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Nonprofiteer
← INTERNATIONAL ASSOCIATION OF FAIRS & EXPOSITIONS

Form 990 for tax year 2023

Filed by INTERNATIONAL ASSOCIATION OF FAIRS & EXPOSITIONS.

Totals

Total revenue
$2,158,527
Total expenses
$2,254,714
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,058,325
Investment income
$100,202
Other revenue
$0
Total assets, end of year
$3,307,512
Total liabilities, end of year
$493,964
Net assets or fund balances, end of year
$2,813,548
Program services expenses (Part IX)
$1,825,402
Management and general expenses
$429,312
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 81.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: CONVENTION & CONFERENCES

    total $1,194,984 · related or exempt $1,194,984

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $401,953 · related or exempt $401,953

  • 2c · Program service revenue: EDUCATION PROGRAM REVENUE

    total $261,485 · related or exempt $261,485

  • 2d · Program service revenue: FAIRS & EXPOS ADVERTISING

    total $123,827 · unrelated business $123,827

  • 2e · Program service revenue: OTHER SERVICES AND MISC

    total $63,178 · related or exempt $63,178

  • 2f · All other program service revenue

    total $12,898 · unrelated business $12,898

  • 3 · Investment income

    total $102,811 · excluded $102,811

  • 7b · Less cost or other basis and sales expenses

    securities $2,609

  • 7c · Gain or loss

    securities -$2,609

  • 7d · Net gain or loss

    total -$2,609 · related or exempt -$2,609

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $198,326 · program services $144,778 · management and general $53,548

  • 7 · Other salaries and wages

    total $534,164 · program services $516,726 · management and general $17,438

  • 8 · Pension plan contributions

    total $92,724 · program services $50,864 · management and general $41,860

  • 9 · Other employee benefits

    total $150,048 · program services $94,816 · management and general $55,232

  • 10 · Payroll taxes

    total $54,217 · program services $34,260 · management and general $19,957

  • 11b · Fees: legal

    total $39,872 · management and general $39,872

  • 11c · Fees: accounting

    total $40,076 · management and general $40,076

  • 11f · Fees: investment management

    total $18,894 · management and general $18,894

  • 13 · Office expenses

    total $106,245 · program services $100,764 · management and general $5,481

  • 14 · Information technology

    total $54,698 · program services $54,698

  • 16 · Occupancy

    total $45,075 · program services $28,483 · management and general $16,592

  • 17 · Travel

    total $32,497 · program services $32,497

  • 19 · Conferences, conventions and meetings

    total $573,288 · program services $573,288

  • 22 · Depreciation, depletion and amortization

    total $13,582 · management and general $13,582

  • 23 · Insurance

    total $24,440 · program services $6,401 · management and general $18,039

  • 24a · Other expenses: FAIR MANAGEMENT INSTITUTE

    total $55,993 · program services $55,993

  • 24b · Other expenses: CREDIT CARD PROCESSING

    total $40,474 · management and general $40,474

  • 24c · Other expenses: CEO TRANSITION

    total $30,240 · management and general $30,240

  • 24d · Other expenses: SPECIAL ZONE PROGRAM EXP

    total $18,806 · program services $18,806

  • 24e · All other expenses

    total $131,055 · program services $113,028 · management and general $18,027

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $307,654 · end of year $126,206

