ISAS GROUP BENEFITS TR: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- ISAS GROUP BENEFITS TR (EIN 73-1366012)
- Tax period
- 2010-09-01 to 2011-08-31
- Filed
- 2012-03-20
- IRS object ID
- 201200809349300410
- Schema version
- 2010v3.7
- 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 | 2012-03-20T09:24:50-05:00 | Timestamp |
| Tax Period End Date | 2011-08-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANE GORMAN TRUBITT PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2626 HOWELL STREET SUITE 700 | AddressLine1 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 752044064 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 731366012 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ISAS Group Benefits Trust | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ISAS | NameControl |
| Phone | 2147065459 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 Lee Parkway | AddressLine1 |
| City | Dallas | City |
| State | TX | State |
| ZIP Code | 75219 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Donald Graham | Name |
| Title | Executive Director | Title |
| Date Signed | 2012-03-20 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David H Ovesen | Name |
| Phone | 2148717500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Donald Graham | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 LEE PARKWAY SUITE 900 | AddressLine1 |
| City | Dallas | City |
| State | TX | State |
| ZIP Code | 75219 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 25148242 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.isastrust.org | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | Providing medical benefits to eligible employees and dependents of participating employers, including claim payments and administration to approximately 4,425 enrolled individuals. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 23038097 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25050114 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 43514 | InvestmentIncomePriorYear |
| Investment Income Current Year | 98128 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 23081611 | TotalRevenuePriorYear |
| Total Revenue Current Year | 25148242 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 18593248 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 21598911 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 130801 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 140270 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3083098 | OtherExpensePriorYear |
| Other Expenses Current Year | 2859975 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 21807147 | TotalExpensesPriorYear |
| Total Expenses Current Year | 24599156 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1274464 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 549086 | RevenuesLessExpensesCY |
| Total Assets BOY | 9926069 | TotalAssetsBOY |
| Total Assets EOY | 10613350 | TotalAssetsEOY |
| Total Liabilities BOY | 2719451 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2846710 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 7206618 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7766640 | NetAssetsOrFundBalancesEOY |
| Mission Description | Providing medical benefits to eligible employees and dependents of participating employers, including claim payments and administration to approximately 4,425 enrolled individuals. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | Providing medical benefits to eligible employees and dependents of participating employers, including claim payments and administration to approximately 4,425 enrolled individuals. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| 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 | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| 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 |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1 | 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 |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | 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 | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DONALD GRAHAM | NamePerson |
| Telephone Number | 2147065459 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3333 LEE PARKWAY SUITE 900 | AddressLine1 |
| City | Dallas | City |
| State | TX | State |
| ZIP Code | 75219 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| NATHAN SHELDON | ||||||
| TRUSTEE / PRESIDENT | 2.0 | X | X | 0 | 0 | 0 |
| GREG SWAN | ||||||
| TRUSTEE / EXEC VICE-PRESIDENT | 2.0 | X | X | 0 | 0 | 0 |
| MARY PAT HIGGINS | ||||||
| TRUSTEE / VICE PRESIDENT | 2.0 | X | X | 0 | 0 | 0 |
| JIM KOEHLER | ||||||
| TRUSTEE / SECRETARY | 2.0 | X | X | 0 | 0 | 0 |
| EVELYN CAMBRIA | ||||||
| TRUSTEE / TREASURER | 2.0 | X | X | 0 | 0 | 0 |
| SUZANNE TOWNSEND | ||||||
| TRUSTEE | 2.0 | X | 0 | 0 | 0 | |
| JOANNE MARGRAVES | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| MELISSA ORTH | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| JIM LINDSEY | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| ELISE MURPHY | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| MICHAEL RICHARDS | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| DAVID BARRIENTES | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| RHONDA DURHAM | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| MARY HERNANDEZ | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| LINDA WILSON | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| TODD FOSTER | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| MELINDA MADURAI | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| CECILIA MARTINEZ | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| JACK RAMSEY | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| PAM WORSHAM | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| VANCE ULSH | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| LESLIE LAMBERT MORGAN | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| JULIE SAQUETON | ||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | |
| DONALD GRAHAM | ||||||
