHALL BE THE BOARD OF DIRECTORS. THE RESPONSIBILITY FOR STRATEGIC DEVELOPMENT, POLICY CREATION, FISCAL OVERSIGHT, MANAGEMENT OVERSIGHT, AND PROPERTY OF THE ICF SHALL BE VESTED IN ITS BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL HAVE FULL POWER AND AUTHORITY TO PUT INTO EFFECT THE RESOLUTIONS AND DECISIONS OF THE ICF AND SHALL DETERMINE ITS POLICIES AND INTERPRET THESE BYLAWS. THE NUMBER OF BOARD OF DIRECTORS WAS CHANGED AND THE BYLAWS NOW SAY: THE BOARD OF DIRECTORS SHALL CONSIST OF NO FEWER THAN 7 AND NOT MORE THAN 9, INCLUDING THE 3 OFFICERS. THE CHIEF EXECUTIVE OFFICER AND IMMEDIATE PAST CHAIR SHALL SERVE AS AN EX-OFFICIO MEMBERS WITHOUT THE RIGHT TO VOTE. THE WORDING REGARDING TERM OF OFFICE AND MANNER OF ELECTION WAS CHANGED TO SAY: DIRECTORS AT LARGE SHALL SERVE FOR A TERM OF TWO (2) YEARS OR UNTIL THEIR SUCCESSORS HAVE BEEN ELECTED AND ASSUME OFFICE. DIRECTORS SHALL SERVE PROPORTIONATELY STAGGERED TERMS AS DETERMINED BY BOARD POLICY. THE WORDING REGARDING REELECTION OF DIRECTORS WAS CHANGED TO SAY: DIRECTORS AT LARGE ARE ELIGIBLE FOR ELECTION TO A SECOND TWO (2) YEAR TERM. NO MEMBER OF THE BOARD OF DIRECTORS WHO HAS SERVED TWO FULL TWO (2) YEARS TERMS SHALL BE ELIGIBLE FOR RE-ELECTION UNTIL AT LEAST TWO YEARS HAVE ELAPSED. THE WORDING REGARDING NOMINATION OF BOARD MEMBERS WAS CHANGED TO SAY: THE NOMINATING COMMITTEE SHALL PRESENT AT LEAST ONE NOMINEE FOR EACH SEAT ON THE BOARD THAT IS VACANT OR ABOUT TO EXPIRE. ELECTION POLICY AND PROCEDURE SHALL BE ESTABLISHED BY THE BOARD OF DIRECTORS. THE WORDING REGARDING VACANCIES OF THE BOARD WAS CHANGED TO REMOVE THE NOMINATING COMMITTEE FROM THE PROCESS OF FILLING A PARTIAL BOARD. THE BYLAWS NOW SAY: VACANCIES IN ANY UNEXPIRED ELECTIVE POSITION MAY BE FILLED FOR THE BALANCE OF THE TERM BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. IF THE BALANCE OF THE TERM IS GREATER THAN 6 MONTHS (OUT OF ONE YEAR), THE SERVICE WOULD COUNT AS A ONE FULL YEAR OUT OF THE TWO- YEAR TERM. THE WORDING REGARDING GENERAL PROVISIONS OF COMMITTEES WAS CHANGED BECAUSE NEVADA STATUTE DOES NOT CONSIDER THE TERM "COMMITTEE" TO ALSO INCLUDE TASK FORCES, CORE TEAMS, ETC. THEREFORE, AUTHORITY FOR THESE BODIES HAS NOW BEEN EXPRESSLY GRANTED IN THE BYLAWS. THE BYLAWS NOW SAY: - THE CHAIR UNLESS OTHERWISE SPECIFIED IN THESE BYLAWS, SHALL BE EMPOWERED TO APPOINT THE CHAIRPERSONS OF ALL COMMITTEES, AND THE CHAIRPERSONS AND MEMBERS OF ALL SPECIAL COMMITTEES, SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. THE CHAIR SHALL BE AN EX-OFFICIO MEMBER OF ALL COMMITTEES. COMMITTEES SHALL BE GOVERNED BY APPLICABLE NEVADA STATUTE. - THE CHAIR SHALL HAVE THE AUTHORITY TO APPOINT COUNCILS, TASK FORCES AND CORE TEAMS AND SHALL BE AN EX-OFFICIO MEMBER OF EACH OF THESE BODIES. THESE BODIES SHALL BE GOVERNED BY POLICY ESTABLISHED BY THE BOARD OF DIRECTORS. - THE CHAIR SHALL MONITOR ACTIONS OF THE COMMITTEES, COUNCILS, CORE TEAMS AND TASK FORCES OF ICF AND SHALL RECOMMEND TO THE BOARD OF DIRECTORS ON A REGULAR BASIS THE CREATION, DISSOLUTION, AND CONSOLIDATION OF THESE BODIES. THE WORDING REGARDING THE NOMINATING COMMITTEE WAS CHANGED TO REMOVE A MANDATE THAT THE IMMEDIATE-PAST CHAIR BE CHAIR OF THE COMMITTEE. THE NEW WORDING ALLOWS FOR A PAST CHAIR TO STILL BE A MEMBER OF THE NOMINATING COMMITTEE. THE BYLAWS WERE AMENDED TO REMOVE THE AUTHORITY OF THE FINANCE COMMITTEE BECAUSE IT WAS DETERMINED THAT THE ENTIRE BOARD SHOULD BE INVOLVED IN ALL FINANCIAL DISCUSSIONS REGARDING ICF. WORDING REGARDING FIDELITY BONDS WAS REMOVED BECAUSE THEY ARE NO LONGER NEEDED DUE TO FINANCIAL CONTROLS AND INSURANCE POLICIES IN PLACE.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THE INTERNATIONAL COACH FEDERATION MEMBERS CONSIST OF ICF CREDENTIALED MEMBERS AND ICF COACH MEMBERS. THE CREDENTIALED MEMBERS ARE PROFESSIONALS ACTIVELY ENGAGED IN BUSINESS OR PERSONAL COACHING WHO HOLD ONE OF THE ICF CREDENTIALS. ICF COACH MEMBERS ARE PROFESSIONALS ACTIVELY ENGAGED IN BUSINESS OR PERSONAL COACHING WHO ARE NOT ICF CREDENTIALED COACHES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>EACH ICF CREDENTIALED MEMBER AND ICF COACH MEMBER IN GOOD STANDING VOTES FOR THE POSITION OF THE CHAIR ELECT AND FOR EACH DIRECTOR.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>ASSOCIATIONS INTERNATIONAL LLC, THE ORGANIZATION'S MANAGEMENT COMPANY, REVIEWS THE 990 WITH THE ORGANIZATION'S AUDITOR. A COPY OF THE 990 IS EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
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        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE BOARD SIGNS A CONFLICT OF INTEREST POLICY FORM AT THE BEGINNING OF EACH CALENDAR YEAR. ANY REPORTED OR PERCEIVED CONFLICTS OF INTEREST ARE DISCUSSED BY THE BOARD OF DIRECTORS IN CONSULTATION WITH LEGAL COUNSEL AND THEN ADDRESSED DIRECTLY WITH THE INDIVIDUAL.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</Explanation>
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        <Explanation>FORM 990, PART XII, LINE 2C: THE PROCESS FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANT BY THE ORGANIZATION HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
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