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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
COMMITTEE FOR DIGITAL ADVERTISING AND
MARKETING ACCOUNTABILITY
MARKETING ACCOUNTABILITY
Employer identification number
27-3267081
27-3267081
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE TWO TYPES OF PARTICIPANTS IN THE DAA: ADVERTISING AND MARKETING TRADE ASSOCIATIONS AND OTHER ENTITIES (COMPANIES, ASSOCIATIONS, ETC.) THAT ARE INVOLVED IN OR SUPPORT DIGITAL ADVERTISING. THE FIRST GROUP, THE ASSOCIATIONS, ARE THE MEMBERS OF THE DAA. EACH OF THESE TRADE ASSOCIATIONS ELECTS A BOARD MEMBER AND PROVIDES SERVICES AND SUPPORT TO THE DAA. THE SECOND GROUP, THE OTHER ENTITIES, ARE DIGITAL ADVERTISING COMPANIES THAT SUPPORT THE PROGRAM FINANCIALLY THROUGH THE DAA CERTIFICATION ACTIVITIES AND THE PAYMENT FOR THE USE OF DAA'S INTELLECTUAL PROPERTY, PARTICIPATION IN DISCUSSIONS REGARDING THE EXPANSION OF THE DAA'S SELF-REGULATORY CERTIFICATION PROGRAM, OR FOR THE ABILITY TO CERTIFY THAT OTHER COMPANIES ARE COMPLYING WITH THE DIGITAL ADVERTISING INDUSTRY'S CODE OF CONDUCT. WHILE THESE ENTITIES ARE CONSIDERED MEMBERS OF THE ASSOCIATION FOR ITS GOVERNANCE PURPOSES, THE FINANCIAL AND OTHER SUPPORT PROVIDED THROUGH PARTICIPATION IN DAA'S CERTIFICATION PROCESSES CONSTITUTES "MEMBERSHIP SUPPORT." SEE E.G. PLR XXX-XX-XXXX. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ADVERTISING AND MARKETING ASSOCIATIONS THAT ARE MEMBERS OF THE DAA EACH ELECT AN INDIVIDUAL TO THE BOARD OF THE DAA. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ADVERTISING AND MARKETING ASSOCIATIONS THAT ARE MEMBERS HAVE THE RIGHT TO APPROVE AMENDMENTS TO THE ORGANIZATION'S ARTICLES OF INCORPORATION AS WELL AS APPROVE OF ANY DECISIONS TO DISSOLVE, MERGE, OR CONSOLIDATE. |
| FORM 990, PART VI, SECTION A, LINE 8A | THE DAA BOARD OF DIRECTORS REGULARLY HOLDS MEETINGS AND HAS AGENDAS AND NOTES FOR MEETINGS HELD IN 2014. HOWEVER, DURING ITS 2014 TAX YEAR THE DAA BOARD OF DIRECTORS DID NOT CONTEMPORANEOUSLY DOCUMENT ITS DISCUSSIONS OR ACTIONS IN OFFICIAL MEETING MINUTES. THE DAA BOARD OF DIRECTORS HAS SINCE CHANGED ITS PRACTICES WITH RESPECT TO MAINTAINING OFFICIAL MINUTES, AND OFFICIAL MINUTES ARE TAKEN AT ALL BOARD MEETINGS. |
| FORM 990, PART VI, SECTION A, LINE 8B | AS OF 2014, DAA DID NOT HAVE ANY COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN OUTSIDE ACCOUNTING FIRM AND IT IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, GENERAL COUNSEL, AND MADE AVAILABLE TO ITS BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. |
| FORM 990,PART VI, SECTION B LINE 15 | DAA DOES NOT HAVE A FORMAL COMPENSATION APPROVAL PROCESS BECAUSE, AS OF 2014, DAA ONLY PROVIDES NOMINAL COMPENSATION TO ITS OFFICERS. HR SERVICES FOR DAA OFFICERS AND STAFF ARE PROVIDED BY DMA. DIRECTORS ARE NOT COMPENSATED. |
| FORM 990, PART VI, SECTION C, LINE 19 | DAA COMPLIES WITH THE PUBLIC INSPECTION REQUIREMENTS OF INTERNAL REVENUE CODE SECTION 6104 BY MAKING ITS FORM 1024, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(A), DETERMINATION LETTER FROM THE IRS, AND THE FORMS 990 FOR ITS THREE MOST RECENTLY COMPLETED TAX PERIODS. HOWEVER, AS SECTION 6104 DOES NOT REQUIRE AN ORGANIZATION EXEMPT UNDER SECTION 501(C)(6) TO DISCLOSE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS, DAA HAS DECIDED NOT TO MAKE SUCH INFORMATION AVAILABLE FOR PUBLIC INSPECTION. |
| FORM 990, PART IX, LINE 11G | COUNCIL OF BETTER BUSINESS BUREAU 500,000. DIRECT MARKETING ASSOCIATION 164,325. |
| FORM 990, PART XII LINE 1 | DAA CHANGED ITS ACCOUNTING METHOD FROM THE CASH BASIS TO THE ACCURAL METHOD OF ACCOUNTING TO ACCRUATELY REFLECT ITS EXPENSES AND REVENUE IN THE PERIOD EARNED AND INCURRED. THIS CHANGE IS REFLECTED ON THE DAA BALANCE SHEET WHERE IT NOW RECOGNIZES ACCOUNTS RECEIVABLE, ACCOUNTS PAYABLE AND DEFERRED REVENUE, WHICH DID NOT APPEAR LAST YEAR AS DAA RECOGNIZED EXPENSES WHEN PAID AND REVENUE WHEN RECEIVED. |
| FORM 990, PART IX, LINE 11A | EXPLANATION: MANAGEMENT AGREEMENT: DAA PROVIDES A FEE TO THE DIRECT MARKETING ASSOCIATION (DMA) FOR USE OF EMPLOYEES. DAA DOES NOT HAVE A FORMAL COMPENSATION APPROVAL PROCESS BECAUSE THE ORGANIZATION DOES NOT COMPENSATE ITS OFFICERS. HR SERVICES ARE PROVIDED BY DMA. DAA COMPENSATION FOR OFFICERS AND STAFF IS REVIEWED BY AND MEETS GENERAL GUIDELINES FOR SIMILARLY SITUATED DMA EMPLOYEES. DAA DOES NOT COMPENSATE ITS DIRECTORS. SIMILAR TO DAA, DMA IS AN ORGANIZATION RECOGNIZED BY THE IRS AS EXEXMPT FROM FEDERAL INCOME TAX UNDER SECTION 501 (C)(6). |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014
Additional Data
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