Instructional Systems Association INC FY2023 filing

Not tax-deductible

Scottsdale, AZ501(c)(6)Since 1978Community Development EIN 04-2707508Revenue $569K in FY2023

On file with the IRSisaconnection.org14747 N Northsight Blvd 111-301, 85260-2633 · Scottsdale, AZTax-exempt since Feb 2002

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To build, enhance, and share success among members in the business of training and performance development.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$80K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $63K a year · 12% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 10.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$348K
90% of total assets
Concern: liabilities are 90% of assets; over 80%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$569K
+30% vs prior year
Spent
$400K
To programs
0%
Net assets
$37K
By yearFY2020–FY2025
Revenue
$569K
FY2023▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$591K
FY2021$363K
FY2022$438K
FY2023$569K
FY2024$562K
FY2025$564K
Expenses
$400K
FY2023▼ -29%
Tap a bar for its year
Expenses by fiscal year
FY2020$535K
FY2021$388K
FY2022$562K
FY2023$400K
FY2024$418K
FY2025$406K
Net assets
$37K
FY2023▲ +130%
Tap a bar for its year
Net assets by fiscal year
FY2020$41K
FY2021$16K
FY2022−$122K
FY2023$37K
FY2024$180K
FY2025$338K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

12 people listed on the 990; $80K paid to officers and key staff.

Part VII, Section A · reportable compensation
$80,000Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Deborah Molique’s $103K is at the 75th percentile of top reported officer pay among 1708 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Pamela Schmidt———$121,562$149,276$157,113
Deborah Molique$103,000$100,000$80,000$36,667——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

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1 program · in their own filed words · FY2023
01

Isa's membership dues are for the entire member firm, not 'individual' memberships. The dues are "bundled" to include all member services. These services include: the opportunity for one registration to each c-level forum (held 2-3 times annually), and the annual business retreat.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$569K
Ln 12
Fees for servicesLn 2g$569K
Investment incomeLn 3$11
Money outPt IX
$400K
Ln 25
Owns and owesPt X
$37K
net assets · Ln 32
Cash and savingsLn 1–2$361K
Total assetsLn 16$384K
LiabilitiesLn 26$348K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$569K
Investment incomeLn 3$11
Gains on assetsLn 7$0
Total revenueLn 12$569K
Assets in detailPt X, end of year
CashLn 1$353K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$361K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$384K
LiabilitiesLn 26$348K
Net assetsLn 32$37K
OperationsPt I, VI
EmployeesI 52
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$162K$361K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$199K$384K
LiabilitiesLn 26$321K$348K
Net assetsLn 32−$122K$37K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$80K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$6K
Management feesLn 11a$0
Legal feesLn 11b$902
Accounting feesLn 11c$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$7K
Office expensesLn 13$4K
Information technologyLn 14$8K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$189K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$88K
All other expensesLn 24e$0
Total functional expensesLn 25$400K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $564K$406K$158K$338K 990 PDF
FY2024 $562K$418K$144K$180K 990 PDF
FY2023 Viewing $569K$400K$169K$37K 990 PDF
FY2022 $438K$562K−$124K−$122K 990 PDF
FY2021 $363K$388K−$25K$16K 990 PDF
FY2020 $591K$535K$55K$41K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $568,570 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $437,835$568,559
I-10 Investment incomePrior year $4$11
I-11 Other revenue$0
I-12 Total revenuePrior year $437,839$568,570
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $183,420$86,280
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $378,880$313,547
I-18 Total expensesPrior year $562,300$399,827
I-19 Revenue less expensesPrior year −$124,461$168,743
Part VI · Governance 12 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $568,570 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $568,559$568,559
VIII-3 Investment incomeExcluded from tax $11$11
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $568,559 · Excluded from tax $11$568,570
Part IX · Statement of functional expenses $399,827 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$80,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$6,280
IX-11a Management fees$0
IX-11b Legal fees$902
IX-11c Accounting fees$7,780
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$6,772
IX-13 Office expenses$4,321
IX-14 Information technology$8,320
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$188,837
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$8,435
IX-24 Other expenses (24a–d)$88,180
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$399,827
Part X · Balance sheet $384,047 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $154,840$353,080
X-2 Savings and temporary cash investmentsStart of year $7,412$7,423
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,947$7,019
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $28,890$16,525
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $199,089$384,047
X-17 Accounts payable and accrued expensesStart of year $4,582$3,558
X-19 Deferred revenueStart of year $316,828$343,947
X-26 Total liabilitiesStart of year $321,410$347,505
X-27 Net assets without donor restrictionsStart of year −$122,321$36,542
X-32 Total net assets or fund balancesStart of year −$122,321$36,542
X-33 Total liabilities and net assetsStart of year $199,089$384,047
Part XI · Reconciliation of net assets $36,542 net assets at year end
XI-1 Total revenue$568,570
XI-2 Total expenses$399,827
XI-3 Revenue less expenses$168,743
XI-4 Net assets at start of year−$122,321
XI-8 Prior period adjustments−$9,880
XI-10 Net assets at end of year$36,542

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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