Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $574,455

• 2a · Program service revenue: PROGRAM ADMINISTRATION

  total $314,151 · related or exempt $314,151

• 2b · Program service revenue: SPONSORSHIPS

  total $137,500 · related or exempt $137,500

• 2c · Program service revenue: VALUE ADDED MEMBER BEN

  total $9,324 · related or exempt $9,324

• 3 · Investment income

  total $133,265 · excluded $133,265

• 7a · Gross sales of assets other than inventory

  securities $237,616

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

  securities $235,235

• 7c · Gain or loss

  securities $2,381

• 7d · Net gain or loss

  total $2,381 · excluded $2,381

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $800

• 5 · Compensation of officers, directors and key employees

  total $336,037

• 7 · Other salaries and wages

  total $272,749

• 8 · Pension plan contributions

  total $15,001

• 9 · Other employee benefits

  total $52,945

• 10 · Payroll taxes

  total $35,085

• 11b · Fees: legal

  total $115,000

• 11c · Fees: accounting

  total $16,950

• 11d · Fees: lobbying

  total $102,057

• 11f · Fees: investment management

  total $20,099

• 11g · Fees: other

  total $111,491

• 12 · Advertising and promotion

  total $21,977

• 13 · Office expenses

  total $32,718

• 14 · Information technology

  total $47,186

• 16 · Occupancy

  total $73,356

• 17 · Travel

  total $133,952

• 19 · Conferences, conventions and meetings

  total $73,673

• 20 · Interest

  total $4,221

• 22 · Depreciation, depletion and amortization

  total $6,704

• 23 · Insurance

  total $8,546

• 24a · Other expenses: DUES AND SUBSCRIPTIONS

  total $20,877

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $358,622 · end of year $88,952

• 2 · Savings and temporary cash investments

  beginning of year $127,501 · end of year $30,430

• 4 · Accounts receivable

  beginning of year $710,171 · end of year $661,563

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,366 · end of year $2,244

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

  $85,623

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

  $69,508

• 10c · Land, buildings and equipment, net

  beginning of year $20,429 · end of year $16,115

• 11 · Investments: publicly traded securities

  beginning of year $2,713,044 · end of year $2,962,700

• 15 · Other assets

  beginning of year $108,360 · end of year $64,574

• 17 · Accounts payable and accrued expenses

  beginning of year $128,145 · end of year $142,666

• 25 · Other liabilities

  beginning of year $306,816 · end of year $221,689

• 27 · Net assets without donor restrictions

  beginning of year $3,605,532 · end of year $3,462,223

The filer's explanations (Part III)

PART I, LINE 1A

UNDER ITS TRAVEL POLICY, THE ASSOCIATION ALLOWS, IN CERTAIN CASES UPON REVIEW AND APPROVAL BY THE CHAIRMAN OR CHIEF EXECUTIVE OFFICER, FOR A DIRECTOR OR OFFICER TO BE ACCOMPANIED BY THEIR SPOUSE WHEN REPRESENTING FCA INTERNATIONAL AT AN EVENT WHERE THE SPOUSE ATTENDANCE AND PARTICIPATION IS VIRTUALLY REQUIRED. THE ASSOCIATION ALLOWS FOR A TRAVEL ALLOWANCE UP TO A PRE-DETERMINED AMOUNT TO BE PAID OUT OF ASSOCIATION FUNDS. ALL OTHER CHARGES IN EXCESS OF THE PRE-DETERMINED ALLOWANCE IS BILLED AND COLLECTED FROM THE BOARD MEMBER OR OFFICER. DURING THE CURRENT TAX YEAR TWO DIRECTORS AND THE CEO WERE ACCOMPANIED BY THEIR SPOUSES IN REGARDS TO FCA INTERNATIONAL MATTERS.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• SCOPE SERVICES LLC

  C · CONNECT CONTRACTORS WITH CUSTOMERS · MN · 100% owned · share of income -$19,009 · share of assets $49,316 · controlled entity

  Directly controlled by FCA INTERNATIONAL