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 | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 56,464 | 167,049 | 164,872 | 257,404 | 51,777 | 697,566 |
| 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 | 1,070,724 | 752,487 | 1,027,536 | 1,122,463 | 1,169,668 | 5,142,878 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 7,646 | 7,646 | ||||
| 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 | 1,134,834 | 919,536 | 1,192,408 | 1,379,867 | 1,221,445 | 5,848,090 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 29,910 | 40,544 | 49,554 | 53,559 | 44,578 | 218,145 |
| 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. | 8,555 | 736 | 13,952 | 46,267 | 32,202 | 101,712 |
| c | Add lines 7a and 7b.. | 38,465 | 41,280 | 63,506 | 99,826 | 76,780 | 319,857 |
| 8 | Public support. (Subtract line 7c from line 6.) | 5,528,233 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 1,134,834 | 919,536 | 1,192,408 | 1,379,867 | 1,221,445 | 5,848,090 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 4,391 | 1,845 | 1,373 | 4,383 | 20,264 | 32,256 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 4,496 | 8,626 | 10,482 | 7,365 | 30,969 | |
| c | Add lines 10a and 10b. | 4,391 | 6,341 | 9,999 | 14,865 | 27,629 | 63,225 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 5,289 | 480 | 3,769 | 9,538 | ||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 1,144,514 | 926,357 | 1,202,407 | 1,398,501 | 1,249,074 | 5,920,853 |
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 1A | THE ASSOCIATION SHALL HAVE AN EXECUTIVE COMMITTEE, COMPRISED OF THE OFFICERS OF THE BOARD, THE CHAIRS OF THE BOARD COMMITTEES AND THE PRESIDENT/CEO, WHO SHALL SERVE AS AN EX OFFICIO MEMBER. AUTHORITY OF THE EXECUTIVE COMMITTEE: THE BOARD DELEGATES AUTHORITY TO THE EXECUTIVE COMMITTEE AS SPECIFIED IN THE FOLLOWING RESPONSIBILITIES: A) IMPLEMENTS AND ENFORCES DECISIONS OF THE BOARD OF DIRECTORS; ADVISES THE PRESIDENT/CEO, REVIEWS MAJOR ISSUES IN-BETWEEN MEETINGS FACING THE ORGANIZATION; ASSISTS THE CHAIR IN DEVELOPING THE AGENDA FOR BOARD MEETINGS; B) KEEPS THE FULL BOARD INFORMED OF ITS ACTIVITIES AND ACTIONS IN AN APPROPRIATELY TIMELY MANNER THROUGH WRITTEN MINUTES AND VERBAL REPORTS AT BOARD MEETINGS; C) FACILITATES AN ANNUAL EVALUATION OF THE STRATEGIC PLAN; D) THE BOARD CHAIR CONDUCTS THE ANNUAL PERFORMANCE REVIEW OF THE PRESIDENT/CEO AND REPORTS THE RESULTS AND RECOMMENDATIONS TO THE EXECUTIVE COMMITTEE AND THE FULL BOARD IN EXECUTIVE SESSION; E) REVIEWS AND RECOMMENDS APPROVAL OF THE ORGANIZATION'S OPERATING BUDGET; AND CONDUCTS A TIMELY REVIEW OF DETAILED FINANCIAL REPORTS PROVIDED BY THE COO IN CONSULTATION WITH THE TREASURER; F) REVIEWS CONTRACTS THAT ARE EXECUTED BY THE STAFF FOR $100,000 OR MORE; G) COORDINATES THE DEVELOPMENT OF POLICIES FOR PRESENTATION TO THE FULL BOARD; H) SERVES AS AN ADVISORY GROUP TO THE PRESIDENT/CEO AS NEEDED; I) RE-ALLOCATES RESOURCES IF NECESSARY IN THE BUDGET WITHIN THE GUIDELINES ESTABLISHED BY THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS IN GOOD STANDING