2024-11-04T14:17:44-06:00 2023-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2023-01-01 521733203 INTERNATIONAL SPA ASSOCIATION INTE 8592264326 2365 HARRODSBURG ROAD A325 LEXINGTON KY 40504 LYNNE WALKER MCNEES PRESIDENT 8592264326 2024-10-30 1 1 ANDREW H DIERUF CPA P01239897 8592544427 2023 2024-10-15 13:58:12Z LYNNE WALKER MCNEES 2365 HARRODSBURG ROAD A325 LEXINGTON KY 40504 3781229 0 X WWW.EXPERIENCEISPA.COM X 1991 DC TO BE THE LEADER IN PROMOTING AND ENHANCING THE WELL-BEING OF THE SPA INDUSTRY AND THE PEOPLE IT SERVES 16 16 0 15 0 0 0 0 3068803 3483342 42125 69880 23290 7483 3134218 3560705 0 0 0 0 0 0 0 0 0 2898407 3351565 2898407 3351565 235811 209140 1782437 2187115 1047169 1181105 735268 1006010 ISPA ADVANCES THE SPA INDUSTRY BY PROVIDING INVALUABLE EDUCATIONAL AND NETWORKING OPPORTUNITIES, PROMOTING THE VALUE OF THE SPA EXPERIENCE AND SPEAKING AS THE AUTHORITATIVE VOICE TO FOSTER PROFESSIONALISM AND GROWTH. 0 0 37344 835618 EDUCATION AND RESOURCES - WE SEEK TO ENSURE THAT SPA PROFESSIONALS ARE EQUIPPED WITH THE EDUCATIONAL RESOURCES AND TOOLS THEY NEED TO IMPROVE BUSINESS PRACTICES AND REDUCE THE STRESSORS INVOLVED WITH MANAGING ORGANIZATIONS. IN ADDITION TO TEXTBOOKS ON VARYING TOPICS, COURSES ARE OFFERED TO INDUSTRY PROFESSIONALS AND INDIVIDUAL STUDENTS AS DISTANCE LEARNING THROUGH THE AMERICAN HOTEL AND LODGING EDUCATIONAL INSTITUTE. COURSES MAY BE PURCHASED THROUGH THE EDUCATIONAL INSTITUTE AND PASSING EXAMS WILL RECEIVE A CERTIFICATE OF COMPLETION. REVENUE IS PRIMARILY COMPOSED OF MEMBERSHIP DUES. 2531343 2647724 CONFERENCE - EACH YEAR, SPA PROFESSIONALS FROM AROUND THE GLOBE ATTEND THE ISPA CONFERENCE & EXPO TO BECOME MORE KNOWLEDGEABLE AND GAIN A COMPETITIVE EDGE IN THE MARKETPLACE. WITH THREE DAYS OF SPEAKER PRESENTATIONS COVERING A RANGE OF TOPICS INCLUDING BUSINESS STRATEGY, CUSTOMER SERVICE AND MANAGEMENT, ATTENDEES WILL FIND SOLUTIONS TO EVERYDAY BUSINESS DILEMMAS. ASIDE FROM PROFESSIONAL DEVELOPMENT THE EXPO FLOOR OFFERS THE LATEST SPA PRODUCTS AVAILABLE ON THE MARKET TO SET YOUR BUSINESS APART. AT THE SPA INDUSTRY'S "MUST-ATTEND" EVENT, CONFERENCE VETERANS AND NEW ATTENDEES ALIKE JOIN TO CONNECT WITH EACH OTHER, GAIN INSIGHT AND INSPIRATION AND CELEBRATE CONTINUED INDUSTRY GROWTH. 2568687 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 12 0 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 1 1 0 X X ASSOCIATIONS INTERNATIONAL LLC 8592264407 2365 HARRODSBURG ROAD A325 LEXINGTON KY 40504 X PATRICK HUEY CHAIR 1.00 1.00 X X 0 0 0 KELLEYE MARTIN VICE CHAIR 1.00 1.00 X X 0 0 0 MICHELLE ADAMS SOMERVILLE SECRETARY/TREASURER 1.00 1.00 X X 0 0 0 JESSICA TIMBERLAKE DIRECTOR 0.50 X 0 0 0 BARRY MCCAFFREY DIRECTOR 0.50 X 0 0 0 LYNNE WALKER MCNEES PRESIDENT 40.00 1.00 X X 0 0 0 TAYLOR FIELDS DIRECTOR 0.00 X 0 0 0 CG FUNK DIRECTOR 0.50 X 0 0 0 JENNIFER HOLZWORTH DIRECTOR 0.50 X 0 0 0 TERRY PRAGER DIRECTOR 0.50 X 0 0 0 CHARLOTTE PRESCOTT DIRECTOR 0.50 X 0 0 0 KENNETH RYAN DIRECTOR 0.50 X 0 0 0 JESSICA SHEA DIRECTOR 0.50 X 0 0 0 BRENT A BAUER DIRECTOR 0.50 X 0 0 0 ERIC SAVAGE DIRECTOR 0.50 X 0 0 0 TODD SHAW IMMEDIATE PAST CHAIR 1.00 1.00 X X 0 0 0 0 0 0 0 0 0 0 ASSOCIATIONS INTERNATIONAL LLC 2365 HARRODSBURG ROAD SUITE A325 LEXINGTON KY 40504 MANAGEMENT SERVICES 1455278 1 CONFERENCE INCOME 812900 2647724 2647724 MEMBERSHIP DUES 812900 770161 770161 REVEAL BOX 812900 33920 33920 