2024-09-16T08:08:00-05:00 2023-11-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-12-01 251124210 INTERNATIONAL BOTTLED WATER ASSOCIATION INTE 7036835213 1800 DIAGONAL ROAD 600 PMB 1125 ALEXANDRIA VA 22314 JOSEPH DOSS PRESIDENT 7036835213 2024-09-16 1 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2022 2024-08-08 14:25:15Z X JOSEPH DOSS 1800 DIAGONAL ROAD 600 PMB 1125 ALEXANDRIA VA 22314 5864168 0 X WWW.BOTTLEDWATER.ORG X 1958 VA SEE SCHEDULE O. 16 16 12 0 51216 1906 0 0 4716920 5152187 118742 149996 56510 153912 4892172 5456095 2000 5000 0 0 2225852 2247978 0 0 0 2245138 2392478 4472990 4645456 419182 810639 5398060 6396638 324195 452467 5073865 5944171 SEE SCHEDULE O. 0 0 THE ASSOCIATION CARRIED OUT BOTTLED WATER PLANT INSPECTIONS TO ASSURE THE QUALITY OF THE DISTRIBUTED PRODUCTS. THE ASSOCIATION SPONSORED EDUCATIONAL SEMINARS AND PUBLICATIONS DESIGNED TO ASSIST ITS MEMBERS IN PRODUCING AND MARKETING THE HIGHEST QUALITY BOTTLED WATER PRODUCTS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 28 0 1 12 1 1 1 0 0 0 1 1 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 1 1 0 0 X THE ORGANIZATION 7036835213 1700 DIAGONAL ROAD 650 ALEXANDRIA VA 22314 HENRY R HIDELL CHAIR 2.00 2.00 X X 0 0 0 HIH SONG KIM VICE CHAIRMAN 2.00 0.00 X X 0 0 0 JOE BELL TREASURER 2.00 0.00 X X 0 0 0 CR HALL PAST CHAIRMAN 2.00 0.00 X 0 0 0 SHAYRON BARNES-SHELBY DIRECTOR 2.00 0.00 X 0 0 0 TANNER HANSTEIN DIRECTOR 2.00 0.00 X 0 0 0 RYAN HEIKEN DIRECTOR 2.00 0.00 X 0 0 0 BRIAN HESS DIRECTOR 2.00 0.00 X 0 0 0 DOUGLAS HIDDING DIRECTOR 2.00 0.00 X 0 0 0 DAN KELLY DIRECTOR 2.00 0.00 X 0 0 0 LYNETTE MACFEE DIRECTOR 2.00 0.00 X 0 0 0 JILLIAN OLSEN DIRECTOR 2.00 0.00 X 0 0 0 DAVID REDICK DIRECTOR 2.00 0.00 X 0 0 0 ROBERT SMITH DIRECTOR 2.00 0.00 X 0 0 0 BRAD WESTER DIRECTOR 2.00 0.00 X 0 0 0 BILL YOUNG DIRECTOR 2.00 2.00 X 0 0 0 JOSEPH K DOSS PRESIDENT 40.00 2.00 X 578189 0 104360 CORY MARTIN VICE PRESIDENT, GOVERNMENT RELATIONS 40.00 0.00 X 192364 0 48394 JILL CULORA VICE PRESIDENT, COMMUNICATIONS 40.00 0.00 X 189447 0 30947 ALBERT LEAR VICE PRESIDENT, EDUCATION, SCIENCE, AND TECHNICAL 40.00 0.00 X 178388 0 15380 MICHELE CAMPBELL DIRECTOR OF CONVENTIONS 40.00 0.00 X 150448 0 29728 JAMES TONER DIRECTOR OF GOVERNMENT RELATIONS 40.00 0.00 X 131126 0 11535 1419962 0 240344 7 0 1 0 VANNESS FELDMAN LLP PO BOX 79814 BALTIMORE MD 21279 LEGAL/LEGISLATIVE 165000 CALIBRE CPA GROUP 7501 WISCONSIN AVENUE SUITE 1200W BETHESDA MD 20814 ACCOUNTING 138356 2 MEMBERSHIP DUES 900099 4622417 4622417 PLANT INSPECTION PROG. 900099 264035 264035 CONVENTION & TRADE SHO 900099 184392 184392 PUBLICATIONS 900099 47664 1975 45689 EDUCATION MAT./TRAININ 900099 10027 10027 23652 18125 5527 5152187 155252 155252 402817 408073 -5256 -5256 -5256 153912 153912 153912 5456095 5254883 51216 149996 5000 680482 1252498 98412 110743 105843 2819 154518 25639 122051 106660 120443 44691 380221 17383 18631 GOVERNMENT RELATIONS 839031 PLANT INSPECTION PROGRA 245635 ENVIRONMENTAL FUND 230349 BOTTLED WATER REPORTER 45891 38516 4645456 1811449 2670839 106757 209870 96107 89573 81199 54747 159904 126906 48143 32998 3247625 3326473 