2024-11-12T10:23:56-05:00 2024-06-30 431189134 ELLIOTT ROBINSON AND COMPANY LLP 2305 S BLACKMAN RD STE D SPRINGFIELD MO 658092809 990 2023-07-01 560603707 INTERNATIONAL ASSOCIATION OF FAIRS AND EXPOSITIONS INTE 4178625771 3043 E CAIRO SPRINGFIELD MO 65802 MARLA CALICO CFE PRESIDENT & CEO 4178625771 2024-11-05 true true AMANDA J KASTLER P01057509 4178870585 2024-10-29 2023 2024-10-15 13:58:12Z MARLA CALICO CFE 2161136 false X WWW.FAIRSANDEXPOS.COM X 1919 MO 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. 20 19 15 275 136725 0 2052617 2058325 28754 100202 0 2081371 2158527 0 0 976242 1029479 0 0 1050847 1225235 2027089 2254714 54282 -96187 3380620 3307512 592944 493964 2787676 2813548 X 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. false false 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. false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 23 0 15 true true true false false false false false false false X 20 19 false false false false true true false true true false false false true true true false true true true false X MARLA CALICO 4178625771 3043 E CAIRO SPRINGFIELD MO 65802 MARLA CALICO CFE PRESIDENT & 40.00 X X 198326 0 0 RAY ALLISON 2ND VICE CHA 5.00 X X 0 0 0 BRANDON BIRD CFE ZONE 7 DIREC 5.00 X 0 0 0 JENNIFER GIESIKE CFE IMMEDIATE PA 5.00 X X 0 0 0 JEREMY PARSONS CFE PAST CHAIR 5.00 X X 0 0 0 JO REYNOLDS CFE CHAIR 5.00 X X 0 0 0 KELLY COLLINS CFE ZONE 2 DIREC 5.00 X 0 0 0 KEN KARNS CFE 1ST VICE CHA 5.00 X X 0 0 0 STEVEN PATTERSON CFE STATE & PROV 5.00 X 0 0 0 SANDY CLASS FAIRS DIRECT 5.00 X 0 0 0 ANDY DEGGELLER FAIRS DIRECT 5.00 X 0 0 0 MITCHELL GLIEBER ZONE 6 DIREC 5.00 X 0 0 0 ANDY IMPERATI ZONE 1 DIREC 5.00 X 0 0 0 SANDRA JACKLE C.A.F.E. 5.00 X 0 0 0 BRAD JENKINS FAIRS DIRECT 5.00 X 0 0 0 SCOTT KOZELKA ZONE 4 DIREC 5.00 X 0 0 0 JAIME NAVARRO TREASURER 5.00 X X 0 0 0 KADY PORTERFIELD ZONE 8 DIREC 5.00 X 0 0 0 BRYAN SCHULZ ZONE 5 DIREC 5.00 X 0 0 0 LC SCRAMLIN ZONE 3 DIREC 5.00 X 0 0 0 198326 1 false true false CONVENTION & CONFERENCES 1194984 1194984 MEMBERSHIP DUES 401953 401953 EDUCATION PROGRAM REVENUE 261485 261485 FAIRS & EXPOS ADVERTISING 541800 123827 123827 OTHER SERVICES AND MISC 63178 63178 12898 12898 2058325 102811 102811 2609 -2609 -2609 -2609 2158527 1918991 136725 102811 198326 144778 53548 534164 516726 17438 92724 50864 41860 150048 94816 55232 54217 34260 19957 39872 39872 40076 40076 18894 18894 106245 100764 5481 54698 54698 45075 28483 16592 32497 32497 573288 573288 13582 13582 24440 6401 18039 FAIR MANAGEMENT INSTITUTE 55993 55993 CREDIT CARD PROCESSING 40474 40474 CEO TRANSITION 30240 30240 SPECIAL ZONE PROGRAM EXP 18806 18806 131055 113028 18027 2254714 1825402 429312 0 307654 126206 168553 175348 47480 29592 78819 121433 368676 324349 37759 44327 2715383 2795967 24972 14639 3380620 3307512 22099 21594 321517 398498 249328 73872 592944 493964 X 2787676 2813548 2787676 2813548 3380620 3307512 -96187 122059 X false true X true false false true false 29290 29290 282601 280070 2531 56785 44279 12506 44327 VACATION PAYABLE 42369 CREDIT CARD PAYABLE 18006 PAYROLL AND RELATED LIABILITIES 13990 DUE TO FOUNDATION -493 73872 X 2261692 122059 122059 2139633 18894 18894 2158527 2235820 2235820 18894 18894 2254714 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. THE ASSOCIATION ADOPTED THE PROVISIONS OF FASB ASC 740-10-25. THE ASSOCIATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE ASSOCIATION'S FINANCIAL STATEMENTS. X X X X false false false MARLA CALICO CFE PRESIDENT & CEO 198326 198326 FORM 990 - ORGANIZATION'S 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. