Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 73,942 | 120,416 | 101,501 | 138,567 | 120,907 | 555,333 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 35,122 | 54,992 | 29,420 | 76,131 | 2,853 | 198,518 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 109,064 | 175,408 | 130,921 | 214,698 | 123,760 | 753,851 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 53,562 | 68,297 | 40,000 | 41,000 | 40,000 | 242,859 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 8,562 | 5,300 | 45,000 | 50 | 58,912 | |
| c | Add lines 7a and 7b.. | 62,124 | 68,297 | 45,300 | 86,000 | 40,050 | 301,771 |
| 8 | Public support. (Subtract line 7c from line 6.) | 452,080 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 109,064 | 175,408 | 130,921 | 214,698 | 123,760 | 753,851 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 109,064 | 175,408 | 130,921 | 214,698 | 123,760 | 753,851 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | MISCELLANEOUS REVENUE - |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DAY TO DAY MANAGEMENT SERVICES ARE PROVIDED BY A RELATED ORGANIZATION, LEADINGAGE. |
| FORM 990, PART VI, SECTION A, LINE 4 | AS AMENDED JULY 23, 2020 ARTICLE II-SECTION II: CLARIFICATION OF MEMBERSHIP CLASSES; ARTICLE III SECTION III; BOARD COMPOSITION; BOARD COMPOSITION IS REVISED TO NOT LESS THAN FIVE (5) AND NO MORE THAN SEVENTEEN (17) REGULAR OR AFFILIATE MEMBERS. SECTION VI: CONSECUTIVE TERMS ; EACH DIRECTOR MY SERVE A MAXIMUM OF TWO (2) CONSECUTIVE THREE (3) YEAR TERMS. A DIRECTOR MAY BE RE-ELECTED AFTER ONE YEAR HAS ELAPSED SINCE THE END OF HIS OR HER SECOND CONSECUTIVE TERM ARTICLE V-SECTION VI: BOARD OF ADVISORS; EXECUTIVE LEADERS OF PEAK BODIES/COUNTRY OR REGIONAL ASSOCIATIONS THAT ARE MEMBERS OF GAN WILL FORM A BOARD OF ADVISORS WHOSE PURPOSE IS TO ADVISE THE BOD, EXPLORE STRATEGIC ISSUES IN GLOBAL AGEING AND ENGAGE MEMBERSHIP. THE BOARD WILL MEET NO LESS THAN TWO TIMES A YEAR |
| FORM 990, PART VI, SECTION A, LINE 6 | REGULAR MEMBERS, AFFILIATE MEMBERS, AND ASSOCIATE MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7A | BOARD MEMBERS ARE ELECTED BY THE BOARD AT THE ANNUAL BUSINESS MEETING. ADDITIONALLY, A MAJORITY OF THE BOARD MEMBERS MAY SELECT BOARD MEMBERS TO FILL THE UNEXPIRED TERMS OF MEMBERS WHOSE SEATS WERE VACATED BY DEATH, RESIGNATION OR TERMINATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS FIRST REVIEWED BY IAHSA MANAGEMENT. THE FORM 990 IS THEN DISTRIBUTED TO THE BOARD VIA E-MAIL FOR REVIEW AND COMMENT. IF THERE ARE NO RECOMMENDED CHANGES FROM THE BOARD, THE FORM 990 IS FILED WITH THE IRS. IF THERE ARE RECOMMENDED CHANGES, THESE CHANGES ARE INCORPORATED INTO THE FORM 990 AND A REVISED FORM 990 IS THEN DISTRIBUTED VIA E-MAIL TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH BOARD MEMBER, COMMITTEE MEMBER AND ALL IAHSA STAFF MEMBERS ARE GIVEN A COPY OF THE CODE OF CONDUCT POLICY AND A DISCLOSURE FORM TO COMPLETE. FOR THE BOARD, ALL FORMS ARE REVIEWED BY THE PRESIDENT & CEO AND THE EXECUTIVE DIRECTOR. THE BOARD IS NOTIFIED