CERTIFICATIONS AND EXA 812900 28176 28176 MISCELLANEOUS INCOME 812900 3361 3361 3483342 69511 69511 7483 7483 220893 220524 369 369 369 3560705 3483342 0 77363 1455278 1018695 436583 12156 12156 5437 5437 43831 37256 6575 57616 28808 28808 1476292 1475392 900 23333 23333 7274 7274 MANAGEMENT & CONFERENCE 106985 106985 COMMITTEE EXPENSE 49496 49496 SPONSORSHIPS 25500 25500 REVEAL BOX 25135 25135 63232 8536 54696 3351565 2568687 782878 0 380847 608517 118894 32221 285088 484003 70000 33056 60278 36944 937330 1025430 1782437 2187115 186199 86411 860970 1094694 1047169 1181105 X 735268 1006010 735268 1006010 1782437 2187115 209140 61602 0 X X 0 1 X 1 0 70000 33056 36944 36944 X 3616870 61602 61602 3555268 5437 5437 3560705 3346128 0 3346128 5437 5437 3351565 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (THE CODE). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY ISPA AND RECOGNIZE A TAX LIABILITY IF ISPA HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY ISPA, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. ISPA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ISPA HAS FILED ITS FEDERAL INFORMATION RETURNS FOR THE CURRENT PERIOD. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). FORM 990, PART VI, SECTION A, LINE 3 THE INTERNATIONAL SPA ASSOCIATION PAYS ASSOCIATIONS INTERNATIONAL, LLC (AI) THE MANAGEMENT FEE LISTED IN PART VII, SECTION B, #1 OF THIS 990 TO PERFORM AN AGREED UPON LIST OF SERVICES. AI PERFORMS MANAGEMENT DUTIES OF ISPA, INCLUDING FINANCIAL MANAGEMENT, LEADERSHIP, FUNDRAISING, MARKETING, AND OTHER MANAGEMENT SERVICES. IT IS ASSOCIATIONS INTERNATIONAL, LLC'S RESPONSIBILITY TO HIRE EMPLOYEES AND DETERMINE COMPENSATION. ISPA IS NOT PRIVY TO THIS EMPLOYEE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS MEMBERS, PRIMARY AND ASSOCIATE. FORM 990, PART VI, SECTION A, LINE 7A THE PRIMARY AND SECONDARY MEMBERS ARE ALLOWED ONE VOTE EACH IN ANNUAL SLATE APPROVAL FOR THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND AI. A COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING AND IS PROVIDED TO THE BOARD SUBSEQUENT TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS STATED IN THE BOARD LEADERSHIP GUIDE WHICH IS REVIEWED BY THE BOARD EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT COMPANY (AI), IN CONTRACT WITH THE ASSOCIATION, HAS THE FULL POWER, AUTHORITY AND RESPONSIBILITY TO EMPLOY, TRAIN, SUPERVISE, EVALUATE, AND DISCHARGE STAFF. ALL WAGES, COMPENSATION, AND BENEFITS PROVIDED TO STAFF ARE DETERMINED BY AI AND ARE BASED ON QUALIFICATIONS AND JOB PERFORMANCE ASSESSED ANNUALLY. AI MONITORS AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES INDUSTRY MEDIANS FOR TRADE ASSOCIATION COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 FORMS 990 AND 1023 ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE ON GUIDESTAR. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AND AT THE DISCRETION OF THE BOARD. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTS THE INDEPENDENT AUDITOR. THIS PROCESS IS UNCHANGED FROM THE PREVIOUS YEAR. INTERNATIONAL SPA ASSOCIATION FOUNDATION 2365 HARRODSBURG ROAD SUITE A325 LEXINGTON KY 40504 611341364 SERVE THE EDUCATIONAL AND RESEARCH NEEDS OF THE SPA INDUSTRY MD 501(C)(3) LINE 7 INTERNATIONAL SPA ASSOCIATION 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 INTERNATIONAL SPA ASSOCIATION FOUNDATION D 168 CASH