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        <BookValue>701409</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
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        <Description>208,741.591 SHS PIMCO TOTAL RET FD INST CL</Description>
        <BookValue>2346255</BookValue>
        <MethodOfValuation>F</MethodOfValuation>
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      <OtherSecurities>
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        <MethodOfValuation>F</MethodOfValuation>
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        <Description>DUE TO RELATED PARTY</Description>
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      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:</Identifier>
        <ReturnReference>PART V, LINE 4:</ReturnReference>
        <Explanation>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.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X, LINE 2:</ReturnReference>
        <Explanation>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, 2012 AND 2011; ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. IAAPA HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, 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. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED IAAPA'S TAX POSITIONS AND CONCLUDED THAT IAAPA HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. 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 2009.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>PART XI, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>RELATED ENTITIES REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 3,057,709. GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -15,088.</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>PART XII, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>RELATED ENTITIES EXPENSES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 2,676,448.</Explanation>
      </Form990ScheduleDPartXIII>
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        <Region>EUROPE (INCLUDING ICELAND &amp; GREENLAND) -</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>5</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>MEMBERSHIP AND EXHIBITS</SpecificServicesProvided>
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      <AcctsActvsOutUSTable>
        <Region>EAST ASIA AND THE PACIFIC -</Region>
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        <NumberOfEmployees>2</NumberOfEmployees>
        <TypeOfActivitiesConducted>PROGRAM SERVICES</TypeOfActivitiesConducted>
        <SpecificServicesProvided>MEMBERSHIP AND EXHIBITS</SpecificServicesProvided>
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      <AcctsActvsOutUSTable>
        <Region>SOUTH AMERICA - ARGENTINA, BOLIVIA,</Region>
        <NumberOfOffices>1</NumberOfOffices>
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        <Region>EUROPE (INCLUDING ICELAND &amp; GREENLAND) -</Region>
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        <TypeOfActivitiesConducted>OWNERSHIP OF TRADESHOW</TypeOfActivitiesConducted>
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        <NamePerson>JAMES CLEARY</NamePerson>
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      <Form990ScheduleJPartII>
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        <Title>VP - EDUCATION</Title>
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      <Form990ScheduleJPartII>
        <NamePerson>RANDY DAVIS</NamePerson>
        <Title>VP - SAFETY AND ADVOCACY</Title>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>ANDREW LEE</NamePerson>
        <Title>VP - ASIA PACIFIC</Title>
        <BaseCompensationFilingOrg>149770</BaseCompensationFilingOrg>
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        <BonusFilingOrg>21600</BonusFilingOrg>
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        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>KAREN STALEY</NamePerson>
        <Title>DIR - EUROPEAN OFFICE</Title>
        <BaseCompensationFilingOrg>204752</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>11889</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
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        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 1A</ReturnReference>
        <Explanation>JAMES CLEARY RECEIVED NON-TAXABLE TRAVEL FOR COMPANIONS IN THE AMOUNT OF $13,929.62. JAMES CLEARY RECEIVED A TAXABLE HOUSING ALLOWANCE IN THE AMOUNT OF $24,200.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE IAAPA NOMINATING COMMITTEE PRESENTS A SLATE OF NOMINEES (FIVE DIRECTORS EVERY YEAR) TO THE MEMBERSHIP AT ITS ANNUAL BUSINESS MEETING FOR ELECTION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>GAIN (LOSS) ON FOREIGN EXCHANGE TRANSLATION -15,088.</Explanation>
      </GeneralExplanation>
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      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
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      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
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