IF ANY BOARD MEMBER DISCLOSES A CONFLICT. THE BOARD MEMBER IS ASKED TO RESIGN OR TO RECUSE HIMSELF FROM ANY CONFLICTED DISCUSSION OR DECISION. ANY VIOLATIONS OF THE CODE OF CONDUCT MAY RESULT IN REMOVAL FROM THE BOARD OR COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | IAHSA STAFF SUPPORT IS PROVIDED BY EMPLOYEES OF LEADINGAGE. THEREFORE THE COMPENSATION PRACTICES OF LEADINGAGE APPLY TO THOSE EMPLOYEES PROVIDING SERVICES TO IAHSA, AS FOLLOWS: EXECUTIVE: LEADINGAGE TARGETS ITS EXECUTIVE CASH COMPENSATION PACKAGES AT THE UPPER MIDDLE OF THE COMPETITIVE MARKET, AS DEFINED PRIMARILY BY THE WASHINGTON DC MARKET FOR MEMBERSHIP AND ADVOCACY ASSOCIATIONS WITH SIMILAR MISSIONS AND SCOPE OF OPERATIONS. LEADINGAGE WILL ALSO LOOK TO THE EXECUTIVE PAY PRACTICES IN LARGE LEADINGAGE MEMBERS WHERE WE EXPECT TO FIND THE KEY COMPETENCIES NECESSARY FOR SUCCESS IN OUR ORGANIZATION. THE EXECUTIVE COMMITTEE OF THE BOARD WILL BE RESPONSIBLE FOR THE INDEPENDENT ANNUAL REVIEW OF THE CEO'S PAY PACKAGE, WORKING WITH OUTSIDE ADVISORS AS NEEDED, ENSURING THE FULL BOARD SUPPORTS THE OVERALL COMPENSATION PHILOSOPHY, AND PROVIDING SPECIFIC RECOMMENDATIONS TO THE BOARD FOR PAY PLAN DESIGN AND ANNUAL COMPENSATION DECISIONS. LEADINGAGE'S EXECUTIVE COMPENSATION PROGRAM WILL INCLUDE: * TOTAL CASH COMPENSATION TARGETED AT THE 60TH - 75TH PERCENTILE OF THE COMPETITIVE MARKETPLACE AS DEFINED IN THE COMPENSATION PHILOSOPHY. SALARIES WILL BE MAINTAINED IN THIS RANGE, AND INCENTIVES WILL BE USED TO ACHIEVE OUR TOTAL COMPENSATION GOALS BASED ON ANNUAL AND LONG TERM PERFORMANCE. * LEADINGAGE WILL USE MODERATE LEVELS OF INCENTIVE PAY TO SUPPORT SECURITY AND AVOID AN OVER EMPHASIS ON SHORT-TERM RESULTS. THE LONG TERM NATURE OF LEADINGAGE'S MISSION AND STRATEGIES REQUIRES THAT PERFORMANCE-BASED PAY BALANCE SHORT TERM ACCOMPLISHMENTS WITH THE ACHIEVEMENT OF THE LONG TERM INITIATIVES THAT ARE OFTEN ACCOMPLISHED THROUGH THE EXERCISE OF INFLUENCE AND CONSENSUS BUILDING AND NOT DIRECT IMPACT ON PUBLIC/EXTERNAL POLICIES OR MARKETS. * INCENTIVES WILL BE TIED TO ANNUAL ACHIEVEMENT OF LEADINGAGE'S BUDGETARY, OPERATIONAL AND MEMBER DEVELOPMENT GOALS. LEADINGAGE'S INCENTIVE PLAN EMPHASIZES OBJECTIVE EVALUATION OF ANNUAL AND LONG TERM PERFORMANCE AND INCLUDES A BALANCE OF FINANCIAL DATA, OPERATIONAL AND MEMBERSHIP STATISTICS, AND THE ASSESSMENT OF RESULTS PRODUCED VIA LEADINGAGE'S INFLUENCE ON PUBLIC POLICY AND MARKET ISSUES. * BENEFITS WILL BE PRUDENT AND COMPETITIVE WITH THE LOCAL MARKETPLACE TO SUPPORT OUR RECRUITING AND RETENTION EFFORTS. * PENSIONS AND DEFERRED BENEFITS WILL BE PROVIDED WITHIN OUR FISCAL RESOURCES TO ENSURE OUR EXECUTIVES ARE PROVIDED WITH APPROPRIATE SECURITY AND POST-EMPLOYMENT BENEFITS BASED ON THEIR SERVICE TO THE ASSOCIATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 6,000. MANAGEMENT AND GENERAL EXPENSES 45,508. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,508. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS FOR THE REVIEW OF THE FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |