2025-09-10T10:20:27-05:00 2024-11-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-12-01 251124210 INTERNATIONAL BOTTLED WATER ASSOCIATION INTE 7036835213 1800 DIAGONAL ROAD 600 PMB 1125 ALEXANDRIA VA 22314 JOSEPH DOSS PRESIDENT 7036835213 2025-09-10 1 1 ERIN CRANMER P01712644 2023319880 2025-09-10 2023 2025-03-06 01:10:19Z X JOSEPH DOSS 1800 DIAGONAL ROAD 600 PMB 1125 ALEXANDRIA VA 22314 6228981 0 X WWW.BOTTLEDWATER.ORG X 1958 VA SEE SCHEDULE O. 16 16 10 0 10866 0 0 0 5152187 5271646 149996 238147 153912 97286 5456095 5607079 5000 72000 0 0 2247978 2398455 0 0 0 2392478 2597212 4645456 5067667 810639 539412 6396638 7241556 452467 485076 5944171 6756480 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 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 27 0 1 10 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 1 1 1 0 0 X THE ORGANIZATION 7036835213 1800 DIAGONAL ROAD 600 PMB 1125 ALEXANDRIA VA 22314 HIH SONG KIM CHAIR 2.00 X X 0 0 0 DOUGLAS HIDDING VICE CHAIRMAN 2.00 X X 0 0 0 JOE BELL TREASURER 2.00 X X 0 0 0 HENRY R HIDELL III PAST CHAIRMAN 2.00 2.00 X 0 0 0 ERIC DEVANIE DIRECTOR 2.00 X 0 0 0 CR HALL DIRECTOR 2.00 X 0 0 0 TANNER HANSTEIN DIRECTOR 2.00 X 0 0 0 RYAN HEIKEN DIRECTOR 2.00 X 0 0 0 BRIAN HESS DIRECTOR 2.00 X 0 0 0 DAN KELLY DIRECTOR 2.00 X 0 0 0 LYNETTE MACFEE DIRECTOR 2.00 X 0 0 0 JILLIAN OLSEN DIRECTOR 2.00 X 0 0 0 DAVID REDICK DIRECTOR 2.00 X 0 0 0 ROBERT SMITH DIRECTOR 2.00 X 0 0 0 BRAD WESTER DIRECTOR 2.00 X 0 0 0 BILL YOUNG DIRECTOR 2.00 2.00 X 0 0 0 JOSEPH K DOSS PRESIDENT 40.00 2.00 X 623587 0 108962 CORY MARTIN VICE PRESIDENT, GOVERNMENT 40.00 X 202399 0 52435 JILL CULORA VICE PRESIDENT, COMMUNICAT 40.00 X 197392 0 33248 ALBERT LEAR VICE PRESIDENT, EDUCATION, 40.00 X 201433 0 17224 SABRINA HICKS DIRECTOR OF COMMUNICATIONS 40.00 X 129924 0 33670 JAMES TONER DIRECTOR OF GOVERNMENT REL 40.00 X 136221 0 27032 1490956 0 272571 7 0 1 0 VANNESS FELDMAN LLP PO BOX 79814 BALTIMORE MD 21279 LEGAL/LEGISLATIVE 170098 CALIBRE CPA GROUP 7501 WISCONSIN AVENUE SUITE 1200W BETHESDA MD 20814 ACCOUNTING 139918 2 MEMBERSHIP DUES 900099 4726679 4726679 PLANT INSPECTION PROG. 900099 320120 320120 CONVENTION & TRADE SHO 900099 195400 195400 PUBLICATIONS 900099 10866 10866 EDUCATION MAT./TRAININ 900099 8081 8081 10500 10500 5271646 161230 161230 698819 621902 76917 76917 76917 97286 97286 97286 5607079 5358066 10866 238147 72000 732549 1328395 103834 118322 115355 107025 163103 28051 186001 96643 50053 65052 371456 16638 14861 GOVERNMENT RELATIONS 907035 PLANT INSPECTION PROGRA 314336 ENVIRONMENTAL FUND 236729 OTHER EE EXPENSES 26236 13993 5067667 2670839 462869 209870 2701569 89573 168236 54747 56802 85375 64059 32998 21316 3326473 3820295 12138 10469 6396638 7241556 420847 380832 31620 104244 452467 485076 X 5944171 6756480 5944171 6756480 6396638 7241556 539412 272897 0 X X 0 1 X 0 0 0 0 1 4726679 2088721 1611238 3699959 1489377 2459737 -249155 13750 7142 6608 71625 56917 14708 21316 X 5881545 272897 29620 302517 5579028 28051 28051 5607079 5093663 54047 54047 5039616 28051 28051 5067667 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, 2024 AND 2023, 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, 2024 AND 2023, 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, 2024, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2020 THROUGH 2022 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 29,620. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAC DISTRIBUTIONS 54,047. 0 DRINKING WATER RESEARCH FOUNDATION 1700 DIAGONAL RD STE 650 ALEXANDRIA VA 22314 521267399 501(C)(3) 72000 0 RESEARCH AND EDUCATION 1 0 X X X 0 0 0 JOSEPH K DOSS PRESIDENT 589284 0 34303 0 0 0 40500 0 68462 0 732549 0 0 0 CORY MARTIN VICE PRESIDENT, GOVERNMENT 202399 0 0 0 0 0 16192 0 36243 0 254834 0 0 0 JILL CULORA VICE PRESIDENT, COMMUNICAT 197392 0 0 0 0 0 15791 0 17457 0 230640 0 0 0 ALBERT LEAR VICE PRESIDENT, EDUCATION, 201433 0 0 0 0 0 16115 0 1109 0 218657 0 0 0 SABRINA HICKS DIRECTOR OF COMMUNICATIONS 129324 0 600 0 0 0 11321 0 22349 0 163594 0 0 0 JAMES TONER DIRECTOR OF GOVERNMENT REL 136221 0 0 0 0 0 10898 0 16134 0 163253 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 0 0 1 0