| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1 | EDUCATION OF CATERERS ON WAYS TO MAKE THEIR BUSINESS RUN SMOOTHLY AND PROFITABLY AND EDUCATION OF CONSUMERS AS TO THE TYPES OF SERVICES THAT CATERERS CAN PROVIDE THERE ARE APPROXIMATELY 1,000 MEMBERS MOSTLY FROM THE UNITED STATES. THERE ARE ALSO MEMBERS IN CANADA AND PUERTO RICO. |
| Form 990, Part I, Line 6 | VOLUNTEERS DO NOT RECEIVE ANYTHING FOR THEIR TIME. |
| Form 990, Part VI, Line 3 | INTERNATIONAL CATERERS ASSOCIATION ICA IS MANAGED BY THE ASSOCIATION MANAGEMENT COMPANY OF CLEMONS ASSOCIATES, INC. ICA MAINTAINS ITS HEADQUARTERS AT CLEMONS ASSOCIATES OFFICES, LOCATED AT 3601 E. JOPPA ROAD, BALTIMORE MD 21234. ALL REGULAR ICA STAFF MEMBERS ARE EMPLOYEES OF CLEMONS ASSOCIATES AND ARE PROVIDED TO ICA ON AN AS-NEEDED BASIS. ICA AND CLEMONS ASSOCIATES AGREE ON THE RESPONSIBILITIES OF THE MANAGEMENT FIRM. A MANAGEMENT FEE IS NEGOTIATED THAT COVERS THE COST OF THE ICA EXECUTIVE DIRECTOR, SUPPORT STAFF, OFFICE EQUIPMENT, AND OFFICE SPACE. |
| Form 990, Part VI, Line 7A | ORGANIZATION MEMBERS MEET ONCE A YEAR TO APPROVE OR DISAPPROVE THE SLATE OF BOARD MEMBERS AND OFFICERS AT THE ANNUAL MEETING. 10 OF MEMBERSHIP MUST BE PRESENT FOR A QUORUM. |
| Form 990, Part VI, Line 8B | NO COMMITTEE MEMBER CAN ACT ON BEHALF OF THE GOVERNING BODY. |
| Form 990, Part VI, Line 11A | FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT AND THE FINAL DRAFT IS REVIEWED BY ASSOCIATION STAFF AND THE TREASURER PRIOR TO FILING. |
| Form 990, Part VI, Line 12C | IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE IF AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES. THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| Form 990, Part VI, Line 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST SUBMITTED TO ASSOCIATION HEADQUARTERS. |
| Form 990, Part VI, Section A, Line 6 | ORGANIZED WITH DUE PAYING MEMBERS. |
| Form 990, Part XII, Line 1 | THE ORGANIZATION MAINTAINS ITS BOOKS AND RECORDS USING THE ACCRUAL METHOD OF ACCOUNTING, WHICH RECOGNIZES REVENUE WHEN EARNED AND EXPENSES WHEN INCURRED, REGARDLESS OF WHEN CASH IS EXCHANGED. HOWEVER, FOR FEDERAL INCOME TAX PURPOSES, THE ORGANIZATION UTILIZES THE CASH BASIS METHOD, RECOGNIZING REVENUE WHEN RECEIVED AND EXPENSES WHEN PAID. THIS DIFFERENCE IN ACCOUNTING METHODS RESULTS IN DISCREPANCIES BETWEEN THE FINANCIAL STATEMENTS PREPARED ON AN ACCRUAL BASIS AND THE TAX RETURN PREPARED ON A CASH BASIS. - THE ORGANIZATION WILL BEGIN USING THE ACCRUAL METHOD OF ACCOUNTING FOR FEDERAL INCOME TAX PURPOSES BEGINNING ON JANUARY 1, 2024 TO BETTER REFLECT THE ORGANIZATIONS FINANCIAL POSITION AND PERFORMANCE AND TO PROVIDE A MORE COMPREHENSIVE VIEW OF REVENUE AND EXPENSES. |
| Software ID: | 24019898 |
| Software Version: | 24.0.1.0 |