ARE ELIGIBLE TO NOMINATE CANDIDATES FOR BOARD SERVICE, SERVE ON THE BOARD OF DIRECTORS, AND SERVE ON ILA COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE COO WORKS WITH THE ACCOUNTING FIRM TO COMPLETE THE DRAFT AND THEN SHE COMPARES IT TO THE PRIOR YEAR AND TO THE RELATED WORK PAPERS. THE FINANCE COMMITTEE AND THE BOARD ARE KEPT INFORMED ON THE 990 TIMELINE. MATERIALS FROM GUIDESTAR ARE DISTRIBUTED IN ADVANCE TO HELP THEM UNDERSTAND THE DOCUMENT. AFTER DISTRIBUTING THE FORM 990 DRAFT WELL IN ADVANCE OF THE MEETING, THE COO WALKS THE FINANCE COMMITTEE THROUGH A REVIEW EACH PAGE. OFTEN THE BOARD CHAIR IS PART OF THAT MEETING. THE BOARD THEN HAS ACCESS TO THE FORM 990 FOR 10+ DAYS SO THEY CAN REVIEW IT INDIVIDUALLY. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SECRETARY AND THE COO MONITOR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. EACH PERSON (STAFF AND DIRECTORS) IS ENCOURAGED AND EXPECTED TO VOICE ANY POTENTIAL COIS TO THEIR SUPERVISOR. THEIR SUPERVISOR BRINGS IT FORWARD TO THE CEO & COO FOR REVIEW. OUR FINANCE POLICIES HAVE A SEGREGATION OF DUTIES SO THE PERSONS WHO GATHER BIDS (STAFF DIRECTORS) PRESENT THE INFORMATION TO THE COO WHO THEN MAKES A RECOMMENDATION TO THE CEO, WHO THEN SIGNS CONTRACTS. THIS THREE LEVEL PROCESS PROTECTS THE ASSOCIATION FROM CONFLICTS OF INTERESTS. THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO ALL DIRECTORS, OFFICERS, MEMBERS OF BOARD COMMITTEES, AND STAFF. ALL COVERED INDIVIDUALS COMPLETE AND SIGN AN ANNUAL ACKNOWLEDGMENT FORM THAT THEY HAVE RECEIVED AND READ A COPY OF THE POLICY, UNDERSTAND IT, AND AGREE TO ABIDE BY ITS TERMS. WHENEVER A DIRECTOR, OFFICER, OR COMMITTEE MEMBER BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST, WHETHER FINANCIAL OR OTHERWISE, S/HE MAKES THE SITUATION KNOWN TO THE BOARD OR COMMITTEE (AS THE CASE MIGHT BE) AND PROVIDES ALL FACTS MATERIAL TO UNDERSTANDING THE NATURE AND SCOPE OF THE CONFLICT. THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT RETIRES FROM THE MEETING AND DOES NOT PARTICIPATE IN FINAL DISCUSSION AND VOTING ON THE EXISTENCE OF THE CONFLICT. IF A CONFLICT IS FOUND TO EXIST, THE INTERESTED PERSON MAY BE INVITED TO PROVIDE ANY RELEVANT INFORMATION THAT COULD BE OF USE TO THE BOARD IN MAKING ITS DECISION, BUT AGAIN RETIRES AND NOT PARTICIPATE IN THE FINAL DISCUSSION AND VOTING REGARDING THE TRANSACTION. WHENEVER A STAFF MEMBER BECOMES AWARE OF A POTENTIAL CONFLICT OF INTEREST IN AN AREA WHERE S/HE EXERCISES ANY DISCRETION IN CARRYING OUT HER/HIS DUTIES FOR THE ILA, S/HE PROMPTLY DISCLOSES THE POTENTIAL CONFLICT TO THE DIRECTOR OR THE PRESIDENT. IF THE PRESIDENT HAS A POTENTIAL CONFLICT, S/HE DISCLOSES IT TO THE BOARD OR AN EXECUTIVE COMMITTEE. THE PERSON OR BODY TO WHOM DISCLOSURE IS MADE (HEREINAFTER "SUPERVISOR") DETERMINES WHETHER THERE IS A CONFLICT THAT REQUIRES RECUSAL OF THE INTERESTED PERSON. WHEN A CONFLICT IS FOUND TO EXIST, THE INTERESTED PERSON PROVIDES THE SUPERVISOR WITH ALL INFORMATION S/HE HAS RELEVANT TO ANY DECISION TO BE MADE IN WHICH S/HE HAS AN INTEREST, AND THE FINAL DECISION IS MADE BY THE SUPERVISOR. |
