2024-09-10T10:49:54-04:00 2022-12-31 814639364 SPA ASSOCIATES LLC 9357 GENERAL DR STE 106 PLYMOUTH MI 48170 990 2022-01-01 381713375 INTERNATIONAL HEARING SOCIETY INTE 7345227200 33900 W 8 MILE ROAD STE 101 FARMINGTON MI 48335 PATRICK KOCHANOWSKI PRESIDENT - ELECT 2024-09-03 true true SIVA ANNADI P01998499 7344554802 2024-09-10 2022 2024-08-08 14:25:15Z X X PATRICK KOCHANOWSKI 3779 NEWTON CT MURRYSVILLE PA 15668 3510729 false X N/A X PROFESSIONAL MEMBERSHIP ASSOCIATION 12 12 27 -63423 0 2803728 2850993 44664 -12434 364583 415026 3212975 3253585 0 0 1355278 1459666 0 0 1560601 1907521 2915879 3367187 297096 -113602 1544631 2423153 175439 1239193 1369192 1183960 X PROFESSIONAL MEMBERSHIP ASSOCIATION false false PROFESSIONAL MEMBERSHIP ASSOCIATION 3290748 PROFESSIONAL MEMBERSHIP ASSOCIATION 3290748 3290748 false false false true false false false false false true 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 false false true 5 0 false 27 true true true false false false false false false false X 12 12 false false false false true true true true true false false false true true true true false true false false SPA ASSOCIATES LLC 7344551544 9357 GENERAL DRIVE SUITE 106A PLYMOUTH MI 48170 X LESLIE HOLDEN GOVERNOR X 0 0 0 SCOTT LAU GOVERNOR X 0 0 0 JORDAN MCMILLIN GOVERNOR X 0 0 0 WAYNE MORRIS GOVERNOR X 0 0 0 LEANNE POLHILL GOVERNOR X 0 0 0 MICHAEL K ANDREOZZI TREASURER X 0 0 0 TODD M BEYER EX - PRESIDE X 0 0 0 ANNETTE CROSS PRESIDENT X 0 0 0 PATRICK KOCHANOWSKI PRESIDENT - X 0 0 0 false false false EDUCATION PROGRAMS 1306787 1306787 MEMBERSHIP 836994 836994 MANAGEMENT 305774 305774 ADVOCACY & GOVERNMENT 226589 226589 CONVENTION 139714 139714 35135 35135 2850993 10749 10749 12709 63698 -50989 -50989 -50989 170263 193446 -23183 -23183 -23183 SPONSORSHIP 226968 226968 EXHIBIT SPACE 207700 207700 MISCELLANEOUS REVENUE 26114 26114 5233 5101 132 466015 3253585 5101 -63423 3311907 1236395 1236395 25341 25341 100785 100785 97145 97145 112976 112976 51756 31054 20702 21899 13140 8759 118382 100488 17894 57824 57824 777637 777637 20025 20025 PROFESSIONAL DEVELOPMENT 269442 269442 ADVOCACY/GOVT RELATIONS 115908 115908 MEMBERSHIP EXPENSE 92891 92891 BANK CHARGES 62048 62048 206733 177649 29084 3367187 3290748 76439 0 1193478 737220 108081 33311 1484884 239692 1245192 351153 299349 1544631 2423153 18470 26378 156969 209417 1003398 175439 1239193 X 1369192 1183960 1369192 1183960 1544631 2423153 X -113602 -59398 -12232 X false false false false false 125000 125000 1359884 239692 1120192 1245192 EQUITABLE SECURITIES 317458 I/C - HAF 3900 LEASE DEPOSITS 2363 EQUITABLE UNREALIZED GAIN -24372 299349 MORTGAGE LOAN - PH 998279 SECURITY DEPOSITS - PH 5119 1003398 FORM 990, PAGE 1, ITEM B 1.RENTAL ACTIVITY INCOME IS NOT INCLUDED IN ORGINAL RETURN. 2.ADVERTISEMENT INCOME IS CONSIDERED HAS UNRELATED BUSINESS INCOME 3.CONFLICT OF WRITTEN POLICY IS CHECKED. 4.WHISTLE BLOWER POLCIY IS CHECKED. 5.PART VI, SECTION B, POINT 15A IS CHECKED. THE BOARD PERFORMS THE ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR USING A COMPREHENSIVE 360 REVIEW, AND SETTING OF SALARY 6. PRESIDENT - ELECT PATRICK KOCHANOWSKI WILL BE SIGNING THE 990 AND 990T RETURN. FORM 990, PAGE 2, PART III, LINE 4D PROFESSIONAL MEMBERSHIP ASSOCIATION FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS HAVE THE POWER TO ELECT PRESIDENT AND ELECT DIRECTORS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS APPROVE REVISIONS TO THE BYLAWS OF THE ORGANIZATION, WHICH SETS FORTH POLICIES. THE BOARD IS COMPRISED OF MEMBERS, WHO SHALL MAKE DECISIONS ON BEHALF OF THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT AND TREASURER REVIEW THE 990 PRIOR TO SIGNING. FORM 990, PAGE 6, PART VI, LINE 12C POLICIES ARE REVIEWED ANNUALLY AND OFFICERS REVIEW AND COMPLETE OUR CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. THEY ARE REMINDED OF THE POLICY AT LEAST ONE TIME ADDITIONALLY DURING THE YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THEE BOARD PERFORMS THE ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR USING A COMPREHENSIVE 360 REVIEW, AND SETTING OF SALARY. FORM 990, PAGE 6, PART VI, LINE 19 THE IHS BYLAWS AND CODE OF ETHICS ARE PUBLISHED ONLINE FOR VIEWING BY THE PUBLIC AND MEMBERS. FORM 990, PART XI, LINE 9 BOOK-TAX DIFFERENCE -12,232