2023-11-14T19:37:03-05:00 2022-12-31 841233353 MCNURLIN HITCHCOCK & ASSOCIATES PC 1987 WADSWORTH BLVD SUITE A LAKEWOOD CO 80214 990 2022-01-01 042900272 AMERICAN CHEESE SOCIETY INC AMER 7204571057 2851 S PARKER ROAD SUITE 1210 AURORA CO 80014 LARRY HEDRICH VICE PRESIDENT 7204571057 2023-11-15 LARRY HEDRICH 999009999 true KIMBERLY J HITCHCOCKCPA P00291937 3039885648 2023-11-14 2022 2023-04-26 12:10:37Z LARRY HEDRICH 1608338 false X WWW.CHEESESOCIETY.ORG X 1985 MA ACS EXISTS SO THAT AMERICAN SPECIALTY CHEESES ARE WIDELY AVAILABLE AND APPRECIATED. 15 15 0 100 700 367664 282593 373329 1321596 227 117 6342 4032 747562 1608338 0 0 -671 778 0 0 745902 1496726 745231 1497504 2331 110834 879353 925410 198141 133364 681212 792046 X AMERICAN CHEESE SOCIETY PROVIDES THE CHEESE COMMUNITY WITH EDUCATIONAL RESOURCES AND NETWORKING OPPORTUNITIES, WHILE ENCOURAGING THE HIGHEST STANDARDS OF CHEESEMAKING FOCUSED ON SAFETY AND SUSTAINABILITY. false false ANNUAL EDUCATIONAL CONFERENCE AND REGIONAL CONFERENCES/EVENTS - INVOLVED IN FOOD TASTINGS AND NON-PROFIT EVENTS NATIONWIDE, EDUCATING CHEESEMAKERS ON AMERICAN FARMHOUSE AND SPECIALTY CHEESES. NEWSLETTER, WEBSITE & MEMBERSHIP - NATIONWIDE EDUCATING CHEESEMAKERS ON AMERICAN FARMHOUSE AND SPECIALTY CHEESES. AWARDS AND GIFTS false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 0 false false false false false false false false X 15 15 false false false false true true true true true false false true true true false true true true true false X THE ORGANIZATION THE ORGANIZATION 7203282788 2696 S COLORADO BLVD 2696 S COLORADO BLVD DENVER CO 80222 X ADAM BROCK DIRECTOR 5.00 X X 0 0 0 ERIN CLANCY DIRECTOR 5.00 X X 0 0 0 LARRY HEDRICH VICE PRESIDE 5.00 X X 0 0 0 MICHAEL KOCH PRESIDENT 5.00 X X 0 0 0 EMILIANO LEE DIRECTOR 5.00 X X 0 0 0 JESSICA LITTLE TREASURER 5.00 X X 0 0 0 KERRY KAYLEGIAN PHD DIRECTOR 5.00 X X 0 0 0 RACHEL PEREZ DIRECTOR 5.00 X X 0 0 0 JULIA POWERS DIRECTOR 5.00 X X 0 0 0 SUSAN RIGGS DIRECTOR 5.00 X X 0 0 0 KATHRYN SPANN DIRECTOR 5.00 X X 0 0 0 BILL STEPHENSON DIRECTOR 5.00 X X 0 0 0 LYNN GIACOMINI STRAY CHAIR 5.00 X X 0 0 0 DAN UTANO DIRECTOR 5.00 X X 0 0 0 BRITTON WELSH SECRETARY 5.00 X X 0 0 0 false false false 250675 31918 282593 CONFERENCES & CERTIFICATIONS 784633 784633 GENERAL SPONSORSHIP REVENUES 535075 535075 MERCHANDISE SALES 1888 1888 1321596 117 117 2702 2702 OTHER:ADVERTISING SALES 541800 700 700 COMISSIONS ROOM BLOCK 349 349 OTHER:MISCELLANEOUS REVENUE 281 281 1330 1608338 1322226 700 2819 778 487500 3476 11300 20678 5294 2538 19881 1361 3905 31797 4192 PROGRAM FEES - EDUCATION 698024 PROGRAM FEES- COMPETITION 106431 PROGRAM FEES - CERTIFICAT 48989 MERCHANT FEES 32040 19320 1497504 0 0 0 107875 203702 596211 596328 47759 2674 127508 122706 879353 925410 20221 29089 177920 104275 198141 133364 X 681212 792046 681212 792046 879353 925410 110834 X false true true false X 1608338 1608338 1608338 1497504 1497504 1497504 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND STATE INCOME TAXES UNDER REGULATIONS IN THE STATE OF COLORADO. THE ORGANIZATION IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES IN CONNECTION WITH ITS EXEMPT ACTIVITIES. IN ADDITION, THE ORGANIZATION IS TREATED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). FOR THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION DID HAVE TAXABLE INCOME FROM UNRELATED BUSINESS INCOME THAT WAS REPORTED ON FORM 990-T. THE STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. FORM 990, PAGE 2, PART III, LINE 4D AWARDS AND GIFTS FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS WHO PARTICIPATE IN SPONSORED EVENTS AND UTILIZE THE EDUCATIONAL RESOURCES PROVIDED BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATIONS MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS OF THE ORGANIZATION VOTE ON ELECTIONS OF BOARD MEMBERS AND BYLAW CHANGES. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW, PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED ANNUALLY BY THE COMPENSATION COMMITTEE. THE DIRECTORS COMPENSATION IS REVIEWED ANNUALLY AND THE AMOUNT OF ANY MERIT-BASED INCREASES ARE DETERMINED BY THIS COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED ANNUALLY BY THE COMPENSATION COMMITTEE. THE DIRECTORS COMPENSATION IS REVIEWED ANNUALLY AND THE AMOUNT OF ANY MERIT-BASED INCREASES ARE DETERMINED BY THIS COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.