INTERNATIONAL LAW STUDENTS ASSOCIATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL LAW STUDENTS ASSOCIATION (EIN 52-1903945)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-01-28
- IRS object ID
- 201330289349301108
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2013-01-28T16:21:43-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Upchurch and Associates | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3843 N Lincoln Ave | AddressLine1 |
| City | Chicago | City |
| State | IL | State |
| ZIP Code | 60613 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521903945 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL LAW STUDENTS ASSOC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTE | NameControl |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 EAST JACKSON BLVD | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60604 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LESLEY A BENN | Name |
| Title | EXECUTIVE DIREC | Title |
| Phone | 3123625025 | Phone |
| Date Signed | 2013-01-28 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jeffrey L Upchurch | Name |
| Phone | 7733608280 | Phone |
| Date Prepared | 2013-01-28 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KEVIN KRAUSS | NameOfPrincipalOfficerPerson |
| Gross Receipts | 636067 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.ILSA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | IL | StateLegalDomicile |
| Activity Or Mission Description | TO PROMOTE INTERNATIONAL LAW THROUGH EDUCATIONAL PROGRAMS FOR LAW STUDENTS AND THEIR COMMUNITY ACTIVITIES INCLUDE ADMINISTRATION OF A MOOT COURT COMPETITION PUBLICATION OF ACADEMIC JOURNALS AND ORGANIZATION OF ACADEMIC CONFERENCES | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 3500 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 81700 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 30507 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 571539 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 605255 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 816 | InvestmentIncomePriorYear |
| Investment Income Current Year | 305 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 654055 | TotalRevenuePriorYear |
| Total Revenue Current Year | 636067 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 58588 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 12788 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 199693 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 242523 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 260483 | OtherExpensePriorYear |
| Other Expenses Current Year | 346605 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 518764 | TotalExpensesPriorYear |
| Total Expenses Current Year | 601916 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 135291 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 34151 | RevenuesLessExpensesCY |
| Total Assets BOY | 232260 | TotalAssetsBOY |
| Total Assets EOY | 281619 | TotalAssetsEOY |
| Total Liabilities BOY | 2513 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 17721 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 229747 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 263898 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE INTERNATIONAL LAW THROUGH EDUCATIONAL PROGRAMS FOR LAW STUDENTS AND THEIR COMMUNITY ACTIVITIES INCLUDE ADMINISTRATION OF A MOOT COURT COMPETITION PUBLICATION OF ACADEMIC JOURNALS AND ORGANIZATION OF ACADEMIC CONFERENCES | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 310181 | Expense |
| Revenue | 491664 | Revenue |
| Description | THE PHILLIP C JESSUP INTERNATIONAL LAW MOOT COURT COMPETITION IS A LEGAL ADVOCACY COMPETITION FOR LAW STUDENTS TEAMS OF STUDENTS FROM DIFFERENT SCHOOLS AROUND THE WORLD COMPETE AGAINST EACH OTHER BY PRESENTING WRITTEN AND ORAL ARGUMENTS BEFORE ATT ORNEYS ILSA ADMINISTERS THE COMPETITION GLOBALLY WHICH INCLUDES COORDINATION OF REGIONAL NATIONAL AND INTERNATIONAL ROUNDS OF THE COMPETITION | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 68613 | Expense |
| Description | ILSA ORGANIZES AN EDUCATIONAL CONFERENCE LAW STUDENTS AND ATTORNEYS FROM AROUND THE WORLD ARE INVITED TO ATTEND LECTURES AND PANEL DISCUSSIONS ON TIMELY TOPICS IN INTERNATIONAL LAW | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 62478 | Expense |
| Revenue | 94287 | Revenue |
| Description | ILSA PUBLISHES AND COORDINATES THE PUBLICATION OF VARIOUS WORKS DEVOTED TO INTERNATIONAL LAW INCLUDING THE ILSA QUARTERLY THE ILSA JOURNAL OF COMPARATIVE AND INTERNATIONAL LAW AND THE JESSUP COMPENDIUM | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERSHIP RELATED | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 27912 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 30507 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 469184 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | LESLEY A BENN ESQ | NamePerson |
