2024-11-08T16:17:47-05:00 2023-12-31 841233353 MCNURLIN HITCHCOCK & ASSOCIATES PC 1987 WADSWORTH BLVD SUITE A LAKEWOOD CO 80214 990 2023-01-01 042900272 AMERICAN CHEESE SOCIETY INC AMER 7204571057 7173 S HAVANA STREET SUITE 600-289 CENTENNIAL CO 80112 RACHEL PEREZ TREASURER 7204571057 2024-11-08 true KIMBERLY J HITCHCOCKCPA P00291937 3039885648 2024-11-08 2023 2024-10-15 13:58:12Z X RACHEL PEREZ 1565546 false X WWW.CHEESESOCIETY.ORG X 1985 MA ACS EXISTS SO THAT AMERICAN SPECIALTY CHEESES ARE WIDELY AVAILABLE AND APPRECIATED. 15 15 0 200 325 282593 340205 1321596 1211476 117 117 4032 13748 1608338 1565546 0 0 778 0 0 0 1496726 1367665 1497504 1367665 110834 197881 925410 1126573 133364 136646 792046 989927 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 true 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 7204571057 7173 S HAVANA STREET SUITE 600-289 7173 S HAVANA STREET SUITE 600-289 CENTENNIAL CO 80112 X CHARUTH VON BEUZEKOM DIRECTOR 5.00 X X 0 0 0 ADAM BROCK DIRECTOR 5.00 X X 0 0 0 ERIN CLANCY DIRECTOR 5.00 X X 0 0 0 SHEILA FLANAGAN DIRECTOR 5.00 X X 0 0 0 LARRY HEDRICH PRESIDENT 5.00 X X 0 0 0 TARA HOLMES EXECUTIVE DI 40.00 X X 0 0 0 KERRY KAYLEGIAN DIRECTOR 5.00 X X 0 0 0 MICHAEL KOCH CHAIR 5.00 X X 0 0 0 EMILIANO LEE DIRECTOR 5.00 X X 0 0 0 JESSICA LITTLE VICE PRESIDE 5.00 X X 0 0 0 RACHEL PEREZ TREASURER 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 BILL STEPHENSON DIRECTOR 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 248375 91830 340205 CONFERENCES & CERTIFICATIONS 678010 678010 GENERAL SPONSORSHIP REVENUES 529661 529661 MERCHANDISE SALES 3805 3805 1211476 117 117 13560 13560 OTHER:ADVERTISING SALES 541800 325 325 COMISSIONS ROOM BLOCK -137 -137 188 1565546 1211339 325 13677 539751 404813 134938 3171 3171 8797 8797 4334 2167 2167 2833 2408 425 1854 129 1725 47235 40149 7086 1361 1361 377 320 57 34821 34821 5042 2521 2521 PROGRAM FEES - EDUCATION 466651 466651 PROGRAM FEES- COMPETITION 122186 122186 MERCHANT FEES 31308 26612 4696 PROGRAM FEES - CERTIFICAT 25930 25930 72014 61427 10587 1367665 1155313 212352 0 203702 401652 596328 596445 2674 21915 122706 106561 925410 1126573 29089 17521 104275 119125 133364 136646 X 792046 989927 792046 989927 925410 1126573 197881 X false true true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1565546 1565546 1565546 1367665 1367665 1367665 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, 2023, 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, 2023 AND 2022. 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.