| FORM 990, PART VI, SECTION B, LINE 15 | XI. EXECUTIVE COMPENSATION POLICY A. THIS POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE ILA APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE ORGANIZATION: THE ILA'S CHIEF EMPLOYED EXECUTIVE, OR ANY ADDITIONAL KEY EMPLOYEES OR CONSULTANTS OF THE ORGANIZATION WHO SHALL BE DESIGNATED AS "HIGHLY COMPENSATED" EMPLOYEES OR CONSULTANTS IN THEIR EMPLOYMENT OR CONSULTING CONTRACT. B. THE CHIEF EXECUTIVE OFFICER (CEO) OF THE ILA IS THE PRINCIPAL REPRESENTATIVE OF THE ORGANIZATION, AND THE PERSON RESPONSIBLE FOR ITS EFFICIENT AND EFFECTIVE OPERATION. THEREFORE, IT IS THE DESIRE OF THE ILA TO PROVIDE A FAIR YET REASONABLE AND NOT EXCESSIVE COMPENSATION FOR THE CEO (AND ANY OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS). C. THE ANNUAL PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: THE ILA EXECUTIVE COMMITTEE (UNLESS A COMPENSATION COMMITTEE IS FORMED) THROUGH ITS BOARD CHAIR ANNUALLY EVALUATES THE CEO ON HER PERFORMANCE, AND ASK FOR HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. THE EXECUTIVE COMMITTEE WILL OBTAIN RESEARCH AND INFORMATION TO MAKE A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR THE COMPENSATION (SALARY AND BENEFITS) OF THE CEO (AND OTHER HIGHLY COMPENSATED EMPLOYEES OR CONSULTANTS) BASED ON A REVIEW OF COMPARABILITY DATA. FOR EXAMPLE, THIS DATA MAY INCLUDE THE FOLLOWING: I. SALARY AND BENEFIT COMPENSATION STUDIES BY INDEPENDENT SOURCES; II. WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; III. DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND IV. INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. D. CONCURRENT DOCUMENTATION. TO APPROVE THE COMPENSATION FOR THE CEO (AND OTHER HIGHLY COMPENSATED EMPLOYEES AND CONSULTANTS) THE BOARD OF DIRECTORS MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED, IN MINUTES OF THE MEETING DURING WHICH THE COMPENSATION WAS APPROVED. DOCUMENTATION WILL INCLUDE: I. A DESCRIPTION OF THE COMPENSATION AND BENEFITS AND THE DATE IT WAS APPROVED; II. THE MEMBERS OF THE BOARD WHO WERE PRESENT DURING THE DISCUSSION ABOUT COMPENSATION AND BENEFITS, AND THE RESULTS OF THE VOTE; III. A DESCRIPTION OF THE COMPARABILITY DATA RELIED UPON AND HOW THE DATA WAS OBTAINED; AND IV. ANY ACTIONS TAKEN (SUCH AS ABSTAINING FROM DISCUSSION AND VOTE) WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION AND BENEFITS. E. INDEPENDENCE IN SETTING COMPENSATION: THE CHAIR OF THE BOARD OF DIRECTORS, WHO IS A VOLUNTEER AND NOT COMPENSATED BY THE ILA, WILL OPERATE INDEPENDENTLY WITHOUT UNDUE INFLUENCE FROM THE CEO. NO MEMBER OF THE EXECUTIVE COMMITTEE WHO IS A STAFF MEMBER OR THE RELATIVE OF A STAFF MEMBER WILL PARTICIPATE IN EXECUTING THIS POLICY, NOR SHALL ANY EXECUTIVE COMMITTEE MEMBER HAVE A RELATIONSHIP WITH STAFF THAT COULD PRESENT A CONFLICT OF INTEREST. THIS PROCESS WAS LAST PERFORMED IN FY 2024 |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ILA MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Software ID: | |
| Software Version: |