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.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Inspection
Name of the organization
THE INTERNATIONAL ASSOCIATION FOR
CONTRACT AND COMMERCIAL MANAGERS INC
CONTRACT AND COMMERCIAL MANAGERS INC
Employer identification number
13-4060641
13-4060641
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION HAS 16 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ARE ELECTED BY OPEN ELECTION. ALL PAID MEMBERS ARE ELIGIBLE TO STAND FOR ELECTION AND TO VOTE FOR CANDIDATES. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ASSOCIATION'S ARTICLES DEFINE THOSE DECISIONS THAT ARE SUBJECT TO GENERAL ENDORSEMENT BY THE MEMBERS AND THOSE WHICH ARE WITHIN THE AUTHORITY OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | A MEMBER OF THE ASSOCIATION'S BOARD REVIEWED FORM 990 PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGHOUT THE YEAR. THEY ALSO HAVE AN ETHICS & AUDIT COMMITTEE WHICH CONSISTS OF 3 ELECTED BOARD MEMBERS AND WHICH OFFERS OPEN ACCESS TO ANY STAFF MEMBER OR GENERAL MEMBER TO MAKE CONFIDENTIAL COMPLAINTS OR RAISE ANY CONFLICT OF INTEREST CONCERNS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE TO THE PUBLIC UPON REQUEST |
| FORM 990, PART IX, LINE 11G | OTHER FEES 18,125. PUBLISHING 115,672. INFORMATION TECHNOLOGY 62,659. OUTSIDE SERVICES 555,000. |
| FORM 990, PART XII, LINE 2C: | NO CHANGES FROM THE PRIOR YEAR. |
| FORM 990 - AMENDED RETURN | THE RETURN INCLUDES FORM 926 RETURN BY A U.S. TRANSFEROR OF PROPERTY TO A FOREIGN CORPORATION. PLEASE SEE BELOW STATEMENT FOR DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES AND REASONABLE CAUSE STATEMENT. |
| DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES | 2016 FORM 926 - REASONABLE CAUSE STATEMENT INTERNAL REVENUE CODE (26 U.S.C.) ("IRC")SECTION 6038B(C)(2),6501(C)(8);TREAS.REG.(26 C.F.R.)SECTION 1.6038B-1(F)(3) PURSUANT TO THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES, TAXPAYER IS AMENDING ITS ORIGINAL RETURN FOR THE PURPOSE, AMONG OTHERS, OF INCLUDING A FORM 926 THAT WAS NOT INCLUDED WITH ITS ORIGINALLY FILED RETURN. AS MORE FULLY EXPLAINED BELOW, NO PENALTY SHOULD BE IMPOSED BECAUSE REASONABLE CAUSE, AND NOT WILLFUL NEGLECT, EXISTS FOR THE OMISSION OF THAT FORM FROM TAXPAYER'S ORIGINAL RETURN. TAXPAYER WAS IN THE PROCESS OF AMENDING THEIR 2017 FORM 990 FOR THE PURPOSE OF INCLUDING THE ACTIVITY OF A NEWLY ORGANIZED FOREIGN SUBSIDIARY THAT WAS NOT INCLUDED ON THE ORIGINAL RETURN FILED. DURING THE THE GATHERING OF INFORMATION AND PREPARATION OF THE AMENDED RETURN IT WAS DISCOVERED THAT THE FORM 926 SHOULD HAVE BEEN COMPLETED FOR 2017. ONCE DISCOVERED TAXPAYER INVESTIGATED FURTHER AND DETERMINED THAT THE FORM SHOULD HAVE BEEN FILED FOR SEVERAL YEARS PRIOR 2017. TAXPAYER,TOGETHER WITH ITS ADVISORS, THEN MOVED AS EXPEDITIOUSLY AS POSSIBLE TO GATHER ALL THE DOCUMENTS AND INFORMATION NECESSARY TO PREPARE AND FILE THE FORM 926 NOW BEING FILED. CONTEMPORANEOUSLY WITH THIS FILING, TAXPAYER IS AMENDING ITS 2009,2014,2015, AND 2017 FORMS 990 TO INCLUDE A FORM 926 FOR EACH OF THOSE YEARS PURSUANT TO THE DELINQUENT INTERNATIONAL INFORMATION RETURN SUBMISSION PROCEDURES. NO INCOME WAS OMITTED FROM TAXPAYER'S ORIGINAL RETURN. FURTHER, TAXPAYER HEREBY CERTIFIES THAT NONE OF THE INFORMATION LISTED IN THE FORM 926 NOW BEING FILED RELATES TO ANY ENTITY THAT HAS EVER ENGAGED IN TAX EVASION. FOR THE FOREGOING REASONS,THE OMISSION OF THE FORM 926 FROM TAXPAYER'S ORIGINAL RETURN WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT, AND NO PENALTY SHOULD THEREFORE BE IMPOSED. SEE IRC SECTIONS 6038B(C)(2), 6501(C)(8); TREAS. REG. SECTION 1.6038B-L(F)(3). |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019
Additional Data
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