6780 12138 5398060 6396638 286490 420847 20269 31620 17436 0 324195 452467 X 5073865 5944171 5073865 5944171 5398060 6396638 810639 59667 0 X X 0 1 X 0 0 0 0 1 4622417 1611238 1705679 3316917 1456524 1860393 88279 84314 3965 71625 42592 29033 32998 X 5517009 59667 26886 86553 5430456 25639 25639 5456095 4642567 22750 22750 4619817 25639 25639 4645456 PART X, LINE 2: IBWA ADOPTED THE AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IBWA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED NOVEMBER 30, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS, OTHER THAN THOSE DESCRIBED IN THE SUBSEQUENT PARAGRAPH, THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. DURING THE YEARS ENDED NOVEMBER 30, 2023 AND 2022, IBWA INCURRED UNRELATED BUSINESS INCOME TAXES ON ADVERTISING INCOME. THE PAC QUALIFIES UNDER IRC SECTION 527 WHICH PROVIDES FOR THE EXEMPTION FROM FEDERAL INCOME TAX FOR "EXEMPT FUNCTION INCOME" OF A POLITICAL ACTION COMMITTEE THAT IS A SEPARATE SEGREGATED FUND OF AN EXEMPT ORGANIZATION WHICH IS NOT A POLITICAL ORGANIZATION. INVESTMENT INCOME, NET OF RELATED EXPENSES, IS TAXABLE. AS OF NOVEMBER 30, 2023, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES THAT IBWA FILES A RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAC CONTRIBUTIONS 26,886. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAC DISTRIBUTIONS 22,750. X X X 0 0 0 JOSEPH K DOSS PRESIDENT 578189 0 0 0 0 0 40500 0 63860 0 682549 0 0 0 CORY MARTIN VICE PRESIDENT, GOVERNMENT RELATIONS 192364 0 0 0 0 0 15389 0 33005 0 240758 0 0 0 JILL CULORA VICE PRESIDENT, COMMUNICATIONS 189447 0 0 0 0 0 15156 0 15791 0 220394 0 0 0 ALBERT LEAR VICE PRESIDENT, EDUCATION, SCIENCE, 178388 0 0 0 0 0 14271 0 1109 0 193768 0 0 0 MICHELE CAMPBELL DIRECTOR OF CONVENTIONS 150448 0 0 0 0 0 12036 0 17692 0 180176 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THIS IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL BOARD OF DIRECTORS MEETING, CANDIDATES FOR OFFICE ARE PRESENTED AND VOTED ON. ALL OFFICERS ROTATE FROM TREASURER THROUGH CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 11B THERE IS NO FORMAL PROCESS FOR REVIEWING FORM 990. FORM 990, PART VI, SECTION B, LINE 12C YES, VIA ANNUAL REVIEW AND SIGNING. FORM 990, PART VI, SECTION B, LINE 15A THE IBWA EXECUTIVE COMMITTEE DETERMINES THE PRESIDENT'S SALARY. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: IBWA'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. NO CHANGES WERE MADE TO EITHER OF THESE PROCESSES DURING THE YEAR. FORM 990, PART I, LINE 1 & PART III, LINE 1 INTERNATIONAL BOTTLED WATER ASSOCIATION IS A NOT-FOR-PROFIT TRADE ASSOCIATION, REPRESENTING THE INTERNATIONAL BOTTLED WATER INDUSTRY, SERVING AS THE AUTHORITATIVE SOURCE OF INFORMATION FOR ALL TYPES OF BOTTLED WATERS, WORKS CLOSELY WITH COMPANY MEMBERS AND GOVERNMENT OFFICIALS, AND TAKES AN ACTIVE ROLE IN THE DEVELOPMENT OF REGULATIONS FOR BOTTLED WATER. DRINKING WATER RESEARCH FOUNDATION 1700 DIAGONAL ROAD SUITE 650 ALEXANDRIA VA 22314 521267399 SCIENTIFIC BOTTLED WATER RESEARCH VA 501(C)(3) 170(B)(1)(A)(VI) 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0