| Telephone Number | 3123625025 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 EAST JACKSON BLVD | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60604 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| CLAIRE VAN OVERDIJK ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| DAVIS QUAYAT ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| JASON JOHNS ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| LOUIS ONEILL ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| MARK ELLIS ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PEDRO M MUNOZ ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF BRIAN HAVEL | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF CYNTHIA LICHTENSTEIN | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF MARK E WOJCIK | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF MICHAEL PEIL | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF STEPHANIE FARRIOR | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| PROF WILLIAM J ACEVES | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| RUSSELL DALFERES ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| SANDRA L HODGKINSON ESQ | |||||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | ||||
| CHRISTOPHER HEARSEY | |||||||||
| VICE PRESIDENT | 1.00 | 0 | 0 | 0 | X | ||||
| DAGMAR BUTTE ESQ | |||||||||
| CHAIRWORMAN | 5.00 | 0 | 0 | 0 | X | ||||
| JESSICA WINFREY | |||||||||
| CHIEF COMMUNICATIONS OFFICER | 1.00 | 0 | 0 | 0 | X | ||||
| KEVIN KRAUSS | |||||||||
| PRESIDENT | 1.00 | 0 | 0 | 0 | X | ||||
| LESLEY A BENN ESQ | |||||||||
| EXECUTIVE DIRECTOR SECRETARY | 40.00 | 21186 | 0 | 0 | X | X | X | ||
| STEVEN SCHNEEBAUM | |||||||||
| TREASURER | 5.00 | 0 | 0 | 0 | X | ||||
| WILLIAM PATTERSON | |||||||||
| EXECUTIVE DIRECTOR SECRETARY | 60.00 | 59676 | 0 | 0 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 80862 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 30507 | MembershipDues |
| Total Contributions | 30507 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| JESSUP COMPETITION | 900099 | 491664 | 491664 |
| PUBLICATIONS | 323100 | 94287 | 94287 |
| OTHER | 900099 | 19304 | 19304 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 605255 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 305 | TotalRevenueColumn |
| Related Or Exempt Function Income | 305 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 636067 | TotalRevenueColumn |
| Related Or Exempt Function Income | 605560 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12788 | Total |
| Program Services | 12788 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80862 | Total |
| Program Services | 72776 | ProgramServices |
| Management And General | 8086 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144104 | Total |
| Program Services | 129694 | ProgramServices |
| Management And General | 14410 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17557 | Total |
| Program Services | 15801 | ProgramServices |
| Management And General | 1756 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10129 | Total |
| Management And General | 10129 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57130 | Total |
| Program Services | 45223 | ProgramServices |
| Management And General | 11907 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52566 | Total |
| Management And General | 52566 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12000 | Total |
| Management And General | 12000 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21346 | Total |
| Program Services | 14257 | ProgramServices |
| Management And General | 7089 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104236 | Total |
| Program Services | 104236 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36600 | Total |
| Program Services | 32940 | ProgramServices |
| Management And General | 3660 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PRINTING | 41469 | 41469 | |
| BANK FEES | 11129 | 11129 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 601916 | Total |
| Program Services | 469184 | ProgramServices |
| Management And General | 132732 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 184318 | BOY |
| EOY | 140509 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 75244 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44934 | BOY |
| EOY | 60004 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3008 | BOY |
| EOY | 5862 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232260 | BOY |
| EOY | 281619 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2513 | BOY |
| EOY | 17721 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2513 | BOY |
| EOY | 17721 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 229747 | BOY |
| EOY | 263898 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 229747 | BOY |
| EOY | 263898 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232260 | BOY |
| EOY | 281619 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 34151 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 32434 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 156542 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 88361 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 91700 | CurrentTaxYearMinus1Year |