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION CONSISTS OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A PER THE ORGANIZATION'S BYLAWS, ARTICLE VII, SECTION 6, THE PROCESS OF VOTING FOR THE GOVERNING BODY IS AS FOLLOWS: EACH ACTIVE MEMBER ORGANIZATION AND EACH STATE OR PROVINCIAL ASSOCIATION OF FAIRS MEMBER SHALL HAVE ONE (1) VOTE. VOTES SHALL BE CAST EITHER BY VOICE OR BALLOT BY OFFICIAL REPRESENTATIVES OF THE ACTIVE MEMBERS AND THE STATE PROVINCIAL ASSOCIATION OF FAIRS MEMBERS PRESENT IN PERSON. OFFICIAL REPRESENTATION SHALL BE LIMITED TO THE MANAGER, SECRETARY, EXECUTIVE STAFF, A DIRECTOR, OR AN OFFICER DESIGNATED BY THE ACTIVE MEMBER ORGANIZATION OR STATE OR PROVINCIAL ASSOCIATION OF FAIRS. THE OFFICIAL REPRESENTATIVE MAY BE CHANGED BY EACH RESPECTIVE MEMBER AT ANY TIME BY OFFICIAL NOTIFICATION TO THE PRESIDENT/CHIEF EXECUTIVE OFFICER OF THE ASSOCIATION. ASSOCIATE MEMBERS SELECT TWO MEMBERS WITH FULL VOTING RIGHTS TO THE BOARD OF DIRECTORS, THE GOVERNING BODY, AT THE ANNUAL MEETING. NO PROXIES SHALL BE ALLOWED. ROBERT'S RULES OF ORDER SHALL BE THE OFFICIAL PARLIAMENTARY MANUAL GOVERNING THE CONDUCT OF ALL MEETINGS OF THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B CHIEF EXECUTIVE OFFICER REVIEWS THE 990 AFTER CPA PREPARES. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND DIRECTORS SIGN A DISCLOSURE STATEMENT ANNUALLY IDENTIFYING INTERESTS IN THEIR BUSINESS AND PERSONAL RELATIONSHIPS THAT COULD CAUSE THEM TO HAVE A CONFLICT OF INTEREST WITH THE ASSOCIATION. UPON DISCOVERY OF A DUALITY OF INTEREST, A WRITTEN DESCRIPTION OF THE TRANSACTION OR SITUATION, WITH A COMPLETE DISCLOSURE OF ALL RELEVANT FACTS, MUST PROMPTLY BE SUBMITTED TO THE ASSOCIATION FOR CONSIDERATION AND SUBSEQUENT CONSULTATION WITH THE BOARD CHAIR. IF BOTH ARE IN AGREEMENT THAT THE CONFLICT OF INTEREST IS NOT LIKELY TO RESULT FROM THE TRANSACTION OR SITUATION, IT WILL BE APPROVED. IF THE CEO AND BOARD CHAIR DO NOT AGREE, THE TRANSACTION OR SITUATION SHOULD BE SUBMITTED FOR REVIEW BY THE EXECUTIVE COMMITTEE, AND THEREAFTER APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, ALL OF WHOM ARE INDEPENDENT PERSONS, MEETS WITH THE CEO ANNUALLY. AT THAT MEETING THE PERFORMANCE OF THE CEO AND INFORMATION RELATING TO COMPENSATION OF CEOS IN SIMILAR SIZED ORGANIZATIONS IS REVIEWED. THERE IS A MULTI-YEAR CONTRACT OF EMPLOYMENT WHICH ESTABLISHES THE BASE COMPENSATION. THE EXECUTIVE COMMITTEE DETERMINES IF A BONUS ABOVE THE BASE COMPENSATION IS APPROPRIATE AND IT MEMORIALIZES ITS DECISION. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION PROCESS OF THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. IAFE EDUCATION FOUNDATION 3043 E CAIRO SPRINGFIELD MO 65802 134220818 EDUCATION MO 501C3 7 N/A false false false true false false false false false false false false true false true true false true false false REFERENCED EXP ARE LESS THAN 50000 Q IAFE EDUCATION FOUNDATION C FMV