  • 2 · Savings and temporary cash investments

    beginning of year $168,553 · end of year $175,348

  • 4 · Accounts receivable

    beginning of year $47,480 · end of year $29,592

  • 9 · Prepaid expenses and deferred charges

    beginning of year $78,819 · end of year $121,433

  • 10a · Land, buildings and equipment: cost or other basis

    $368,676

  • 10b · Land, buildings and equipment: accumulated depreciation

    $324,349

  • 10c · Land, buildings and equipment, net

    beginning of year $37,759 · end of year $44,327

  • 11 · Investments: publicly traded securities

    beginning of year $2,715,383 · end of year $2,795,967

  • 14 · Intangible assets

    beginning of year $24,972 · end of year $14,639

  • 17 · Accounts payable and accrued expenses

    beginning of year $22,099 · end of year $21,594

  • 19 · Deferred revenue

    beginning of year $321,517 · end of year $398,498

  • 25 · Other liabilities

    beginning of year $249,328 · end of year $73,872

  • 27 · Net assets without donor restrictions

    beginning of year $2,787,676 · end of year $2,813,548

Mission and programs · 2023

Mission

THE PRIMARY EXEMPT PURPOSE OF THE ASSOCIATION IS TO LEAD IN REPRESENTING AND FACILITATING THE EVOLVING INTERESTS OF AGRICULTURE FAIRS, EXHIBITIONS AND SHOW ASSOCIATIONS. THE IAFE IS A TRADE ASSOCIATION REPRESENTING THE AGRICULTURE FAIRS OF THE UNITED STATES, CANADA AND SEVERAL FOREIGN COUNTRIES. THE ASSOCIATION PROVIDES SEMINARS, WORKSHOPS AND CONFERENCES ON HOW TO BETTER EXHIBIT LIVESTOCK, HOBBIES, CANNED GOODS, ETC.

  • AN ANNUAL CONVENTION AND TRADE SHOW ARE HELD EACH YEAR. APPROXIMATELY 2,500 MEMBERS AND ASSOCIATES ATTEND TO ELECT OFFICERS AND ATTEND WORKSHOPS. IN ADDITION, WE CONDUCT EDUCATIONAL CONFERENCES AND SEMINARS.

  • THE ASSOCIATION CONDUCTS MANAGEMENT CONFERENCES AND SPECIALTY SEMINARS RELATING TO VARIOUS ASPECTS OF AGRICULTURAL FAIRS' OPERATIONS, AN INSTITUTE OF FAIR MANAGEMENT AND CYBER SEMINARS. THE SEMINARS, CONVENTIONS, CONFERENCES AND PUBLICATIONS ALL OFFER AN ELEMENT OF EDUCATION. VARIOUS SURVEYS OF ASSOCIATE AND FAIR MEMBERS ARE CONDUCTED ANNUALLY. SURVEY RESULTS ARE SHARED WITH ASSOCIATE AND FAIR MEMBERS.

  • ALL OTHER RELATED MEMBERSHIP SERVICE ACTIVITIES.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Marla Calico Cfe

    PRESIDENT &

    Total calculated
    $198,326
    From this org
    $198,326
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $198,326
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $198,326

  • Ray Allison

    2ND VICE CHA

    Total calculated
    $0
    Hours/week
    5

  • Brandon Bird Cfe

    ZONE 7 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Jennifer Giesike Cfe

    IMMEDIATE PA

    Total calculated
    $0
    Hours/week
    5

  • Jeremy Parsons Cfe

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Jo Reynolds Cfe

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • Kelly Collins Cfe

    ZONE 2 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Ken Karns Cfe

    1ST VICE CHA

    Total calculated
    $0
    Hours/week
    5

  • Steven Patterson Cfe

    STATE & PROV

    Total calculated
    $0
    Hours/week
    5

  • Sandy Class

    FAIRS DIRECT

    Total calculated
    $0
    Hours/week
    5

  • Andy Deggeller

    FAIRS DIRECT

    Total calculated
    $0
    Hours/week
    5

  • Mitchell Glieber

    ZONE 6 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Andy Imperati

    ZONE 1 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Sandra Jackle

    C.A.F.E.

    Total calculated
    $0
    Hours/week
    5

  • Brad Jenkins

    FAIRS DIRECT

    Total calculated
    $0
    Hours/week
    5

  • Scott Kozelka

    ZONE 4 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Jaime Navarro

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • Kady Porterfield

    ZONE 8 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Bryan Schulz

    ZONE 5 DIREC

    Total calculated
    $0
    Hours/week
    5

  • Lc Scramlin

    ZONE 3 DIREC

    Total calculated
    $0
    Hours/week
    5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
5 November 2024
IRS schema version
2023v5.0
Source object
202403179349301735

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