| Current Tax Year | 42507 | CurrentTaxYear |
| Total | 411544 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 459877 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 543535 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 482981 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 562355 | CurrentTaxYearMinus1Year |
| Current Tax Year | 593560 | CurrentTaxYear |
| Total | 2642308 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 492311 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 700077 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 571342 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 654055 | CurrentTaxYearMinus1Year |
| Current Tax Year | 636067 | CurrentTaxYear |
| Total | 3053852 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 3053852 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6065 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3354 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2097 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 816 | CurrentTaxYearMinus1Year |
| Current Tax Year | 305 | CurrentTaxYear |
| Total | 12637 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6065 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3354 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2097 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 816 | CurrentTaxYearMinus1Year |
| Current Tax Year | 305 | CurrentTaxYear |
| Total | 12637 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | -1263 | CurrentTaxYearMinus3Years |
| Total | -1263 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 498376 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 702168 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 573439 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 654871 | CurrentTaxYearMinus1Year |
| Current Tax Year | 636372 | CurrentTaxYear |
| Total | 3065226 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.99630 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.99550 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00410 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.00500 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue | 636067 | TotalRevenue |
| Total Expenses | 601916 | TotalExpenses |
| Excess Or Deficit For Year | 34151 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 34151 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 636067 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 636067 | RevenueSubtotal |
| Total Revenue Per Form990 | 636067 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 601916 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 601916 | ExpensesSubtotal |
| Total Expenses Per Form990 | 601916 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Footnote for uncertain tax position under FIN 48 Part X | Identifier |
| Explanation | ILSA IS AN EXEMPT ORGANIZATION FOR INCOME TAX PURPOSES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE ACCORDINGLY NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS ILSA FILES A UNITED STATES RETURN ON ORGANIZATION EXEMPT FROM INCOME TAX ALL RETURNS OF ILSA FOR 2009 2010 2011 AND 2012 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER THEY WERE FILED | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
| No Grant More Than5000 | X | NoGrantMoreThan5000 |
| Total Nbr Of501 C3 And Govt Grants | 17 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Monitoring procedures (Part I, line 2) | Identifier |
| Explanation | ILSA REIMBURSED ACTUAL TRAVEL EXPENDITURES INCURRED. THE EXPENSES WERE VERIFIED PRIOR TO REIMBURSEMENT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WILLIAM PATTERSON | NamePerson |
| Base Compensation Filing Org | 59676 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 59676 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (4 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 01. Form 990 governing body review (Part VI, line 11) | THE TREASURER CHAIRMAN OF THE BOARD AND EXECUTIVE DIRECTOR REVIEW AND APPROVE THE 990 BEFORE IT IS FILED |
| 02. CEO, executive director, top management comp (Part VI, line 15a) | THE EXECUTIVE DIRECTOR IS THE ONLY COMPENSATED OFFICER OR COMPENSATED KEY EMPLOYEE OF THE ORGANIZATION THE EXECUTIVE DIRECTORS SALARY WAS DETERMINED BASED ON A SAMPLING OF COMPENSATION REQUIREMENTS OF RECEIVED FROM CANDIDATES APPYLING FOR THE JOB AS WELL AS PRIOR HISTORICAL COMPENSATION OF THE POSITION THIS COMPENSATION WAS APRPOVED BY THE BOARD OF DIRECTORS |
| 03. Governing documents, etc, available to public (Part VI, line 19) | THE ORGANIZATIONS GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE GENERAL PUBLIC THE ORGANIZATIONS 990 OR FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST OR VIA THE STATE OF ILLINOIS ATTORNEY GENERAL |
| 04. General explanation attachment | ILSA CHANGED ITS FISCAL YEAR END FROM 430 TO 630 EFFECTIVE 6302010 THE PRIOR YEAR BALANCES IN THIS FORM REFLECT THE SHORT PERIOD FROM 5110 - 63011 |
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