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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATION'S POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. IACC CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WE ARE NO LONGER HOLDING OUR MID-YEAR CONFERENCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>ADDED A NON-VOTING HONORARY ASSOCIATE BOARD SEAT, CLARIFIED BOARD SEAT ELIGIBILITY BY MEMBERSHIP CLASS, UPDATED NOMINATION AND QUALIFICATION REQUIREMENTS, AND MADE RELATED GOVERNANCE CLARIFICATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 6 EXPLANATION - IACC'S MEMBERS ARE ATTORNEYS, COLLECTION AGENCIES AND VENDORS WHO ARE IN THE COMMERCIAL ACCOUNTS RECEIVABLE MANAGEMENT SPACE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE BOARD OF DIRECTORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11B EXPLANATION - IT IS BROUGHT BEFORE THE AUDIT COMMITTEE AND THE BOARD OF DIRECTORS AT A BOARD MEETING FOR REVIEW AND APPROVAL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WE HAVE INSTITUTED AN ANNUAL REVIEW OF BOD DUTIES, INCLUDING CONFLICT OF INTEREST, AT A LIVE BOD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS REVIEWED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BYLAWS ARE PUBLIC ON THE WEBSITE. POLICIES AND FINANCIAL STATEMENT ARE NOT PUBLIC.</ExplanationTxt>
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