| EXECUTIVE DIRECTOR | 45.0 | X | 102282 | 0 | 24808 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 102282 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 24808 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| UNITED HEALTHCARE INSURANCE CO | |||||
| 22703 NETWORK PLACE | CHICAGO | IL | 606731227 | CLAIMS PROCESSING | 1193247 |
| HOLMES MURPHY ASSOC INC | |||||
| PO BOX 9207 | DES MOINES | IA | 503069207 | BENEFITS CONSULTING | 179203 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BENEFIT PREMIUMS | Description |
| Business Code | 525100 | BusinessCode |
| Total Revenue Column | 25050114 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25050114 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25050114 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 98128 | TotalRevenueColumn |
| Exclusion | $98,128 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 25148242 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25050114 | RelatedOrExemptFunctionIncome |
| Exclusion | $98,128 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21598911 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132032 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8238 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35376 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9990 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1426672 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4413 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6000 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14851 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7705 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14998 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| STOP-LOSS INSURANCE | 1248804 |
| WELLNESS PROGRAM | 89581 |
| OTHER EXPENSES | 1585 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24599156 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1168560 | BOY |
| EOY | 1058263 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7494572 | BOY |
| EOY | 5918269 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 240582 | BOY |
| EOY | 39865 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2823 | BOY |
| EOY | 849 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1019532 | BOY |
| EOY | 3596104 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9926069 | BOY |
| EOY | 10613350 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2719451 | BOY |
| EOY | 2846710 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2719451 | BOY |
| EOY | 2846710 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7206618 | BOY |
| EOY | 7766640 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7206618 | BOY |
| EOY | 7766640 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9926069 | BOY |
| EOY | 10613350 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 549086 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 10936 | 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements | |
| Equipment | Equipment | |
| Other Land Buildings | OtherLandBuildings | |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Total Revenue | 25148242 | TotalRevenue |
| Total Expenses | 24599156 | TotalExpenses |
| Excess Or Deficit For Year | 549086 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 10936 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 10936 | TotalAdjustments |
| Excess Or Deficit Per FS | 560022 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 25159178 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 10936 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 10936 | RevenueNotRptdF990 |
| Revenue Subtotal | 25148242 | RevenueSubtotal |
| Total Revenue Per Form990 | 25148242 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 24599156 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 24599156 | ExpensesSubtotal |
| Total Expenses Per Form990 | 24599156 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Liability for Uncertain Tax Positions under Fin 48 (ASC 740) | Identifier |
| Return Reference | Schedule D, Part X, Line 2 | ReturnReference |
| Explanation | ISAS has received a favorable determination letter from the Internal Revenue Service dated November 12, 1991 stating that the Trust established under the Plan to hold the Plan's net assets is exempt from taxation under Section 501(c)(9) of the Internal Revenue Code ("IRC") and is, therefore, exempt from federal income taxes under IRC Section 501(a). The Plan Administrator believes that the Trust, as amended is designed and is currently being operated in compliance with the applicable requirements of the IRC. Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan Administrator has analyzed the tax positions taken by the Plan, and has concluded that as of August 31, 2011 and 2010 there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Plan Administrator believes it is no longer subject to income tax examinations for years prior to 2008. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990 Review Process | Form 990, Part VI, Section B, Line 11 | Seven-person Executive Committee reviews and accepts the Form 990 prepared by third-party outside preparer. Return is posted to Board accessible website for access and review by all other members of governing board prior to Executive Director signing and submitting to IRS. |
| Other Organization Documents Pubicly Available | Form 990, Part VI, Section C, Line 19 | Available Upon written request. |
| Other changes in Net Assets | Form 990, Part XI, Line 5 | Net unrealized gains on investments: $10,936 |
| Conflict of Interest | Form 990, Part VI, Section B, Line 12c | The organization annually reviews and acknowledges the conflict of interest policy and discloses any conflicts. |
| Policies | Form 990, Part VI, Section B, Lines 13 & 14 | The organization did not have a formal whistleblower policy, document retention policy, or document destruction policy in place as of 8/31/2011; however the organization plans to develop and implement these policies in the future. |
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